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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.
Clause 1 of Article 11 of Federal Law No. 436-FZ dated December 28, 2017 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 436-FZ) provides for recognition as uncollectible and 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, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Federal Law N 212-FZ), debts on relevant penalties and fines accrued 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.

Individual entrepreneurs (IP) will be exempt from tax and insurance debts. Deputies of the lower house of parliament of the Russian Federation supported the introduction of adjustments to the country's Tax Code. The bill, within the framework of which arrears on certain types of taxes will be written off from entrepreneurs working as individual entrepreneurs, was considered and approved by the relevant committee. Earlier, deputies also supported the initiative of the Ministry of Finance to exempt businessmen from paying debts on insurance premiums.

What debts will be written off - current information as of January 2018 (added)

According to the provisions of Law No. 436-FZ dated December 28, 2017. , signed by V.V. Putin, starting from January 2018, citizens (individuals) and individual entrepreneurs will begin to write off debt on insurance premiums (Article 11), taxes (Article 12) and the corresponding amounts of penalties and fines.

Individual entrepreneur's debt on insurance premiums

The debt on insurance premiums of individual entrepreneurs for themselves, incurred for periods before 01/01/2017, is subject to write-off. It should be noted that the debt on contributions will be written off only from those individual entrepreneurs who did not actually conduct activities and did not submit reports, and therefore contributions were accrued to them based on the maximum amount calculated by the formula: 8 x minimum wage x 26% x 12. For existing individual entrepreneurs who are late in paying their dues, for example, for 2017, the debt will not be written off.

All amounts of penalties and fines accrued on the debt will also be reversed.

Please note that only fixed contributions of individual entrepreneurs for themselves can be written off; debts on contributions for employees will not be repaid.

Tax debt of individual entrepreneurs

In addition to insurance premiums, entrepreneurs will be written off debts on all taxes, except for VAT when transporting goods across the border of the Russian Federation, excise taxes and mineral extraction tax, incurred before January 1, 2015.

Also, as in the case of contributions, taxes and penalties will be fully repaid.

Debt of citizens on property taxes

Unpaid payments for periods before 01/01/2015 will be written off from ordinary citizens. debts for land, transport tax and property tax for individuals.

The procedure for writing off debts

All debts on taxes and contributions will be written off by the tax service and the pension fund unilaterally. No applications or supporting documents are required to be submitted to these authorities. Debts will be forgiven both from existing individual entrepreneurs and from individual entrepreneurs who previously registered the termination of their activities.

In the new year without tax debts for individual entrepreneurs

Five deputies took the initiative to adjust the country’s tax legislation in terms of paying debts for certain types of mandatory payments to the country’s tax system. The authors of the document explain that it was developed as part of the work to carry out the instructions of the head of state Vladimir Vladimirovich Putin. Amendments are made as quickly as possible so that they become effective from the beginning of the new year.

The essence of the amendments developed by parliamentarians is to relieve individual entrepreneurs from the need to pay arrears on certain mandatory payments to the country's tax system. At the same time, the amendments will relieve veterans, disabled people and pensioners who own land from paying the “tax on six hundred square meters”.

Read also: Oreshkin proposed to abandon the use of a legal address when registering companies

All these adjustments are part of the tax amnesty, which the head of the Russian Federation proposed to introduce a few days ago. Vladimir Vladimirovich Putin called for making the tax exemption process minimally bureaucratic, without involving taxpayers in it.

Debts of individual entrepreneurs are recognized as bad

The debts of businessmen who worked independently as of January 1, 2015 will be characterized as bad. We are talking about some types of mandatory payments to the tax system. Not included in the list, they became exceptions - customs value added tax, mineral extraction tax, excise taxes.

In the case of individual businessmen, we are talking about almost 100% getting rid of debts to the tax system. This is due to the fact that individual entrepreneurs traditionally work according to the simplified tax system - a simplified tax payment scheme; they often choose and. Some taxes, including UTII, property, and transport, are accrued regardless of the activities of the entrepreneur. In this regard, individual entrepreneurs sometimes have problems with payment. This is due to the fact that a businessman working independently almost always has expenses, but his income may be minimal, which does not eliminate the obligation to pay tax. When there is nothing to make payments, delays begin, penalties and fines are accrued.

"Senseless" debt

Deputies considered and approved another amendment to the Tax Code, specifically. The adjustments increase the list of income that will be exempt from taxation. It is proposed to include among these incomes that were received in the period from January 1, 2015 to December 1, 2017 (from which tax was not withheld).

