Amnesty for PFR debts for individual entrepreneurs. Write-off of tax debts from individuals. Here is a list of such important nuances

The Law on writing off tax debts dated December 28, 2017 No. 436-FZ has a limited scope of application. It only applies to debts incurred before a certain date. Permanent norms for the liquidation of arrears without repayment are established by tax legislation. To do this, debts must be recognized as bad.

Writing off tax debts: grounds under the Tax Code of the Russian Federation

In a standard situation, debt to the budget is classified as bad if the requirements of Art. 59 Tax Code of the Russian Federation:

• the organization officially ceases operations and initiates liquidation proceedings;
• the entrepreneur became bankrupt;
• death of an individual who had debts to the budget;
• there is a judicial act or resolution to write off tax debts due to the expiration of the period for implementing collection measures.

According to tax law, amounts of arrears, penalties accrued on them, and fines imposed may be considered unreliable.

What is the procedure for writing off bad tax debts: if there are grounds for classifying the amount of debt as bad, there is no automatic exclusion of arrears from the taxpayer’s settlement card. The debtor must obtain a document in court confirming the possibility of writing off specific amounts.

Tax Debt Relief Act 2018

In 2018, a large-scale amnesty was announced for a number of unpaid tax obligations. Relief from debt burden affected individuals and commercial entities. The Federal Law on writing off tax debts this year, in contrast to previous cases of tax amnesty, involves the repayment of not only fines and accrued penalties, but also the debts themselves.

Write-off of property tax debts payable by individuals is possible for a group of debts generated on the first day of January 2015. Art. 12 of the Law provides for the recognition as hopeless of arrears for the following types of taxes:

• It is allowed to write off transport tax debts of individuals in 2018 for 2013;
• the norm applies to property tax amounts;
• land tax is written off.

The regulatory authorities will “forgive” the debt and penalties accrued on its amount, prescribed fines that were already recorded before 2015. If a person has debts for which the penalty continued to be calculated and added to the total amount of arrears after January 2015, then the debt will be forgiven in full. Writing off tax debts from individuals in this case will also affect that part of it that falls on penalties for the period of time after January 1, 2015

Application for writing off tax debts - a sample is not needed for this, since individuals will not need it - tax officials will independently carry out the procedure for paying off debts. The debtors themselves will not be notified.

The 2018 transport tax debt must be written off by linking the amounts of arrears to the deadline for payment of the tax liability. That is, debts for 2013 will be forgiven, and obligations accrued for 2014 are subject to repayment, since their payment period falls on the period after 01/01/2015. You can read about how transport tax (debts of individuals) are written off in our article.

Documentation of the procedure is carried out by the Federal Tax Service in any form. The templates developed by the tax authority must contain information identifying the debtor and the amount of the arrears, broken down into the principal debt, penalties and fines. Write-off of tax arrears starting in 2018 does not take into account the amount of the debt. The main criterion for selecting hopeless arrears is the timing of their occurrence.

Write-off of tax debts for individual entrepreneurs

Some private entrepreneurs are also covered by the amnesty, including those who have officially stopped carrying out commercial activities (closed their individual entrepreneurs, but did not pay off their debts). When writing off tax debts of an individual entrepreneur, the Pension Fund must also take an inventory of the status of settlements with debtors. Only those insurance premiums as of January 1, 2017, which the Pension Fund of Russia accrued to the entrepreneur in the maximum amount without receiving the necessary reporting from him (Clause 1, Article 11 of Law No. 436-FZ), are subject to write-off. Read more about this -.

The deadlines for writing off tax debts for individual entrepreneurs have time limits, as well as for individuals who are not engaged in business. The law covers debts incurred as of the beginning of 2015. The exceptions are:

• excise taxes;
• mineral extraction tax debts;
• tax obligations that arise for business entities in connection with the transportation of commercial products across the Russian border.

The regulatory authorities must forgive not only the principal amount of the debt, but also the penalties accrued on it, and the debtor’s fines for specific types of taxes.

Write-off of tax debts for 2018, for individual entrepreneurs is provided for in Art. 12. Law No. 436-FZ. Amnesty for arrears on contributions is prescribed in Art. 11 law. The norm does not apply to payments to the Social Insurance Fund and health insurance. The conditions for recognizing arrears as a bad debt are as follows:

• the business entity that is the debtor has the status of an individual entrepreneur or is engaged in private practice;
• the formed debt obligation was recorded in the database of regulatory authorities until January 2017.

