Types of taxes
First of all, it should be noted that the Federal Tax Service cannot always identify the fact of the emergence of a taxable object. In such cases, the Tax Code stipulates the obligation of payers to independently send information to the tax office.
The current Tax Code establishes taxes on:
- income (personal income tax);
- property;
- transport;
- land plot;
- water body.
In addition, citizens are obliged to pay excise taxes, fees for catch and hunting.
Methods of paying taxes
Currently, you can fulfill your tax obligations in a variety of ways. Let's look at the most common options:
- Bank cash desk. This payment method is convenient because all operations to fill out the receipt and make the payment are carried out by the operator. The payer must provide payment details and a passport. After payment, the citizen is given a receipt with the bank’s mark confirming the payment.
- Terminal. Many citizens prefer to pay taxes at payment terminals. It's convenient and fast; there is no need to stand in line at the cash register. When using the terminal, the individual will, however, have to enter his data into the form himself. In addition, he will need to pay a commission for making the payment. As a rule, this is not a very large amount.
- Payer’s personal account on the Federal Tax Service website. If a citizen is registered on the Tax Service portal, then he can receive any information he is interested in about his tax obligations. The site provides the opportunity to pay taxes. The disadvantage of this option is that payments are supported only from cards opened in FTS partner banks. There is no fee for making payments.
Contents of the norm
In Art. 48 of the Tax Code establishes that if the payer of insurance premiums, taxes and fees fails to fulfill his obligations to deduct these payments to the budget within the established time frame, the Federal Tax Service Inspectorate or the customs authority that sent the corresponding demand may apply to the court for the recovery of these amounts, and as well as penalties and fines.
Reimbursement is made from the funds of the obligated person, including those in bank and electronic accounts, from cash, and precious metals on deposit. The amount of collection of fees, taxes, penalties, insurance premiums, fines and other arrears is carried out within the amount specified in the request for payment, taking into account the specifics established by the norm of the Tax Code in question.
Reimbursement from funds located in special election accounts, as well as in the accounts of referendum funds, is not allowed.
Tax administration (Part 1 of the Tax Code of the Russian Federation): changes 2020 - 2022
3
Debt on taxes and penalties
From December 23, 2022, the updated clause 1 of Art. 70 of the Tax Code of the Russian Federation, which is devoted to the intricacies of submitting claims for payment of debts on taxes, fees and contributions.
Requirements for individuals . As before, in general cases, the demand for payment of tax must be sent to the taxpayer no later than 3 months from the date of discovery of the arrears. The innovation is that, regardless of the individual’s individual entrepreneur status, a demand is sent if the amount of arrears reaches RUB 3,000. Previously, a lower level was set for “ordinary” individuals - if the arrears, penalties and fines for it exceeded 500 rubles.
Deadline for submitting a request for payment of arrears of penalties . A new paragraph has appeared in Art. 70 of the Tax Code of the Russian Federation, which states that a request for payment of debt on penalties accrued on arrears after the day the demand for payment of such arrears was formed is sent to the taxpayer no later than 1 year from the date of payment of such arrears or from the day when the amount of these penalties exceeded 3,000 rubles .
As is known, penalties are calculated on the day of actual repayment of the arrears. At the same time, it is not uncommon for the amount of penalties in the demand to be much less than what will be on the date of actual repayment of the tax debt, and the taxpayer transfers to the budget only the amounts specified in the request. In such a situation, the inspectorate may send a demand for the “stuck” amount of penalties (from the date of the demand to the day of actual payment of the tax). The Tax Code of the Russian Federation did not contain a separate deadline for submitting a request for payment of arrears of penalties when the tax arrears have already been paid and it was often necessary to be guided by the general provisions of paragraph 5 of Art. 75 of the Tax Code of the Russian Federation, clarifications of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 (clause 51), letter of the Federal Tax Service dated August 22, 2014 No. SA-4-7/16692, taking into account which the demand must be sent no later than 3 months from the date of payment of the entire amount arrears (in case of repayment of arrears in parts - from the moment of payment of the last part), if its size is less than 500 rubles, and taking into account the newer edition of clause 1 of Art. 70 of the Tax Code of the Russian Federation - less than 3,000 rubles.