Experts explain that by introducing the proposed changes, the problem of accumulated debts to the tax system will be eliminated, when collection authorities assessed personal income tax to citizens as a result of writing off their debts to banks, telecommunications companies, etc. President Vladimir Vladimirovich Putin called this practice meaningless. However, we are not talking about getting rid of it altogether. “Contingent income” that the businessman received after the period mentioned above is subject to personal income tax.

The law provides that a tax agent who has not withheld personal income tax is obliged to report this to the tax authorities. Such situations arise if a person received some economic benefit, but not with money in the physical sense. For example, if the bank wrote off the payer’s debt or the company allowed the employee not to pay for a previously taken out loan. In such situations, the citizen must send a declaration and settle accounts with the state. But not all residents of our country act according to the law, and the tax service does not always have the opportunity to collect small amounts.

Situations often arise in which the agent is simply unable to withhold tax. For example, if an organization gives salaries to employees in kind or holds a lottery and gives away prizes.

Today, tax debts in Russia are registered for more than 40 million people, and the amount of debt exceeds 40 billion rubles, Russian President Vladimir Putin noted at a large press conference at the end of 2017.

At the end of 2017, the State Duma discussed and approved changes to the current legislation, which will allow for a so-called “tax amnesty” for citizens and entrepreneurs. Deputies supported a package of amendments to, including changes aimed at writing off debts of individuals and individual entrepreneurs for taxes and contributions. To achieve these goals, Federal Law No. 436-FZ of December 28, 2017 (hereinafter referred to as Law No. 436-FZ) was adopted, which came into force on December 29, 2017 (with the exception of certain provisions for which a different period is established) .

What is a tax amnesty, and how will it affect the situation of individual entrepreneurs?

Tax amnesty means the release of persons from the obligation to pay a certain type of tax to the state treasury, exemption from liability for non-payment of taxes, as well as fines incurred in connection with non-payment. Currently, 3 million individual entrepreneurs have debts on taxes and insurance premiums [about 15 billion rubles, as Vladimir Putin announced at a press conference in December. – GARANT.RU]. An entrepreneur is obliged to report to the state, even if he does not conduct business; penalties are provided for failure to fulfill this obligation (). In the business environment, there are often cases when a business did not live up to the entrepreneur’s expectations and turned out to be unprofitable, and therefore its activities were discontinued. However, the individual entrepreneur is not exempt from the obligation to pay taxes and insurance contributions to the state treasury; as a result, the amount of debt increases, penalties are imposed, including the termination of activities as an individual entrepreneur and the corresponding entry is made in the Unified State Register of Individual Entrepreneurs. With the adoption, entrepreneurs now have the opportunity, recognized by law, to get rid of the financial burden arising from non-payment of taxes and contributions.

What debt of an individual entrepreneur is subject to write-off?

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 the decision to write off () are recognized as bad and subject to write-off. 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. 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 [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 charge an individual entrepreneur who did not transfer data on income received to the tax service, contributions according to the following formula: 8 minimum wage x 26% (insurance premium rate) x 12 (number of months in a year). Thus, the maximum amount of contributions accrued by the Pension Fund could exceed 154 thousand rubles. per year, with the adoption of individual entrepreneurs, they 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 apply for debt forgiveness under the amnesty.

How will the debt be written off?

Tax authorities must write off the debt of current and former entrepreneurs at their place of residence. The amounts to be written off will be determined based on the information available to the government agency. establishes that a decision on debt amnesty can be drawn up in any form, indicating the last name, first name, patronymic of the debtor, his tax identification number and information about the debt being written off. At the same time, the law directly stipulates that the decision is made by a government agency without the participation of the taxpayer (-). However, the law does not define the time frame within which the tax service must make a decision to write off the debt; such uncertainty can provoke a delay in the process. To obtain information about debt write-off and get rid of debt as quickly as possible, an individual entrepreneur can use the following methods:

Applying for write-off of debts on contributions to the tax service

Establishes that tax debt is written off without the participation of the debtor, and with regard to insurance premiums there is no such clarification in the text of the law; accordingly, an individual entrepreneur can take the initiative and apply to the government agency with an application to write off the debt.

Contacting the tax service with a request to clarify the timing and procedure for making a decision to write off debt

An individual entrepreneur has the right to submit an application to the tax service with a request to clarify the situation regarding existing debts, the timing and procedure for writing them off.

After accepting the application, the tax service has 30 days to consider the application and send the applicant a response in accordance with. Having received information from the tax authority about the write-off of his debts, the entrepreneur will be able to navigate the time it will take for the tax amnesty in his case.

