In accordance with Article 6.1 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” the Federal Bailiff Service creates and maintains a data bank of enforcement proceedings in electronic form. According to the public part of the Data Bank is published on the official website of the FSSP of Russia.

The information specified in Part 3 of Article 6.1 of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” is publicly available until the day of completion or termination of enforcement proceedings, with the exception of information about the return of the enforcement document to the claimant on the grounds provided for in paragraphs 3 and 4 of Part 1 Article 46 of the Federal Law, or on the termination of enforcement proceedings on the grounds provided for in paragraphs 6 and 7 of Part 1 of Article 47 of the Federal Law, which are publicly available for three years from the date of completion of the enforcement proceedings.

According to Part 3 of Article 6.1 of the Federal Law of 02.10.2007 No. 229-FZ “On Enforcement Proceedings”, the requirements contained in executive documents issued on the basis of a judicial act, the text of which, in accordance with the legislation of the Russian Federation, is not subject to publication, are not published in the publicly accessible part of the Data Bank. posting on the Internet.

To work with the bank, you need to select a subsection - search by individuals or search by legal entities. The section “Territorial Bodies” indicates the region of official registration of an individual, the place of residence or location of his property, the place of registration of a legal entity with the Federal Tax Service, the location of his property or the address of his representative office or branch (for example, Altai Territory).

In accordance with Article 33 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings,” enforcement proceedings may be transferred to another division of bailiffs. By decision of the Director of the Federal Bailiff Service - the chief bailiff of the Russian Federation, enforcement proceedings may be transferred to the Department for the Execution of Particularly Important Enforcement Proceedings. In this case: in the section “Territorial Bodies” it is indicated - the Department for the Execution of Particularly Important Enforcement Proceedings.

The date of birth for an individual is not required to be filled out. If the data matches, for more accurate identification you can fill out the field in the format DD.MM.YYYY.

If you have information about the number of the enforcement proceedings, you can obtain information from the database of enforcement proceedings through the section “Search by number of the enforcement proceedings”.

If you have information about the number of the executive document, you can obtain information from the database of enforcement proceedings through the section “Search by number of the executive document”.

The FSSP of Russia does not store or transfer to third parties personal data entered by users in the search form.

The service “Data Bank of Enforcement Proceedings” is provided only on the official website of the FSSP of Russia at http:// and sections of the territorial bodies of the FSSP of Russia located in third-level domains r**..

using the service Data Bank of Enforcement Proceedings on the official website of the FSSP of Russia online through the electronic payment systems of Promsvyazbank, QIWI (no commission), Tinkoff (no commission), ROBOKASSA, OPLATAGOSUSLUG.RU, WebMoney, Yandex.Money, PAYMO, Syst Projects City, Systems Pro simple Payments, GOSOPAYA, RFI Bank. The payment system PLATAGOUSUSLUG.RU also allows you to pay debts from a mobile phone account and through Euroset stores, and the Yandex.Money payment system through mobile phone stores;

using the “FSSP” application for mobile devices online through electronic payment systems;

through your personal account in the Sberbank Online bank by selecting the “FSSP of Russia” service (for users of Sberbank of Russia bank cards);

through instant payment terminals and ATMs;

using the service Data Bank of Enforcement Proceedings on the official website of the FSSP of Russia, print a receipt for payment and pay directly at the bank.

The entry in the Data Bank will be deleted or changed (in case of partial repayment of the debt) within 3 to 7 days from the date of payment, since the funds must be transferred to the deposit account of the bailiff department, distributed, and transferred to the recoverer.

If you have any additional questions, you can contact the bailiff department directly at the specified address or telephone number in order to obtain information about the receipt of funds or about taken and possible enforcement measures, such as, for example, a temporary restriction on travel outside the Russian Federation.

To clarify the nature and basis of decisions taken to collect administrative fines and tax payments, the FSSP of Russia suggests contacting the authorized body that made the relevant decision, or obtaining information on the official website of the State Traffic Inspectorate of the Ministry of Internal Affairs of Russia, or the Federal Tax Service.