So, it is very good that from December 23, 2020, there is no need to determine the deadline for submitting a claim for debt on penalties, drawing on old but valid clarifications of the Supreme Arbitration Court of the Russian Federation, analyzing numerous editions of clause 1 of Art. 70 Tax Code of the Russian Federation.
Thus, taking into account the new paragraph in paragraph 1 of Art. 70 of the Tax Code of the Russian Federation, a request for payment of debt for penalties from December 23, 2020 must be sent by the tax authority within 1 year from the date of payment of the arrears (for example, if the debt amount is less than 3,000 rubles) or within a year from the date when the amount of the penalty exceeded 3000 rub.
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Features of filing a claim
An application for collection of fees, insurance premiums, taxes, fines, penalties is drawn up for all obligations that were not fulfilled by the time of going to court, the deadline for fulfillment of which has expired. A demand can be sent if the total amount of unpaid payments is more than 3 thousand rubles. The exception is the case provided for in paragraph. 3 p. 2 art. 48 Tax Code of the Russian Federation.
A copy of the demands, no later than the date they are sent to the court, is transferred by the customs (tax) authority to the individual from whom the collection is made.
Methods of collecting taxes, fees, penalties
If a taxpayer does not fulfill his tax obligations voluntarily, tax authorities have the right to force him to pay the budget. To do this, they begin the collection procedure. The following ways to replenish the treasury are provided to them:
- at the expense of money in taxpayer accounts in banks and electronic DS (Article 46 of the Tax Code of the Russian Federation);
- at the expense of his property (Article 47 of the Tax Code of the Russian Federation).
A transition from one stage to another is possible only when the previous method did not work (with minor exceptions).
ConsultantPlus experts explained in detail what to do if you independently discover tax arrears. Study the material by getting trial access to the K+ system for free.
Next, we will look at how the very first and most common stage of recovery in practice takes place - at the expense of funds. We will talk about collecting taxes from business entities. The forced collection of taxes from ordinary “physicists” is prescribed separately in the Tax Code of the Russian Federation and has its own rules (Article 48 of the Tax Code of the Russian Federation).
Limitation of actions
According to paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, a demand for recovery can be sent to a court of general jurisdiction within six months from the expiration of the period allotted for the defendant to fulfill its obligations to the budget.
If, within 3 years from the date of the end of the period for fulfilling the very first requirement for the deduction of mandatory payments, taken into account by the regulatory body, when calculating the total amount of tax, contribution, fee, fines, penalties subject to collection, it exceeded 3 thousand rubles, the calculation the period begins from the moment when this excess arose. If the amount of claims is less than 3,000 rubles, the application is submitted within 6 months. from the date of expiration of the three-year period.
If the established periods were missed for a good reason, the court may reinstate them.
General rules of legal proceedings
Consideration of cases regarding the collection of insurance premiums, taxes, fees, penalties, and fines is carried out in accordance with the provisions of the Code of Administrative Proceedings (CAC).
The controlling tax or customs authority may file a claim within 6 months. from the date of cancellation of the court order, i.e. from the date of the relevant ruling.
A deadline missed for a valid reason may be reinstated. The tax (customs) authority may attach to the application for collection a petition to apply a measure to secure the claim in the form of seizure of the taxpayer’s property.
Commentary to Art. 48 Tax Code of the Russian Federation
1. This article establishes the rules for collecting taxes, fees or penalties, fines at the expense of the property of a taxpayer (fee payer) - an individual who is not an individual entrepreneur.
In accordance with this article, collection of taxes (fees, penalties, fines) from an individual is permissible only in court.
In this case, the tax authority (customs authority) has the right to apply to the court with a claim to collect tax from the property (cash in bank accounts, cash, other property - Articles 128 - 130 of the Civil Code of the Russian Federation) of a taxpayer - an individual in the event of failure to comply with such taxpayer - an individual within the established period of obligation to pay tax.
