No one is immune from tax debt. Is it possible to write off the resulting debt, if so, how to do it? Let’s look at these and other related issues.
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Tax write-off for individual entrepreneurs due to coronavirus
Before we talk about debt write-off, we’ll tell you what taxes some individual entrepreneurs may not pay at all in 2021.
This is a support measure introduced due to the fact that many individual entrepreneurs, like other business representatives, were unable to carry out their activities due to the introduction of a high alert regime in the regions. Entrepreneurs working in areas affected by the spread of coronavirus infection are exempt from paying the following taxes (see Article 2 of the Law “On Amendments...” dated 06/08/2020 No. 172-FZ):
- Personal income tax – in terms of the advance payment calculated for 6 months of 2020, reduced by the amount of the advance payment for the 1st quarter;
- STS - also in terms of the advance payment for the half-year, reduced by the amount of the advance payment for the 1st quarter;
- UTII - regarding tax for the 2nd quarter of 2020;
- transport tax – in terms of tax and advance payments for the period of ownership of the vehicle from 01.04. until 06/30/2020;
- property tax for individuals – regarding the tax for the period of ownership of the property from 01.04. until 06/30/2020.
Note! When calculating tax under the patent taxation system, days falling in April–June 2021 are excluded from the number of days of the period for which the patent was issued.
Pensioners will be exempt from the “six hundred square meters tax”
During the annual press conference, Vladimir Putin announced that it is necessary to exempt old-age pensioners from paying land tax. Today, Russian old-age pensioners are exempt from paying taxes on real estate (including apartments and premises) that they own.
The amendment offers pensioners who will be added to the category of land tax beneficiaries a deduction in kind instead of the cash equivalent (10,000 rubles). The tax base will be reduced by the cadastral value of 600 m2, which are owned by a citizen of the preferential category.
The President of the Russian Federation announced his intention to give a corresponding instruction to the Government of the Russian Federation, which, together with deputies, should decide that preferential categories of citizens who received a deduction in the amount of 10,000 rubles would not pay tax on six hundred square meters.
The preferential category will also include WWII veterans and disabled people who have the right to receive a tax deduction from the tax base, that is, the cadastral price of a land plot in the amount of 10,000 rubles. Military pensioners are also included in the preferential category. Such citizens should contact the Federal Tax Service.
That is, land tax is payable for large plots minus six acres. Let us remind you that the benefit can only be obtained for one plot of land (at the choice of the tax payer).
The new deduction will be applied to taxes for the 2017 period. The deadline for notifying the tax inspectorate is until November 1, and the deadline for paying land tax is until December 1, 2021.
Procedures for writing off tax debts. Tax amnesty: debts to the Pension Fund can also be written off
Note! There are 2 procedures for writing off tax debts from individuals and individual entrepreneurs (IP):
- General - according to Art. 59 Tax Code.
- Special - in accordance with separate legislative acts that apply to both taxes and contributions paid to the Pension Fund of Russia (Pension Fund of Russia). In particular, writing off tax debts of individual entrepreneurs and to the Pension Fund of the Russian Federation can also be carried out within the framework of a tax amnesty, under which tax debts are being written off starting from 2021 in accordance with the provisions of the Law “On Amendments...” dated December 28, 2017 No. 436-FZ (hereinafter - Law No. 436-FZ).
Important! Debt write-off is carried out by the tax authority independently, as per Art. 59 of the Tax Code of the Russian Federation (see the Procedure for writing off arrears..., approved by order of the Federal Tax Service of Russia dated April 2, 2019 N ММВ-7-8/ [email protected] , hereinafter referred to as the Procedure), and in accordance with the tax amnesty procedure (the Federal Tax Service of the Russian Federation reported this in information published on the department's website).
However, contacting the tax authority may be necessary in a situation where, due to a technical error or for other reasons, a timely write-off was not carried out. As a rule, a taxpayer discovers this by seeing information about the existence of a debt on the bailiffs’ website or by receiving a demand for payment of taxes with accrued penalties. In one of these situations, or to prevent them, it is advisable to independently contact the inspectorate of the Federal Tax Service of the Russian Federation with a statement.
