Do not pay taxes - the dream, perhaps, of every citizen. And what can we say about individual entrepreneurs, for whom taxes are a real burden, significantly reducing their, sometimes so meager, profit. Let's figure it out, is not paying taxes on individual entrepreneurs a reality or a criminally punishable act?

More "soft" penalties for violations in this area are provided for in Tax Code. Art. 122 of the Code establishes liability for non-payment (or partial payment) of tax due to the deliberate underestimation of the tax base by the taxpayer or incorrect calculation of tax. Penalty for this act: a fine of 20% of unpaid taxes.

What happens if you don't pay taxes? Liability for non-payment of taxes

1. With foam. Citizens who are late in paying taxes will have to cover the penalty when paying. This measure has already been discussed. The amount of additional costs directly depends on how much the calculation was delayed.
2. With fines set. The most common measure of responsibility, which is only found in Russia. The penalty for non-payment of taxes, according to the established rules, is set on an individual basis, but with some restrictions. Citizens pay 100-300 thousand rubles or lose their earnings for 12-24 months. It all depends on the decision of the court.
3. With forced labor. Liability for non-payment of taxes in Russia by individuals is expressed (sometimes) in the form of forced labor. Its maximum duration is no more than a year.
4. With imprisonment. The ultimate measure of responsibility that only a taxpayer can bear. Imprisonment is proposed for 1 year. Possible arrest for 6 months maximum.

But there is another scenario. What are the dangers of tax evasion? According to the established rules, if this act is committed by prior agreement or in large (especially large) amounts, the punishment is more severe. It is somewhat reminiscent of the responsibility of individuals for a similar act.

Non-payment of corporate taxes

Non-payment of corporate taxes

As practice shows, the option when an individual entrepreneur does not pay taxes for three or more years is the most common type of offense. When starting their own business, each founder is faced with the issue of paying taxes. At the same time, an economic entity has the right to choose the taxation system, which determines the amount, timing and procedure for payments.

Neither tax nor criminal liability for non-payment of taxes serves as a basis for getting rid of payment obligations. Persons who participate in business management or influence decisions made by the director or chief accountant are held liable. It is possible to hold accountable employees who deal with accounting and tax documents.

1734: I don't pay for SP what will happen to me for this

A Russian company has entered into an agreement with a foreign company for the provision of recruitment services abroad. A foreign company does not have a presence in the Russian Federation and is not registered in tax authorities. How to determine the place of sale of these services for VAT purposes?

Good afternoon. Here's the question. There are martial arts trainings. Initially, the team was created from acquaintances, they trained themselves (there is the eldest and most experienced, he trains everyone) and they themselves performed. They chipped in to rent a gym and equipment for training. Now the rent has increased, they began to invite the guys to train with us (by means of advertising in groups, etc.), of course, on the same conditions as we do, we chip off on rent and on equipment! Initially, the charter was written, the meeting was collected.

Exemption from IP tax for 2 years

Tax holidays have been introduced in Russia for 6 years: from 2015 to 2020 inclusive. Intended: - for individual entrepreneurs - on the simplified tax system or a patent - for the first 2 years from the date of registration The single tax rate for the simplified tax system is 0%, the tax rate for a patent is 0%, but only under certain conditions. Do you meet the criteria? 1. On the territory of the SUBJECT of the Russian Federation, where the IP is registered, THE LAW on tax holidays MUST BE ADOPTED. The right to introduce this law has existed since 01/01/2015, and in most regions the relevant laws have already been adopted, but there are exceptions. For example, in Tatarstan and the Republic of Karelia there is no law on tax holidays. Full list of all regional laws is given in the appendix to this article. 2.

Also, an entrepreneur who is exempt from taxes must continue to pay mandatory insurance premiums for pension insurance, both personally for himself and for all employees without exception.
Who will be granted tax benefits According to the new law, the tax amnesty for individual entrepreneurs applies only to those representatives of small businesses who have chosen individual entrepreneurship.
They must also meet a number of requirements:

Opened an individual entrepreneur, but did not work, is it necessary to pay taxes

In other words, if the activity is not openly conducted, or there is an intention to suspend it for a while, one must be prepared for the fact that property tax will begin to be levied on real estate. That is, the reverse situation will arise when the official stop commercial work entails an increase in the tax burden.

If citizens are not individual entrepreneurs, this does not cancel the obligation of a citizen to pay transport tax in a timely manner and in full. On the contrary, entrepreneurs who use cars in business also have some resources to reduce the amount of payment. They can attribute all maintenance and repair costs to expenses and thereby reduce the tax base, even fees for Platon.