Deadlines for payment of taxes and fees are established for each tax and fee.
The statement of claim of the tax authority (customs authority) for the collection of tax must be filed within the limits of the amounts specified in the request for tax payment.
In the pre-trial procedure for resolving a dispute, the tax authority (customs authority) must send a demand for tax payment to the taxpayer - an individual. In this case, a requirement to pay tax is a written notice sent to the taxpayer about the unpaid amount of tax, as well as the obligation to pay the unpaid amount of tax and the corresponding penalties within the prescribed period.
The demand for payment of tax must contain information about the amount of tax debt, the amount of penalties accrued at the time of sending the demand, the deadline for paying the tax established by the legislation on taxes and fees, the deadline for fulfilling the demand, as well as measures to collect the tax and ensure the fulfillment of the obligation to pay the tax , which are applied in case of failure to comply with the requirement by the taxpayer.
In all cases, the request must contain details of the basis for levying the tax, as well as a reference to the provisions of the tax law that establish the taxpayer's obligation to pay the tax.
The tax payment request is sent to the taxpayer by the tax authority at the place of his registration. The form of the demand is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
A demand for tax payment may be submitted to an individual (his legal or authorized representative) in person against a receipt or in another way confirming the fact and date of receipt of this demand.
In the event that the specified persons evade receiving the demand, the specified demand is sent by registered mail. The request for payment of tax is considered received after six days from the date of sending the registered letter.
2. A statement of claim for the collection of tax at the expense of the property of a taxpayer—an individual who does not have the status of an individual entrepreneur—is filed with a court of general jurisdiction.
The claim is brought to the court at the place of residence of the defendant.
In accordance with Article 29 of the Civil Procedure Code of the Russian Federation, a claim against a defendant whose place of residence is unknown or who does not have a place of residence in the Russian Federation may be brought to court at the location of his property or at his last known place of residence in the Russian Federation.
Claims arising from agreements that specify the place of their execution may also be brought to the court at the place of execution of such agreement.
The choice between several courts, which, according to this article, has jurisdiction over the case, belongs to the plaintiff.
A claim against several defendants residing or located in different places is brought to the court at the place of residence or location of one of the defendants at the choice of the plaintiff.
A counterclaim is filed in court at the place where the original claim was considered.
The parties may, by agreement among themselves, change the territorial jurisdiction for a given case before the court accepts it for its proceedings. The jurisdiction established by Articles 26, 27 and 30 of the Code of Civil Procedure of the Russian Federation cannot be changed by agreement of the parties.
3. Paragraph 2 of this article establishes a period of 6 months during which the tax authority (customs authority) may file a claim for collection of tax at the expense of the property of a taxpayer - an individual - to the appropriate court.
In this case, the period established by this article - 6 months - begins from the next day after the expiration of the last day of the period established by the requirement to pay the tax (calendar days are taken into account).
However, the court may restore the missed specified period if it considers the reasons for missing it by the tax (customs) authority to be valid.
4. The tax authority (customs authority), to the statement of claim for the collection of tax at the expense of the property of the taxpayer - an individual, may attach a petition for the seizure (both partial and complete) of the property of the defendant in order to secure the claim.
Such a petition indicates the property that is proposed to be seized, the location of this property, as well as the facts that served as the basis for the petition itself, etc.
Seizure of property as a method of securing a claim for tax collection is recognized as the action of a tax or customs authority on the basis of a court ruling to limit the taxpayer’s property rights in relation to his property.
The seizure of property can be complete or partial.
A complete seizure of property is recognized as such a restriction of the rights of the taxpayer in relation to his property, in which he does not have the right to dispose of the seized property, and the possession and use of this property is carried out with the permission and under the control of the tax or customs authority.
Partial seizure is recognized as such a restriction of the taxpayer’s rights in relation to his property, in which the possession, use and disposal of this property is carried out with the permission and under the control of the tax or customs authority.
Only the property that is necessary to collect the tax is subject to seizure.
