Taxes are significant payments for each person or company. They must be paid for transport, real estate, income and other property. For individuals, the calculation of the correct amount of deductions is carried out by employees of the Federal Tax Service, after which citizens receive only a notification of the deadline for payment and a receipt for payment.
Often people have low incomes or other reasons why they cannot allocate funds for these purposes. In this case, the question arises - what will happen if you do not pay taxes? It is important for the state that each person takes a responsible approach to their duties, therefore, in the absence of payments, really strict penalties are applied.
What are the tax penalties?
What will happen if you do not pay taxes? The most significant point is that significant penalties are charged. They depend on the size of the payment and the number of days during which no funds are paid, and these days are called late.
According to the general rules, for each such day a penalty is charged, calculated in certain percentages to the amount that was not transferred by the taxpayer. It depends on the refinancing rate, therefore it is usually equal to 1/300 of the unpaid tax under art. 75 Tax Code.
Additionally, the provisions of Art. 122 of the Tax Code, which states that if funds in the form of tax are not paid in full or in part, since the tax base was underestimated intentionally by the taxpayer, all these actions lead to the calculation of fines. If the tax was calculated incorrectly or if no action was taken by citizens to change the indicators available in the receipt, then the penalty varies from 20 to 40%. The exact size depends on whether such actions are recognized as intentional or random.
When does the FTS go to court?
What happens if you do not pay taxes for a long time? Since 2015, with the accumulation of significant debt, as well as in the absence of transfers to the budget for a long period of time, state bodies have the ability to apply to the court for enforcement. To do this, use the standard procedure:
- employees of the Federal Tax Service file a corresponding application with the court, on the basis of which debts should be collected from the citizen;
- such a statement is filed within 6 months after the date has arrived when the taxpayer was supposed to pay tax;
- appeal to the court is allowed only in the presence of debt, the amount of which exceeds 3 thousand rubles .;
- when the claim is satisfied, enforcement proceedings begin;
- on the basis of the writ of execution, bailiffs begin to act.
Bailiffs have different possibilities for influencing debtors. What will happen if you do not pay taxes, while the Federal Tax Service appeals to the court? In this situation, bailiffs can seize accounts, prohibit travel outside the territory of the Russian Federation, and in extreme cases even seize and confiscate valuable property, which is then sold at auction. The amount received from this is used to pay off the debt, and the remaining funds are transferred to the citizen.
Limitation period
In such cases, the statute of limitations is standardly 3 years. If during this period of time the FTS does not apply to the court for the forced collection of funds, the debtor may no longer worry that funds may be collected from him in any way.
How do you plan to tighten conditions?
The Federal Tax Service plans to introduce other tough measures to improve the efficiency of recovering funds from people who do not want to transfer taxes to the budget. For this, special guidelines were developed. They indicate measures that increase the amount of funds transferred to the budget:
- Immediately after the amount of the debt exceeds 3 thousand rubles, an application is sent to the court for the forced collection of money.
- If the debt is more than 10 thousand rubles, then a temporary restriction is set for the debtor to travel outside the Russian Federation.
- If the debtor does not have property that could be confiscated for subsequent sale, then with the help of bailiffs various sources of income of the citizen are identified that could be used to pay off debts.
- If the debt exceeds 25 thousand rubles, then a request is sent to the PF to identify which company pays the mandatory payments for the citizen, which will allow you to go to the place of work to forcibly recover part of the income represented by salaries, pensions, scholarships or other periodic payments.
Additionally, inspection workers regularly collaborate with employees of the FSSP and the traffic police, therefore, they conduct specialized raids together with them, on the basis of which taxes are levied on individuals in the most popular public institutions. Therefore, when answering the question of what will happen, if you do not pay taxes, citizens should be prepared for the fact that different really tough methods will be applied to them, allowing to recover debts.
Features of non-payment of income tax
Each person earning income must pay income tax, otherwise called personal income tax. It is considered the main fee paid from all cash receipts of a citizen for the year.
The tax rate varies depending on the annual income, since if it does not exceed 512 thousand rubles, then 13% will be charged, and if it is higher, you will have to pay 23% of the money received. The transfer of this tax for employees is carried out by the employer. In other situations, for example, when selling a car or real estate, when renting an object or in other situations, you will have to independently calculate and pay tax. Additionally, there is an obligation to submit a declaration.
You must pay personal income tax before December 1 of the year following the reporting year. The 3-NDFL declaration on all income is required to be transferred to the employees of the Federal Tax Service by April 1 of the same year.
If a citizen decides not to pay money, then he must know what will happen if he does not pay taxes. The main negative consequences include the following:
- in the absence of a declaration, a fine of 5% of the amount of tax to be paid on the basis of this document is charged on time;
- if the delay exceeds 180 days, the fine grows to 30% of the tax amount, after which an additional 10% is charged for each month of delay;
- for the lack of transfer to the budget, a penalty is calculated based on the refinancing rate;
- for violation of the terms for transferring money, a fine of 20% of the amount of tax is imposed.