How to write off overdue arrears: step-by-step algorithm
Tax authorities do not have the right to claim arrears if the period for its collection has expired. This is one of the grounds for writing off debt (subclause 4, clause 1, article 59 of the Tax Code of the Russian Federation). However, the inspection will be able to write off overdue arrears only on the basis of a judicial act (determination of the RF Armed Forces dated November 2, 2016 No. 78-KG16-43). To obtain it you need to complete nine steps.
The procedure for forced collection of arrears
Taxpayers are required to pay legally established taxes, and controllers have the right to collect arrears, as well as penalties, interest and fines (subclause 1, clause 1, article 23, subclause 9, clause 1, article 31 of the Tax Code of the Russian Federation). The Code establishes a consistent procedure for the forced execution of the obligation to pay tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 29, 2005 No. 13592/04).
First stage . If the company has not repaid the arrears on time, then the inspectors, no later than three months from the date of discovery of the arrears, send it a demand for payment of taxes, penalties and fines (clauses 1 and 2 of Article 69, clauses 1 and 2 of Article 70 of the Tax Code of the Russian Federation). The company must fulfill it within eight days (clause 4 of article 69 of the Tax Code of the Russian Federation).
Second phase . Tax authorities apply compulsory collection measures (Article 45, Tax Code of the Russian Federation). No later than two months from the date of expiration of the deadline for payment on demand, controllers make a decision to collect the arrears from funds in the company’s accounts (clause 3 of Article 46 of the Tax Code of the Russian Federation). A decision made after the expiration of two months is invalid. In this case, the fiscal authorities have the right to apply to the court for recovery. But no later than six months from the date of expiration of the deadline for payment on demand.
If there are insufficient funds in the accounts or there is no information about them, controllers have the right to collect the debt from other property of the company (Clause 7, Article 46 of the Tax Code of the Russian Federation). The decision on collection is made within one year from the date of expiration of the payment deadline for the tax payment request.
A decision made after the expiration of the specified period is invalid. In this case, the tax authority has the right to apply to the court for collection. But no later than two years from the date of expiration of the deadline for fulfilling the requirement (clause 1 of Article 47 of the Tax Code of the Russian Federation). Controllers have the right to proceed to forced collection at the expense of other property only after taking measures for collection at the expense of funds in the taxpayer’s accounts (clause 55 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
The deadline for forced collection of tax includes:
- tax payment deadline;
- three months to submit a tax payment request;
- eight days to fulfill the requirement voluntarily;
- two months for debiting funds from accounts without acceptance;
- six months to go to court to collect the amount of arrears and penalties;
- two years to collect tax from other property of the taxpayer.
Tax authorities do not have the right to write off debt without a judicial act
After the expiration of the specified periods, controllers lose the right to collect. The debt becomes uncollectible. Any actions to collect it are illegal. Why don’t controllers write off overdue debts automatically? Because failure to take collection measures is not a basis for terminating the obligation to pay tax and for excluding the corresponding entries from the company’s personal account (paragraph 2, clause 9 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
Lower courts come to similar conclusions (resolution of the Moscow District Court of October 4, 2016 No. F05-5879/2016).
Debt entries can be excluded from a personal account only on the basis of a judicial act. It must indicate that the fiscal authorities have lost the right to collect due to the expiration of the established period (subparagraph 5, paragraph 3, article 44, subparagraph 4, paragraph 1, article 59 of the Tax Code of the Russian Federation). The Supreme Court indicated that the exclusion of records of arrears from the taxpayer’s personal account is possible only on the basis of a judicial act, according to which the tax authority loses the ability to collect arrears (determination dated November 2, 2016 No. 78-KG16-43). As long as the debt is listed on the personal account, it will always be reflected in the certificate of absence of debt or in the certificate of fulfillment of the obligation to pay taxes. Even if such a tax no longer exists. For example, UST, sales tax.
Moreover, the company has the right to file a lawsuit to declare the debt bad at any time. The Far Eastern District Autonomous District found that the company received a certificate on the status of settlements with the budget, according to which it had tax debts for 2007–2010.
Inspectors have lost the opportunity to forcibly collect arrears. Therefore, the organization filed a lawsuit to declare the overdue debt uncollectible.