What happens if you don't pay taxes

• If you decide not to pay in large amounts, which is 1,800,000 rubles (like an apartment in some cities) with a tax debt of more than 10% in this amount, you will be punished in accordance with the Criminal Code.

• Huge troubles threaten you with especially large sums of 9 million rubles, or 3 million with a share of tax debt of more than a fifth.

• From the tax to get their money, that is, to compensate for the damage to the budget system.

• In administrative and criminal - to punish non-compliance with existing rules in the field of public relations and prevent further offenses. Simply: so that it would be disrespectful from now on.

Individual entrepreneur has not paid fixed contributions for more than 10 years

And what about the FIU, has it really not been trying to collect debts for so many years? As a reader of our forum said, every year enforcement proceedings were opened in his name, which bailiffs closed from year to year without collecting a penny. Wore-IP was quite happy with this situation, but the amount of debt for 2014 was an unpleasant surprise for him.

What to do? Just come to the tax office, apply for the termination of activities as an individual entrepreneur and wait until the bailiffs stop again enforcement proceedings. Something tells me that the pr-in 140,000, and not as quickly stopped as Spanish. pr-va for amounts up to 30,000, which were all these years. Help!
— Dmitry812

Exemption of individual entrepreneurs from taxes

In this regard, the question of how and in what cases an individual entrepreneur is exempted from paying taxes is very relevant. In our article, we will try to consider in detail all possible scenarios of how to get exemption from the tax burden on business and stay within the legal framework.

In accordance with article 346.20 of the Tax Code of the Russian Federation, the duration of tax holidays is 2 tax period(2 years) from the moment the IP was opened. In case of obtaining the status of an individual entrepreneur in 2020, tax holidays will affect 2020-2020. Therefore, during this time the tax is not paid.

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For small businesses, three special regimes are offered - UTII, patent and USN.

When working on a patent or imputation, the tax is calculated according to the formula and does not depend on the actual performance indicators. No matter how much revenue you receive, the amount of tax will be constant and known in advance.

The simplified tax system is of two types - with the object "income" and "income minus expenses". The first type is more beneficial for those who have a small share of expenses or have difficulties with documenting them.

Depending on the range of activities, these tax regimes can be combined. For example, an entrepreneur can trade under a patent and provide services under the simplified tax system.

Method 2 - Take advantage of the reduced rate

In a number of regions, preferential rates for the simplified tax system are provided for small businesses. Moreover, those who have registered an individual entrepreneur for the first time have the right to take advantage of tax holidays during the first two years of work. During holidays, the rate is 0% and no tax is paid at all. Benefits are established by regional law.

Method 3 - Document all expenses with supporting documents

On the simplified tax system with the object "income minus expenses" the tax base reduced by the amount paid. An important condition: a supporting document must be issued for the expense. So, the cost of purchasing goods is confirmed by an invoice, and for purchased services - by an act. If the documents are not issued, the tax office will not accept the costs for tax calculation. Which, of course, will lead to an increase in the amount of tax.

Method 4 - Forget VAT

Entrepreneurs working in special tax regimes, are often faced with the fact that customers ask for invoices with the amount of VAT allocated in them. However, the application of the special regime exempts from paying this tax.

If you meet the client halfway and submit documents indicating VAT in them, this tax will have to be paid to the budget in addition to your regular tax payments. Taking into account the fact that the VAT rate is 18%, and there can be no deduction from this tax under the special regime, an impressive amount can be paid. Therefore, it is much more profitable to offer the client a discount, but not to allocate VAT in the documents.

Method 5 - Reduce tax on fixed contributions

Payment of fixed contributions is inevitable for individual entrepreneurs. But at application of the simplified tax system or UTII, entrepreneurs have the opportunity to reduce the tax by deducting the paid contribution from it. Moreover, you can deduct both the mandatory and the additional part of the contribution. On the simplified tax system 6% and on UTII, contributions are deducted directly from the amount of tax, on the simplified tax system 15% they are included in expenses.

The main condition for the deduction of contributions is the fact of their payment. At the same time, IP contributions can be paid until December 31. If you postpone payment until the end of the year, you will have to pay taxes at an increased rate during the year. Therefore, quarterly payment of contributions in equal installments is recommended. This payment mechanism allows you to evenly reduce taxes throughout the year.

