Hello!

How can you resolve the issue of debt write-off?

the presence of debt does not prevent you from closing an individual entrepreneur.

As for existing debts, the Federal Tax Service is obliged to write them off on its own and there is no need to apply there (at least until July-August), and it cannot immediately write off all debts due to the large number of such debtors.

In addition, the Federal Tax Service is right and indeed not any debt is subject to write-off, but accrued in accordance with the norm of paragraph 11 of Article 14 No. 212-FZ, so it is necessary to analyze in detail what and how.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

The Department of Tax and Customs Policy reviewed the appeal dated February 28, 2018 on the issue of writing off the debt of individual entrepreneurs formed before January 1, 2017, and reports.
Article 11(1) Federal Law dated December 28, 2017 N 436-FZ “On amendments to parts one and two Tax Code Russian Federation and separate legislative acts Russian Federation" (hereinafter referred to as Federal Law No. 436-FZ) provides for the recognition as uncollectible and the write-off of arrears on insurance premiums to state extra-budgetary funds of the Russian Federation for settlement (reporting) periods expired before January 1, 2017, in the amount determined in accordance with Part 11 of Article 14 of the Federal Law of July 24, 2009 N 212-FZ“On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Fund mandatory health insurance"(hereinafter referred to as Federal Law No. 212-FZ), debts on relevant penalties and fines accruing to individual entrepreneurs, lawyers, notaries involved in private practice, and other persons engaged in private practice in the manner established by the legislation of the Russian Federation, as well as for persons who, on the date of writing off the relevant amounts, lost the status of an individual entrepreneur or lawyer or ceased to engage in private practice in the manner established by the legislation of the Russian Federation.
The decision to recognize the above arrears and debts as uncollectible and to write them off is made by the tax authority at the place of residence of individuals (place of registration of individual entrepreneurs) on the basis of information about the amounts of arrears and debts available to the tax authority and information from the bodies of the Pension Fund of the Russian Federation , confirming the grounds for the occurrence and existence of such arrears and debts.
At the same time, in accordance with paragraph 11 of Article 14 of Federal Law N 436-FZ, the provisions of paragraph 1 of Article 11 of the said Federal Law do not apply to paid (collected, written off) arrears and debts on penalties and fines until the day Federal Law N 436-FZ comes into force.

On the collection of debt on insurance premiums from individual entrepreneurs.

1. Tell us about the deadlines for payment of insurance premiums by individual entrepreneurs?

For insurance premium payers who do not make payments and other remuneration in favor of individuals, and whose income does not exceed 300,000 rubles, the deadline for paying insurance premiums is no later than December 31 of the current calendar year.

If the amount of income of payers exceeds 300,000 rubles, insurance premiums calculated on the amount of income exceeding the specified amount are paid no later than April 1 of the year following the expired billing period.

If the payment deadline falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the payment period is considered to be the next working day following it.

2. How will the entrepreneur be notified of the presence of debt on insurance premiums and penalties? Can you tell us more about how penalties are calculated?

Previously, the Pension Fund body sends the payer a demand for payment of arrears, penalties and fines, indicating the period within which it is proposed to pay the specified amounts.

The demand is sent to the payer within three months from the date of discovery of the arrears.

The claim is submitted to the payer - an individual (his legal or authorized representative) in person against signature or in another way confirming the fact and date of its receipt. If it is impossible to serve the demand using the indicated methods, it is sent by registered mail and is considered received after six working days from the date of sending the registered letter. Also, the requirement can be sent to the payer electronically via telecommunication channels, while the formats, procedure and conditions for sending the requirement to the payer are established by the Pension Fund of Russia bodies.

The request is accompanied by a calculation of penalties.

Penalties are recognized sum of money, which the payer must pay if the due amounts of insurance premiums are paid later than the deadline established by Federal Law.

Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay insurance premiums. Penalties are paid in addition to the amounts of insurance premiums due and regardless of the application of penalties for violation of the legislation on insurance premiums.

Penalties are accrued until the day of actual payment of the arrears. Penalties are calculated as a percentage of the amount not paid on time using interest rate, equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force during this period.

Federal legislation No. 212-FZ establishes cases when penalties are not charged, namely:

- if the payer could not repay the arrears due to the fact that, by a court decision, transactions on his bank accounts were suspended or his property was seized. In this case, penalties are not accrued for the entire period of these circumstances;

- penalties are also not accrued on the amount of arrears that the payer incurred as a result of his compliance with written explanations on the procedure for calculating, paying insurance premiums or on other issues of application of the legislation of the Russian Federation on compulsory social insurance, which were given to him or an indefinite number of persons by the control body in within the limits of his competence.