You can obtain information on the progress of enforcement proceedings by contacting the Unified Portal of State Services at: https://www.gosuslugi.ru/structure/10000001012

Users of the social networks “VKontakte” and “Odnoklassniki” have the opportunity to obtain information about the presence/absence of debt through a special application “Data Bank of Enforcement Proceedings”.

You can also obtain information about the presence/absence of debt from mobile devices using the following portable operating systems: Android, iOS and Windows Phone. The application is easy to find and install on the appropriate systems from the Windows application “stores” on Windows Phone, from Google Play on Android, from the App Store on iOS, by typing “fssp” in the search.

Applications for social networks and mobile devices allow you not only to receive information about the presence/absence of debt in enforcement proceedings once, but also to subscribe to receive this information constantly. By subscribing, you will receive notifications about new debts or changes to existing ones.

When a person decides to start a business as an individual, he is required to register as an individual entrepreneur (abbreviated as IP). Without this registration, any activity aimed at systematically generating profit will be considered illegal, which may lead to tax, administrative and even criminal liability. It's no secret that as soon as you register as an individual entrepreneur, you automatically become payers of the appropriate taxes and contributions. But what specific taxes and contributions an individual entrepreneur should pay depends on the taxation system he uses.
In short, all individual entrepreneurs pay:

1. Tax on income received (rates depend on the taxation system);
2. Property tax, land tax, transport tax (provided that the individual entrepreneur uses real estate, transport or land plots for his commercial activities);
3. Insurance premiums.

Main features of existing taxation systems for individual entrepreneurs:

General taxation system (OSNO)

When carrying out business activities on the general taxation system, an individual entrepreneur pays the following types of taxes:

• Personal income tax (13% of income);
• VAT (18% or another rate established by the Tax Code of the Russian Federation);
• property taxes: property, transport, land.

Simplified taxation system (STS)

Individual entrepreneurs using a simplified taxation system are required to pay income tax at the appropriate rate, the amount of which depends on the tax base:

• 6% of the amount of income;
• 15% from the difference “income minus expenses”.

The simplified tax system exempts individual entrepreneurs from paying personal income tax and VAT, but property taxes must be paid in the general manner.

Single tax on imputed income (UTII) or patent

Individual entrepreneurs on the UTII system pay tax at a rate of 15% of imputed income. The specified income is calculated as the amount of potential revenue of an individual entrepreneur for a specific type of activity.
An individual entrepreneur operating on the basis of a patent pays the cost of the patent, which is equal to 6% of the amount of possible annual income for a certain type of activity. The amount of potential annual income by type of activity is established at the level of constituent entities of the Russian Federation and is enshrined in regional legislative acts.
Individual entrepreneurs operating under the UTII or patent system do not pay personal income tax, VAT, or property tax used in business activities, with the exception of property tax, for which the tax is calculated from the cadastral value. Transport and land taxes are paid in the same way as under OSNO and simplified taxation system.

Employee payroll taxes and insurance premiums

If an individual entrepreneur hires employees, he receives the status of a tax agent: he is obliged to transfer personal income tax to the budget from their wages in the amount of 13%, as well as pay insurance premiums at legally established rates.
If an individual entrepreneur works independently, then he is obliged to pay insurance premiums for himself. Contributions are paid regardless of whether the individual entrepreneur carries out his activities or not.

Responsibility of the taxpayer (IP)

Late or incomplete payment of taxes by individual entrepreneurs can become a serious problem.
The legislator has established the following sanctions for late payment, non-payment or incomplete payment of taxes by individual entrepreneurs:

1. Penya:
   For each day of delay in fulfilling the obligation to pay taxes, starting from the day following the tax payment established by tax legislation, a penalty is charged equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time, and starting from the 31st calendar day of delay - 1 /150 refinancing rate of the Central Bank of the Russian Federation.
2. Fine:
   Non-payment or incomplete payment of tax amounts by an individual entrepreneur as a result of underestimation of the tax base, other incorrect calculation of tax or other unlawful actions (inaction) entails a fine in the amount of 20% of the unpaid tax amount. If this act was committed intentionally, the fine will be 40% of the unpaid tax amount.
3. Criminal liability:
   For tax evasion or for concealing funds or property from which taxes should be collected (Article 198, 199.2 of the Criminal Code of the Russian Federation).