Entrepreneurs are not notified of the fact of write-off; the tax office carries out this procedure completely independently on the basis of available information.

On December 14, 2017, during a press conference, President of Russia V.V. Putin announced a large-scale tax amnesty. The corresponding bill will come into force on January 1, 2019 and will affect individual entrepreneurs and other individuals who have debts on taxes and contributions.

Legislation

Let us remind you that if an individual entrepreneur did not submit a tax return by April 30, this information was transferred to the Pension Fund, as a result of which entrepreneurs were charged eight times insurance premiums. From January 1, 2017, the Pension Fund transferred most of its powers to the Federal Tax Service, but the principle of “punishing” debtors remained the same.

What is the formula for calculating contributions for individual entrepreneurs who miss reporting deadlines:

Minimum wage x 8 x26% x12

So, if the minimum wage in 2016 was 6,204 rubles, the amount of the entrepreneur’s debt will be 154,852 rubles. for the previous 12 months. Individual entrepreneurs who submitted declarations on time, but did not pay insurance premiums in 2016, will be required to pay everything in 2019 along with late fees, because they were not paid the maximum amount.

Where should entrepreneurs go to get their debts written off?

By order of the President, entrepreneurs will not need to contact the Federal Tax Service and submit an application to have their debts written off - Tax officers must do everything automatically based on information about existing debts without the participation of the citizens themselves.

To clarify the information, individual entrepreneurs are recommended to visit the territorial office of the Federal Tax Service on their own to find out whether the write-off will be made and when this will happen. According to the instructions of V.V. Putin, employees of the Federal Tax Service will have to deal with the liquidation of debts from January 1, 2019.

Why is a tax amnesty needed?

According to V.V. Putin, tax debt often arises from circumstances beyond a person’s control. Currently, there are 42,000,000 people among the debtors, and some of the debts may be collected and not considered hopeless, but they are still planned to be exempt from payments.

“The negative effect of the amnesty is that entrepreneurs, in principle, may not pay taxes and insurance premiums in the expectation that their debts will be cancelled,” says the head of the tax departmentBMS Law FirmDavid Kapianidze.

A similar amnesty was already carried out in 2015, but then only the debts of ordinary citizens were written off. Now the bill is more ambitious, and will remove the burden of the tax burden from businessmen.

“The amendments to the Tax Code of the Russian Federation were created, most likely, in order to bring the database back to normal, and in 2019 it was absolutely clean,” says Pavel Orlovsky, an expert at one of the most popular services for businessmen.

According to V.V. Putin, writing off debts recognized as bad will avoid additional expenses for their collection, which often exceed the amount of debt.

Most common mistakes

Here is a list of mistakes that entrepreneurs most often make, which is why they end up with debt.

Mistake #1. If I have no income, I submit zero declarations, then I do not need to pay contributions to the Pension Fund and the Social Insurance Fund.

The lack of business profitability does not exempt you from transferring payments to the Social Insurance Fund and the Pension Fund of the Russian Federation, however, from January 1, pension contributions are paid to the Federal Tax Service. In any case you will have to pay.

Mistake #2. Liquidation of an individual entrepreneur or LLC exempts from payment of debts on taxes and payments to the Pension Fund.

What debts will not be written off?

Amendments will be made to the Tax Code of the Russian Federation regarding the impossibility of writing off debts from income that is not exempt from personal income tax:

• Interest and dividends.
• Payment for labor and services.
• Material benefit acc. from Art. 212 Tax Code of the Russian Federation.
• Gifts, payments in kind.
• Prizes received from participation in lotteries or drawings.

Answers to frequently asked questions

Question #1: I have been an individual entrepreneur since May 2013. During the first year of activity, contributions to the Pension Fund and the Federal Tax Service were paid, then there was no income and I didn’t pay anything, I stopped working. Since 2014, I simply provided zero declarations to the Federal Tax Service; I did not close the individual entrepreneur, because I was hoping to get back into business again. Officially employed elsewhere. What debts to the Pension Fund will be forgiven?

Answer: In this case, writing off debts under the amnesty is not possible, because it affects only those who were not engaged in entrepreneurial activity, did not file declarations and did not receive profit, and they were assessed minimal contributions.