Tax officials said the company missed a three-year deadline to file a claim. However, the arbitrators came to the conclusion that there is no statute of limitations for filing a claim to recognize the arrears as hopeless (Article 59 of the Tax Code of the Russian Federation, Resolution No. F03-4261/2016 dated September 21, 2016).
How to get a certificate of no debt
A certificate of absence of tax debt is required to obtain licenses (subclause 3, clause 9, article 19 of Federal Law No. 171-FZ of November 22, 1995) and loans. And also for participation in procurement (Federal laws dated 07/18/11 No. 223-FZ, dated 04/05/13 No. 44-FZ, letter of the Ministry of Economic Development of Russia dated 08/05/16 No. D28i-1966). The certificate is included in the set of documents submitted to change the type of permitted use of land, etc.
A certificate of absence of tax arrears can be obtained only if the company does not have even a penny of arrears on taxes, penalties, fines and interest (clauses 166, 167 of the Administrative Regulations of the Federal Tax Service, approved by order of the Ministry of Finance of Russia dated 07/02/12 No. 99n, letter of the Ministry of Finance dated June 17, 2016 No. 03-02-08/35413).
State bodies have the right to independently receive from tax authorities information about the presence or absence of tax debt (Order of the Government of the Russian Federation dated November 1, 2016 No. 2326-r). Thus, the relevant authorities may find out that the company has a debt and refuse to provide government services.
If a company has an overdue arrears, and for further activities it is necessary to show that there are no unfulfilled obligations to the budget, there are two ways out. The first is to completely repay the debt and obtain a certificate of its absence.
The second is to apply to the court to declare the debt uncollectible and receive a certificate only after the relevant judicial act has entered into force. The court's conclusion about the loss of the possibility of recovery due to the expiration of the established period may be contained in a judicial act on any tax case, including in the reasoning part of the judicial act (paragraph 4, paragraph 9 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
The first way is faster. If the amount of debt is insignificant, and you need a certificate quickly, then you can use it. It should be borne in mind that the loss of the possibility of forced collection is not a basis for terminating the obligation to pay arrears. The amounts of debt that the company independently transferred to the budget are not overpaid (Article 44 of the Tax Code of the Russian Federation). They are not subject to return or offset according to the rules of Article 78 of the Tax Code of the Russian Federation (clause 10 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57). You cannot pay off the debt, receive a certificate, and then return the transferred amount of tax as overpaid due to the fact that the period for forced collection has expired.
An application to the court to recognize the arrears as hopeless for collection is considered according to the general rules of claim proceedings, taking into account the provisions of Chapter 22 of the Arbitration Procedure Code of the Russian Federation. When submitting an application, you must pay a state fee in the amount of 6 thousand rubles (subparagraph 4, paragraph 1, article 333.21 of the Tax Code of the Russian Federation, paragraph 5, paragraph 9 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57). This statement applies to other statements of a non-property nature.
Not only the tax authority, but also the taxpayer has the right to initiate appropriate legal proceedings. Including by filing an application with the court to recognize amounts, the possibility of collection of which has been lost, as hopeless for collection (paragraph 5, clause 9 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
When arrears are recognized as hopeless, there is no pre-trial procedure
When filing an application to recognize an arrears as hopeless, there is no mandatory pre-trial procedure provided for in Article 138 of the Tax Code of the Russian Federation. Since the purpose of filing an application is not to appeal the actions of the tax authorities, but to obtain a judicial act that allows them to recognize the debt as bad and write it off. Without a judicial act, the tax authority does not have the right to write off the debt, even if the period for its collection has expired (subclause 4, clause 1, article 59 of the Tax Code of the Russian Federation).
In one of the cases, the court indicated that when filing an application to recognize a debt as uncollectible, there is no mandatory pre-trial procedure. The purpose of filing an application is to establish the circumstances necessary to exclude records of debt from the taxpayer’s personal account. The court declared the arrears hopeless for collection, the obligation to pay it was declared terminated (decision of the Stavropol Territory Court of 05.02.16 No. A63-12128/2015).
The federal legislator has not established a mandatory pre-trial procedure in relation to tax disputes regarding the recognition of debt as uncollectible (decision of the Perm Territory AS dated 02.19.16 No. A50-28159/2015). In other disputes, judges also pointed out that the law does not provide for a mandatory pre-trial procedure for resolving such disputes (Resolution of the Third AAC dated 02.18.16 No. A69-2192/2015).