3 .What if an entrepreneur who has a debt does not voluntarily pay the amounts specified in the demand? How will collection be made?

If the payer does not voluntarily pay the amounts specified in the demand, then the obligation to pay insurance premiums is compulsorily fulfilled by foreclosure on the payer’s funds in banks.

For this purpose, the PFR body makes a decision on the collection of insurance premiums, penalties and fines at the expense of Money. The decision to collect can be made in relation to one or several claims at the same time.

By general rule the decision on collection is made no later than two months after the expiration of the established deadline for payment on demand and comes into force from the date of its adoption.

If the unpaid amount of insurance premiums, penalties and fines specified in the request does not exceed 1,500 rubles, the decision to collect is made after the expiration of the period established in one or more demands, but no later than one year and two months after the expiration of the deadline for the earliest requirements.

If within one year and two months the amount of debt does not exceed 1,500 rubles, the Pension Fund of the Russian Federation shall collect such debt in court. The application to the court is sent within six months from the date of expiration of the period equal to one year and two months.

It is worth noting that these provisions do not apply to the procedure for collecting debts from payers against whom bankruptcy proceedings have been initiated.

Based on the decision on collection, the control body issues a collection order to write off and transfer funds to the budget.

The instructions of the control body are sent to the bank in which the debtor’s accounts are opened, including in electronic form, within one month from the date of the decision on collection and are subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.

Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, as well as in foreign currency. Collection of insurance premiums from accounts in foreign currency is made in an amount equivalent to the amount of payment in the currency of the Russian Federation at the exchange rate Central Bank Russian Federation, established on the date of sale of foreign currency.

In the presence of deposit account the contribution control body has the right to give the bank an instruction to transfer upon expiration of the validity period deposit agreement funds from the deposit account to the settlement (current) account of the debtor.

The collection order is executed by the bank no later than one business day following the day it receives the specified order, if the collection of insurance premiums is made from accounts in the currency of the Russian Federation, and no later than two business days, if the collection of insurance premiums is made from accounts in foreign currency.

4. If the policyholder has insufficient or no funds in his accounts or there is no information about the accounts, in what order will the collection be made?

If there is insufficiency or absence of funds in the payer’s accounts or if there is no information about the payer’s accounts, the Pension Fund of the Russian Federation has the right to collect the debt from other property of the debtor.

The decision to collect insurance premiums from the payer’s property is made by the head of the control body (deputy head) in the form of a corresponding resolution, which is sent to the bailiff for execution in the manner prescribed by the Federal Law on Enforcement Proceedings.

An order for the collection of insurance premiums is made in respect of one or more claims at the same time.

The resolution on recovery at the expense of the debtor's property is adopted within one year after the expiration of the deadline for execution of the demand.

If the unpaid amount of insurance premiums, penalties and fines specified in the request does not exceed 1,500 rubles, the collection decision is adopted after the expiration of the period established in one or more demands for payment of arrears, but no later than two years after the expiration of the deadline for fulfilling the earliest demand .

5. If an entrepreneur ceases to operate as an individual entrepreneur in 2015 and has a debt, how is it collected in this case?

In case of failure by the payer to pay insurance premiums - an individual who is not an individual entrepreneur (hereinafter in this article - an individual), within the established period of obligation to pay insurance premiums, penalties and fines, the body monitoring the payment of insurance premiums, which sent a request for payment of arrears on insurance premiums, penalties and fines, has the right to apply to court with an application for recovery of insurance premiums.

An application for recovery is filed with the court general jurisdiction.

An application for collection is submitted to the court if the total amount of insurance premiums, penalties and fines to be collected from an individual exceeds 500 rubles.

If, within three years from the date of expiration of the deadline for fulfilling the earliest requirement, the amount of the debt exceeded 500 rubles, the Pension Fund of the Russian Federation applies to the court with an application for collection within six months from the day when the specified amount exceeded 500 rubles.

If within three years from the date of expiration of the deadline for fulfilling the earliest requirement, the amount of the debt does not exceed 500 rubles, the Pension Fund of the Russian Federation applies to the court with an application for collection within six months from the date of expiration of six months from the date of expiration of the three-year period.