Question No. 2. Didn’t pay taxes for 2013, closed the individual entrepreneur in 2014. Now the debt “hangs” with the bailiffs. Will they forgive me such a debt?

Answer: Yes, yes, the debt will be written off, because... it was formed already on January 1, 2015 - within the period specified in the bill. Penalties and fines for failure to file a declaration are also cancelled.

Question #3: I own a car with a power of 185 hp, I am a pensioner and a 3rd group disabled person. I didn’t pay transport tax from 2010 to 2015, I didn’t receive a receipt, and I didn’t want to receive it from the Federal Tax Service. Can my case be transferred to bailiffs:

Answer: No, they cannot: according to the law, starting from January 1, transport tax debts incurred in 2015 will be gradually cancelled.

Amnesty on property taxes

By law, individuals are required to independently pay several types of taxes:

To pay the tax, you must receive the appropriate notification and come with it to the territorial department of the Federal Tax Service, or carry out the transaction through your personal account on the Tax Office website. Deadline: December 1st of each year. If this is not done on time, the taxpayer will be assessed penalties on a daily basis, even when notifications are not received.

There are no restrictions on social or property status for writing off such debts. All debt incurred as of 01/01/2015 will be liquidated. For example:

Yurin Yu.I. did not pay transport tax from 2012 to 2015, as a result of which he had an arrears of 100,000 rubles. In December 2017, he was charged 10,000 penalties, and the total amount of debt amounted to 110,000 rubles. Even though the reasons for not paying taxes are unknown, the debts will be forgiven. There are no restrictions on amounts: even if the total amount is 1,000,000 rubles, everything will be written off.

Amnesty for conditional income

There is a list of conditional income for which citizens must pay taxes and submit personal income tax returns in 2017:

Previously, it was impossible to close an individual entrepreneur with debts, but now everyone has this opportunity, however, former entrepreneurs are required to pay everything within 15 days after receiving the Certificate of Termination of Registration. Additional taxes may be charged within 3 years, so all payment documents must be kept.

Thanks to the 2019 global tax amnesty, millions of debtors will be freed from financial burden and will be able to start business again, but it must be taken into account that even in the absence of income, insurance premiums will have to be paid annually, and there is no guarantee that the state will forgive debts again in a few years.

On January 1, 2018, Federal Law No. 436-FZ of December 28, 2017, initiated by the President of the Russian Federation Vladimir Putin, came into force, on the basis of which the tax debts of citizens and individual entrepreneurs will be written off.

Tax amnesty for individual entrepreneurs

The amnesty will apply to individual entrepreneurs who have arrears in paying insurance premiums “for themselves” - if the arrears of contributions have been accumulating for years.

According to Part 11 of Art. 14 of Law No. 212-FZ of July 24, 2009 (no longer in effect), if the Pension Fund of the Russian Federation did not receive information about the income of individual entrepreneurs from the tax inspectorate, then insurance premiums were calculated in the maximum possible amount. Therefore, the Pension Fund of the Russian Federation accrued mandatory payments of eight times the amount to the individual entrepreneur who did not conduct business and did not submit income declarations to the Federal Tax Service (although it was necessary to submit zero ones). However, in Letter No. BS-4-11/17461@ dated 01.09.2017, the Federal Tax Service stated that if an entrepreneur submitted a declaration, albeit late, then insurance premiums should be recalculated for him in accordance with the indicated income.

In this case, only the amount of contributions unreasonably accrued by the Pension Fund of the Russian Federation is debited from the entrepreneur. But the 2018 tax amnesty for individual entrepreneurs does not apply to the obligatory amount of insurance premiums (for example, for 2016 it is 23,153.33 rubles), and it must be paid along with accrued penalties and fines.

Not all income will fall under the amnesty (writing off debts and taxes). If the taxpayer:

• received dividends or interest;
• earned money under an employment contract or under a civil service contract for the performance of work or provision of services;
• received material benefits according to the provisions of Article 212 of the Tax Code of the Russian Federation;
• received income in kind, for example, in the form of gifts from an organization or individual entrepreneur;
• won a prize in a lottery, competition or other similar event,

How to get a tax amnesty

The arrears will be recognized as hopeless and written off automatically. Therefore, it is enough to simply check the existence of debt on the appropriate date and patiently wait for it to be written off. If the write-off does not occur within several months, then in these cases you should write a statement to the tax authority, and transfer the decision of the Federal Tax Service of the Russian Federation to write off the debt to the bailiff service in order to terminate enforcement proceedings, if any.