Consequences of changes for the state and business

The tax amnesty has a number of positive aspects for the state as a whole and for a specific entrepreneur.

Saving money on debt collection.

The state incurs large administrative costs to collect unpaid debts. From this point of view, an amnesty is a reasonable measure of forgiveness of debts to citizens and entrepreneurs in order to prevent even greater costs for the state system to collect them.

A fair measure for former individual entrepreneurs who failed to carry out business activities, or, having registered, did not carry out it.

Even if the entrepreneur failed to bring the business to the required level, and the business “didn’t work out,” the obligation to pay insurance premiums does not disappear. As a rule, debts, which the individual entrepreneur himself is not always aware of, accumulate, causing consequences in the form of large fines. If the business does not work out, a tax amnesty will be a civilized mechanism for exiting entrepreneurial activity without consequences in the form of large debts. At the same time, if an entrepreneur decides to restore the business, he will not be able to do this without paying off debts. Getting rid of the debt burden will allow some of the individual entrepreneurs to return to their activities.

However, not everyone evaluates innovations from an exclusively positive side. Some believe that it would be fair to divide debtors into categories and apply debt write-off exclusively to businessmen whose business activities have failed and whose accrued taxes cannot be paid for objective reasons.

In any case, the tax amnesty will have a beneficial effect on the state of the business climate in Russia, which is important at the present time. Since entrepreneurs face many obstacles in the course of their activities, including financial ones, state support in the form of writing off debts on taxes and contributions will relieve the debt burden and provide an opportunity to stabilize the situation for those individual entrepreneurs who at one time failed to cope with taxes and insurance obligations.

All entrepreneurs make contributions to the Pension Fund for insurance. Some only for themselves, others for each employee. And it’s better not to joke with this, because fines for late payment are quite serious. Let's figure out how to find out the debt to the pension fund for insurance premiums for individual entrepreneurs online via the Internet and in the offline space.

Online

Individual entrepreneurs are busy people. They have no time to visit the tax office to reconcile their calculations and identify shortfalls in insurance premiums. Therefore, first of all, let’s look at how to find out the debt from the Pension Fund for individual entrepreneurs online via the Internet. This service is provided by as many as 4 services.

In the first three, you will need a TIN - personal taxpayer identification number and other information about the individual entrepreneur. And in the fourth - only last name and first name. It is often used to determine the state of a potential partner’s business. If he has a debt to the Pension Fund, he is unlikely to be active.

1. On the Pension Fund website

And so, the first way to find out the debt to the pension fund according to the TIN for an individual entrepreneur is to use the services of the website of the Pension Fund itself. To do this:

1. Register in the section “Registration in the Unified Identification System”. And create your own personal account, you will need it for further actions. It's a long process;
2. Fill out all the fields in the form that opens, and at the end select the method of receiving the activation code: mail, personal visit or via telecommunication channels;
3. Within 10 days you will receive a code, enter it in the field, enter your password to enter your account and click “Register”.

Now you have access to your personal account, through which you can find out your outstanding pension payments.

2. On the government services website

Let's consider how to find out the debt in the Pension Fund (PFR) for an individual entrepreneur in the public services service. If you are registered, go to the website, go to your personal account, and then select “Get a service” and follow the instructions.

If you still do not have a personal account, register:

• Follow the link to the registration section on the government services website. A window will appear in front of you. This is just the first step - pre-registration. Enter in the fields provided: last name, first name and e-mail or phone number.
• If you have selected a phone number, a code will be sent to it. Enter it in the window to confirm your number and create your password. If you entered an email address, simply follow the link that comes to it, and then also create your password.
• Step two - enter personal data. The system itself will redirect you to the desired page. In the new form, enter all the information about yourself; for this you will need SNILS, indicated on the plastic card, and passport data. Double-check the accuracy of the information and click “Save.”
• Checking the information you entered will take a few minutes, the result will be sent to your email or phone number, and will also be displayed in your account. Click "Confirm" on the personal information page and proceed further.
• Now you have to choose a confirmation method. By Russian Post, when visiting independently or using an electronic signature. Choose a method convenient for you and wait for the activation code. It consists of 20 numbers that must be entered into a special field of the form, generate a password to enter your account and register. Now you can set up your account and check the status of your account.

Here you can draw up a payment order and pay the debt according to the TIN, as well as penalties and fines. Plus, you can view the debt for any other payments.

3. On the website of the Federal Tax Service of the Russian Federation

The next option with which you can find out the debt to the Pension Fund by TIN for an individual entrepreneur is the tax website. Since 2017, it is this body that accepts and controls payments for contributions, so on its official website you can find out debts and create a payment order.

