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. The Tax Code of the Russian Federation (paragraph 4, clause 3 of article 46) provides for a restriction, which consists in 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 starting from the earliest claim. on the payment of Small Business Accountants in Walsall, 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.