Amnesty for taxes for legal entities. Features of tax amnesty

Unpaved insurance premiums IP are subject to write-off in only one case (clause 1 of article 11 of Law No. 436-ФЗ):

• if the entrepreneur did not pass the necessary statements in the IFST, because of which the FIU, without receiving information about the income reporting period, accrued fees in maximum size Based on paragraph 11 of Art. 14 Actual Act of July 24, 2009 No. 212-FZ.

Such maximum "pension" contributions are calculated from the eight-round size of the minimum welfare, which is valid at the beginning of the year, for which the insolutions are paid:

• Maximum contribution to the PFR \u003d 8 x Mrometa at the beginning of the reporting year X tariff 26% x 12 months

For example, in 2015, the entrepreneur actually did not led the activities and was not reported to the IFST, continuing to remain in the status of the IP. Without receiving information about the income of the entrepreneur, the FIU counted him the maximum fixed "pension" fee for 2015 from the minimum wage, operating from 01/01/2015 - 5965 rubles:

8 x 5965 rub. x 26% x 12 months \u003d 148 886.40 rub.

It is this amount that, if it is not paid by the entrepreneur so far, will be "farewell" by the tax authorities, and transfer it, as well as related penalties and fines, he does not have to.

On the same conditions, amnesty for insurance premiums is valid for lawyers, notaries and other private persons, as well as for those at the time of making a decision to write off the debt already closed IP or ceased to private practice.

The amnesty and penalties and penalties for insurance premiums are not applied to the paid, recovered, or written off until December 29, 2017.

RESULTS

The tax amnesty for IP in 2018 is waiting for those who have tax debts as of 01.01.2015, or insurance premiums as of 01.01.2017, who lists him in the IFTS or PFR.

For a forgiveness "is subject to debts almost for all types of taxes (in a small exception), and the debt of insurance premiums to the entrepreneur will write only if it was accrued to the Pension Fund in the maximum amount.

Together with unossimile write-off, the associated penalties and fines are subject to related.

The disclaiming of debts in the framework of tax amnesty is engaged in the FNS, and the entrepreneur is not required to refer to the tax authorities - the decision is made from their information without the participation of the taxpayer.

The amount of debt on the payment of taxes and fees to the budget exceeds 40 billion rubles - such figures led to the president of Russia Vladimir Putin on the press conference held in mid-December 2017. For this reason, for 2018, tax amnesty is scheduled. State Duma deputies B. urgent order - in just two weeks - considered and made changes to the Tax Code Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), due to which part of the debts formed from individuals, including individual entrepreneurs, are subject to write-off.

Amnesty law for taxes for IP

In legal acts, the concept of "tax amnesty" is not mentioned. In practice, under the term, they understand the exemption from the obligations to pay taxes and withdrawing responsibility that occurred due to the non-payment of these contributions. IN modern history Russia amnesty was carried out three times, and it is impossible to name these events, because when holding a campaign it was necessary to either repay the debts completely without paying fines, or to provide tax Declaration:

Non-easy economic situation, imposing sanctions against russian companies, Round fall national currency We provoked the growth of debt owners of their own business before the budget. All these factors caused a new tax amnesty, which made it possible to write off the delay in individuals for payments.

Tax Amnesty 2018 for IP implies the write-off of some of the debts of individuals completely. The basis for this is the Federal Law No. 436-FZ Federal Law No. 436-FZ "On Amendments to Parts for the First and Second Tax Code of the Russian Federation and individual legislative acts"(Hereinafter referred to as Law No. 436-FZ). Basic provisions accepted document Entered B. legal force The next day, but for some provisions another, later period was installed.

The main advantage of the adopted law is that all hopeless debt will be written off completely without the need for its repayment later. In addition, the penalties and fines that were formed due to non-payment of contributions will be forgiven. If taxes have already been charged from an individual entrepreneur before the entry into force of the law, there will be no refund.

The amount of debt write-off

Amnesty for taxes for IP 2018 has one important feature - the law does not limit the minimum or maximum amount of taxes. All the arrears formed is subject to write-off. For example, an individual entrepreneur formed the debt of 240 thousand rubles. Accrued fines and penalties amounted to 23 thousand. According to the total debt to the budget amounted to 263 thousand rubles. The whole amount falls under the amnesty.

For what period of time an amnesty is declared for IP

According to officially accepted changes in the Tax Code of the Russian Federation, a certain temporary framework is established, which determine the deadline for which the existing debt will be forgiven. Amnesty extends to:

• The debts on tax contributions that emerged at the PI regardless of the tax regime applied on January 1, 2015.
• Unpaid insurance premiums in Pension Fund Russia (hereinafter - the FFR), fines and penalties on them, formed before January 1, 2017.

