In accordance with the Tax Code of the Russian Federation, for late payment of payments, you can collect a forfeit, or a penalty, in the amount of 1/300 of the amount owed for each overdue day. If you ignore the requirements of the tax inspectorate for the payment of all debts, the case is considered in court in accordance with the current legislation of the Russian Federation at the time of going to court.
It is necessary
- - Receipt of payment;
- - a receipt with the calculation of the penalty;
- - application to the court.
Instructions
Step 1
In order for all payments to be paid by the taxpayer on time, you must send an invoice-letter, which is handed to the payer against receipt. If there is no signature on receipt, late payments cannot be considered as a debt. Submit your receipt notice in a timely manner no later than 30 days before the due dates for taxes.
Step 2
If you have a receipt for receipt of payment, if the entire amount has not been credited to your organization's account within the specified time frame, you can charge a forfeit, or a penalty, in the amount of 1/300 of the amount owed. Penalties on the amount of the forfeit are not charged and, regardless of the delay, you can receive the forfeit only on the direct amount of the debt.
Step 3
To calculate the penalty, multiply the amount of unpaid taxes by the number of days overdue, divide by 300. The initial result will be equal to the penalty for all days of delay.
Step 4
Send the receipt for payment of the forfeit to the taxpayer's address by registered mail with a description of the attachment. Include in the envelope not only a receipt for the payment of interest, but also a repeated receipt for the payment of the entire amount of tax arrears. Send a separate receipt for each type of tax charge.
Step 5
If the taxpayer has not paid the entire debt within the specified time frame, including the principal amount and accrued penalties, you have the right to apply to the arbitration court for the enforced collection of taxes and accrued penalties.
Step 6
On the basis of a court order, a writ of execution is drawn up, according to which the bailiff service begins to work. If the debtor does not work, does not have bank savings accounts, according to the law, the bailiffs will describe and seize the existing property. Its subsequent implementation will make it possible to pay off all the arisen debt.
Step 7
In the absence of property, the debtor may be attracted to administrative work until the full repayment of the entire amount of tax and levy arrears.