Method 6 - Employees will help you save

Organizations and entrepreneurs that attract employees are forced to pay insurance premiums from the wages paid. In addition, employees have to pay sick leave. But there is no evil without good! Paid contributions and sick leave can be deducted when calculating taxes.

Method 7 - Choose the best contract

Often, the tax consequences depend on the form of the contract with the client. Suppose the business is that you take the goods for sale. In this case, it is better to conclude an intermediary agreement (agency or commission). Then only the amount that you earn on the transaction will be included in the income.

An alternative in such a transaction may be a contract of sale. But having concluded it, the income will have to include the entire amount received from the final buyer.

Method 8 - Take Advantage of Losses

On the simplified tax system of 15%, the tax can be reduced by the amount of losses incurred in previous periods. This mechanism is called loss carry forward. If any of the previous years was unsuccessful and led to a loss, this loss is reflected in the tax return. In the following year, you will be able to deduct this loss when calculating tax. It is reflected in a separate line in the KUDIR and the declaration.

Method 9 - Pay taxes without errors

It is easier to make a mistake in calculating a tax or in drawing up a payment than you might think. Such an oversight can have serious financial consequences. After all, having discovered it, the tax inspectorate will require payment of arrears, penalties and fines.

Method 10 - Control the timing

It is extremely important not to violate the deadlines when paying taxes and filing reports. A delay of at least a day can "fly a pretty penny" - the requirement to pay fines and penalties will not be long in coming.

You will receive legislative news, advice on how to reduce
taxes and cases of entrepreneurs

To avoid conflicts with regulatory authorities, an entrepreneur must submit reports and pay taxes on time.

In the article we will talk about violations related to the payment of taxes and tax reporting and the responsibility that comes with it.

Violation of deadlines for the submission of tax returns

For each month of delay, a fine of 5% of the unpaid tax amount is threatened, but not more than 30% and not less than 1000 rubles. If the tax is paid, but the declaration is not submitted on time, then the fine will be only 1000 rubles.

The blocking of the account is removed the next day after the submission of the declaration.

Failure to fulfill the duties of a tax agent

Penalty 20% unlisted tax.

In some cases, an individual entrepreneur must pay tax not for himself, but for another person. For example, an entrepreneur with employees must pay personal income tax on their salary, and an individual entrepreneur renting state property must pay VAT on rent.

For non-compliance with obligations, a fine of 20% of unremitted tax is provided.

And for providing false information, a tax agent can be fined 500 rubles for each document with distorted information.

The individual entrepreneur has ceased his commercial activity and is no longer working. What taxes should be paid in this case and how much. Is it possible to completely avoid payments to the budget? This article will tell about it.

Often a situation arises when a person who has registered as an individual entrepreneur stops his commercial activity. Sometimes it happens temporarily. That is, a person plans to start running his business again after a few months or years. In this case, the question of what taxes need to be paid by individual entrepreneurs, how much to transfer and whether it is necessary to pay anything at all, if no commercial activity is carried out today, is logical.

If you have registered as an individual entrepreneur, you must submit to the IFTS at the place of registration tax returns even if you are not currently active. Not all payments to the budget depend on the fact of entrepreneurship. Some of them have to pay, even without doing anything. The list of such taxes varies depending on different systems taxation on which the IP is located.

Also important point the reason for the suspension of commercial activities is the reason and how long the entrepreneur plans not to work. In some situations, payments can be avoided, in others not. It is worth considering in detail each type of payment to the budget, analyzing the need to transfer it to inactive individual entrepreneurs.

Payments in the Pension Fund of the Russian Federation

Regardless of the taxation system on which the individual entrepreneur is located, he must pay fixed payments in Pension Fund. These are the so-called payments of entrepreneurs “for themselves”. How much to transfer is stipulated by law. They are indexed annually and paid by each individual entrepreneur. The obligation to make this payment arises immediately upon state registration IP and terminates only after its liquidation.

The amount of payments is the same for each individual entrepreneur, regardless of the type of activity carried out and what taxes he paid.

In 2016, the amount of contributions required for transfer by individual entrepreneurs to the budget of the Pension Fund of the Russian Federation is 19356.48 rubles. This amount is calculated at the rate of 26% of the minimum wage for each calendar month of the current year. The entire amount must be transferred to the pension fund by December 31, 2016. How much at the moment is the minimum wage can be found on the website of the IFTS.

It is extremely problematic to get the opportunity not to make payments to the Pension Fund of the Russian Federation even for a while, but still there are options when an individual entrepreneur is temporarily exempted from the need to pay contributions. All of them apply exclusively when he is not conducting business.