Who falls under the tax amnesty in 2018

The Law No. 436-FZ determines the circle of debtors who will affect the amnesty. It does not apply to legal entities, only in relation to the following groups of citizens:

• Individuals who have formed a debt to pay property taxes. This includes land and transport tax, as well as the tax on the property of individuals. All the amounts that occurred by 01.01.2015 are taken to account, including penalties formed due to non-payment of contributions. To learn about the arrears of citizens can through the site of the Federal tax Service (hereinafter - Tax, Tax Inspectorate, IFTS, UFNS), having any access option:
  1. qualified electronic signature;
  2. account on the Public Services portal;
  3. registration card to enter your personal account.
• Individual entrepreneurs and individuals who were in the past SP, but departed from business. They are written off all debt, formed before 01.01.2015 due to non-payment tax contributions With the exception of some of them. Amnesty "Forgive" IP accrued amounts of penalties and debts on fines.
• Individual entrepreneurs, former IP, lawyers, notaries and other private individuals. For them, the amount of the formed arrears of insurance premiums is subject to debt, plus penalties and fines for their non-payment. For the calculation, the period is used until 01.01.2017, provided that the amount of insurance premiums was estimated in an eight-rate.

What debt write in 2018 individual entrepreneurs

Amnesty for paying taxes for IP, announced for 2018, implies write-off lightweight debt. Inlaiming arises due to non-fulfillment of responsibilities for the payment of mandatory taxes and contributions. It is formed due to the impossibility of its recovery on different objective reasons:

• the debtor has no financial and / or material (through the realization of property) opportunities to repay arreed;
• recognition of the debtor bankrupt;
• deposition of the end of the end executive proceedings;
• exclusion of an individual from EGRIP (a single state register of individual entrepreneurs);
• time of limitation passed;
• liquidation of the organization;
• the debtor lost his freedom or his death came, etc.

Amnesty held in 2018 has both its indisputable pros and cons. From the point of view of entrepreneurs, it is a painless way of writing off the formed financial burden. The administrative apparatus also supports such steps - the "paper" work decreases, the funds sent to the recovery of debts, and the chance appears to establish cooperation with IP in a new way.

Act of Tax Amnesty for IP 2018 will help to resolve the issue with debt and avoid fines for former entrepreneurswho did not cope with the management of the business, or registering and did not start the development of their own business. If we talk about disadvantages, there is a risk of increasing debtors among law-abiding citizens who pay for their obligations on time.

Taxes to be debited on all tax systems

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

According to Article 12 of Law No. 436-ФЗ, all formed arrears of the above taxes are subject to complete write-off. Additionally, penalties accrued for outstanding in time will be forgiven. Nic additional conditions The amount of debt also does not exist. The tax authorities are obliged to cancel all the debts arising from the PI before January 1, 2015.

Amnesty for insurance premiums IP

In addition to tax arrears of individual entrepreneurs, debts on non-payment of insurance premiums that are listed in state extrabudgetary funds. Tax Amnesty 2018 for IP on insurance premiums provides for the possibility of canceling the resulting debt and has arisen in connection with these penalties and fines for the period up to January 1, 2017.

In this case, the amnesty applies not only to individual entrepreneurs, but still notaries, lawyers and other individuals engaged in private practice and obliged to make insurance premiums in the FIU, Fund social insurance and fund mandatory Medustration. The campaign affects all IP - which continue to engage in entrepreneurship and those who stopped activities.

With a careful study of the law it becomes clear that not all arrears in insurance premiums goes to the offset. Debt cancellation will be made only by those IP, for which contributions for mandatory insurance Awarded in the maximum amount according to the Law No. 212-FZ, signed on July 24, 2009 and lost its strength from 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 to payment is charged by all IPs that did not transfer information to the tax on income received. Based on minimum size wages (hereinafter - Next Mrot). It is calculated by the formula:

8 x Mrots x 26% x K, where:

• 26% - the magnitude of the insurance premium tariff;
• K - the number of months and / or days of the year, during which entrepreneurial activity was carried out;
• Mrot value:
  1. 2014 - 5 554 r.;
  2. 2015 - 5 965 r.;
  3. 2016 - 6 204 p.