If you have any questions, you can use the online service to make an appointment with a tax inspector at a time convenient for you. The registration procedure can be found on the Federal Tax Service website.

The Federal Tax Service of the Russian Federation will make the write-off itself, without the taxpayer applying or providing them with any certificates, based on its own data and the Pension Fund of Russia database.

Tax debts have been “forgiven” in our country before; this happened even before the introduction of the law “On Bankruptcy of Individuals” of October 1, 2015, for example, as part of enforcement proceedings, when there is simply nothing to take from an individual entrepreneur. But this was temporary, since an improvement in the debtor’s financial condition could lead to the resumption of work and the bailiff could seize the property. The “tax amnesty” normative act that has entered into force permanently writes off arrears and debts on taxes and contributions.

The authors of the law tried to lay down a mechanism for the immediate implementation of debt write-off. Decisions will be made by the Federal Tax Service of the Russian Federation without the presence of the taxpayer, and the form itself is arbitrary. That is, the tax officer will not need to wait for by-laws with standard decision forms, which eliminates unnecessary bureaucracy.

Tax amnesty for individuals

• debts (arrears) and penalties for transport tax (taxpayer is the person in whose name the vehicle is registered, recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation);
• debts (arrears) and penalties for property taxes (taxpayers are individuals who have the right of ownership of property recognized as an object of taxation in accordance with Article 401 of the Tax Code of the Russian Federation);
• debts (arrears) and penalties for land tax (taxpayer - organizations and individuals owning land plots recognized as an object of taxation in accordance with Article 389 of the Tax Code of the Russian Federation, on the right of permanent (perpetual) use or on the right of lifelong inheritable possession).

The tax amnesty law does not specify any clarification regarding the non-refundability of amounts paid or collected after December 29, 2017. Therefore, transport, land or property tax debts that were paid after this date and incurred before January 1, 2015 can also be attempted to be returned. To do this, you need to write applications and contact the tax authority.

The decision to write off the debts of individuals is also made by the tax authority, without the participation of the taxpayer - at the individual’s place of residence (location of real estate owned by the individual, vehicles) based on information about the amounts of arrears and debt for penalties and fines in the Federal Tax Service of the Russian Federation. It is important to understand that a tax amnesty is not a basis for the return of paid amounts to bona fide taxpayers.

The same package contains a new permanent land tax benefit. It will replace the current deduction of 10,000 rubles, to which disabled people of groups 1 and 2, Heroes of the Soviet Union and the Russian Federation, as well as a number of other groups of the population are entitled. According to the new changes, pensioners are added to them.

Instead of a ten-thousandth deduction, a tax exemption of 6 acres is introduced, which means that the tax base is reduced by the cadastral value of 600 square meters.

Owners of plots of any size will be able to take advantage of this deduction. For example, if its area is 12 acres, then the tax will be paid from 6, and if the area of ​​the plot is 6 acres, then the amount of land tax will be zero.

The benefit is applicable only to one plot of a particular person, but if the taxpayer has several plots, then you can choose for which of them to pay less tax. By default, the deduction will be applied to the site with the maximum calculated tax amount.

What types of tax amnesties have already been announced?

The second amnesty was announced in 2007 and lasted one year, while only individual entrepreneurs and individuals took part, and only income that was received before 2006 could be repaid.

The third amnesty lasted from July to December 2015, and some taxpayers were able to file returns, revealing assets (property and cash) that had previously been kept secret.

An important difference between the current amnesty and previous ones is that there was no complete cancellation of tax debts during the amnesty of previous years.

Previously, the taxpayer was only obliged to pay tax to the budget and (or) submit a declaration, while avoiding penalties. The current tax amnesty provides for complete relief from certain taxpayer debts - both taxes and insurance premiums.

Materials , March 2018

Unpaid insurance premiums of individual entrepreneurs are subject to write-off only in one case (Clause 1, Article 11 of Law No. 436-FZ):

• if the entrepreneur did not submit the necessary reports to the Federal Tax Service, which is why the Pension Fund, having not received information about income for the reporting period, accrued contributions to him in the maximum amount on the basis of clause 11 of Art. 14 of the previously valid law of July 24, 2009 No. 212-FZ.