These situations include:

• Call service. In order to confirm your right to exemption from payments, you must bring to the pension inspector a military ID with service marks, a certificate from the military commissariat, work book, tax returns that confirm the fact of the absence of commercial activity.
• Caring for a child up to 1.5 years. Such care can be carried out by both the mother and the father of the baby. If there are several children, then the vacation time increases until each of them reaches the age of 1.5 years. In order to confirm their right to such a deferment, the pension inspector is provided with birth certificates for children, certificates from the housing department on family composition, certificates from the Social Insurance Fund or social authorities. protection, tax returns that confirm the fact of the absence of commercial activity.
• Caring for a disabled person of the 1st group, a disabled child or a person who has reached the age of 80 years. In order to confirm your right to stop transferring pension payments, you must provide certificates of disability, birth certificates of the persons being cared for, certificates from the housing department on family composition and tax returns that confirm the fact that there is no commercial activity.
• There is also the option not to pay. fixed contributions from entrepreneurs who are the spouses of military personnel sent to serve in areas where it is impossible to find a job.
• Another category exempted from mandatory payments to the PF for up to five years are spouses of diplomatic employees living abroad.

Contributions for health insurance

All individual entrepreneurs, regardless of the presence of activities, are required to pay contributions to the MHIF. These contributions, as well as payments to the PF, are indexed annually and are required to be paid. Their size is 5.1% of the minimum wage per month. They must be listed before the end of the year. You can pay in parts, or you can pay at a time on any date of the current year.

In 2016, the amount of payments to the MHIF that entrepreneurs will have to pay is 3,796.85 rubles.

Similar to PF contributions, payments to the MHIF may be waived in the rare cases listed above.

Payments on OSNO

If an individual entrepreneur is on the OSNO, he must pay taxes such as VAT, personal income tax. But in the case of a lack of activity, they are not paid

need. This follows logically from the meaning of taxes. After all, VAT is paid when selling goods or services. And if the entrepreneur does not conduct any activity, then he does not sell goods and services, respectively, he does not charge VAT to buyers and, therefore, does not transfer VAT to the budget.

Personal income tax must also be paid, if any. In the absence of any activity, the entrepreneur has neither income nor loss, which means that he does not pay tax.

To confirm your right not to pay the above taxes, you should submit a single simplified declaration to the tax office. It is submitted once a year for all taxes on the OSNO. If earlier it was necessary to submit separate declarations for each tax, even if they were zero, now entrepreneurs who do not conduct business have the right to submit one simple declaration once a year for all taxes.

USNO payments

When registering, an individual entrepreneur has the right to write an application for the transition to a simplified taxation system, in which case he is exempted from payment of personal income tax, VAT, property tax and pays only a single tax under the USNO. The amount of tax differs depending on which tax base the entrepreneur chooses, income or income reduced by the amount of expenses.

If, after some time, the IP stops doing business, but does not plan to liquidate the IP, he should file null declarations according to USNO. Such reports can be submitted to the inspectorate using electronic services or send by mail. The frequency of their presentation is once a year. You don't have to pay tax on the USNO.

Payments on UTII

If, during its registration, an individual entrepreneur indicated the type of activity that is subject to UTII in a given region, then it is automatically transferred to the payment of this tax. UTII is local tax. Each region adopts its own law, which approves the types of activities in which it is applied. Its peculiarity is that the place of business is taken into account, and not the place of registration of the entrepreneur. At the same time, such a transfer exempts individual entrepreneurs from paying personal income tax.

In the absence of IP activity, it is necessary to submit quarterly zero declarations for UTII. In the column indicating the units of the physical indicator for which UTII is calculated, 0 should be indicated. The tax itself does not need to be paid.

property taxes

If an entrepreneur owns real estate, land or vehicles, he is obliged to pay property tax, land tax and transport tax. Moreover, this obligation arises for him from the moment of acquiring the property and does not stop in the absence of entrepreneurial activity.

• Physical property tax persons calculates annually the IFTS and sends receipts with the amount payable to the address of the taxpayer. When conducting commercial activities, individual entrepreneurs on the USNO and UTII are exempt from paying this tax in relation to objects used for business. If the activity is not carried out, the tax will again be calculated and must be paid. It must be paid before April of the year following the reporting year. The only living space of an entrepreneur is exempt from tax, if it does not exceed the size established by law. There are also a number of preferential categories of citizens who do not have to pay tax.
• Transport tax. Also calculated tax office and its amount is sent by receipt to the postal address.

