The tax amnesty involves the forgiveness of tax debts not paid before 2015, in some cases until December 2017. Physical. persons are forgiven debts on land, transport, real estate. For entrepreneurs, its features depend on the type of taxation chosen.
At a press conference on December 14, 2017, V. V. Putin announced the tax amnesty, which is relevant for individuals. In this regard, the Federal Law was adopted, which determines the conditions and procedure for writing off tax debts.
The term “tax amnesty” itself does not have a precise definition in regulations. But it means the exemption of the taxpayer from physical obligations to pay taxes on various grounds and the ability to avoid punishment for violating the rules related to the calculation and payment of taxes. They also talk about tax amnesty in the case when legal entities and individuals can pay off debts on late payments.
Features of the tax amnesty in 2017
The text of the bill mentions not only individuals, but also individual entrepreneurs. The first to be forgiven are debts for property taxes and penalties as of 01.01.2015. They relate to real estate, property, transport, land.
There are no special conditions for writing off debts for pensioners, people of different social status. It doesn't matter why the person didn't pay on time. The bill did not contain any restrictions on the minimum and maximum amounts.
Individual entrepreneurs can expect to write off penalties and fines for the same period as individuals. The exception is excise taxes and taxes related to the transportation of goods across the domestic border. Debts on insurance premiums of lawyers, notaries, persons who have ceased their private activities are also canceled.
Exemption from payment of personal income tax
A tax amnesty has been announced for income received by citizens from January 2015 to 01.01.2017. This applies to those cases if the tax agent did not withhold personal income tax, and information about which was presented in a visible certificate 2-personal income tax with the sign "2". This document is a message to the IFTS that payments were made to a person, but they could not withhold tax from him.
Not all incomes of individuals fell under the amnesty. These include:
- dividends and interest;
- remuneration for the performance of professional duties;
- material benefit, determined by Art. 212 Tax Code of Russia;
- in-kind income, including gifts;
- winnings and prizes.
Write-off of "contingent income"
The list of incomes eligible for the tax amnesty is wide. It includes payments for some labor and civil contracts. There is a separate clause of the Tax Code of the Russian Federation, Article 217, according to which from January 2015 to December 2017 tax debts are written off for "notional income". These include incomes that do not actually exist.
These include the cancellation of a part of the debt by the bank in interest on the loan if the person cannot pay. If such a decision is made in relation to a specific entity, the bank is obliged to notify the tax authorities, since these funds, after being written off, become the income of an individual.
The same scheme applies if companies serving the housing and communal complex write off penalties on utility payments. In this case, nat. the person arises income from which personal income tax is paid.
Where to contact?
Entrepreneurs and individuals do not need to submit an application to the tax authorities. The decision is taken independently by the Federal Tax Service on the basis of the data contained in the service database. It is not obliged to notify the state body about the cancellation of debts. Therefore, you can find out about the debt yourself by conducting a tax reconciliation. This can be done by contacting an inspection consultant in person or online through the taxpayer's personal account.
Many of them check the information in the service at the place of residence. If you fall under the amnesty, you can get the appropriate act. If the person did not miss the payment, does not have a debt, then the new procedure is not a basis for demanding the return of the amounts paid.