Please note that the amount of insurance premiums directly depends on the income of the insurance premium payer:

- if the payer’s income for the billing period does not exceed 300,000 rubles, then the amount insurance premium in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times and amounting to 17,328.48 rubles.

- the calculation of the amount of the annual contribution for compulsory health insurance has not changed, it is equal to the product of the minimum wage and the tariff of insurance contributions to the Compulsory Medical Insurance Fund, increased by 12 times, and amounts to 3,399.05 rubles.

If the payer’s income for the billing period exceeds 300,000 rubles, then the amount of the insurance contribution in a fixed amount is determined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period.

But the amount of deductions calculated in this way will not grow indefinitely. In this case, the amount of insurance contributions cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times.

The maximum amount of insurance contributions for compulsory pension insurance for 2014 is 138,627.84 rubles.

Data on income from the activities of insurance premium payers for the billing period are submitted to the Pension Fund of Russia by tax authorities. The specified information is the basis for sending a demand for payment of arrears, as well as further debt collection.

Thus, if the payer ceases to operate as an individual entrepreneur and is deregistered, the payer must submit the relevant information about his income to the tax authorities.

If such information has not been received by the Pension Fund of Russia on the grounds that the payer has not reported to the Federal Tax Service in a timely manner, the Pension Fund of the Russian Federation will calculate the amount of the insurance premium and claim it from maximum size, that is, based on eight times the minimum wage - 138,627.84 rubles.

In case of failure to repay the debt on demand, the Pension Fund authorities will be guided by Art. 21 of Federal Law No. 212-FZ and collect debt from an individual who is not an individual entrepreneur in court. An application for the collection of insurance premiums is submitted to a court of general jurisdiction within six months from the date of expiration of the deadline for fulfilling the requirement.

Due to a technical error, thousands of businessmen in Russia were charged additional payments for social contributions. The Bell has compiled instructions on what to do if you find yourself in this situation. However, according to the information of “Clerk”, no one has yet managed to return the money in this way.

From January 1, 2017, the administration of insurance premiums was transferred from the Pension Fund to the tax service. But it soon became clear that an error occurred when transferring the database to the new department: the Federal Tax Service did not receive all the information about taxes paid by individual entrepreneurs and legal entities for the period before 2017. As a result, entrepreneurs began to be persecuted for non-existent debts - money was written off from their accounts or operations on them were suspended. In September, I addressed this issue to the head of the Federal Tax Service, Mikhail Mishustin, from business ombudsman Boris Titov.

Scale of the problem

The Federal Tax Service, the Pension Fund and the Social Insurance Fund do not disclose the exact number of victims. We are talking about thousands of requests, but the problem is not widespread, says a source in one of the departments. In total, more than 4.6 million legal entities and over 3.7 million individual entrepreneurs are registered in Russia. Representatives of the business organizations “Opora Rossii” and “Business Russia” confirm that they are well acquainted with the problem - in their central offices Dozens of complaints continue to be received per month (they found it difficult to estimate the number of complaints to regional offices).

• In each case, the erroneous debt is at least 50-100 thousand rubles, says the deputy director of the center legal services“Supports of Russia” Larisa Naumenko.
• Many individual entrepreneurs complain that during the proceedings their activities are completely paralyzed, adds the vice president “ Business Russia» Anastasia Alekhnovich.
• There have been a thousand people petitioning change.org to sort out the transfer of data in a month.
• Residents of Krymsk complained about the writing off or blocking of funds in a separate petition, and the regional publication Business Online wrote about thousands of affected entrepreneurs in Tatarstan.

The Bell spoke with almost a dozen entrepreneurs who were faced with this problem:

• One of the victims said that the amount of the imaginary debt was written off not from the individual entrepreneur’s account, but from his personal accounts in Sberbank and Tinkoff Bank.
• Another interlocutor complained that because of a non-existent debt, she was refused to open a new account in a Russian bank.
• Another entrepreneur admitted that he paid the debt again - simply because he was tired of sorting it out and wanted to continue working.
• Several interlocutors reported that the size of the allegedly unlawful claims of the Federal Tax Service turned out to be greater than the balances in their accounts, so the accounts were frozen entirely.

Since the beginning of the year, departments have already written more than a dozen letters explaining the problem. Armed with them, we requested additional clarification from the Federal Tax Service, received a response and compiled short instructions.