Where can I find out and pay individual entrepreneur (IP) taxes and debts on them?

There are several ways to find out the amount of taxes an individual entrepreneur has or the debt owed on them:

1. Complex: the amount of tax and debt for it can be found out by contacting the tax authorities directly. However, when getting into such organizations, you should take into account the factor of lost time, since any government agencies in our country mean long and drawn-out queues, turmoil, confusion, slowness and unnecessary nerves.
2. Simple: quickly check and pay individual entrepreneur taxes using the TIN on our website.

Our advantages:

1. You can find out the amount of individual entrepreneur taxes and debt on them, as well as pay them at any time of the day.
2. The service works quickly and efficiently, the entire process from requesting a debt to paying it takes no more than 5 minutes. You will be sent the most up-to-date information on tax charges and existing debts (we receive information directly from the Federal Tax Service of the Russian Federation).
3. A convenient way to pay taxes, guarantees that paid taxes and debts will be written off.

Russian individual entrepreneurs are exempt from mandatory accounting. However, they are taxpayers with all the attendant responsibilities. Accordingly, the individual entrepreneur may develop a tax debt. In this connection, each commercial entity needs to know how to obtain information about the fulfillment of obligations to the domestic budget.

Registration of an individual entrepreneur

As a general rule, citizens who have passed the state registration procedure have the opportunity to carry out activities aimed at making a profit.

The fact of obtaining the appropriate status is confirmed:

• assignment of OGRNIP;
• entering information about a new entity into the Unified State Register of Individual Entrepreneurs;
• issuing to the citizen a record sheet in form No. 60009.

Accordingly, only after the occurrence of all these events can a tax debt of an individual entrepreneur arise.

It is important to note that arrears in fulfilling obligations to the budget may arise for an individual entrepreneur as a result of:

• incorrect calculation and calculation of amounts payable;
• incorrect completion of declaration forms.

Erroneous actions of employees of the Federal Tax Service conducting a desk audit of reporting can also lead to arrears.

Regardless of the reasons for improper fulfillment of fiscal obligations, every entrepreneur needs to know the answer to the question of how to find out the tax debts of an individual entrepreneur.

Understanding the algorithms and mechanisms for obtaining information about the state of settlements with the budget of the Russian Federation and its constituent entities will help to significantly reduce the amount of negative consequences for individual entrepreneurs, since the final amount of penalties for tax arrears directly depends on the period of existence of such underpayment.

How to check the tax debt of an individual entrepreneur

Currently, domestic individual entrepreneurs can find out about the status of their payments to the budget in one of the following ways:

• go to the territorial department of the Federal Tax Service and receive a certificate about the presence or absence of debt on taxes and fees;
• use electronic services available on the official websites of the Russian Federation and allowing you to obtain information about individual entrepreneur debts to the budget;
• carefully study the website of the Federal Bailiff Service for pending proceedings regarding budget obligations;
• Electronic case files of Russian courts can also help in obtaining data on the existence of debt.

It is important to emphasize that the last two options facilitate the search for information not only about the tax debts of the individual entrepreneur, but also regarding other outstanding and unfulfilled obligations of the entrepreneur.

In order to obtain up-to-date and reliable information on the status of their settlements with the budget, each taxpayer has the right to personally request the relevant information from the territorial Federal Tax Service. To do this, he needs a passport and TIN, and also needs to get a personal reception from the inspector.

This procedure is free, but not very convenient due to significant time costs.

Therefore, at the moment, interested parties can check individual entrepreneurs for debt according to the TIN using the taxpayer’s personal account located on the website of the Federal Tax Service of Russia at the address: https://lkfl.nalog.ru/lk/.

However, to use this service, an entrepreneur should obtain a registration card containing a login and password from any Federal Tax Service Inspectorate.

You can also log into your personal account using an electronic signature or through the Unified Identification and Authentication System.

In addition to the above, you can find out the debt of an individual entrepreneur by TIN on the government services website. To do this, you need to log in to the resource and follow the link “Find out your debt.” The service will automatically provide up-to-date and reliable information on the status of settlements with the budget.