The calculation method can be determined by the amount imposed on the payment of insurance premiums. So, for example, for the age of 2016, it is equal to 154 851.84 p. (8 x 6204 x 0.26 x 12 \u003d 154851.84). In addition, it is worth considering accrued penalties and fines. The total amount without any restrictions on the maximum value will be written off from the debt of the entrepreneur. If IP until 2017 paid all the treasures due and passed on them for reporting on time, but it missed the default payments, it is not right to cancel the cancellation of debt.

Payments to the budget that are not subject to amnesty

According to tax amnesties 2018 for IP, not all debts are subject to write-off. Law No. 436-FZ clearly defines them:

• Excise. Monthly entrepreneurs who carry out operations with excisable goods (alcohol, tobacco, etc.) are required to contribute federal budget A certain amount of tax, which is negotiated by law. EXCIZ is an indirect collection, which is initially paid by the entrepreneur, and subsequently included in the cost of products. The amount of contribution is determined different ways: at fixed rates, percentage tariffs or combined method. The choice depends on the units of measurement of products (kilograms, liters, etc.) and is determined by law. Advance payment On excise taxes is listed no later than the 15th, and the final one is up to 25.
• Mineral mining tax (with the exception of common, for example, crushed stone, sand, etc.). Rates are calculated in two ways: in percentage tax basedefined as the cost of mining 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. If the subsoil is outside the Russian Federation, contributions are made at the place of residence of the IP.
• VAT when transporting goods across the border of Russia. Federal tax, paid by the IP customs authorities in the general order. Even if the entrepreneur is not a payer of the tax and works on simplified or in charge, according to the Tax Code, it is obliged to make the payment of import VAT.
• Insurance contributions for hired workers.
• Insurance premiums for themselves, which are paid in fixed size. These include contributions to the FIU and compulsory medical insurance. Their size is determined annually, and the payment occurs until December 31.

The procedure and rules for writing off hopeless debts IP

Cancel debts in 2018, which were formed from the former and existing entrepreneurs, will be the IFST, located at the place of residence of the individual. The amount of debt will be determined according to the information that is available in state structures. The law does not provide for the exact form of a document concerning the amnesty of arrears. The decision to eliminate debt can be made in an arbitrary form in which it is worth indicating full surname, the name and patronymic of the IP, its individual taxpayer number and the amount for writing off.

Articles 11 and 12 of Law No. 436-FZ stipulate that the decision on amnesty is accepted by the UFNS without personal participation Entrepreneur, i.e., the implementation of the norms of the law is automatically without notice. It is not fixed and the period during which the pro is canceled. According to experts, such uncertainty may cause the process of tightening the process. For accurate information about own debt and its write-off, an individual entrepreneur can personally contact the IFTS at the place of residence.

How to find out whether the debts on tax amnesty

The task assigned to the President to Deburocratisize the amnesty process of 2018 suggests that the tax authorities themselves will fulfill all the work without attracting the instrument of the debt. The legislation is not rebiring the entrepreneur to independently contact the IFNS with a request to clarify the procedure for the decision to write off arrears and what time frames the procedure will be carried out.

If the IP, who falls under the tax amnesty, filed a tax appropriate statement, consider the appeal of the inspection specialists are obliged no later than 30 days from the date of paper. Such norms are established by Federal Law No. 59-FZ of 02.05.2006. After that, the zolarm will be notified of the decision taken with respect to his decision with an indication of debt write-off lastings in 2018.

Video

On the annual press conference on December 14, 2017, Putin reported on tax amnesty for individuals. In this regard, a federal law was promptly prepared and adopted, determining the conditions and procedure for writing off debts on taxes. What exactly are the debts of citizens write-off? Do the amnesty transport tax and real estate tax fall? What maximum amount of debt spikes? Amnectic whether the arrears of taxes are individual entrepreneurs? What will happen to failure for fixed insurance premiums IP? Do legal entities fall under amnesty? Where, when and with what documents to contact the cancellation cancellation? Is it necessary to write a statement or coming to the commission? This kind of questions arise from many debtors. Let's deal with.

What is "Tax Amnesty"

The concept of "tax amnesty" does not disclose regulations, but in the medium tax lawyers Under this term, the taxpayer's liberation is most often understood:

• • from actual obligations to pay (calculating and paying) taxes for one or another grounds;
  • responsibility for violations of certain obligations related to the payment (calculus and payment) of taxes.

The "tax amnesty" also calls a number of activities to provide taxpayers to pay the amounts of taxes on which the payment time established by tax legislation has expired. This is stated by Wikipedia. We present some examples of tax amnesties that took place in recent times.