What to do if you find yourself in debt?

• If you have learned from the tax authorities that you are a debtor, although you are sure that your obligations to the Pension Fund and the Social Insurance Fund have been fulfilled in full, you should contact the tax office at your place of registration;
• The tax office will draw up a request and, together with your application, send it to the Federal Tax Service Office for your region (UFTS);
• The Federal Tax Service must send a request to the regional branch of the Pension Fund of Russia or the Social Insurance Fund within three working days;
• Then they have 20 days to verify all the data regarding your payments and decide whether they need to be adjusted;
• During this period, the fund department is obliged to notify you of its decision in writing, and electronic form bring it to the Federal Tax Service;
• If there are no disagreements between departments, tax authorities must make changes regarding your debt to their databases within 7 days;
• Thus, all correspondence is expected to take no more than a month (see diagram).

What to do if non-existent debts have already been written off from you?

There is a separate algorithm at work here. According to letters from the Federal Tax Service, Pension Fund and Social Insurance Fund dated October, the procedure for your actions should be as follows:

• Contact the Pension Fund/FSS branch with an application for a refund;
• Within two working days, the fund must send a request to the Federal Tax Service in your region;
• The Federal Tax Service must provide the fund with the information it has regarding your payments within three working days;
• After this, the fund has two days to reconcile this information and decide whether an adjustment is necessary;
• If adjustments are needed, departments launch the process described in scheme No. 1;
• Next, the Federal Tax Service checks the information in its databases and sends confirmation to the Pension Fund/FSS office within two days;
• Having received it, the fund finally makes a decision on the return of funds and sends it to the Federal Tax Service within one day;
• The Federal Tax Service sends an application for a refund to the Federal Treasury within three days (in what time frame and how exactly the refund is made is not stated in the letter);
• The Federal Treasury authority executes the request for a refund or leaves it unfulfilled (in the case of incorrectly specified details);
• Departments must inform each other independently about the completion of the process and the return of funds (or refusal to do so).

Does this scheme work?

In practice, it is not always possible to solve the problem of adjustment, say the entrepreneurs with whom we spoke.

They complain that when contacted, the Pension Fund, Social Insurance Fund and Federal Tax Service begin to redirect victims to each other. Another common problem is that the Pension Fund often asks entrepreneurs to issue a paper certificate stating that they have no debt. But the Federal Tax Service does not accept such a document in paper form, so in any case it is necessary to insist that departments enter into correspondence with each other. Owners are willing to pay more for management reports than for tax reports. We'll give you an algorithm for setting up reports and show you how to integrate them into your daily accounting.

Distance learning. We issue a certificate. for the course “Everything about management accounting: for accountants, directors and individual entrepreneurs.” For now for 3500 instead of 6000 rubles.

"Personnel issue", 2011, N 8

INSURANCE PREMIUMS: WRITTEN OFF BAD DEBT FOR INSURANCE PREMIUMS

The legislation of the Russian Federation on insurance premiums establishes specific deadlines for the payment of accrued amounts of insurance premiums and the payers of insurance premiums are obliged to make their timely and complete transfer. In case of non-payment or incomplete payment of insurance premiums within the established period, arrears are formed, the procedure for collecting which is established by law. If, for various reasons, it is not possible to pay or collect the arrears attributed to individual insurance premium payers, then such arrears are considered hopeless. We will talk about the features of writing off bad debts for insurance premiums in this article.

Since January 1, 2010, the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial funds compulsory health insurance" (hereinafter referred to as Law No. 212-FZ). This Law regulates relations related to the calculation and payment (transfer) of insurance premiums:

To the Pension Fund of the Russian Federation - for compulsory pension insurance;

To the Social Insurance Fund of the Russian Federation - for compulsory social insurance in case of temporary disability and in connection with maternity;

To the Federal and territorial compulsory health insurance funds - for compulsory health insurance.

In addition, Law N 212-FZ regulates relations arising in the process of monitoring the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation on insurance premiums.

Do not forget that Law N 212-FZ does not apply to legal relations related to the calculation and payment (transfer) of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as to legal relations related to the payment of insurance premiums for compulsory medical insurance of the non-working population, which are regulated by federal laws on the relevant specific types of compulsory social insurance.

The obligation to pay insurance premiums in a timely manner and in full is established for insurance premium payers in clause 1 of Art. 18 of Law No. 212-FZ. In case of non-payment or incomplete payment of insurance premiums on time, the arrears of insurance premiums are collected.

