Collection of tax (arrears) at the expense of the funds of the organization or individual entrepreneur- regulated by article 46 of the tax code Russian Federation(Tax Code of the Russian Federation).

A comment

In case of revealing the amount of tax not paid on time (arrears), the tax authority sends it to the taxpayer.

Deadline for filing a claim for payment of tax by a tax authority

A claim for payment of tax based on the results of a tax audit must be sent to the taxpayer (the responsible member of the consolidated group of taxpayers) within 20 days from the date of entry into force of the relevant decision (clause 2 of article 70 of the Tax Code of the Russian Federation).

In other cases, a claim for payment of tax must be sent to the taxpayer (the responsible member of the consolidated group of taxpayers) no later than three months from the day the arrears were discovered (clause 1 of Article 70 of the Tax Code of the Russian Federation).

Deadline for the fulfillment of a claim for payment of tax

Tax claim must be fulfilled within eight days from the date of receipt of the specified request if a longer period of time for paying tax is not specified in this requirement (clause 4 of article 69 of the Tax Code of the Russian Federation).

The procedure for collecting tax from the funds of the organization or individual entrepreneur

The procedure for collecting tax from the funds of an organization or an individual entrepreneur is regulated by Article 46 of the Tax Code of the Russian Federation ("Collecting taxes, fees, insurance premiums, an entrepreneur or tax agent - an organization, an individual entrepreneur in banks, as well as at the expense of his electronic money ").

So, the following order is established:

In case of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay tax performed in compulsory by levying execution on funds in the accounts of a taxpayer (tax agent) - an organization or individual entrepreneur in banks and his electronic funds (except for funds in special electoral accounts, special accounts of referendum funds).

Tax collection is made by the decision of the tax authority (decision on collection) by sending in hard copy or in electronic form to the bank in which the taxpayer's (tax agent's) accounts are opened, the order of the tax authority to write off and transfer to the budget the necessary funds (clause 2 of article 46 of the Tax Code of the Russian Federation).

The form of the decision on collection was approved by Order of the Federal Tax Service of Russia dated 13.02.2017 N ММВ-7-8 / [email protected]

The procedure for sending to the bank an order of the tax authority for writing off and transferring to budget system Of the Russian Federation of funds from the accounts of a taxpayer (tax agent), as well as instructions of the tax authority for the transfer of electronic money of a taxpayer (tax agent) in electronic form shall be established by the Central Bank of the Russian Federation in agreement with the federal executive body authorized for control and supervision in the region taxes and fees - approved by the Bank of Russia on 06.11.2014 N 440-P.

The order of the tax authority for the transfer of tax amounts to the budgetary system of the Russian Federation is sent to the bank in which the accounts of the taxpayer (tax agent) are opened, and is subject to unconditional execution by the bank in the order * established by the civil legislation of the Russian Federation (clause 4 of article 46 of the Tax Code of the Russian Federation) ...

Decision on collection is accepted after the expiry of the time period specified in the claim for payment of tax, but no later than two months after the expiration of the specified period. The decision on collection, made after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court with an application for collection from the taxpayer (tax agent). The application can be filed with the court within six months after the expiry of the term for the fulfillment of the claim for the payment of tax. A missed deadline for filing an application for a good reason can be restored by the court (clause 3 of article 46 of the Tax Code of the Russian Federation).

The decision on collection is brought to the notice of the taxpayer (tax agent) within six days after the said decision has been made. If it is impossible to deliver the decision on collection to the taxpayer (tax agent) against receipt or transfer in another way, indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after six days from the date of sending the registered letter (paragraph 3 of Art. . 46 Tax Code of the Russian Federation).

Tax collection can be made from ruble settlement (current) accounts, and in case of insufficient funds in ruble accounts - from foreign currency accounts of a taxpayer (tax agent) - clause 5 of Art. 46 of the Tax Code of the Russian Federation.