5. If a claim for collection of tax at the expense of property is presented to a taxpayer (tax agent) - an individual who does not have the status of an individual entrepreneur, then such a statement of claim is filed by the tax (customs) authority in a court of general jurisdiction, and cases on such claims are considered in in accordance with the civil procedural legislation of the Russian Federation.
6. Collection of tax at the expense of the property of a taxpayer - an individual is carried out in accordance with Federal Law of July 21, 1997 N 119-FZ “On Enforcement Proceedings”, taking into account the features provided for in this article, on the basis of a court decision that has entered into legal force.
Decisions of a civil court of first instance enter into legal force after the expiration of the period for appeal or cassation appeal, if they have not been appealed. In this case, a cassation appeal or presentation can be filed within ten days from the date of the court’s decision in final form.
Enforcement actions are carried out on weekdays from 6 a.m. to 10 p.m. local time. The specific time for carrying out enforcement actions is determined by the bailiff. The parties participating in enforcement proceedings have the right to propose a convenient time for them to carry out enforcement actions.
On non-working days established by federal law or other regulatory legal acts, execution of enforcement actions is allowed only in urgent cases, or in cases where, due to the fault of the debtor, their execution on other days is impossible. To carry out enforcement actions in this case, the bailiff must obtain written permission from the senior bailiff.
Carrying out enforcement actions from 22:00 to 6:00 local time is permitted only in cases that pose a threat to the life and health of citizens. To carry out enforcement actions in this case, the bailiff must obtain written permission from the senior bailiff.
Enforcement actions must be carried out and the requirements contained in the writ of execution must be fulfilled by the bailiff within two months from the date of receipt of the writ of execution.
The bailiff may postpone enforcement actions at the request of the claimant or on the basis of a judge's ruling.
If there are circumstances that prevent the execution of enforcement actions, the bailiff may postpone enforcement actions for a period of no more than 10 days at the request of the debtor or on his own initiative.
If the bailiff postpones enforcement actions, he issues an appropriate resolution, of which the parties, the court or other body that issued the executive document are notified.
The bailiff's decision to postpone enforcement actions can be appealed to the appropriate court within 10 days.
Enforcement proceedings end:
1) actual execution of the writ of execution;
2) return of the writ of execution without execution at the request of the court or other body that issued the document, or the claimant;
3) return of the writ of execution on the grounds specified in Article 26 of the said Federal Law (if the deadline for presenting the writ of execution for execution has been violated; if it is impossible to establish the address of the debtor-organization or the place of residence of the debtor-citizen, the location of the debtor’s property or to obtain information about the availability of his property cash and other valuables held in accounts and deposits or stored in banks or other credit institutions, etc.);
4) sending a writ of execution to the organization for one-time or periodic deduction from the debtor’s earnings (income);
5) sending a writ of execution from one bailiff service or one division to another;
6) termination of enforcement proceedings.
The bailiff's decision to terminate enforcement proceedings may be appealed to the appropriate court within 10 days.
7. Paragraph 6 of this article establishes the order of priority in which tax should be collected from the property of a taxpayer - an individual:
1) first of all, the recovery is applied to funds in accounts (settlement, currency, urgent, conditional, as well as deposit, loan, etc.) in the bank.
If there is information about the debtor's funds and other valuables located in accounts and deposits or stored in banks and other credit organizations, they are seized.
If there is no information about the presence or absence of accounts and deposits in banks and other credit organizations at the debtor organization, the bailiff requests the specified information from the tax authorities.
Tax authorities are obliged to provide the bailiff with the necessary information within three days.
The same information, in the manner determined by the Ministry of Finance, can be provided to the claimant upon his application if he has a writ of execution with an unexpired statute of limitations.
If the debtor does not have funds in rubles sufficient to satisfy the claims of the claimant, the recovery is applied to the debtor's funds in foreign currency.