Collection of arrears of insurance premiums from an organization or individual entrepreneur is carried out in the manner prescribed by Art. Art. 19 and 20 of Law N 212-FZ, except for the cases specified in paragraph 4 of Art. 18 of Law No. 212-FZ (collection of arrears on insurance premiums in court):

Art. 19 of Law N 212-FZ establishes the procedure for collecting arrears from funds held in the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in banks;

Art. 20 of Federal Law N 212-FZ defines the procedure for collecting arrears at the expense of other property of the payer of insurance premiums - an organization or an individual entrepreneur.

Collection of arrears of insurance premiums from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Art. 21 of Federal Law N 212-FZ, according to which arrears are recovered from the property of the payer of insurance premiums.

According to paragraph 1 of Art. 23 of Law N 212-FZ, arrears attributed to individual payers of insurance premiums, the payment and (or) collection of which turned out to be impossible due to reasons of an economic, social or legal nature, are recognized as hopeless.

Uncollectible arrears are written off in the manner established by Decree of the Government of the Russian Federation of October 17, 2009 N 820 “On the procedure for recognizing as uncollectible and writing off arrears on insurance contributions to state extra-budgetary funds and debts on accrued penalties and fines” (hereinafter referred to as Resolution N 820 ).

According to paragraph 1 of Resolution No. 820, arrears on insurance contributions to state extra-budgetary funds attributed to individual payers, and arrears on accrued penalties and fines (hereinafter referred to as debt) are recognized as uncollectible and written off in the following cases:

Liquidation of the insurance premium payer (organization) in accordance with the legislation of the Russian Federation.

Main normative document, establishing the procedure for liquidation of legal entities, is Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

We note that in accordance with the provisions of Art. 61 Civil Code of the Russian Federation liquidation legal entity entails its termination without the transfer of rights and obligations by way of succession to other persons, with the exception of cases provided for by federal law.

A legal entity can be liquidated either voluntarily or forcibly. Voluntary liquidation is carried out by decision of the founders of a legal entity, forced liquidation is carried out in court.

The liquidation of a legal entity is considered completed, and the legal entity is considered to have ceased its activities after making the appropriate entry in the Unified State Register of Legal Entities, as stated in paragraph 6 of Art. 22 of the Federal Law of August 8, 2001 N 129-FZ "On state registration legal entities and individual entrepreneurs";

Declaring an individual entrepreneur bankrupt in accordance with Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)” (hereinafter referred to as Federal Law N 127-FZ) (in terms of arrears and debts not repaid due to insufficiency of the debtor’s property ).

Article 214 of Federal Law No. 127-FZ stipulates that the basis for declaring an individual entrepreneur bankrupt is his inability to satisfy the demands of creditors for monetary obligations and (or) repay debt on mandatory payments.

We draw your attention to Letter of the Ministry of Finance of Russia dated May 20, 2010 N 03-02-08/32, which addresses the issue of applying Art. 59 of the Tax Code of the Russian Federation. According to this article, arrears attributed to individual taxpayers, fee payers and tax agents, the payment and (or) collection of which turned out to be impossible due to economic, social or legal reasons, are recognized as hopeless and written off according to federal taxes and fees in the manner established by the Government of the Russian Federation. These rules also apply when writing off bad debts for penalties and fines.

The decision to recognize as uncollectible and write off a debt from an individual entrepreneur - a payer of insurance premiums, declared bankrupt in accordance with Federal Law N 127-FZ, the acts of reconciliation of calculations for which have not been transferred to the tax authorities, is made by the state social extra-budgetary fund in terms of the relevant debt.

Based on Art. 60 of Law N 212-FZ, regulating the procedure for collection by the Pension Fund of the Russian Federation of arrears (debt) on insurance contributions for compulsory pension insurance, penalties and fines accrued as of December 31, 2009 (inclusive), the specified arrears (debt), the collection of which turned out to be impossible due to economic, social or legal reasons, is recognized as hopeless and written off in the manner established by the Government of the Russian Federation in accordance with Art. 23 of Law No. 212-FZ.