It should be noted that the amnesties of past years provided for that taxpayers were obliged or paid to the budget taxes without penalties or to submit a declaration of taxes. In this case, there was no complete forgiveness of debt. Therefore, large-scale amnesty can be called them "with stretch". However, the nature of the new tax amnesty is other - it is envisaged for the full forgiveness of certain types of tax debt and insurance premiums.

Wide-scale amnesty announced by the president

At a press conference on December 14, 2017, V. Putin said: "Tax debt, which arose during the previous many years due to circumstances, which, even with a person, are sometimes not connected, due to the imperfection of our tax system - These debts concern 402 million people somewhere, and the total volume of this debt is 41 billion rubles. I think that you need to free people from these payments, and it is necessary to make it the most debuticorative way, without the appeal of a person in tax inspections. " The president also spoke out about the need to write off the debt from individual entrepreneurs.

After this statement was prepared and the Federal Law "On Amendments to Parts The First and Word of the Tax Code of the Russian Federation and the Special Legislative Acts of the Russian Federation" was adopted in a short time. The norms about debt forgiveness will take effect on January 1, 2018.

But for whom will the tax amnesty and what are the conditions for debt write-off? What are your references and who to collect? We will figure it out in detail.

What tax debts write to individuals and IP

Immediately, let's say that the tax amnesty touched upon individuals and individual entrepreneurs. However, for a clearer perception of material, we will explain the difference between these categories.

Tax Amnesty for Individuals

We list the main types of property taxes that are obliged to pay individuals independently:

Land and transport taxes, tax on individuals of individuals Citizens pay on the basis tax notifications. Also see "", "". Receiving notifications from the Federal Tax Service People, often see accrued taxes in them, as well as debt on them and accessed penalties.

All listed taxes of individuals fell under a new tax amnesty. Thanks to the commented, the amendments are completely charged with arrears for them, formed from "physicists" as of January 1, 2015. Also write off is subject to penalties accrued on this arreed (article 12 of the commented law).

Note that no special conditions To write off debts on transport, land and property tax is not provided, in particular:

• it does not matter whether the person is a pensioner or not;
• it does not matter the amount of revenues of the debtor and his family;
• it does not matter the reason why a person did not pay taxes on time.

There are also no restrictions on the minimum and maximum amount of taxes - the debt is subject to all arrears as of January 1, 2015. And penalties are annulled as of the date of adoption by the tax inspection (IFTS) of the decision to write off.

Suppose that physical person as of January 1, 2015 had arreed in transport tax - 9000 rubles. By the end of 2017, penalties were accrued for arrears - 3447 rubles. Total debt: 12 3447 rubles. All this amount will fall under the "Putin" tax amnesty.

Unreleased on transport, land and property tax as of January 1, 2015 and accrued penalties adopted by law are recognized as hopeless to recovery.

Tax Amnesty for Individual Entrepreneurs

IP can apply one of five tax systems and pay taxes within this system. We list the main taxes that pay businessmen.

Article 12 of the commented law provides for write-off tax debt individual entrepreneurs. It is provided that they are recognized as hopeless to recovery and are subject to write-off:

• arrears for all taxes as of January 1, 2015 (with the exception of tax on mining, excise taxes and taxes to pay connections with the movement of goods across the border of the Russian Federation);
• debt for foams on the specified arrears and debt on fines on the date of adoption of the tax inspectorate of the decision to write off debts.

The write-off of the designated debt concerns the IP, which has lost the status of a businessman.

Speech in relation to the IP is about the write-off of any amounts of tax debt. For example, the tax authorities will be obliged to write off debts for any amount, for example, according to USN, UNVD or patent tax. All penalties and fines are also canceled. No special requirements and conditions for the use of amnesty for taxes for IP are also not. That is, the very fact of the existence of tax debt as of January 1, 2015 itself is the basis for amnesty.

Where to "physicists" and IP contact for debt write-off

Debt of individuals on transport, land and property Taxes Will be accepted by the tax inspection. No applications and documents for this will not need. IFTS at the place of residence of an individual (location of real estate and transport) An example is the decision to write off debts on the basis of its data.

Decision on write-off: what is

The decision of the IFTS on debt write-off and penalties is compiled in arbitrary form and must contain:

• FULL NAME.;
• Information about the sum of arrears and debt on foam.

Same situation and IP. The tax authorities at the place of residence (or accounting) of the PI must independently write off tax debts. The commented law does not envisage that entrepreneurs should be sent to the IFTS statements with a request to write off debts.