Tax collection from foreign currency accounts of a taxpayer (tax agent) is made in an amount equivalent to the amount of payment in rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of sale of the currency. When collecting funds in foreign currency accounts, the head (deputy head) of the tax authority, simultaneously with the order of the tax authority for the transfer of tax, sends an order to the bank for sale no later than the next day of the taxpayer's currency (tax agent). The costs associated with the sale of foreign currency are carried out at the expense of the taxpayer (tax agent) - paragraph 5 of Art. 46 of the Tax Code of the Russian Federation.

Tax is not collected from the deposit account of the taxpayer (tax agent) if the deposit agreement has not expired. If the said agreement exists, the tax authority has the right to instruct the bank to transfer funds from the deposit account to the current (current) account of the taxpayer (tax agent) upon the expiration of the term of the deposit agreement, if by that time the order of the tax authority sent to this bank for transfer of tax - clause 5 of Art. 46 of the Tax Code of the Russian Federation.

In case of insufficiency or absence of funds, the tax authority has the right to collect tax at the expense of other property of the taxpayer (tax agent), in accordance with Art. 47 of the Tax Code of the Russian Federation (clause 7 of Article 46 of the Tax Code of the Russian Federation).

05.01.2020

Additionally

Notification by the tax authority of the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is not true.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. The correct word is "imprinting".

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is inherent in most living creatures with vision.

For the first few days, newborns in the USSR saw their mother for a minimum of feeding time, and most of the time they saw the faces of the hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your way could do anything with you, because you were drawn to them, and others were repelled. And even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand this, the instinct took shape when you were still very far from the ability to formulate. Since that moment, no words or details have survived. Only facial features remained in the depths of my memory. Those traits that you consider to be your own.

3 comments

System and Observer

Let's define a system as an object, the existence of which is beyond doubt.

An observer of a system is an object that is not part of the system he observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is a potentially achievable object for the system in relation to which inversion of observation and control channels is possible.

An external observer is even a potentially unattainable object for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross-section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its chaos and is perceived by us as the passage of time. An object that is opaque for "gravitational radiation", the capture cross section of which is larger than the geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Internal observer

It is possible that our universe is observing itself. For example, with the help of pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching the maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no sufficiently large capture cross section on the trajectories of objects to absorb these particles. The rest of the assumptions remain the same as for the first hypothesis, except:

Time flow

Third-party observation of an object approaching the event horizon of a black hole, if the “external observer” is the determining factor of time in the universe, will slow down exactly twice - the black hole's shadow will block exactly half of the possible trajectories of “gravitational radiation”. If the “inner observer” is the determining factor, then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the side.

Also, the possibility of combining these hypotheses in one proportion or another is not excluded.

COLLECTION OF TAX - the compulsory alienation of funds or other property belonging to a person on the basis of ownership, economic management or operational management in the event of non-fulfillment (incomplete fulfillment) by this person of the obligation to pay tax, carried out by a tax authority. Tax collection is carried out in the event of non-payment or incomplete payment of the tax set at the expense of funds in the taxpayer's bank accounts, as well as by collecting tax at the expense of other property of the taxpayer. Tax collection from organizations is carried out in an indisputable manner, unless otherwise provided by the Tax Code. The collection of tax from an individual is carried out in court. The collection of tax from an organization cannot be made indisputably if it is based on a change by the tax authority:

1) the legal qualification of transactions concluded by the taxpayer with third parties;

