Under what circumstances is tax arrears formed and how to deal with it.

So, let us consider under what conditions yan individual may be in arrears in taxes. It's not a secret for anyone that both for the revenues received and for the objects in the property it is necessary to pay a certain amount in favor of the state. Objects include land, vehicles and real estate. Such gratuitous mandatory payments are called taxes. People who are not burdened with certificates of registration in their own name of individual entrepreneurship, as a rule, pay only tax on income of individuals, land and transport taxes, property tax.

The income tax is calculated and paidemployer at the place of residence of his employee. An individual will need to independently calculate the amount of payment to be paid and provide the necessary reporting to the inspection in the event of receiving income from the sale of the property belonging to him. Both movable and immovable. In such a situation, tax arrears can arise in two cases - if the tax declaration is not provided in the established legislation, which entails the imposition of a fine, or if the level of income of the non-taxable amount exceeds the level and the tax amount is not paid.

All property taxes are calculatedindependently by the tax inspection. On objects subject to taxation and the calculated amounts of taxes, the inspection informs the payers by sending a tax notice to their address. Terms of payment are indicated in the same document. And if there is no actual payment before the date specified in the notice, tax arrears arise.

It should be remembered that, as in the situation withincome tax, and with property, the fact of not receiving any notice from the tax authority does not exempt from tax liability. In practice, there are often situations where mail sent by the inspection does not arrive for some reason to the recipient. Therefore, it may be formed, for example, arrears in the transport tax, and in the income tax. However, it is still necessary to pass a tax return or pay a tax. If an individual has received an income as a result of the sale of an object of property, or his property owns movable or immovable property, and no notifications from the tax authority have been received, it is worthwhile to apply directly to the inspection. Today you can do it without leaving home. To do this, it will be sufficient to fill only the form located on the official website of fiscal authorities.

There is also a nuance about notifications aboutpayment of property taxes. If such a document is actually received by mail was not, and the payment deadlines have already passed, respectively, arrears of taxes, according to the existing legislation, are calculated as penalties. Thus, increasing the existing debt. In view of the fact that dispatch of such notifications is an obligation of the inspection, it is possible to apply there also with a written application stating that no notification of payment was received. On the basis of such a statement, the tax authority is obliged to calculate the amounts due to taxes with already new terms of payment. Thus, there will be no penalties, however, it is still necessary to pay the tax.

According to the legislation, the methods of levyingtaxes are different. However, in relation to individuals who are not legally assigned the status of an individual entrepreneur, the tax authority can use only one of them - defined in Article 48. Collection in the order of this article for a taxpayer becomes fairly expensive. This is due to the length of the foreclosure procedure. First of all, the amount of calculated fines before the actual payment can become impressive. In addition, turning to the very order of collection, we get the following process.

In case of debt formation, taxthe body sends a claim for payment to the taxpayer within three months. If this document is not complied with, the inspection prepares a statement of claim to the court, on the basis of which the magistrate decides, by its decision, to recover the amount of the debt from the individual. When compiling such a definition, the debtor is obliged to pay a state fee of 100 rubles. Then this definition is sent to the bailiff service, whose employees are directly recovered. For their work bailiffs also charge 7% of the debtor, but not less than 500 rubles.

Thus, it is best to independently control all your duties and debts to the state in order to avoid unpleasant consequences.