Arrears is the amount of tax or duty not paid on time. The debt repayment period to the budget is established by the Tax Code. Also arrears is the amount of tax and duty, excessively compensated by the decision of the inspection, which the auditors identified as part of a desk or field audit. In cases established by the rules, interest may be charged on it. 
Identification Features
Procedures for the identification of arrears is desk or field inspection. The amount of debt identified is reflected in decisions made by inspectors. The date of their preparation and acts as the day of discovery of arrears. In practice, there may be situations when the payer himself reveals the arrears. It:
- Incorrect indication in the payment document of the account number of the treasury or the name of the recipient bank. In this case, the mandatory deduction simply does not go to the budget.
- Errors in calculating the base and, accordingly, the amount of tax.
Excessive refund
As stated above, arrears is the amount of tax or duty deducted in previous periods, but compensated by decision of the control body. The legislation provides a number of rules for determining the date of its identification. If nconsumption is the amount of tax, excessively compensated by decision of the control body, the day of its discovery is considered:
- The calendar number in which the payer actually received the funds. This rule applies if the payment has been returned.
- Date of the decision to set off the amount set for reimbursement.
Nuances
Another case when it comes to light arrears is matching declared (advance) payments. The day after the discovery of outstanding funds will be considered the date after the onset of the statutory reporting period. If the declaration was submitted in violation of the deadline, then they will be the next calendar number after the submission of the document. To determine the day of arrears, the payer can be guided by the information reflected on his l / s, which is maintained by the Federal Tax Service. All information in any case will be reflected on it.
Collection period
Legislation provides for a time period within which the identified arrears may be claimed for payment. This is 20 days from the entry into force of the decision on the verification. If unpaid funds were discovered outside of control measures, the period for issuing claims for debt repayment will depend on its total value. Penalties and fines accrued but not paid are also included here. If the total amount is 500 rubles or more, the requirement can be set within three months. Calculation is carried out from the date of identification of unallocated funds. If the amount is less than 500 p., The period is extended to a year. 
Additionally
Legislation allows for the voluntary repayment of arrears. It can be made within 8 days from the moment the payer receives the relevant requirement. The supervisory authority has the right to increase this period at its discretion. At the end of the specified period or the time period established in the request, the time for the indisputable, and after that judicial recovery, is determined. The first is limited to 2 months. At the end of this period, within six months, the Federal Tax Service may file a lawsuit in court.
Collection methods
As a rule, the FTS uses an out-of-court (indisputable) order. The collection is carried out from bank accounts or at the expense of property belonging to the payer.The territorial division of the Federal Tax Service forms a requirement, which indicates the amount of debt and the repayment period. If the payer does not satisfy it, then the control body within 2 months:
- It makes a decision on the recovery of funds from a bank or electronic account. Within six days, the document is handed to the payer against receipt. If the transfer of the decision in person is not possible, it is sent by mail.
- It sends to the bank an order to write off funds from the payer's account with their subsequent transfer to the budget. A financial institution must carry out the operation within one day following the day on which the order of the Federal Tax Service was received.
Together with the adoption of the decree on collection, the inspection may freeze the payer’s payroll account.
Executive production
It is opened if there are not enough funds in the payer's accounts to satisfy the requirements of the control body. The Federal Tax Service has the right to recover at the expense of the debtor's property, which, among other things, includes cash on hand. Within a year from the end of the deadline for fulfilling the requirement, the Federal Tax Service shall issue an appropriate decision. On its basis, the control structure sends to the FSSP a resolution on the collection of unpaid amounts to the budget. From that moment, bailiffs began to deal with the issue of debt. FSSP employees have the right to seize property, seize it and sell it. Due to the proceeds, the debt to the budget is repaid. 
Court order
The Federal Tax Service has the right to file a lawsuit if the deadline for making a decision on the indisputable recovery is missed. In this case, the legislation establishes periods in which the control body can exercise its right. If the deadline for making a decision to recover from the payer's funds on his bank accounts is missed, the Federal Tax Service may file a claim within six months. Calculation is carried out from the end of the period allotted for the execution of the requirement. If the deadline for making a decision on recovery at the expense of property is missed, then the Federal Tax Service has 2 years.