When seizing the debtor's funds in foreign currency, located in accounts and deposits or deposited in a bank or other credit organization that enjoys the right to sell foreign currency on the domestic foreign exchange market of the Russian Federation, the bailiff, by his resolution, obliges this bank or other credit institution organization to sell foreign currency in the amount provided for by the specified Federal Law.
If these funds are in accounts and deposits or deposited in a bank or other credit organization that does not enjoy the right to sell foreign currency on the domestic foreign exchange market of the Russian Federation, the bailiff obliges them to transfer the debtor’s funds in foreign currency to bank or other credit organization that exercises this right.
A bank or other credit organization shall comply with the orders of the bailiff within seven days from the date of their receipt.
Funds in rubles received from the sale of foreign currency are distributed in the manner prescribed by the specified Federal Law;
2) in the event of insufficiency (or absence) of funds in bank accounts of a taxpayer - an individual, in the second place, the collection is applied to cash.
In accordance with Federal Law N 119-FZ, foreclosure on the debtor's property consists of its arrest (inventory), seizure and forced sale. In this case, cash found on the debtor is confiscated.
The seized funds in rubles are handed over to the bank on the same day for transfer to the creditor’s account in the amount of the debt, for crediting to the federal budget in the amount of the enforcement fee, and the remaining funds intended to cover the costs of carrying out enforcement actions are deposited into a deposit account divisions.
If the debtor does not have funds in rubles sufficient to satisfy the claims of the claimant, the recovery is applied to the debtor's funds in foreign currency.
The bailiff, no later than the next day after the day of seizure, delivers the funds in foreign currency discovered and seized from the debtor for sale to a bank or other credit organization that enjoys the right to sell foreign currency on the domestic foreign exchange market of the Russian Federation.
Collection of the debtor's property, including funds in cash, is applied in the amount and volume that are necessary for the execution of the enforcement document, taking into account the collection of the enforcement fee and the costs of carrying out enforcement actions;
3) in the third place, foreclosure is applied to property transferred under an agreement for possession, use or disposal to other persons without transferring ownership of this property to them (under a lease agreement for non-residential premises, under a property trust management agreement, etc.), if, in order to ensure the fulfillment of the obligation to pay tax, such contracts are terminated or declared invalid in court.
If the above-mentioned property is insufficient or absent, the bailiff has the right to foreclose on other property, with the exception of those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation. Thus, the list of property subject to recovery specified in this article is not exhaustive.
Collection under executive documents cannot be applied to the electoral deposit.
8. In the case of collection of a tax at the expense of the property of a taxpayer - an individual that is not cash, the obligation to pay the tax is considered fulfilled from the moment of its sale and repayment of the debt from the proceeds.
This article also establishes that in the period from the moment of seizure of property and until the transfer of proceeds to the relevant budgets (extra-budgetary funds), penalties for late transfer of taxes are not charged.
9. This article prohibits officials of tax authorities (customs authorities) from acquiring the property of a taxpayer - an individual, which is sold in execution of a court decision to collect a tax at the expense of the property of a taxpayer - an individual.
10. The rules of this article also apply when collecting a fee at the expense of the property of the payer of the fee - an individual.
11. The rules of this article also apply when collecting penalties for late payment of taxes and fees, fines (see Article 75 of the Tax Code of the Russian Federation and the commentary thereto).
Procedure for fulfilling requirements
Collection at the expense of an individual within the framework of the requirements presented by the tax/customs authority is carried out in accordance with the provisions of 229-FZ, taking into account the features of the Tax Code norm in question.
Part 5 of Article 48 of the Code establishes the order of deduction of arrears. Collection is made sequentially from:
- Funds held in bank or electronic accounts of an individual, as well as precious metals on deposits.
- Cash.
- Property transferred by the payer under an agreement for the use, disposal or possession of third parties without the latter receiving ownership rights, if in order to ensure the fulfillment of obligations to the budget, these agreements were declared invalid or terminated in the manner prescribed by law.
- Other valuables, except items for personal use of the defendant or members of his family. The list of such property is established by the legislation of the Russian Federation.
