The payment of taxes is the responsibility of the individual entrepreneur, for the late execution of which there are fines and penalties. And what if the individual entrepreneur has just registered and has not yet managed to get the first profit, or the year turned out to be unprofitable for his business? Can an individual entrepreneur not pay taxes in this case?
Even if the individual entrepreneur did not conduct activities in the current period or received a loss, he is still obliged to pay taxes to the Pension Fund of Russia (fixed payment). The obligation to pay contributions arises for the individual entrepreneur immediately after registration (however, the tax is recalculated in proportion to the time that has elapsed since registration).
In 2014, the minimum amount that must be paid to the PFR is 20,727.53 rubles. Moreover, if an individual entrepreneur works in parallel officially and the employer transfers contributions for him, this also does not exempt him from paying a fixed payment. And even if the individual entrepreneur himself is a pensioner or disabled person, the legislation does not provide for any benefits or tax exemptions.
This is the difference between an individual entrepreneur and an LLC, within which it is possible, for example, to send the general director on administrative leave for the period of absence of commercial activity. Thus, salaries are not paid for employees of the LLC and the obligation to pay contributions to funds disappears.
Many entrepreneurs make mistakes by not closing the IP on time, and after several years they receive a notification demanding that they pay off the debt to the Pension Fund taking into account the accrued interest for the entire period.
Legislation does not provide for deferred payment of contributions. The amounts must be transferred before the end of the year, otherwise the entrepreneur will face fines and penalties.
When an individual entrepreneur is obliged to pay income tax, even in the absence of income
Naturally, an individual entrepreneur with zero income is exempt from paying income tax, but he must not forget to submit a "zero" declaration, otherwise he will have to pay a fine to the tax and the Pension Fund.
If the individual entrepreneur does not submit a tax return on time, the FIU will calculate contributions based on the calculation of 8 minimum wages, i.e. in the amount of 138 627.84 rubles.
But if the individual entrepreneur applies UTII, then he will be obliged to pay tax on the "imputed" income. For example, if an entrepreneur has his own retail store, then he pays taxes not on the basis of the actual profit received, but on the basis of the square footage of the retail space. In order not to pay tax, an individual entrepreneur who does not carry out activities must be deregistered as a payer of UTII.
When an individual entrepreneur may not pay taxes
An individual entrepreneur is exempt from the obligation to pay taxes to the PFR only in a number of cases (this list is strictly fixed and is not subject to free interpretation):
- for the period of military service by conscription;
- for the period of caring for a child until he reaches the age of 1, 5 years;
- for the period of care carried out by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.
It is important to note that individual entrepreneurs have the right not to pay contributions only after all the necessary documents have been submitted to the FIU. And only on condition that the individual entrepreneur suspends its activities.