The taxpayer is not obliged to apply to the inspectorate in a pre-trial manner with an application to recognize the amounts, the possibility of collection of which has been lost, as hopeless for collection (determination of the RF Armed Forces dated 02.11.16 No. 78-KG16-43).
Nine steps to write off overdue arrears
To obtain a judicial act allowing the tax authorities to recognize the debt as bad and write it off (subclause 4, clause 1, article 59 of the Tax Code of the Russian Federation), the company needs to go through nine steps in succession.
Step 1 . Request from the inspection a certificate about the status of tax payments (Appendix No. 1 to the order of the Federal Tax Service of Russia dated December 28, 2016 No. ММВ-7-17 / [email protected] ), which shows the presence of debt. It is also worth requesting statements from your personal account in order to understand when the debt arose.
Step 2. Prepare an application to recognize the debt, the possibility of forced collection of which has been lost, as hopeless for collection. It is necessary to indicate in the application that the inspectors did not issue a demand to the company to pay tax, did not make a decision to collect the arrears from funds in the accounts or from other property of the company. It should also be pointed out that the inspection did not go to court for recovery.
Step 3 . Pay the state fee. Here you need to take into account that in these cases, if the court makes a positive decision, the duty will still be assigned to the company. Since the costs of claims not related to the violation or challenge of the company’s rights are not distributed among the persons participating in the case (clause 19 of the resolution of the Plenum of the Armed Forces of the Russian Federation dated January 21, 2016 No. 1).
Step 4 . Send a copy of the application and the documents attached to it to the inspection. A copy marked by the Federal Tax Service must be attached to the application when submitting documents to the court.
Step 5 . It is worth attaching to the application a certificate about the latest judicial practice related to the recognition of arrears as hopeless for collection. The presence of such a document will remove questions from the judge. Violation of uniformity in the application of rules of law by courts is one of the grounds for canceling or changing decisions in the order of supervision (clause 3 of Article 308.8 of the Arbitration Procedure Code of the Russian Federation).
Step 6 . Receive a positive court decision and wait for it to come into force. The arbitrators must consider the case within three months from the date of receipt of the application (clause 1 of Article 152 of the Arbitration Procedure Code of the Russian Federation).
Step 7 . Submit to the inspection a copy of the judicial act that has entered into force. Its motivational or operative part must indicate that the inspection has lost the opportunity to collect the arrears due to the expiration of the established period.
A copy of the act must be certified by the official seal of the relevant court (clause 4 of the List of documents, approved by order of the Federal Tax Service of Russia dated August 19, 2010 No. YAK-7-8 / [email protected] ). But recently, tax authorities have been accepting a copy of the court decision printed from the website arbitr.ru.
A copy of the judicial act must be accompanied by a covering letter and an application for debt forgiveness.
Step 8. Wait until the inspection writes off the overdue arrears and excludes the corresponding entries from the personal account. Controllers must write off the debt within six working days (clause 5.6 of the Procedure for writing off arrears, approved by order of the Federal Tax Service of Russia dated August 19, 2010 No. YAK-7-8 / [email protected] ).
Step 9 . The Federal Tax Service must issue a certificate confirming that the taxpayer has fulfilled the obligation to pay taxes, containing an indication that there is no debt to the budget (subclause 10, clause 1, article 32 of the Tax Code of the Russian Federation). The form and procedure for filling out the certificate are approved by order of the Federal Tax Service of Russia dated January 20, 2017 No. ММВ-7-8/ [email protected] Fiscal officials must submit the certificate within 10 working days from the date of receipt of the corresponding written request (clauses 163, 167 of the Administrative Regulations of the Federal Tax Service, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n).
Controllers have the right to collect penalties if they took timely measures to collect the tax
Forced collection of penalties is carried out in the manner prescribed by Articles 46 and the Tax Code of the Russian Federation. Inspectors have the right to collect penalties only if they have promptly taken measures to enforce the collection of the relevant tax. In this case, penalties are accrued until the day of actual repayment of the arrears (clause 57 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
Payment of penalties is an additional obligation of the taxpayer in addition to the obligation to pay tax. Taxpayers transfer penalties simultaneously with the tax or after paying the tax.