The issue of declaring an individual entrepreneur bankrupt in accordance with Federal Law N 127-FZ is also discussed in Letter of the Ministry of Economic Development of Russia dated December 13, 2010 N D06-4750. The Letter noted that in accordance with Art. 9 of Federal Law No. 127-FZ provides for the obligation of an individual entrepreneur to apply with the debtor to the arbitration court, including if:

Satisfaction of the demands of one creditor or several creditors leads to the impossibility of fulfillment by the debtor monetary obligations or obligations to pay obligatory payments and (or) other payments in full to other creditors;

Foreclosing on the debtor’s property will significantly complicate or make it impossible economic activity debtor;

The debtor meets the signs of insolvency and (or) signs of insufficient property.

In this case, the debtor’s application must be sent to the arbitration court as soon as possible, but no later than a month from the date of occurrence of the relevant circumstances.

It should be taken into account that in accordance with paragraph 2 of Art. 10 of Federal Law N 127-FZ violation of the obligation to submit an application on time in cases established by Art. 9 of Federal Law No. 127-FZ, entails subsidiary liability of persons who are entrusted with the responsibility of making a decision on filing an application by the debtor with the arbitration court and filing such an application for the debtor’s obligations arising after the expiration of the period;

The death of an individual or a court decision declaring him dead.

In accordance with clause 2 of the Methodological Recommendations for organizing work on recognizing as hopeless for collection and writing off arrears of insurance contributions for compulsory pension insurance and compulsory medical insurance, arrears of penalties and fines, approved by the Order of the Board of the Pension Fund of June 24, 2011 N 228r ( hereinafter - Methodological Recommendations No. 228р), the decision to recognize arrears and debts as hopeless for collection and write-off is made on the basis of:

Extracts from the Unified State Register of Legal Entities containing information on the termination of the activities of a legal entity - in the event of liquidation of an organization that pays insurance premiums in accordance with the legislation of the Russian Federation;

Copies of the arbitration court's ruling on the completion of bankruptcy proceedings, certified by the official seal of the arbitration court, issued in accordance with Federal Law N 127-FZ, - in the event that the payer of insurance premiums - an individual entrepreneur - is declared bankrupt;

Copies of the death certificate of an individual - in the event of the death of the payer of insurance premiums - an individual;

Copies of the death certificate of an individual or a copy of a court decision declaring an individual deceased - in the event that the court declares the payer of insurance premiums - an individual deceased.

Note! Depending on the type of insurance premium, the decision to recognize arrears and debts as hopeless for collection and to write them off is made by different bodies:

In relation to contributions for disability and maternity, it is accepted by the Federal Social Insurance Fund of the Russian Federation (clause “b”, paragraph 2 of Resolution No. 820);

With regard to contributions to compulsory health insurance and compulsory medical insurance, the body authorized to accept it is the Pension Fund (subclause “a”, paragraph 2 of Resolution No. 820). At the same time, it is actually accepted by the branches of the Pension Fund of the Russian Federation and the territorial bodies of the Pension Fund of the Russian Federation subordinate to them, to which the Pension Fund of the Russian Federation has transferred the corresponding authority (clause 3 of Methodological Recommendations No. 228r).

The decision to recognize arrears and debts as hopeless for collection and write-off, in accordance with clause 3 of Methodological Recommendations No. 228r, is made:

Branches of the Pension Fund of the Russian Federation, if the amount of arrears and debts subject to recognition as hopeless amounts to 1 million rubles. and more;

Territorial bodies of the Pension Fund of the Russian Federation, subordinate to the branches of the Pension Fund of the Russian Federation, at the place of registration of the payer of insurance premiums, if the amount of arrears and debts subject to recognition as bad is less than 1 million rubles.

To make a decision, commissions are created in the branches of the Pension Fund of the Russian Federation and the territorial bodies of the Pension Fund of the Russian Federation subordinate to them to recognize as hopeless for collection and write-off of arrears on insurance premiums and debt on accrued penalties and fines (clause 4 of Methodological Recommendations No. 228r).

The commission consists of at least three employees of the territorial body of the Pension Fund of Russia. The composition of the commission must include:

The head or deputy head of the territorial body of the Pension Fund, exercising control and coordination of the activities of the territorial body of the Pension Fund for the administration of insurance premiums;

Head of a structural unit whose competence includes organizing the administration of insurance premiums;

Chief accountant of the territorial body of the Pension Fund of Russia.

A meeting of the commission is valid with the participation of all its members. Minutes are kept at the commission meeting.

The work procedure of the commission and its personnel are approved by order of the territorial body of the Pension Fund of Russia.

