According to the Tax Code, every law-abiding citizen is obliged to pay taxes on time at the first request sent by the tax authorities. For late payment on the submitted claims, a penalty is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. If a citizen is not law-abiding and does not intend to contribute the indicated amounts, then they are deducted from him compulsorily.
Necessary
- - application to the court;
- - a copy of payment requests.
Instructions
Step 1
In order for a citizen to pay all taxes on time, send a payment request one month in advance indicating the amount of payments, arrears of previous years and penalties. If the payment request is not fulfilled by the specified date, you have the right to charge a forfeit in the form of a penalty for each day of delay in payments.
Step 2
Send the repeated request by registered mail and hand it over to the taxpayer against receipt. Separately send an act of responsibility for late payment of taxes, a receipt for general requirements and a separate receipt with the accrued forfeit at the time of the delay. Re-specify the due date and the number of days to fulfill the payment obligation.
Step 3
If your claim remains unaddressed by the indicated deadlines, you have the right, within six months, to apply to an arbitration court or a court of general jurisdiction with a statement (Article 31 of the Tax Code of the Russian Federation), a copy of payment claims and penalties. And also put forward additional conditions for paying off the debt in full for all amounts of unpaid taxes (Articles 48, 114 of the Tax Code of the Russian Federation).
Step 4
The judicial authorities will summon the taxpayer to a court session, issue a resolution on the basis of which a writ of execution will be issued. The entire amount owed can be recovered compulsorily at the place of work or deducted from seized bank accounts.
Step 5
If the taxpayer does not have a job and a bank account, then bailiffs have the right to describe the debtor's property, sell it at auction and transfer the proceeds to pay off tax debts.
Step 6
For the entire time until the debts are paid, you can charge a forfeit in the form of a penalty. Penalty interest is charged only on the total amount of the debt, which does not take into account the already accrued forfeit.
Step 7
If the taxpayer does not have a job, accounts, property, then he can be involved in forced labor to pay off tax debts. The term of forced labor is not limited, and it can be carried out until all taxes are paid in full.