Consequently, the fulfillment of the obligation to pay penalties cannot be considered in isolation from the fulfillment of the obligation to pay tax. Therefore, penalties cannot serve as a way to ensure the fulfillment of the obligation to pay taxes. After the expiration of the preventive period for collecting tax debts, penalties are not accrued (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 6, 2007 No. 8241/07).
Article on the site
Sample application for writing off an individual's transport tax debt
Note! The procedure does not provide for the possibility of initiating a procedure for declaring a debt uncollectible on the part of the taxpayer, however, the right to contact the tax authority with an application for compliance with the requirements of tax legislation is enshrined in subparagraph. 10 p. 1 art. 21 Tax Code of the Russian Federation.
Our example focuses on transport tax, since one of the most common situations is the tax authority issuing a requirement to pay this tax (at the same time, there are also frequent cases of erroneous accrual of debt due to late receipt of information from the traffic police or due to a technical error).
A sample letter to the tax authority can be downloaded from the link: sample application for writing off tax debt.
In this case, the regulatory justification for writing off transport tax debt from an individual was the court’s refusal to collect (subclause 4, clause 1, article 59 of the Tax Code of the Russian Federation).
Amendment to the Tax Code on “meaningless debt”
Amendments have been made to Article 217 of the Tax Code of the Russian Federation, which regulates the list of income that is subject to tax exemption. Such income includes income that was received in the period from January 1, 2015 to December 1, 2021 and from which income tax was not withheld.
Since the adoption of this amendment, the problem of accumulated tax arrears in a situation where tax officials assessed personal income tax to citizens as a result of writing off debts should be exhausted. We are talking about debts to telephone operators, banks and utility companies.
The head of the Russian Federation noted that such a practice is meaningless. However, the authorities do not want to abandon it completely. Income received by citizens after December 1, 2021 will again be subject to income tax.
What are the terms and procedure for writing off bad tax debts?
Note! Deadlines for writing off tax debts Art. 59 of the Tax Code of the Russian Federation does not establish; some procedural deadlines are provided for by the rules of the Procedure:
- 5 workers days are allotted for issuing a certificate of arrears in accordance with Appendix 1 to the Procedure if there are grounds provided for in Art. 59 of the Tax Code of the Russian Federation (clause 3 of the Procedure);
- 1 worker day - to make a decision on recognizing arrears and debts for taxes, penalties and fines as hopeless for collection and writing off in the form established by Appendix 1 to the Procedure (clause 5 of the Procedure).
The procedure described in the Procedure ends here. Further enforcement of the adopted decision, in particular the timing of making changes to the taxpayer’s card, is not regulated.
Important! Was the debt collected, although it was subject to write-off? Do not despair, the Supreme Court of the Russian Federation takes the side of the taxpayer.
Let us consider the grounds upon which the tax authority is obliged to carry out the debt write-off procedure.
Forgiven debts and their timing
Tax amnesty for individuals, under Art. 12 436-FZ, provides for the hopelessness and write-off of arrears and debts on penalties that the Federal Tax Service has accrued for a specific arrears. They must appear by the date of the write-off decision for the following taxes of individuals:
- transport;
- property;
- land.
| Type of tax | Who pays |
| Transport tax | All owners of vehicles subject to taxation are required to pay (paragraph 1, article 357 of the Tax Code of the Russian Federation) |
| Property tax | Owners of real estate (no matter whether residents, non-residents or stateless persons) pay, which is subject to taxation and located on the territory of the Russian Federation (Article 400 of the Tax Code of the Russian Federation) |
| Land tax | Land plots that are owned or held under the right of permanent (perpetual) use, the right of lifelong inheritable possession (Article 388 of the Tax Code of the Russian Federation) are taxed. |
For example, an individual had a transport tax debt of 100,000 rubles at the beginning of 2015. Accordingly, penalties were assessed at the end of 2021 in the amount of 10,000 rubles. Total amount of arrears: 110,000 rubles. According to the system introduced by the tax amnesty under 436-FZ, this entire amount is written off automatically.
