This article will focus on the answer to the question of what is arrears. Here we will consider the definition of the term, some historical facts, and also in general terms we will familiarize ourselves with the articles of the Tax Code of the Russian Federation, the reasons for the arrears, the concept of expiration, etc.
Introduction
What is arrears? Usually this term means tax debt.
Debt is one of a number of criteria by which assess the financial condition of an economic entity. The analysis allows you to determine the position of the subject in the field of credit relations with financial institutions (bank, insurance company, etc.) or other similar entities that have certain economic property. This also applies to individuals (for example, with an employee).
Accounts payable and receivables are valued in cash.
RF and Russian Empire
When answering the question about what the arrears are in modern times on the territory of the Russian Federation, it will be important to mention that it is the amount of tax or duty not paid on time (Article 11 of the Tax Code of the Russian Federation).
The Tax Code of the Russian Federation also states that the recovery may be compulsory. However, this is possible only after the expiration of the period required by the contractor.
Remembering the story, one of the events of non-payment of arrears is related to the salary fee; their accumulation on January 1, 1896 amounted to 115 152 476 rubles. In addition, there were deferred payments of 2 175 437 p. The reason was the system infrastructure. Arrears were accumulated due to the discrepancy between the peasant's salary and the profitability of his work. There were other factors influencing this, however, the indicated one is the main one.
History and Payment
In order to better understand what is arrears, it is advisable to get acquainted with some historical data and analyze this phenomenon from the outside.
Until 1889, payers were obligated to pay arrears in the coming year following the arrears. In addition, it was necessary to make a full salary. The law of April 3, 1889 allows deferrals and installments to be granted to a subject with arrears. There is no restriction on the amount that has been accumulated over 5 years, but it is impossible to postpone more than this period. Previously, this system was poorly debugged, and the discrepancy between the turnover of some products of the peasant and the requirements for payments led to the accumulation of a large number of arrears. Over time, this system began to reduce requirements, for example, through the introduction of benefits, etc.
The manifest, released on May 14, 1896, canceled the accumulated amount of arrears and became one of the first cases of writing off a hopeless arrears. The day on which debts were canceled is the first of January of the same year. It concerned the state. land tax, land taxes on the work of the commune (Polish) government, the levies of peasants. They were also canceled in the European part of Russia in relation to taxes (levies and per capita), as well as to forest taxes. Arrears and penalties were canceled for each migrant settled on state land.
The essence of the phenomenon
The essence of the arrears is to provide an opportunity for individuals, legal entities and business entities to annually pay tax amounts that are accrued by the tax office.
All unpaid funds grow from year to year. They represent a total arrears for the entire region, namely, its budget. Also, this term means excessive compensation to a citizen that was accrued to him by decision of the tax inspectorate.
When does arrears occur?
Any violation of the law has a moment that determines the presence and amount of arrears of tax collection. In the case when the defaulter is physical. person, then the timing of payment of such debt and the formation of debt begins to count from the moment in which the citizen was violated the payment deadline established by the tax service. If the defaulter is legal. face then:
- Debt formation date is the day on which the notice was received by the enterprise;
- if there is a fixed tax credit, the date will be the day on which the decision on the tax credit was issued.
Any debt related to tax evasion must be repaid as soon as possible. This is important, since otherwise a person can be brought to one of two types of responsibility (administrative or criminal).
Recovery
Debt information can be sent by mail or brought to the place of registration where the company is located, and transferred to the person managing the institution. Notice can be sent over the Internet. 20 working days is the period during which the letter is sent.
In the absence of payments from the debtor, the tax service may recover funds from the credit account, take part of the property, both movable and immovable. They can also affect personal accounts, seize property. The latter is possible only if it was prescribed by the prosecutor's office.
The tax service may demand recovery within three years from the date of discovery of arrears. The exception is cases related to the property of treasury institutions, especially valuable property that was acquired with the money of autonomous institutions or budget organizations.
The present and the obligation to pay Art. 23 of the Tax Code
To answer more broadly the question of what is arrears, you need to know about Article 23 of the Tax Code of the Russian Federation, which states that the subject's sacred duty is “payment of legally established taxes”. According to Article 11 of the Tax Code of the Russian Federation, arrears mean the amount of tax or duty that has not been paid within the deadlines set by the legislative bodies for payment.
Article 32 of the Tax Code of the Russian Federation defines the task of tax authorities in the form of a set of tools and methods by which it is possible to monitor compliance with tax and tax laws.
Analyzing Article 45
Arrears include many allegations and decisions, and they are also spelled out in various articles of the Tax Code. For example, in accordance with article 45 of a taxpayer, they are obliged to independently fulfill their obligations to pay taxes, unless something related to this issue is provided for by legislative provisions.
Obligation must be paid on time. Also, the taxpayer is granted the right to early repayment of the amount of taxable tax. In cases of establishing the fact that the entity has not fulfilled its duty in the proper form, it may begin to apply coercive measures of punishment.
In accordance with the provisions of Article 45 of the Tax Code of the Russian Federation, the tax service may require the payment of a debt in case of default. She also says that to recover from physical. persons will be using judicial practice.
“Not subject to recovery”
The due date for arrears is characterized as cross-cutting, and therefore it cannot be restored. This means that the tax authority can sue only within a certain period, and then an unconditional loss of right in the suit follows. The Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001, No. 5, concluded that the time allotted for filing a lawsuit is intersecting, that is, cannot be restored. If he was missed, then the court cannot satisfy the claim of the tax authority. The procedure for collecting arrears is made in relation to legal entities through the court.
In practice, disputes often arise.They relate to the beginning of the expiration of this period. It is imperative to establish whether the deadline has passed or not.
The aforementioned plenary session also established that tax authorities may apply to the court on issues related to non-payment of debt by legal entities, if sixty days have not yet expired, which are provided for in paragraph three of Article 46.
Insurance funds
The arrears in contributions intended to meet the insurance needs of society, allows authorized bodies to immediately send a request to the bank with a request for enforcement. The arrears of insurance premiums are defined as the total amount of funds formed by insurance premiums and not paid on time determined by state acts. However, before sending a claim to the structures of the bank, the FSS is obliged to notify the subject from which collection is required. The requirements form was approved by the order of the FSS on January 11, 2016, No. 2 - form 5 - FSS. Before using coercive measures, the authorized bodies give the entity the opportunity to pay the arrears within a certain period.
Based on Article 48 of the Tax Code of the Russian Federation
A literal interpretation of the provisions of Article 48 of the Tax Code of the Russian Federation shows us that a claim can only be brought if the tax has not been paid in full.
In accordance with the statements of the Tax Code of the Russian Federation, tax arrears mean the amount of tax. The arrears may consist not only of the unpaid part of the debt, but also of its whole amount. However, regardless of whether the tax amount is part or all of it, it will still apply to tax arrears. The difference in the interpretation of the concept does not change depending on the amount of the required payment, and only the size of this debt can change.
And remember that untimely payment of taxes, both in partial and in full, entails administrative and criminal liability. Care should be taken to avoid cases in which the tax authorities begin to force you to return a debt.