In order to consider the issue of declaring arrears and debts uncollectible and writing off arrears and debts, the territorial body of the Pension Fund of the Russian Federation, using the software and hardware complex "Insured" (hereinafter - PTK "Insured"), generates lists of payers of insurance premiums registered with such territorial body of the Pension Fund of the Russian Federation, by calendar year deregistration and, in the above cases, deregistration of payers (policyholders).

If the documents specified in clause 2 of Methodological Recommendations No. 228r are available, a certificate of arrears in insurance premiums, penalties and fines for compulsory pension insurance and compulsory medical insurance is prepared for each payer (Appendix No. 1 to Methodological Recommendations No. 228r).

The amount of arrears and debt included in the certificate must be confirmed by the data contained in the documents of the insurance premium payer:

Statements of payment of insurance premiums for compulsory pension insurance (form ADV-11), contained in the PTC "Insured";

Calculations of advance payments (declarations) for insurance premiums for compulsory pension insurance for persons making payments to individuals for the period in which arrears and debt arose, subject to recognition as bad and written off;

Calculations of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds, taken into account in the software and hardware complex "Administration of Insurance Contributions" (hereinafter - PTK DIA);

Registers of payments (payment documents) from the day the arrears occurred to the day the last payment was received;

Requests for payment of arrears of insurance premiums, penalties and fines;

Decisions on the collection of arrears of insurance premiums, penalties and fines made by the territorial body of the Pension Fund of the Russian Federation before January 1, 2010;

Decisions of the territorial bodies of the Pension Fund of the Russian Federation on the collection of arrears on insurance premiums, as well as penalties and fines from funds held in the accounts of the payer of insurance premiums in banks;

Resolutions of the territorial bodies of the Pension Fund of the Russian Federation on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur;

Judicial acts;

Other documents confirming the amount of arrears and debts.

A document confirming the basis for making the decision specified in paragraph 2 of Methodological Recommendations No. 228r;

Reference;

Documents confirming the amount of arrears and debts.

Such an inventory and the documents specified in it are submitted to the commission for consideration.

Note! The form of the decision taken by the commission to recognize as uncollectible and write off arrears on insurance contributions to state extra-budgetary funds and debts on accrued penalties and fines is approved by Order of the Ministry of Health and Social Development of Russia dated January 11, 2010 No. 5n “On approval of the form of the decision to recognize as uncollectible and write off arrears on insurance contributions to state extra-budgetary funds and arrears on accrued penalties and fines" (Appendix No. 2 to Methodological Recommendations No. 228r).

The decision is made in original copies according to the number of extra-budgetary funds, the arrears and debts of which are recognized as bad, plus one original copy.

In relation to arrears incurred during billing periods 2002 - 2009 and for reporting (settlement) periods from January 1, 2010, as well as debts on penalties and fines accrued for the corresponding arrears in relation to the same payer of insurance premiums, separate decisions are made.

If, based on the results of reviewing documents regarding the insurance premium payer, the commission recognizes that there are no grounds for making a decision or not all documents necessary for its adoption have been submitted, the documents are returned with explanations in writing. Information about such a payer is not included in the commission protocol.

In accordance with clause 13 of Methodological Recommendations No. 228r, registration of decisions is carried out in the journal of decisions on recognizing as hopeless for collection and writing off arrears on insurance premiums and debt on accrued penalties and fines of the territorial body of the Pension Fund of the Russian Federation in which the decision was made.

The territorial bodies of the Pension Fund of the Russian Federation compile a monthly register of decisions made by the commission of this territorial body of the Pension Fund of the Russian Federation in the previous month in relation to arrears of insurance contributions for compulsory pension insurance, formed during the reporting (calculation) periods from January 1, 2010, as well as arrears of penalties and fines (hereinafter - register). Such a register must be submitted to the Pension Fund no later than the 10th day of the month following the month the decision was made, with one original copy of each decision attached.

The structural unit of the PFR branch, whose competence includes the functions of organizing the administration of insurance premiums, prepares a statement of decisions made in the previous month to recognize as hopeless for collection and write off arrears of insurance contributions for compulsory pension insurance, arrears of penalties and fines (hereinafter - statement). The statement includes decisions adopted by the commissions branches of the Pension Fund of the Russian Federation and the territorial bodies of the Pension Fund of the Russian Federation subordinate to them, in relation to arrears generated for the reporting (settlement) periods from January 1, 2010, as well as debts on penalties and fines. Statement on on paper and electronically transmitted to the treasury department of the Pension Fund branch. The statement is submitted with one original copy of the decision attached.