Only those tax debts of individuals that arose before the beginning of 2015 are amnestied. They are written off because the expiration of three years from the date of formation of tax arrears does not always mean that the Federal Tax Service will not be able to collect them. Limitation periods in the tax sphere have a number of subtleties, which are described in the article “Limitation periods for taxes for individuals and legal entities.”
Grounds for writing off taxes, penalties and fines
The grounds for writing off arrears include (clause 1 of Article 59 of the Tax Code of the Russian Federation):
- A judicial act, in particular a court decision made according to the rules of Chapter. 32 of the CAS of the Russian Federation, on the refusal to satisfy an administrative claim for debt collection (see, for example, the decision of the Dimitrovsky District Court of Kostroma dated December 19, 2017 in case No. 1036/2017) or on recognizing the debt as bad (see the decision of the Chekhov City Court of the Moscow Region dated 01.09.2017 in case No. 2a-3633/2017). More information about how the period for going to court to recover taxes is calculated can be found in the article “What is the statute of limitations for paying taxes?”
- Declaration of bankruptcy. The procedure is described in the article “Conditions and features of bankruptcy of individuals.”
- Death.
- Return of a writ of execution by a bailiff after termination of proceedings due to the impossibility of collection or lack of property from the debtor, if more than 5 years have passed since the debt arose and the amount is insufficient to initiate bankruptcy proceedings or the court has terminated the bankruptcy case.
Loss of individual entrepreneur status does not apply to such grounds.
Is a decision to write off a debt issued to a taxpayer?
Note! The Procedure does not indicate the obligation of the tax authority to notify of the decision made to write off debts or to send a copy of this document to the person in respect of whom it was made. However, sub. 9 clause 1 art. 21 of the Tax Code of the Russian Federation establishes the right of the taxpayer to receive copies of decisions of tax authorities, and in sub. 12 clause 1 art. 32 of the Tax Code of the Russian Federation specifies that they are issued upon request. In this regard, it is advisable to request a copy of the decision to write off bad tax debts.
Inaction to consider an application for debt forgiveness or failure to issue a copy of the decision can be appealed (Article 137 of the Tax Code of the Russian Federation). In this case, a mandatory administrative appeal procedure is provided (clause 2 of Article 138 of the Tax Code of the Russian Federation): you can go to court only after sending a complaint to a higher tax authority.
In addition to the general procedure, special debt write-off procedures apply in 2021:
- in the form of a tax amnesty;
- and in connection with the transfer of administration of insurance premiums to the Federal Tax Service of the Russian Federation.
This might also be useful:
- The minimum wage and the cost of living are planned to be equal in 2021
- Increasing K1 for UTII in 2021
- Tax calendar for 2021 for individual entrepreneurs
- New KUDIR for individual entrepreneurs on the simplified tax system in 2021
- Production calendar for 2021
- Increasing the minimum wage in 2021
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Debt write-off through tax amnesty
According to Law No. 436-FZ, until 03/01/2018, the following was written off as of 01/01/2015:
- debts on property taxes (transport, property and land) together with penalties - for individuals;
- debts on taxes related to business activities (exceptions - mineral extraction tax, excise taxes, taxes on export-import transactions), as well as penalties and fines - for individual entrepreneurs (including former ones).
Important! A debt was written off that was declared by the taxpayer or identified by the tax authority before January 1, 2015, but was not collected as of December 28, 2017 (decision of the Supreme Court of the Russian Federation dated November 22, 2018 in case No. A65-26432/2016).
In addition, for individual entrepreneurs, individuals and private practitioners, debts on insurance contributions to the Pension Fund for periods before 01/01/2017 are subject to write-off or partial write-off. The amount by which the amount of debt will be reduced will be determined according to Part 11 of Art. 14 of the Law “On Insurance Premiums...” dated July 24, 2009 No. 212-FZ:
C = 8 × minimum wage × T × H,
where: C is the amount by which the amount of debt will be reduced;
Minimum wage - the amount of the minimum wage in force in the corresponding tax period (indicators can be found in the article “Amount of the minimum wage”);
T—rate of insurance premiums;
N is the number of months of activity.
Information for debt write-off is transferred to the tax authorities by the Pension Fund of Russia. An application from the taxpayer is not required for this.
