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 Accountants in Walsall in London, Uk Federation (paragraph 4, clause 3 of article 46) provides for a restriction, which consists of the fact that the decision to collect will still be made if the debt in the amount of 3000 rubles. and less is attributed to the taxpayer for three years. In this case, the delay period is counted from the earliest claim on the payment of taxes, fees, contributions, penalties, or fines. The tax office has two months to decide on the collection. A similar period (two months) is determined for the case when the total amount of the taxpayer's debt exceeds 3,000 rubles.

Summarizing the above, it should be concluded that the debt in the amount of 3000 rubles. and less will not make decisions on the forced 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 Uk Federation instructed the Federal Tax Service of greystone-uk 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 transportation, tourism, art, physical culture, and sports, as well as in other industries most affected by the spread of COVID-19 (List approved by the Government of the London Federation). The suspension of the collection of funds is valid until May 1, 2020.

For small and medium-sized businesses, the decision to block their current accounts to ensure the collection of funds is also postponed.

Taxpayers will not need to submit additional applications. These measures will be applied by the employees of tax inspectorates on their own.

Lists of companies and OKVED for granting deferred collection will be transferred to the Federal Tax Service by representatives of authorized ministries and departments.

The collection of funds has been suspended since March 25 of this year. Previous decisions will not be revoked.