Checks
Natalya Vasilyeva
Certified Tax Advisor
Current as of September 9, 2020
One of the responsibilities of all taxpayers is to pay taxes, fees and insurance premiums. Failure to comply threatens the violator with various negative consequences: forced collection of debt, account blocking, additional fines and penalties. Let's consider how you can find out about your debt to the budget.
Reasons for blocking a current account by the tax office
As one of the measures to influence a taxpayer or tax agent (legal entity or individual entrepreneur) who violates the requirements of tax legislation, a procedure such as blocking current accounts is applied, which is a ban on the use of funds belonging to the taxpayer.
Such a ban is imposed by the tax authority, and the same body lifts it when the grounds that served as the reason for the blocking disappear. The blocking rules are set out in Art. 76 of the Tax Code of the Russian Federation, included in Chapter. 11 of this document, dedicated to the methods used to ensure payment of tax payments. However, non-payment of taxes is not the only reason for banning the use of accounts.
In addition to unpaid tax (penalties, fines), the following are grounds for freezing settlement transactions (clause 3 of Article 76 of the Tax Code of the Russian Federation):
- failure to submit a tax return within 10 working days from the end of the period allotted for its submission - in this case, the account can be blocked for a 3-year period, counted from the date corresponding to the 10th working day from the date of expiration of the period allotted to submit a declaration;
- unrealized obligation to provide an electronic method of interaction with the tax service - liability here arises if the taxpayer has not taken any action within 10 business days from the date the Federal Tax Service Inspectorate discovered such a violation;
- failure to send an electronic confirmation receipt to the Federal Tax Service Inspectorate in response to information received from the tax authority within 10 working days from the date of expiration of the deadline established for sending such a document (it is 6 working days).
In addition, the following may lead to account blocking:
- failure to send a summary calculation for personal income tax (form 6-NDFL) within 10 working days from the end date of the period allotted for its submission (clause 3.2 of article 76 of the Tax Code of the Russian Federation);
- the need to ensure guaranteed implementation of decisions on the payment of additional assessments made during the tax audit (clause 10 of Article 101 of the Tax Code of the Russian Federation).
Responsibility in the form of freezing an account can be applied not only to a taxpayer (payer of insurance premiums) or a tax agent, but also to a tax evader if he is required to file declarations or reports on contributions (subclause 3, clause 11, article 76 of the Tax Code of the Russian Federation).
A credit organization does not have the opportunity not to comply with the decision of the tax authority to block an account (clause 6 of Article 76 of the Tax Code of the Russian Federation). At the same time, she is obliged to inform the tax authority about the balances on blocked accounts (clause 5 of Article 76 of the Tax Code of the Russian Federation).
Procedure for collecting taxes from individuals
Author: Oksana Grichevich, lawyer
This article will reveal all the tricks of collecting taxes from individuals who are not individual entrepreneurs.
List of taxes collected from individuals:
- personal income tax
- personal property tax
- transport tax
- land tax
First, the tax authority sends a tax notice to the individual taxpayer.
The tax notice must be submitted no less than 30 days before the payment deadline and can be given to an individual or his representative:
- personally against signature
- in electronic form via telecommunication channels
- sent by registered mail (in most cases)
According to changes to the Tax Code introduced by Federal Law No. 229-FZ of July 27, 2010, advance payments for individuals have been canceled and the deadlines for payment of land and transport taxes, as well as property taxes, have been changed. Now these taxes are paid by citizens once a year within the deadlines established by representative bodies of local government within the period from November 1 to December 31 of the year following the expired tax period.