In conclusion, it should be noted that knowledge of ways to obtain information about an entrepreneur’s debt will allow both to collect the debt if the individual entrepreneur has ceased activity, and to take steps by the citizen to voluntarily fulfill obligations.

The status of an individual entrepreneur not only opens up opportunities for the implementation of business ideas, but also requires strict compliance with Russian tax legislation. Entrepreneurs are obliged to pay taxes to the budget and make insurance contributions within regulated periods and in full. However, the deadlines regulated for payment are often violated for various reasons, sometimes beyond the control of the businessman. How can you find out the amount of tax debt of an individual entrepreneur and the consequences of arrears.

The activities of an entrepreneur involve regular contributions to the budget.

There are two types of taxes that entrepreneurs are required to pay to the budget:

• established in accordance with the chosen taxation regime;
• mandatory payments for insurance purposes (pension and health insurance). Deductions must be made regardless of whether the activity is actually carried out or whether there is income. In other words, it is necessary to pay insurance premiums from the moment of registration until the termination of activity by making an appropriate entry in the Unified State Register of Individual Entrepreneurs (liquidation).

At the time of registration, the entrepreneur can independently choose the form of taxation, otherwise the main regime will be automatically applied.

The list and amount of taxes to pay will depend on your choice:

• OSNO – requires payment of VAT (18%), income tax (20%) and property tax (2.2%);
• Simplified tax system - an entrepreneur can choose the object of taxation from two options: “income” or “income minus expenses.” The tax rate is 6% and 15% respectively. The entrepreneur is exempt from other payments (except for insurance contributions);
• PSN - an entrepreneur acquires a patent, the cost of which is 6% of the planned amount of profit;
• UTII - tax is calculated at 15% of the imputed amount of profit, taking into account physical indicators.

When an entrepreneur acts as an employer, he acquires the function of a tax agent and obligations to pay taxes:

• 2.9% – to the Social Insurance Fund;
• 2.1% – FFOMS;
• 3% – Compulsory Medical Insurance;
• Personal income tax for personnel.

Payment of tax payments must be made within the strictly regulated deadlines. Entrepreneurs using the simplified regime must make payments 4 times a year: advances are transferred by the 25th day of the month following the reporting quarter, the total amount is transferred by April 30 of the year following the reporting tax period. If an individual entrepreneur does not operate on the simplified tax system and has no profit, tax payments are not made.

Payments to the Medical Insurance Fund and the Pension Fund are made within the time frame based on the chosen taxation regime, but no later than the end of the calendar year. If obligations are not fulfilled, regulatory authorities will charge penalties and fines.

Payments to the Social Insurance Fund and the Compulsory Medical Insurance Fund must be made from the moment the salary is calculated, no later than the 15th day of the month following the reporting month. If business activity is officially terminated, tax is calculated and paid from the beginning of the tax period until the date of liquidation. Personal income tax for personnel must be paid no later than the date of payment of salaries.

Individual entrepreneurs on OSNO pay tax three times a year: before 15.07 - for the half-year, before 15.10 - for the 3rd quarter, before 15.01 of the year following the reporting period - for the last quarter. Additional payments and adjustments are made before July 15 of the next tax period.

The single imputed tax must be transferred quarterly, before the 25th day of the month following the reporting period. Entrepreneurs on the Unified Agricultural Tax must make payments by July 25 and March 31 of the following reporting year.

There are several ways to pay off your debt, the most popular being:

1. Through the Internet bank of the servicing bank via a payment order (it is important to avoid mistakes when filling out and to ensure that the details are up to date).
2. Through a bank employee by drawing up a payment order.

An individual entrepreneur can personally contact the bank or delegate authority to a representative by proxy. Details for payment may be indicated in the letter from the Federal Tax Service regarding the occurrence of a debt. If this has not yet been received, the necessary information can be obtained on the website of the regional tax authority or by personally contacting the employees of the Federal Tax Service.

In addition to the obligations to pay taxes, entrepreneurs-employers must regularly report to the fiscal service authorities and Funds in accordance with the chosen form of tax regime. Reporting to the Funds must be generated and submitted regardless of the chosen taxation regime.