Go to “Electronic Services”, and then to “Payer’s Account”. In the list of services, select the one you need - “Find out your debt.” Enter the required details, including your Taxpayer Identification Number (TIN). You can check it immediately using the “Find out TIN” function.

A code will be sent to your phone, enter it in the appropriate field. And click "Find". That's all. Now wait for a response from the tax inspector. As soon as it arrives, you will be able to draw up a payment order to pay the debt, if any.

4. On the FSSP website by full name

The last way to check the debt to the pension fund online for individual entrepreneurs is to go to the website of the Bailiff Service of the Russian Federation. Information about your debts may be stored there, but only if they are large and the case has been transferred to the bailiffs.

This verification method is the simplest because it does not require registration or special information. With its help, you can find out information about the performance of potential partners or competitors. If he does not pay contributions to his pension, his affairs are bad or his business is only on paper.

To determine whether you have a debt:

• Visit the section “Search physical. persons”, registration is not required.
• Enter your first and last name.
• Select the desired territorial authority (at the place of registration).
• It is not necessary to indicate your middle name or date of birth, but this will speed up the process.
• Click “Search” and the system will give you a list of all enforcement proceedings in relation to a specific person whose data you entered.

Next to the information about the debt, you will be offered to pay it using an online service.

Offline

If you do not have access to the Internet or are not a fan of the World Wide Web and want to get first-hand information about debt, use one of the following methods:

Statute of limitations for debt in the Pension Fund of Russia

There is a widespread belief among individual entrepreneurs that the statute of limitations for debt to the pension fund after the closure of the individual entrepreneur is 3 years, and after that all arrears on insurance premiums will be written off. Alas, this is not true. Penalties are received by individual entrepreneurs even 20 years after closure. AND It is impossible to avoid paying PF bills.

The fine does not exceed 30% of the debt amount. But this is a considerable amount, especially if you delay paying it, because the debt is constantly growing.

The most plausible version of why the individual entrepreneur incurred a large debt to the pension fund is the liquidation of the company. An individual entrepreneur could close and not be deregistered. Time passed, he forgot about everything, and then they sent him a notice with a gigantic amount of debt, a fine, a penalty and a repayment period. It’s better not to wait so long, but to deregister yourself as soon as you decide to close the individual entrepreneur. What are the risks of delay?

Penalties

If the individual entrepreneur does not pay attention to the penalties imposed on him for late payments of insurance fees, then the civil service will resort to forced collection. He will have a little time to resolve the issue peacefully, and then the documents will be sent to the FSSP, after which they will take more effective measures. This may be confiscation of the individual entrepreneur's personal property. First, he will be arrested, and then seized to pay off his debt. The difference between the proceeds and the costs of repaying the arrears will be returned to the owner.

The bailiff can also write off funds from the entrepreneur’s account or deduct them from the company’s profits. To the most negligent individual entrepreneur may prohibit travel outside the country, and possibly conduct transactions with transport and real estate. All restrictions will be lifted when the debt is repaid.

It is better not to bring the situation to a critical state and close the individual entrepreneur correctly, because you will still have to pay the bills.

"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 remit them in a timely and complete manner. 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 compulsory medical insurance funds has been in force on the territory of the Russian Federation "(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 No. 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 contributions - 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.

The main regulatory document establishing the procedure for liquidation of legal entities is the 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 of the Civil Code of the Russian Federation, the liquidation of a legal entity entails its termination without the transfer of rights and obligations in the order 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 of 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 application of Art. 59 of the Tax Code of the Russian Federation. According to this article, arrears attributed to individual taxpayers, payers of fees 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 for federal taxes and fees in the manner established by the Government 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 claims of one creditor or several creditors leads to the impossibility of the debtor fulfilling 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 impossible the debtor's business activities;

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 N 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 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.

Pay attention! 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 authorities:

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);

In relation to contributions to compulsory health insurance and compulsory medical insurance, the body authorized to accept it is the Pension Fund of Russia (clause “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.

Pay attention! 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 the arrears formed during the billing periods 2002 - 2009. and for reporting (calculation) 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 made by the commissions of the PFR branch and the territorial bodies of the PFR subordinate to them in relation to arrears generated during the reporting (settlement) periods from January 1, 2010, as well as arrears of penalties and fines. The statement on paper and in electronic form is transferred to the treasury department of the Pension Fund of Russia branch. The statement is submitted with one original copy of the decision attached.

The treasury department of the Pension Fund of Russia writes off the amounts of receivables recognized as uncollectible 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 statement 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 Pension Fund, subordinate to the Pension Fund 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