2) the legal qualification of the status and nature of the taxpayer's activities (clause 1 of article 45 of the Tax Code). The procedure for collecting a tax or due from other property of a taxpayer-organization or a tax agent-organization is defined in Art. 47 NK. In case of insufficiency or absence of funds in the accounts of a taxpayer or tax agent, the tax authority has the right to collect tax from the property, including from the cash of the taxpayer-organization, tax agent-organization within the limits of the amounts specified in the claim for payment of tax, and taking into account the amounts in respect of which the collection was made. Tax collection at the expense of the property of the taxpayer-organization or tax agent-organization is carried out by the decision of the head (his deputy) of the tax authority by sending, within three days from the date of such a decision, an appropriate resolution to the bailiff-executor for execution in the manner prescribed Federal law"On enforcement proceedings". A resolution on the collection of tax from the property of a taxpayer-organization or a tax agent-organization must contain: the surname, name, patronymic of the official and the name of the tax authority that issued the specified resolution; the date and number of the decision of the head (his deputy) of the tax authority to collect tax from the property of the taxpayer or tax agent; the name and address of the taxpayer-organization or tax agent-organization, to whom the claim is being made; the operative part of the decision of the head (his deputy) of the tax authority to collect tax from the property of the taxpayer-organization or tax agent-organization; the date of entry into force of the decision of the head (his deputy) of the tax authority to collect tax from the property of the taxpayer-organization or tax agent-organization; the date of issue of the said order.

The decision on the collection of tax is signed by the head of the tax authority (his deputy) and certified by the official seal of the tax authority. Enforcement actions must be carried out, and the requirements contained in the decree are executed by the bailiff-executor within two months from the date of receipt of the said decree. Tax collection from the property of the taxpayer-organization or tax agent-organization is carried out sequentially in relation to: cash; property that is not directly involved in the production of products (goods), in particular, securities, currency values, non-production premises, cars, design items for office premises; finished products (goods), as well as other material values ​​not participating and (or) not intended for direct participation in production; raw materials and materials intended for direct participation in production, as well as machine tools, equipment, buildings, structures and other fixed assets; property transferred under an agreement into possession, use or disposal of other persons without transferring ownership of this property to them, if, in order to ensure the fulfillment of the obligation to pay tax, such agreements are terminated or invalidated in the prescribed manner; other property. In the case of tax collection at the expense of the property of the taxpayer-organization or tax agent-organization, the obligation to pay tax shall be deemed fulfilled from the moment the property of the taxpayer-organization or tax agent-organization is sold and the debt of the taxpayer-organization or tax agent-organization is repaid at the expense of the proceeds. The officials of the tax authorities are not entitled to acquire the property of a taxpayer-organization or a tax agent-organization, which is sold in the order of execution of a decision to collect tax at the expense of the property of a taxpayer-organization or a tax agent-organization. These provisions are also applied when collecting penalties for late payment of taxes and fees, when collecting fees at the expense of the property of the payer of the fees - an organization, when collecting taxes and fees by customs authorities.

The procedure for collecting tax, due or penalty interest at the expense of the property of a taxpayer (payer of fees) - an individual or a tax agent - an individual is defined in Art. 48 NK. In the event that a taxpayer - an individual or a tax agent - an individual fails to fulfill the obligation to pay tax within the prescribed period, the tax authority (customs authority) has the right to apply to the court with a claim to collect tax from property, including funds in bank accounts and cash monetary funds of a given taxpayer - an individual or a tax agent - an individual within the limits of the amounts specified in the claim for payment of tax. A statement of claim for the collection of tax from the property of a taxpayer - an individual or a tax agent - an individual is filed with an arbitration court (in relation to the property of an individual registered as an individual entrepreneur) or in a court of general jurisdiction (in relation to the property of an individual who does not have the status individual entrepreneur). This application can be filed with the relevant court by the tax authority (customs authority) within six months after the expiry of the deadline for the fulfillment of the tax claim. The statement of claim may be accompanied by a petition from the tax authority (customs authority) for the seizure of the defendant's property in order to secure the claim. Consideration of cases on claims for the collection of tax at the expense of the property of a taxpayer - an individual or a tax agent - an individual is carried out in accordance with the arbitration procedural legislation of the Russian Federation or the civil procedural legislation of the Russian Federation.