Tax debt is the late payment or complete lack of payment by an individual entrepreneur of taxes, fees and other mandatory payments regulated by law. Even entrepreneurs who carefully observe tax discipline are not immune from the appearance of debt.

Arrears may arise if:

• the payment was made late - it is important to know the deadlines for payment and make deductions in advance, since the payment may be delayed by the servicing bank or returned due to incorrect details;
• incorrectly calculated payment amount is one of the most common reasons. It implies that the individual entrepreneur contributes an amount insufficient to repay the debt. To avoid such situations, it is necessary to carefully calculate the payment or resort to the services of a professional accountant, or use specialized software for calculating the payment;
• errors in the payment order - even if the payment is sent on time, funds will not be credited if there are incorrect details or errors in the name of the payment. The state budget system will not be able to recognize the payment, which will result in a debt.

Other reasons, both objective and subjective, may also contribute to the appearance of debt:

• bankruptcy of a business entity – initiated both personally by the entrepreneur and by regulatory authorities. Debt to the budget is repaid using property (if any);
• force majeure: natural phenomena, military actions;
• changes in tax legislation;
• decrease in income;
• departure of a businessman with the inability to make a payment;
• decline in production;
• loss of postal notice.

Thus, it is possible to avoid the formation of arrears only through strict control over the timely payment of necessary payments.

It is not necessary to have a full-time accountant. You can find a professional accountant to work remotely, which will allow you to significantly save not only on salary costs, but also on paying fines for accounting errors.

It is in the interests of entrepreneurs to monitor the formation of debts on tax and other payments to the budget. There are several ways to find out the tax debt of an individual entrepreneur.

Each entrepreneur can choose a convenient way to identify the amount of debt:

• make a personal visit to the fiscal service authorities and order a certificate on the status of payments for taxes and fees, confirming the presence or absence of debt. An authorized representative of the entrepreneur can also make a request (it is necessary to have a notarized power of attorney);
• use specialized electronic services that allow you to obtain information about tax debts according to the individual entrepreneur’s TIN;
• go to the FSS website to study information about unfinished proceedings under budget obligations;
• study electronic files of domestic courts.

Using the last two methods is more labor-intensive, but it is possible to check not only tax debt for individual entrepreneurs, but also other types of debts unpaid by the entrepreneur.

Information on the status of settlements, which does not raise doubts in terms of relevance and reliability, can be independently obtained by businessmen by requesting a territorial division of the Federal Tax Service. To create an application, you will need a passport and TIN. This information is provided free of charge, but obtaining information requires time and waiting for the certificate to be ready.

Tax debt for individual entrepreneurs is displayed in Personal, which must be entered through the website of the tax authorities https://lkfl.nalog.ru/lk/. To become a user of the service, you will need to visit the territorial office of the Federal Tax Service at the place of registration and receive a registration card that contains your login and password. Gaining access to your account is also possible using an electronic signature or Unified Identification Number.

To find out the amount of debt through the Federal Tax Service website you will need:

1. Log in to your Personal Account.
2. Go to the section with the same name, which allows you to find out the debt.
3. Read and agree to the terms.
4. Enter the IP details.
5. Indicate the code received on your phone.
6. Select the “Find” command.
7. Wait for a response.

The received answer can be printed. If you enter erroneous information, you can clear the lines and start entering again. It is important to know that the reason for the formation of debt can be a change of address of an individual entrepreneur or a move. In such a situation, it is necessary to carry out an additional check of the debt at two addresses: new and old.

Experts recommend checking counterparties before concluding an agreement. This will avoid problems with the solvency and reliability of partners. To check for tax arrears of partners or competitors, you need to know the TIN. The State Services portal and the Federal Tax Service service allow you to check some tax payments (property, transport, land, personal income tax) without registering.

You can also refer to the bailiffs website fssprus.ru/iss/ip/:

1. Go to the “Information Systems” section.
2. Select “Enforcement Proceedings Data Bank”.
3. Select a section for individual entrepreneurs, as well as an accounting region.
4. Enter details.
5. Wait for an answer. If there is no debt, a message will be displayed indicating that there are no search results.

If a bankruptcy case has been initiated, information about this can be found in the file of cases on the website of the arbitration court.