It is paid regardless of the taxation system and the absence or presence of activities as an individual entrepreneur. The obligation to pay arises upon purchase. vehicle and ends only when it is sold.

Value transport tax depends on the engine power of the vehicle. If the vehicle was purchased to run a business that is on hold for an extended period, selling it is a smart move.

• Land tax. It is calculated similarly to the previous ones and is also paid regardless of the activity. It is worth noting that if you rent out land or other property for rent, then this is also entrepreneurial activity. In this case, talking about its suspension does not make sense.

Thus, it is clearly seen that completely avoid paying taxes individual entrepreneur unlikely to succeed even in the absence of activity as such. If you plan to no longer do business at all, it is worth considering the possibility of liquidating the IP. In this case, you will avoid the need to pay fixed payments to the pension fund and the mandatory health insurance fund.

Tax holidays have been introduced in Russia for 6 years: from 2015 to 2020 inclusive.

Intended:

- for individual entrepreneurs

- on USN or patent

- for the first 2 years from the date of registration

The single tax rate under the simplified tax system is 0%,

Patent tax rate - 0%

but only under certain conditions.

Do you meet the criteria ?

1. On the territory of the Subject of the Russian Federation, where IP is registered , THE LAW ON TAX HOLIDAYS SHOULD BE PASSED.

The right to introduce this law has existed since 01/01/2015, and in most regions the relevant laws have already been adopted, but there are exceptions. For example, in Tatarstan and the Republic of Karelia there is no law on tax holidays.

A complete list of all regional laws is given in the appendix to this article.

2. An individual entrepreneur must be registered for the FIRST TIME after the entry into force of the law:

For example, in Moscow – March 2015

In the Moscow region - April 2015

In St. Petersburg - January 2016

In the Sverdlovsk region - March 2015

In the Rostov region - July 2015

Full list of dates in the appendix.

Registering for the first time means that earlier individual never registered as an individual entrepreneur, and then not deregistered. You can check by TIN on the portal FOR HONEST BUSINESS.

From the moment of registration, an individual entrepreneur must apply either the simplified tax system or a patent.

3. Type of activity: production, household services, social and scientific sphere.

Specific activities are established in regional laws (see Attachment).

Revenue sharefrom sales in relation to this type of activity should be not less than 70%.

4. Also, regional laws may establish LIMITS on the average number of employees and SIZE LIMIT INCOME.

For example, in Moscow there is a limit on the number of people up to 15 people, in the Republic of Buryatia - also 15 people, and income for the year should not exceed 6 million rubles.

Check the restrictions in the law of your region, details of all current regional laws can be found in the appendix to this article.

How to exercise your right to a 0% rate

If you meet the criteria, then:

- You can apply the 0% rate for 2 years.

- At the same time, entrepreneurs are not exempted from paying fixed payments to pension and medical funds, as well as insurance premiums for employees.

For those on USN:

submit a declaration for 2017 indicating a 0% rate, advances on single tax no need to pay.

Note:There is no requirement in the Tax Code that you need to notify the IFTS about the application of the 0% rate, but no one forbids you to insure yourself and inform the inspection about your intentions and submit a letter in any form about the application tax rate 0% in the current year.

For those on PATENT:

in the application for a patent there is a field for indicating the tax rate of 0% and a reference to the norm of the law of the constituent entity of the Russian Federation, which provides for this rate.

For those who had the right, but did not take advantage of the benefit, it's not too late!

must be submitted to the tax office :

1. Application for return overpaid tax.

2. Documents confirming the right application of the 0% rate: an extract from the USRIP, a copy of the text of the regional law, the calculation of the share of income by type of activity for which tax holidays are provided, information on the average payroll number of employees.

3. For those who are on the simplified tax system , you need to submit an updated declaration at a rate of 0%:

for 2015- in the form approved by letter No. GD-4-3/ dated 05/20/15;

for 2016- in the form approved by order No. ММВ-7-3/ 26.02.16

There is no declaration for a patent.

federal law

Tax holidays adopted by Federal Law 477-FZ of December 29, 2014

For USN:Tax Code, article 346.20 paragraph 4

For a patent:Tax Code, article 346.50, paragraph 3

Appendix: Regional legislation

Information on all regional laws regarding "tax holidays" as of 07/01/17 can be downloaded .

Pozdnyakova, Elena

accounting specialist

SC "Finver"

Editorial opinion may not reflect the views of the author.