Such maximum “pension” contributions are calculated from eight times the minimum wage in effect at the beginning of the year for which insurance contributions are paid:

• Maximum contribution to the Pension Fund = 8 x minimum wage at the beginning of the reporting year x tariff 26% x 12 months

For example, in 2015, the entrepreneur did not actually conduct business and did not report to the Federal Tax Service, continuing to remain in the status of an individual entrepreneur. Having not received information about the entrepreneur’s income, the Pension Fund calculated him the maximum fixed “pension” contribution for 2015 from the minimum wage in force from January 1, 2015 - 5965 rubles:

8 x 5965 rub. x 26% x 12 months = RUB 148,886.40

It is this amount, if it has not yet been paid by the entrepreneur, that will be “forgiven” by the tax authorities, and he will not have to remit it, as well as the penalties and fines associated with it.

Under the same conditions, the amnesty on insurance premiums is valid for lawyers, notaries and other private practitioners, as well as for those who, at the time of the decision to write off the debt, had already closed their individual entrepreneurs or ceased their private practice.

The amnesty does not apply to arrears, fines and penalties for insurance premiums paid, collected, or written off before December 29, 2017.

Results

A tax amnesty for individual entrepreneurs in 2018 awaits those who have tax arrears as of 01/01/2015, or insurance premiums as of 01/01/2017, registered with the Federal Tax Service or the Pension Fund of the Russian Federation.

Debts for almost all types of taxes are subject to “forgiveness” (with a few exceptions), and the debt for insurance contributions to an entrepreneur will be written off only if it was accrued by the Pension Fund in the maximum amount.

Along with the arrears, the associated penalties and fines are subject to write-off.

The Federal Tax Service is responsible for writing off debts within the framework of the tax amnesty, and the entrepreneur does not need to contact the tax authorities - the decision is made from the information they have without the participation of the taxpayer.

Content

The amount of arrears in paying taxes and fees to the budget exceeds 40 billion rubles – these figures were cited by Russian President Vladimir Putin at a press conference held in mid-December 2017. For this reason, a tax amnesty is planned for 2018. State Duma deputies urgently - in just two weeks - reviewed and made changes to the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), due to which part of the debts incurred by individuals, including individual entrepreneurs, is subject to write-off.

Tax amnesty law for individual entrepreneurs

The concept of “tax amnesty” is not mentioned in legislative acts. In practice, the term refers to exemption from obligations to pay taxes and removal of liability resulting from non-payment of these contributions. In the modern history of Russia, amnesties have been carried out three times, and these events cannot be called large-scale, since during the campaign it was necessary either to pay off debts in full without paying fines, or to provide a tax return:

The difficult economic situation, the introduction of sanctions against Russian companies, and the depreciation of the national currency provoked an increase in the debt of business owners to the budget. All these factors became the reason for a new tax amnesty, which made it possible to write off arrears in payments for individuals.

The 2018 tax amnesty for individual entrepreneurs implies the complete write-off of some debts of individuals. The basis for this is Federal Law No. 436-FZ, signed on December 28, 2017, “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts” (hereinafter referred to as Law No. 436-FZ). The main provisions of the adopted document entered into force the next day, but for some provisions another, later date was set.

The main advantage of the adopted law is that all bad debts will be written off completely without the need to repay them later. In addition, penalties and fines incurred due to non-payment of contributions will be forgiven. If taxes were already collected from the individual entrepreneur before the law came into force, no refund will be issued.

Debt write-off amount

The 2018 tax amnesty for individual entrepreneurs has one important feature - the law does not limit the minimum or maximum amount of taxes. All resulting arrears are subject to write-off. For example, an individual entrepreneur incurred a debt of 240 thousand rubles. The accrued fines and penalties amounted to 23 thousand. As a result, the debt to the budget amounted to 263 thousand rubles. This entire amount is eligible for amnesty.

For what period of time was amnesty declared for individual entrepreneurs?

According to the officially adopted amendments to the Tax Code of the Russian Federation, certain time frames are established that determine the period for which the existing debt will be forgiven. The amnesty applies to:

• Debts on tax contributions that arose for individual entrepreneurs, regardless of the applicable tax regime as of January 1, 2015.
• Unpaid insurance contributions to the Pension Fund of Russia (hereinafter referred to as the Pension Fund of Russia), fines and penalties on them, accrued before January 1, 2017.

