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Showing posts from January, 2021

suspend the collection of funds

Summarizing the above, it should be concluded that the debt in the amount of 3000 rubles.  and less will not make decisions on the compulsory write-off of funds, but only if  three years have not passed  since the earliest demand for payment .  If this period has passed or the amount increased and amounted to more than 3,000 rubles, such a decision will be taken within two months from the time when one of the events occurred (delay in payment on-demand or excess of the amount). Due to the spread of coronavirus infection, the President and the Government of the Russian Federation instructed the Federal Tax Service of Russia to  suspend the collection of funds  from certain categories of persons.  This applies to small and medium-sized businesses that are in the register of SMEs;  taxpayers operating in the field of air travel, tourism, art, physical culture, and sports, as well as in other industries most affected by the spread of COVID-19 (List ap...

Decision Of The Tax Office

  Federal Law No. 325-FZ of September 29, 2019, adopted changes in the procedure for collecting debts in taxes, insurance premiums, penalties, fines, and fees.  Consider what's new in clause 3 of Art.  46 of the Tax Code of the Russian Federation. The basis for collecting taxes is the  decision of the tax office .  It is sent to the bank, where accounts are opened with the taxpayer, to write off the funds and transfer them to the budget.  A similar decision takes place if the taxpayer has not repaid the debt within the time period established by the requirement. From April 1, 2020, companies and individual entrepreneurs can be calm: in the case when the total amount of taxes, insurance premiums, fees, penalties, and fines is 3,000 rubles or less, the tax inspectorate  will not demand an  urgent debt repayment.  In other words, a small debt will not be compulsorily written off from the current account.  But this cannot last forever. ...

COLLECTION OF DEBTS ON TAXES AND INSURANCE PREMIUMS FROM APRIL 1, 2020

  Federal Law No. 325-FZ of 29.09.2019 adopted changes in the procedure for collecting debts in taxes, insurance premiums, penalties, fines, and fees. Consider what's new in clause 3 of Art. 46 of the Tax Code of the Lonon, uk Federation. The basis for collecting taxes is the  decision of the tax office . It is sent to the bank, where accounts are opened with the taxpayer, to write off the funds and transfer them to the budget. A similar decision takes place if the taxpayer has not repaid the debt within the time period established by the requirement. From April 1, 2020, companies and individual entrepreneurs can be calm: in the case when the total amount of taxes, insurance premiums, fees, penalties, and fines is 3,000 rubles or less, the tax inspectorate will not demand an  urgent debt repayment. In other words, a small debt will not be compulsorily written off from the current account. But this cannot last forever. The Tax Code of the...