UrDela.ru
Part 1. In case of failure by a taxpayer - an individual who is not an individual entrepreneur, to fulfill the obligation to pay tax within the established period, the tax authority (customs authority) has the right to apply to the court with a claim to collect the tax from property, including funds in accounts in the bank and in cash of a given taxpayer - an individual who is not an individual entrepreneur, within the limits of the amounts specified in the request for tax payment.
Part 2. A statement of claim for the collection of tax at the expense of the property of a taxpayer who is an individual who is not an individual entrepreneur may be filed with a court of general jurisdiction by a tax authority (customs authority) within six months after the expiration of the deadline for fulfilling the requirement to pay the tax. A deadline for filing an application missed for a valid reason may be reinstated by the court.
Part 3. A statement of claim for the collection of tax at the expense of the property of a taxpayer who is an individual who is not an individual entrepreneur may be accompanied by a petition from the tax authority (customs authority) to seize the property of the defendant in order to secure the claim.
Part 4. Consideration of cases on claims for collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur - is carried out in accordance with the civil procedural legislation of the Russian Federation.
Part 5. Collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, on the basis of a court decision that has entered into legal force, is carried out in accordance with the Federal Law “On Enforcement Proceedings”, taking into account the specifics provided for in this article.
Part 6. Collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur - is carried out sequentially in relation to:
1) funds in bank accounts;
2) cash;
3) property transferred under an agreement for the possession, use or disposal of other persons without the transfer of ownership of this property to them, if in order to ensure the fulfillment of the obligation to pay tax, such agreements are terminated or declared invalid in the prescribed manner;
4) other property, with the exception of those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation.
Part 7. In the case of collection of tax at the expense of property that is not cash, the taxpayer is an individual who is not an individual entrepreneur, the obligation to pay the tax is considered fulfilled from the moment of its sale and repayment of the debt from the proceeds. From the moment the property is seized until the proceeds are transferred to the budget system of the Russian Federation, penalties for late payment of taxes are not assessed.
Part 8. Officials of tax authorities (customs authorities) do not have the right to acquire property of a taxpayer - an individual who is not an individual entrepreneur, which is sold in execution of a court decision to collect tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur.
Part 9. The provisions of this article also apply when collecting a fee at the expense of the property of the payer of the fee.
Part 10. The provisions of this article also apply when collecting penalties for late payment of taxes and fees and fines.
‹ Article 47 (Tax Code of the Russian Federation). Collection of taxes, fees, as well as penalties and fines at the expense of other property of the taxpayer (tax agent) - organization, individual entrepreneur Up Article 49 (Tax Code of the Russian Federation). Fulfillment of the obligation to pay taxes and fees (penalties, fines) upon liquidation of an organization ›
Additionally
In practice, the payer’s property is not always represented by cash. In these cases, the obligation to the budget will be recognized as fulfilled from the date of sale of the valuables and repayment of the debt from the funds received. At the same time, from the date of seizure of objects and until the moment of transfer of income from their sale to the budget, penalties for late fulfillment of obligations are not accrued.
Customs/tax authorities do not have the right to acquire the payer’s property sold as part of enforcement proceedings.
Art. 48 Tax Code of the Russian Federation with comments
By establishing in the norms the exclusively judicial procedure for collecting arrears, the legislator seeks to implement the principle of inviolability of private property, provided for in Art. 35 of the Constitution. Paragraph 3 of this norm establishes that no one can be deprived of their property except by a court decision.
Collection of amounts unpaid to the budget and funds may be carried out in accordance with the decision of the controlling (customs or tax) authority. Before issuing it, the payer is sent a demand for repayment of the debt in the manner prescribed by Art. 69 Tax Code, Art. 152 311-FZ. It is a notification to an individual about the outstanding amount of contributions, fees or taxes and about the obligation to repay the debt within the established time frame.
If this requirement is not fulfilled, the regulatory authority may go to court. The application shall indicate all claims for which the deadline for execution has already expired, if their total amount exceeds 3 thousand rubles. This amount is periodically revised taking into account the level of inflation and changes in consumer prices.