Who is eligible for tax amnesty in 2018?

Law No. 436-FZ defines the circle of debtors who will be affected by the amnesty. It does not apply to legal entities; it applies only to the following groups of citizens:

• Individuals who have incurred a debt to pay property taxes. This includes land and transport taxes, as well as property taxes for individuals. All amounts that arose by 01/01/2015 are taken into account, including penalties incurred due to non-payment of contributions. Citizens can find out about arrears through the website of the Federal Tax Service (hereinafter referred to as Tax, Tax Inspectorate, Federal Tax Service Inspectorate, Federal Tax Service), having any access option:
  1. qualified electronic signature;
  2. account on the State Services portal;
  3. registration card to enter your personal account.
• Individual entrepreneurs and individuals who were former individual entrepreneurs, but have retired from business. All debt incurred before 01/01/2015 as a result of non-payment of tax contributions is written off from them, with the exception of some of them. The amnesty “forgives” the accrued amounts of penalties and debts on fines to individual entrepreneurs.
• Individual entrepreneurs, former individual entrepreneurs, lawyers, notaries and other private practicing individuals. For them, the amount of accumulated debt on insurance premiums, plus penalties and fines for non-payment, is subject to write-off. For the calculation, the period up to 01/01/2017 is used, provided that the amount of insurance premiums was calculated eight times.

What debts will be written off for individual entrepreneurs in 2018

The tax amnesty for individual entrepreneurs announced for 2018 implies the write-off of bad debts. Arrears arise due to failure to fulfill obligations to pay mandatory taxes and contributions. It is formed due to the impossibility of collecting it for various objective reasons:

• the debtor does not have the financial and/or material (through the sale of property) capabilities to repay the arrears;
• declaring the debtor bankrupt;
• the bailiff issuing a resolution to terminate enforcement proceedings;
• exclusion of an individual from the Unified State Register of Individual Entrepreneurs (USRIP);
• the statute of limitations has passed;
• liquidation of the organization;
• the debtor lost his freedom or his death occurred, etc.

The amnesty carried out in 2018 has both its undeniable advantages and disadvantages. From the point of view of entrepreneurs, it is a painless way to write off the resulting financial burden. The administrative apparatus also supports such steps - paperwork is reduced, funds allocated for debt collection are saved, and there is a chance to establish cooperation with individual entrepreneurs in a new way.

The Law on Tax Amnesty for Individual Entrepreneurs 2018 will help resolve the issue of debt and avoid fines for former entrepreneurs who failed to manage their business, or who, having registered, never started developing their own business. If we talk about shortcomings, there is a risk of increasing debtors among law-abiding citizens who pay their obligations on time.

Taxes subject to write-off in all taxation systems

Individual entrepreneurs in Russia use one of five tax regimes. Depending on the system used, the number and types of taxes required to be paid differ:

According to Article 12 of Law No. 436-FZ, all resulting arrears on the above taxes are subject to complete write-off. Additionally, penalties and fines accrued for obligations not repaid on time will be forgiven. There are also no additional conditions regarding the amount of debt. Tax authorities are required to cancel all debts incurred by individual entrepreneurs before January 1, 2015.

Amnesty on insurance premiums for individual entrepreneurs

In addition to tax arrears, individual entrepreneurs could have incurred debts due to non-payment of insurance premiums, which are transferred to state extra-budgetary funds. The 2018 tax amnesty for individual entrepreneurs on insurance premiums provides for the possibility of canceling the accumulated debt and the resulting penalties and fines for the period before January 1, 2017.

In this case, the amnesty applies not only to individual entrepreneurs, but also to notaries, lawyers and other individuals engaged in private practice and required to make insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Mandatory Medical Insurance Fund. The campaign affects all individual entrepreneurs - those who continue to engage in business and those who have ceased their activities.

Upon careful study of the law, it becomes clear that not all debt on insurance premiums is offset. Debt cancellation will be made only to those individual entrepreneurs for whom compulsory insurance premiums were accrued in the maximum amount in accordance with Law No. 212-FZ, signed on July 24, 2009 and no longer in force on January 1, 2017. This explains the period established by the amnesty.