The tax inspections did not consolidate the obligations to inform individuals and the IP on making decisions about amnesty. In this regard, a person may not know that he fell under the tax amnesty and his debts are "farewell." However, we assume it is appropriate to clarify in your IFTS, whether such a decision is made regarding you. If so, we recommend to get reconciliation with IFTS and get the corresponding act. If this decision is not yet accepted, then ask when the tax authorities do.

Note: If a person or IP fell good taxes and he has no debt, then the tax amnesty is not a reason to demand the return of taxes paid for "restoration of justice".

The tax amnesty was also distributed to some incomes of individuals

Tax Amnesty "is also announced in relation to the income received by physical from January 1, 2015 until January 1, 2017, upon receipt of which was not retained. NDFL Tax agent and information about which are represented tax Agent In IFTS, in the form of a 2-NDFL reference with a sign "2". Let's focus on this.

The tax agent is obliged to hold NDFL from the income of individuals. In the Help 2-NDFL, the tax agent must inform the IFNS, which income paid by the physician for the year and how much tax kept. At the same time, Help 2-NDFL there are two signs (sect. II of the order of filling in reference 2-NDFL):

Suppose that Stella's organization handed former employee A gift worth more than 4,000 rubles. A gift is income in kind, to keep NDFL from him immediately upon extradition will not work. In this case, the organization must keep NDFL from the nearest cash income paid to this person (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). But since a person no longer works, it is impossible to keep NDFL from income. Therefore, you need to report this in the inspection by sending a reference to the sign "2". Help 2-NDFL with a sign "2" also need to be issued by the physical (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation). The man, in turn, is obliged to independently pass the declaration and pay the tax. If this is not done, then the person becomes a debtor on the payment of personal income tax.

An exhaustive list of income not subject to nDFL Cover, given in Article 217 of the Tax Code of the Russian Federation. This, for example, the daily daily in the standards, maternity benefits, child care, some types of material assistance.

Provides for the so-called "tax amnesty" in 2018. It applies to individuals, incl. individual entrepreneurs. What tax debts can write off the tax inspection, we will tell in our consultation.

Tax Amnesty for IP in 2018

In relation to individual entrepreneurs, as well as persons who have lost the status of the individual entrepreneurs, are recognized as hopeless and subject to write-offs formed on 01.01.2015 debts on any taxes (with the exception of NPP, excise taxes and taxes payable due to the movement of goods across the border of the Russian Federation), as well as Penalty and fines according to arrears (clause 2 of Article 12 of the Federal Law of December 28, 2017 No. 436-ФЗ). It must be borne in mind that debt should be reflected in tax authorities As of 01/01/2015. This means that, let's say, the tax with USN at the end of 2014, which will be accrued already in 2015, will not fall under the amnesty.

Tax Amnesty 2018 for individuals - not IP

Physical persons who are not individual entrepreneursalso have the right to write off their tax debt In 2018.

Thus, the law on tax amnesty for individuals provides for the release of them from payment formed on 01.01.2015 for transport tax, property tax of individuals, land tax, as well as debt on the pencils accrued on the specified arrears (clause 1 of Article 12 of the Federal Law of December 28, 2017 No. 436-ФЗ).

Such debts are recognized as hopeless and subject to write-off.

At the same time, debt is made by tax inspection independently and without the participation of individuals. This means that it is not required to represent any statements to write off tax debt.

The decision to write off arrears is made by the tax inspectorate at the place of residence of the individuality (location of the property belonging to such a property, vehicle, IP placement) on the basis of information about the sums of arrears and debt on foam and fines (clause 3 of Article 12 of the Federal Law of December 28, 2017 No. 436-ФЗ).

In addition, the incomes of individuals are subject to tax amnesty, which are obtained by such persons from 01/01/2015 to 12/01/2017, and upon receipt of income was not retained by the NDFL to the tax agent. At the same time, amnesty does not apply to income (

The parents of my girlfriend had a rather complicated situation with the tax on the land they own. The amount for several years has accumulated quite large, which was fraught with serious problems. They turned to me for help, and I already wanted to lend them to the necessary amount, while I didn't get information about such a law as Tax Amnesty 2019 for individuals.

This year, a law was adopted, which contributes to modern tax law Certain corrections. They concern debt write-off with IP and individuals.

1. What is relevant tax amnesty?
2. What time does the new law come into force?
3. What taxes will be written off by law?
4. How will write-off?

Are you interested in answers to the listed questions? Then I ask you to carefully read this article.