An entrepreneur can also obtain data on the current state of tax debt on the State Services Portal. You will need to go through the authorization procedure and go to the “Find out your debt” section. The portal will help you obtain up-to-date and reliable information about the state of settlements with the budget.

Consequences of non-payment of taxes

Registration as an individual entrepreneur entails a number of obligations, in particular regarding the payment of taxes. Violations of such an obligation entail the bringing of individual entrepreneurs to liability regulated by Art. 122 of the Tax Code of the Russian Federation.

The following penalties are provided:

1. 20% of the non-payment amount, if the violation is recognized as unintentional (for example, the payment order was filled out incorrectly, the payment was delayed for a short period of time);
2. 40% of the amount of non-payment if the entrepreneur’s actions are recognized as intentional. It is extremely difficult to prove such a fact.

Tax legislation allows for the prosecution of persistent defaulters with a penalty of imprisonment for up to 3 years. It is important to understand that the application of criminal liability is regulated by law only in cases where the debt exceeds 6 million rubles.

The Federal Tax Service Inspectorate has the authority to seize the defaulter’s current account. It will be impossible to carry out transactions on the account. The seizure will be lifted only after the debt is fully repaid. In addition, the tax service can write off the balance of funds in the current account as debt repayment.

A new type of punishment for entrepreneurs who evade tax payments is the restriction of travel outside the country. To withdraw, you must pay the debt.

To prevent the formation of debts on taxes and fees, you must follow the recommendations:

• regularly monitor updates to tax legislation, know the deadlines for payment and reporting;
• check your debt status monthly using one of the previously mentioned methods;
• accounting work must be clearly organized, software installed;
• promptly repay the debt, accrued fines and penalties, if arrears still arise.

The growth in online accounting users is accelerating for a variety of reasons. The main one lies in the fact that these services not only allow you to keep records without accounting staff, but also, if necessary, quickly receive advice on taxation and accounting issues.

Thus, individual entrepreneurs are endowed with an arsenal of necessary tools to prevent the occurrence of arrears in taxes and fees. Good payment discipline will allow you to avoid additional material costs.

Taxes are mandatory payments paid by legal entities and individuals to the state, which must be transferred in full and on time. However, for subjective or objective reasons, it is not always possible to do this on time, which is why many citizens need to find out what kind of debt they have, which can be done using various methods.

You can check your debt online via the Internet. To do this, you need to go to the official website of the Federal Tax Service of the Russian Federation. This site contains several sections; to check tax debts, you should select the “Electronic Services” section.

In this section, the user will be offered a drop-down menu with various items; to check the debt, you must select the very first one - “Personal Account for Individuals”. In the personal account, the user will see a text with a number of links, among which they should select “Find out your debt.”

Before using the functions of your personal account, you must register in it. To do this, you should fill out the appropriate application, the form of which can be obtained from the tax office or directly on the website (submitting an application through the website is the first step, after which you will still need to visit the tax office).

Tax inspectors will issue the citizen with a Registration Card with a primary login and password, which will allow you to log into the system.

To obtain a Registration Card, you must provide the following documents to the tax service:

• Passport or other identification document of the applicant.
• Certificate of registration with the relevant tax service.

When using your personal account for the first time, the user needs to change the password and login - changing the password is mandatory, since otherwise the personal account will be blocked a month after registration. When replacing credentials and logging into the system, the user must enter a digital code to confirm that a real person and not a robot is interested in the information. After confirming the data, you will be able to select the “Find” item, clicking which will allow you to determine whether there is a tax debt.

“Personal Account” also allows the user to:

• Detect the presence of overpayments.
• Get information about debt to the budget.
• Check the amount of accrued tax payments.
• Receive all tax receipts and notices and print them.

How to find out the debt by TIN

You can find out your tax debt not only on the official website of the Federal Tax Service. The second resource that provides information about tax debts is the government services portal gosuslugi.ru. Here the user needs to select the “Tax debt of individuals” tab on the main page.

To obtain information about tax debt, the resource asks the user for registration (you can activate by cell phone number or by specifying the SNILS number) and personal data (except for the full name entered during registration, you must add data about the place and date of birth, TIN, place of residence and registration , email address and home phone number).