Request for payment of tax
If a taxpayer is found to have a tax arrears, the inspectorate sends him a request to pay the debt. The procedure for filing and serving a demand is described in Art. 69 Tax Code of the Russian Federation. And its form was approved by order of the Federal Tax Service dated August 14, 2020 No. ED-7-8/ [email protected]
The taxpayer must pay the request within 8 business days after receiving it, unless a longer period is specified in the request itself. If the debt is not repaid within the prescribed period, the Federal Tax Service begins the collection procedure.
IMPORTANT! If the demand was not made, the tax authorities do not have the right to write off taxes for collection.
Specifics of the statute of limitations
In judicial practice under Art. 48 of the Tax Code of the Russian Federation, many difficulties arise when calculating the limitation period. Let's look at the timing issues in more detail.
In accordance with paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, a statement of claim for the collection of amounts not paid on time is sent by the regulatory authority before the expiration of 6 months. from the date of expiration of the deadline for fulfilling the requirements presented to the payer. The same paragraph talks about some features of period calculation.
So, paragraph 2 of Art. 48 of the Tax Code of the Russian Federation establishes the rule for summing up claims against the defendant over 3 years. The three-year period begins on the date of expiration of the period allotted for the fulfillment of the very first demand. If for all 3 years the amount of unpaid amounts is more than 3 thousand rubles, the controlling body acquires the right to file a claim in court for collection. Let us note once again that the statement indicates the total amount for all claims presented to the defendant. The regulatory authority can file a claim within 6 months. from the date when the excess of unpaid fees, taxes, contributions, fines and penalties occurred in the amount of 3 thousand rubles.
If, within 3 years from the date of completion of the very first requirement to deduct the obligatory payment to the budget, the amount of unfulfilled obligations turned out to be less than 3,000 rubles, the Federal Tax Service or the customs inspectorate can also go to court. The period for filing a claim in this case is also 6 months. But its calculation begins from the end date of the three-year period.
Given in paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, the rule is an exception to the general procedure enshrined in paragraph 1 of the same norm, according to which the controlling body has the right to go to court only if the amount of claims not fulfilled by the payer exceeds the amount of 3 thousand rubles.
Limitation period for collecting tax sanctions
Collection of tax sanctions (fines) and penalties is carried out according to the same rules that we discussed above, and within the same time frame:
- 8 working days to pay the claim;
- 2 months for the tax authorities to make a decision on collection and send a collection order to the bank (or 6 months to go to court if they are late with the decision);
- 1-2 business days for the bank to execute the order.
Upon expiration of the established deadlines, controllers lose the right to collect taxes.
Find out how the statute of limitations for imposing a fine is calculated here.
Explanations on the restoration of statutes of limitations
The period fixed by Art. 48 of the Tax Code may be omitted due to certain circumstances. At the same time, the article provides for the possibility of its restoration at the request of the supervisory authority. Clarifications on the use of this possibility have been repeatedly given by the Higher Authorities.
So, in particular, in the plenary decisions of June 11, 1999, the Supreme Arbitration Court No. 41 and the Supreme Arbitration Court No. 9 stated that courts of general jurisdiction, when considering cases related to foreclosure on the property of citizens who are not entrepreneurs, in order to pay off outstanding payment obligations to the budget fees, taxes, contributions, penalties and fines, it is necessary to carefully check whether the statute of limitations on these claims has expired. This refers not only to the periods provided for in paragraph 3 of Art. 48, but also enshrined in paragraph 1 of Art. 115 NK. It must be taken into account that the specified deadlines are preemptive, i.e., not subject to restoration.
As a result, in practice, courts refuse regulatory authorities to satisfy requests to restore missed deadlines for demands for the collection of taxes, contributions, penalties, fines and fees from individuals. This position is determined by the desire to establish a balance between public interests and the protection of the rights of payers. This approach is recognized as an additional guarantee for individuals who are not entrepreneurs. In addition, it allows you to compensate for the simplified procedure for writ proceedings in such cases.