The current year was marked by the fact that the president adopted a large number of decisions aimed at a significant improvement in the life and the material situation of citizens. A huge number of social projects was developed and developed, among other things, a bill on the amnesty of previously educated tax debts accrued individuals and IP.

According to collected and processed statistics, at the beginning of 2015 in the population of the Russian Federation there are quite a serious amount of debt on tax plates. By the end of 2017, it decreased somewhat, but in the remaining amount there is a debt of such a category that will not be included in the budget. On the this moment Their amount exceeds 40 billion rubles.

For the reason that the term of general limitations on these debts expires, the legislation decided to completely write off it. At the same time, the operation can be performed without any bureaucracy and wires associated with the design of documents. Tax amnesty is regulated by the law NO 436-FZ.

Debts on previously accrued taxes, as well as related fines and penalties, accrued due to their non-payment will be fully written off. The basis for this is the recognition of the hopelessness of their recovery.

The decision on this issue was signed at the end of December last year. At this time, certain adjustments were made to modern tax code. They all started working from the date of publication of the decision.

Some new provisions have other dates. For example, the tax amnesty began to act from January 1, 2019. FTS employees wrinkle debts quickly quickly. The operation is fully completed until the end of this year. These actions have already been conducted:

• Formed the main names of debtors;
• The accurate amounts of tax debts are established, and accrued fines;
• Specific data are defined about the debtors themselves and the reasons for which debts appeared.

The deblies associated with the recovery accrued for personal property are subject to deblies on the adopted amnesty:

1. Obtaining tax ordinary country land plots.
2. Standard real estate tax.
3. Transport accruals.

They will be written off from accounts that were formed before January 1, 2015. After this period, penalties will be written off and fines accrued due to non-payment of taxes and valid until January 1, 2017.

Debt on NDFL

This category of debt deserves special attention. Only those citizens are exempt from such debt that they received a certain income, but did not pay the fees. At the same time, the following conditions are followed:

1. The income was obtained during 01.01.2015 to 01.01.2017.
2. The company where a person works, presented information in the form of 2-NDFLs to the Regional Tax Inspectorate.

The emergence of such a situation is possible only when writing off the debt formed, accrued by other organizations - communal services or modern communication operators. In other words, a person did not receive an income, but 2 NDFL was filed. The tax authorities in such a situation calculate the tax on which it can be released.

Exemption will not extend to those NDFLs with the following forms of profit obtained:

• Payment labor activity for completed work or services rendered;
• Receiving material benefits;
• Income in the form of obtaining prize remuneration, winning from contests and lotteries;
• Interest or dividends on shares and deposits;
• Obtaining profits in kind.

LIGHT ON EARTH FOR PENSIONERS

Separately, it is worth paying attention to the adopted regulatory act Special amendment is prescribed. It concerns the taxation of pensioners who owned land plots.

If there is a land area of \u200b\u200bno more than 6 acres, the land tax is not necessary.

If a pensioner is present in the property of more than 6 acres, the benefits are determined by a special way. 6 acres are subtracted from the area of \u200b\u200bthe area of \u200b\u200bthe site, and the difference received is multiplied by cadastral value. As a result, a taxable base is obtained on which the land tax will be calculated.

Debt write off employees tax Inspection. The taxpayer does not accept any participation in the process. It is also not necessary to personally contact the regional tax authorities.

Write-off is carried out exclusively in unilaterally. Debts are written off by the category of hopeless debt.

The exact temporary borders on the write-off taxes and fines accrued on them are not established. Tracking the write-off process Every person must independently.

To track the status of your taxes and debts on them, one of three methods can be used:

1. Personal visit to the territorial body of the organization, which is located near the place of residence. Here it will be necessary to present an identity card.
2. On public service portal.
3. Through the official website of the FTS.

If the debt is not written off for a while, the process can be accelerated by writing a special statement. The answer to it in the form of completion of the measures can be obtained during the month.

Another possibility is to send a reconciliation request. After about 2 weeks from the official date of receipt of the application, FTS staff will compile a special act of reconciliation with a tax payer. After its preparation, it becomes clear if a citizen arrears that can be canceled by amnesty.

Tax debts that were formed for 2015 and recovered before the adoption of the relevant law are not related to amnesty.

Conclusion

Among the main provisions of this innovation include the following:

1. Amnesty is regulated by the law NO 436-FZ.
2. The disclaimer is subject to tax on land plots, real estate, as well as transport taxes.
3. The debt of 2-nfdl acts on special form.
4. Debt write-off can be accelerated by writing special applications.