Information on overdue debts can be obtained on the official website of the Federal Bailiff Service. To find the necessary information, the user should select the “Search Register for Enforcement Proceedings” tab. Here information can be obtained without registration and TIN. You must enter only the last and first name of the debtor in the search box, and select the required region from the list. To obtain more accurate information, you should add your middle name and date of birth.

If the taxpayer does not pay debts voluntarily, the tax service will collect the debt through the courts using the mechanism of a court order (a simplified procedure in which the presence of the debtor is not necessary). Then the court order will be transferred to the bailiff service for execution. On the website of this service you will be able to obtain information about enforcement proceedings:

• Full name and place of residence of the debtor.
• Grounds for debt collection (judicial act).
• Amount of debt.

In this case, the user will need to enter his TIN to receive information.

The activities of individual entrepreneurs, like any other type of commerce, involve the payment of taxes. This norm is provided for by the current legislation of the Russian Federation, and any deviation will entail appropriate measures of criminal or administrative liability.

Quite often, individual entrepreneurs need to clarify the amount that should be transferred. For example, an entrepreneur has so-called “tails” that must be dealt with. To solve the problem, you will need to find out the tax debt; obtaining up-to-date information regarding the status of calculations using the TIN is the right of every taxpayer registered in the Federal Tax Service database. There are several ways to do this, each of which has a number of advantages and disadvantages:

• Visit to the Federal Tax Service: the taxpayer can contact the tax service at any time and find out the exact amount of debt to be repaid right in the operating room. The tax inspector will also inform you about possible ways to pay the debt. The advantage of this method is that the payer can receive a response immediately, on the day of the application. The main disadvantage is that you must apply in person and not through representatives (the exception is representation of interests by proxy); also, the disadvantages include the limited operating hours of the tax service, long queues in waiting rooms, and the need to submit a request in writing to obtain additional information.
• Letter from the Federal Tax Service: tax authorities regularly draw up and send information letters to debtors about the amount of debt to the individual entrepreneur’s registration address. Entrepreneurs who do not live at their place of registration must periodically check their mail. In modern realities, such a technique is already considered outdated.
• Online check of “Personal Account”: obtaining information on the website of the Federal Tax Service about the type of tax, deadlines for its payment, amount of debt, object of taxation and tax benefits. The advantages of this method are 24/7 access to the information database with the Internet and free provision of the service. Among the disadvantages, it is necessary to note the need for registration (the lack of registration limits access in some regions of the country).
• Obtaining information on other sites: gosuslugi.ru (the advantages and disadvantages of the resource are similar to the previous method).
• Special carrier programs: SBIS, Bukhsoft, through which the user can carry out tax calculations for arbitrary periods, sign reconciliation reports using a digital electronic signature, and check counterparties.
• Information via SMS: a fast, but paid service, which consists of providing brief information about the amount of debt.

Individual entrepreneurs can repay tax debts in various ways, the most convenient are:

• Printing a payment receipt with the subsequent transfer of funds from the individual entrepreneur’s account by the operator at any bank branch that accepts tax payments.
• Creating a payment order in the Internet bank, it is important to avoid mistakes when entering information into the payment document and correctly enter the purpose of the payment and the BCC so that the funds are transferred as intended.

Individual entrepreneurs operating without opening a current account can use another way to pay off debt - they can pay taxes in person at any bank branch that accepts payment of debts (for example, at Sberbank).

The money transfer will be issued in accordance with the details of the Federal Tax Service at the place of registration. Correct crediting of money by tax office employees is only possible if the details are correctly specified (purpose of payment and type of tax paid). Also, when paying at a bank branch, the payment documents must contain information about the taxpayer that matches the registration information of the individual entrepreneur.

To repay the debt, you can use an electronic terminal, but the payer must check the entered data and remember to pick up and save the printed receipt (a document that confirms the payment).

For non-payment of taxes, tax officials most often impose an administrative sanction such as a fine:

• 20% of the unpaid amount in cases of unintentional non-payment (incorrect completion of the payment document, violation of payment deadlines).
• 40% of the tax if the payer’s actions were deliberate.