During his annual address to the Federal Assembly in December 2017, the President of the Russian Federation came up with an initiative to hold a wide tax amnesty for individuals and individual entrepreneurs and gave instructions to work out and resolve this issue. The law was supposed to come into force on January 1, 2018.
According to the Federal Tax Service, as of January 1, 2015, property tax arrears and interest arrears amounted to over 103 billion rubles. Most of them were repaid, but more than 40 billion rubles were never received by the Federal Tax Service. The President of the Russian Federation proposed to release the debtors from the accumulated payments without unnecessary formalities. The State Duma deputies supported the president and prepared the necessary bill in just a week. It provides for the main provisions that V. V. Putin. Legislators have provided amnesty for both individuals and individual entrepreneurs.
Individuals are citizens with rights and legal capacity. And in 2018, a number of tax "concessions" await them. In particular, the law provides for the release of debtors from the accumulated tax arrears without bureaucratic formalities.
What taxes fall under the amnesty
From January 1, 2018, debts for the following types of taxes will be written off from individuals:
- transport,
- property,
- land.
Transport tax is paid by the persons on whom the vehicle is registered. Moreover, each vehicle has its own tax rate. Property tax is paid by persons who own real estate, which is subject to taxation and located on the territory of the Russian Federation. Also, individuals pay land tax, provided that a citizen owns a land plot on the basis of the right of permanent or perpetual use, as well as inherited possession for life.
The tax service annually notifies citizens of the amount of the above taxes assessed by them. In case of late payment of taxes by an individual and the formation of arrears, penalties are charged.
Amnesty since 2018
On January 1, 2018, the provisions of the federal law of December 28, 2017 No. 436-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" came into effect. According to this law, transport, land and property taxes and penalties charged on them fall under the amnesty. Arrears on them will be written off without any special conditions. It does not matter what category the taxpayer belongs to (whether he is a pensioner, disabled person, etc.), what income he and his family members have. Also, it does not matter the reason why the citizen has a debt, why he did not pay the tax on time.
This law does not establish the minimum and maximum amount of tax debt cancellation. The arrears will be written off all provided that it was formed before January 1, 2015. The same applies to penalties charged on arrears. But only penalties accrued as of January 1, 2015 will be canceled.
For example, by January 1, 2015, a taxpayer had a debt in the amount of 13,000 rubles, on which penalties in the amount of 2,000 rubles were charged. In this case, the entire amount will be recognized as hopeless for collection and will fall under the amnesty, as a result the entire debt will be written off - 15 thousand rubles.
Where to find out your tax debt
Any citizen of the Russian Federation can independently, without contacting the tax service, and without waiting for a tax notification, find out if he has a tax debt. This can be done in several ways. For example, through the Unified Portal of Public Services, the taxpayer's personal account located on the official website of the Federal Tax Service, as well as on the portals Gosnalogi, Yandex. Money”and others. To use the websites of "Gosuslugi" and the Federal Tax Service, you must register for these services. On the sites "Yandex. Money", "Gosnalogi" and other Internet services, to obtain information, it is enough to enter the user's TIN or the receipt number in the corresponding field. By the way, here you can pay the existing tax debts, if any.