Article 14 of Law No. 212-FZ states that the maximum amount of insurance premiums payable is accrued to all individual entrepreneurs who have not submitted information to the Tax Service about their income. The basis is the minimum wage (hereinafter referred to as the minimum wage). It is calculated using the formula:

8 x minimum wage x 26% x K, where:

• 26% – the rate of insurance premiums;
• K – the number of months and/or days of the year during which business activities were carried out;
• Minimum wage value:
  1. 2014 – RUB 5,554;
  2. 2015 – RUB 5,965;
  3. 2016 – 6,204 rub.

Using the calculation method, you can determine the amount due for payment of insurance premiums. So, for example, for the whole year 2016 it is equal to 154,851.84 rubles. (8 x 6204 x 0.26 x 12 = 154851.84). In addition to this, it is worth taking into account the accrued penalties and fines. The total amount, without any restrictions on the maximum amount, will be written off from the entrepreneur’s debt. If, before 2017, an individual entrepreneur paid all due contributions on time and submitted reports on them on time, but missed single payments, he does not have the right to apply for debt cancellation.

Payments to the budget that are not subject to amnesty

According to the 2018 tax amnesty for individual entrepreneurs, not all debts can be written off. Law No. 436-FZ clearly defines them:

• Excise taxes. Every month, entrepreneurs who carry out transactions with excisable goods (alcohol, tobacco, etc.) are required to contribute a certain amount of tax to the federal budget, which is stipulated by law. Excise tax is an indirect tax that is initially paid by the entrepreneur and subsequently included in the cost of the product. The contribution amount is determined in different ways: at fixed rates, interest rates or a combined method. The choice depends on the units of measurement of the product (kilograms, liters, etc.) and is determined by law. The advance payment for excise taxes is transferred no later than the 15th, and the final payment – ​​before the 25th.
• Mineral extraction tax (with the exception of common minerals, such as crushed stone, sand, etc.). Rates are calculated in two ways: as a percentage of the tax base, defined as the cost of the extracted mineral, or in rubles per ton. It is paid monthly to the budget at the location of the site where minerals are mined, no later than the 25th day of the month following the reporting month. If the subsoil is located outside the Russian Federation, contributions are made at the place of residence of the individual entrepreneur.
• VAT when transporting goods across the Russian border. Federal tax paid by individual entrepreneurs to customs authorities in the generally established manner. Even if an entrepreneur is not a tax payer and works on a simplified or imputed basis, according to the Tax Code of the Russian Federation he is obliged to pay import VAT.
• Insurance premiums for employees.
• Insurance premiums for yourself, which are paid in fixed amounts. These include contributions to the Pension Fund and compulsory health insurance. Their size is determined annually, and payment occurs before December 31.

Procedure and rules for writing off bad debts of individual entrepreneurs

Debts incurred by former and current entrepreneurs in 2018 will be canceled by the Federal Tax Service, located at the individual’s place of residence. The amount of debt will be determined according to the information available to government agencies. The law does not provide for the exact form of the document regarding the amnesty of arrears. The decision to liquidate the debt can be drawn up in any form, in which it is worth indicating the full last name, first name and patronymic of the individual entrepreneur, his individual taxpayer number and the amount to be written off.

Articles 11 and 12 of Law No. 436-FZ stipulate that the decision on amnesty is made by the Federal Tax Service without the personal participation of the entrepreneur, i.e., compliance with the law occurs automatically without sending a notification. The period during which the delay is canceled is also not fixed. According to experts, such uncertainty may cause the process to be delayed. To obtain accurate information about your own debt and write it off, an individual entrepreneur can personally contact the Federal Tax Service at his place of residence.

How to find out whether debts have been written off under tax amnesty

The task set by the president to de-bureaucratize the 2018 amnesty process assumes that the tax authorities themselves will do all the work without involving debtors in the process. The law does not prohibit an entrepreneur from independently contacting the Federal Tax Service with a request to clarify the procedure for making a decision to write off arrears and in what time frame the procedure will be carried out.

If an individual entrepreneur falling under the tax amnesty has submitted a corresponding application to the tax office, inspection specialists are required to consider the application no later than 30 days from the date of filing the paper. Such standards are established by Federal Law No. 59-FZ of May 2, 2006. After this, the debtor will be notified of the decision made regarding him, indicating the timing of debt write-off in 2018.

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