Information that a person received income through the sale of an apartment, car, plot of land or other property is received by employees of the Federal Tax Service from various government bodies or other participants in the transaction, which include buyers, notaries, proxies or traffic police.
Additionally, employees of the Federal Tax Service will identify whether the conditions for paying tax were violated intentionally by a citizen or not. In the first case, stricter penalties will be imposed on him.
The nuances of paying property tax
Each person who has a certain valuable property is obliged to pay an annual fee from it. Therefore, you should find out what will happen if you do not pay real estate tax, since employees of the Federal Tax Service must have information about all the objects and their owners.
This payment is paid until December 1 of next year, so every person for 2017 must transfer funds before December 1, 2018. A notification of this together with the receipt must come directly to the place of residence of the taxpayer. Until this point, you can not transfer money.
Responsibility for non-payment of property tax
What will happen if you do not pay property tax? Different measures of punishment are applied to non-payers:
- Untimely transfer of funds leads to the accrual of interest, and it is calculated by multiplying the debt by the number of days of delay, and also takes into account 1/300 of the refinancing rate.
- Additionally, a penalty equal to 20% of the outstanding amount is charged. If employees of the Federal Tax Service have evidence that the money was not transferred intentionally, then the fine may increase to 40%.
- Six months later, or upon reaching a debt of 3 thousand rubles. tax may apply to the court for the forced collection of funds.
- Additionally, a letter may be sent to the debtor's place of work, which contains information about his failure to fulfill his duties as a taxpayer.
Having figured out what will happen if you do not pay taxes, everyone should understand that as a result, you still have to pay off the debt, but it will be significantly increased due to fines and penalties.
The specifics of non-payment of transport tax
All owners of different vehicles must pay the transport tax. It is also calculated by the employees of the Federal Tax Service, and a receipt for payment is sent at the place of registration of the taxpayer.
Funds must be transferred before December 1 of next year. Even if a person does not receive a notification from the Federal Tax Service, he must take care to obtain the document on his own in the inspection.
What threatens the non-payment of transport tax? When delinquencies are identified, fines and penalties are assigned, and the same rules are used for calculation as in the absence of money for other taxes.
What threatens the lack of taxes for entrepreneurs?
Each person who decides to engage in entrepreneurial activity, chooses the appropriate organizational form for work. Most often they prefer to register IP. This is due to the ease of registration, low taxes and other positive parameters.
IP pays taxes depending on the chosen mode:
- BASIC. Different types of taxes are paid on it, which include property tax, personal income tax for employees, income tax and other fees.
- STS It is required to pay a single tax on a quarterly basis, which depends on revenue or profit. The size is calculated independently by the entrepreneur or hired accountant. Single tax penalties are defined as 20% of the amount of the fee. If it is possible to prove that the damage was caused to the state on an especially large scale (hidden incomes exceed 3 million rubles for three years), then in this case not only a fine is imposed, but also criminal liability.
- UTII. The imputed tax transfers quarterly an invariable amount of funds, which depends on various physical or other indicators, which usually do not change over time.
- Patent. Money is paid when a patent is purchased, and no funds should be transferred to the state during its validity. But at the same time, it is possible to pay out funds in several stages. If they are not listed at the appointed time, the patent shall be suspended.
Most often chosen by entrepreneurs UTII or STS. In this case, you will have to pay only one tax, which replaces all other fees. Even an individual entrepreneur does not have to transfer funds for received income.
What to do in case of delays?
What to do when the single tax is not paid on time? In such a situation, the tax itself and all accrued fines and penalties must first be paid.
It is advisable to contact the department of the Federal Tax Service to confirm the absence of debts.If an individual entrepreneur does not pay tax, what will happen? If there is a significant debt, the Federal Tax Service may suspend the activities of the entrepreneur and go to court to recover money by force. Individual entrepreneurs are liable for debts with personal property, which may be confiscated and sold at auction.
How to find out if there are debts?
Often people do not have information on how to find out tax arrears. You can use different methods for this.
It is considered optimal to use your personal account on the website of State Services. You can also contact the local Federal Tax Service Directorate directly. On the inspection site you can register, log in and find out your debts.
If the Federal Tax Service has already filed a lawsuit, then how to find out tax arrears in this case? Optimal is considered to be an access to the FSSP database.
Finally
Thus, each person or individual must pay a lot of taxes. You should carefully understand when exactly the funds are transferred, since otherwise significant fines or penalties will be charged. They can be prevented by independent regular monitoring of timely payments.
If a person has financial difficulties, he can sell the property or apply to the bank for a loan. Under such conditions, it is allowed to write off fines and penalties accrued by employees of the Federal Tax Service through a court.