The treasury department of the Pension Fund branch writes off amounts accounts receivable, recognized as hopeless for collection in the manner established by budget legislation and in accordance with the requirements of the instructions of the Ministry of Finance of Russia on budget accounting. After the transaction to write off arrears and debts is reflected in the accounting records of the PFR branch, the statements and one copy of the decision remain in storage in the treasury department of the PFR branch.

Original copies of decisions on the number of extra-budgetary funds are sent to the territorial body of the Pension Fund of the Russian Federation, subordinate to the branch of the Pension Fund of the Russian Federation.

To the tax authorities - decisions to recognize as hopeless for collection and write-off in relation to arrears in insurance contributions for compulsory pension insurance, formed during the billing periods 2002 - 2009, as well as debts on penalties and fines;

To the Federal Fund and territorial funds of compulsory health insurance - decisions to recognize as hopeless for collection and write-off in relation to arrears in insurance premiums for compulsory health insurance, formed during the reporting (calculation) periods from January 1, 2010.

Based on the decision, the territorial body of the PFR, subordinate to the PFR branch, enters information on the write-off of arrears on insurance premiums and debt on accrued penalties and fines:

In PTK "Insurers";

In PTK ASV.

The payer of insurance premiums is assigned the status of the insured "Removed from the register with arrears recognized as hopeless for collection." One original copy of the decision is kept in the payer's file.

From the date of the decision, written-off arrears and debt are not taken into account when generating arrears reporting.

A. Ryzhkov

Journal expert

Signed for seal

Angelica, hello!

What can I do to avoid this payment? Is it possible to close an individual entrepreneur, declare him bankrupt, write off the debt and open an LLC for the same activity?

No need to declare bankruptcy. You are lucky that you can write off your debts through amnesty.

Please contact the Federal Tax Service with this question. In addition, you must write a statement about the termination of your activities.

Article 22.3. The procedure for state registration upon termination by an individual of activities as an individual entrepreneur

1. State registration upon termination by an individual of activities as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of the following documents submitted to the registration authority:
a) an application for state registration signed by the applicant in the form approved by the authorized Government of the Russian Federation federal body executive power;

In relation to individual entrepreneurs, the amnesty applies to:

Taxes. Individual entrepreneurs apply one of the five available taxation systems (OSNO, UTII, Unified Agricultural Tax, simplified tax system or PSN) and pay tax payments within the chosen tax system. Arrears on any taxes, debt on fines and penalties incurred in connection with such arrears as of January 1, 2015 for individual entrepreneurs and persons who lost their individual entrepreneur status before the date the tax authority made a decision on write-off are recognized as hopeless and subject to write-off (Article 12 of Law No. 436-FZ). The exceptions are excise taxes, taxes that must be paid when moving goods across the border of Russia, and taxes on the extraction of mineral resources - the amnesty does not apply to these payments.

The law does not limit the amount of debt that can be written off.

Insurance premiums. A large debt for individual entrepreneurs could arise due to non-payment of insurance contributions to state extra-budgetary funds. Law No. 436-FZ provides for the possibility of writing off debts of individual entrepreneurs on insurance premiums, as well as penalties and fines arising in connection with them. The amnesty applies to debt on contributions incurred before January 1, 2017 and applies to existing and terminated individual entrepreneurs, notaries and lawyers, and other persons engaged in private practice.

Debts on contributions up to January 1, 2017 will be written off for entrepreneurs who did not operate and did not report to the state, in which case contributions were accrued in the maximum amount, in accordance with Art. 14 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” [the law became invalid as of January 1, 2017. – GARANT.RU].
It is worth noting that on the basis of this article, the Pension Fund could accrue to an individual entrepreneur who did not transfer to tax service data on income received, contributions according to the following formula: 8 minimum wage x 26% (rate of insurance contributions) x 12 (number of months in a year). Thus, maximum amount contributions accrued by the Pension Fund could exceed 154 thousand rubles. per year, with the adoption of Law No. 436-FZ, individual entrepreneurs will get rid of such large amounts of debt.

It is important to note: if an entrepreneur paid contributions on time until 2017 and submitted reports on them on time, but missed one or more payments, he will not be able to qualify for debt forgiveness under the amnesty.

Everything is in your hands and there is a way out.