Tax collection at the expense of the property of a taxpayer - an individual or a tax agent - an individual on the basis of a court decision that has entered into legal force is carried out in accordance with the Federal Law "On Enforcement Proceedings" consistently with respect to: monetary funds in bank accounts; cash; property that is not directly involved in the production of products (goods), in particular, securities, currency values, non-production premises, cars, office space design items; finished products (goods), as well as other material values ​​not participating and (or) not intended for direct participation in production; raw materials and materials intended for direct participation in production, as well as machine tools, equipment, buildings, structures and other fixed assets; property transferred under an agreement to the possession, use or disposal of other persons without transferring to them the right of ownership to this property, if, to ensure the fulfillment of the obligation to pay tax, such agreements are terminated or invalidated in the prescribed manner; other property, except for those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation. In the case of tax collection at the expense of the property of a taxpayer - an individual or a tax agent - an individual, the obligation to pay tax is considered fulfilled from the moment it is realized and the debt is repaid at the expense of the proceeds. From the moment the property is seized and until the proceeds are transferred to the respective budgets (extra-budgetary funds), no penalties for late tax transfers are charged. Officials of tax authorities (customs authorities) are not entitled to acquire the property of a taxpayer - an individual or a tax agent - an individual, sold in the order of execution of a court decision on the collection of tax at the expense of the property of a taxpayer - an individual or a tax agent - an individual. These are also applied when collecting a fee at the expense of the property of the payer of the fee and penalty for late payment of the tax and fee.

Encyclopedia of Russian and International Taxation. - M .: Jurist... A. V. Tolkushkin. 2003.

See what "COLLECTION OF TAX" is in other dictionaries:

Tax collection- non-fulfillment or improper fulfillment of the obligation to pay tax (due) is the basis for a tax authority, a state non-budgetary fund authority or a customs authority to send a claim to pay tax to the taxpayer ...

COLLECTION OF TAX- (English tax recovery) - the compulsory collection of tax from a taxpayer (payer of fees) in case of non-payment or incomplete payment of tax (due) within the period established by law by levying a claim on funds ... ... Financial and credit encyclopedic dictionary

In the event of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay tax is compulsorily executed by levying a claim on the monetary funds of the taxpayer or tax agent in bank accounts. Tax collection ... ... Encyclopedic dictionary-reference book of the head of the enterprise

Collection of tax or due from other property of a taxpayer-organization or tax agent-organization- in case of insufficiency or absence of funds in the accounts of the taxpayer or tax agent, the tax authority has the right to collect tax at the expense of property, including at the expense of the cash of the taxpayer of the organization ... Encyclopedic dictionary-reference book of the head of the enterprise

Collection of tax, due or penalty interest at the expense of the property of a taxpayer (payer of fees) - an individual or a tax agent - an individual- in the event that a taxpayer by an individual or a tax agent by an individual fails to fulfill the obligation to pay tax within the prescribed period, the tax authority (customs authority) has the right to apply to the court with a claim for the collection of tax at the expense of ... ... Encyclopedic dictionary-reference book of the head of the enterprise - payment of a fee, a type of special tax levied by state bodies; mandatory receipt from legal entities and individuals by the state body of duties (fees) for the performance of this state body ... ... Big economic vocabulary

- (COLLECTION) the obligation established by Art. 57 of the Constitution of the Russian Federation and clause 1 of Art. 3 NC: "Every person must pay legally established taxes and fees." The obligation to pay a tax or fee arises, changes and terminates if there are grounds, ... ... Encyclopedia of Russian and International Taxation

Conditionality of the inadmissibility of collection from the organization of tax in an indisputable manner- tax collection from an organization cannot be uncontested if the obligation to pay tax is based on a change by the tax authority: the legal qualification of transactions concluded by the taxpayer with third parties; ... ... Encyclopedic dictionary-reference book of the head of the enterprise

Sections: Taxes, taxation and tax accounting

According to clause 1 of Article 46 of the Tax Code (TC), in the event of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay tax is compulsorily fulfilled by levying a claim on funds in the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur in banks.

Tax collection is carried out by the decision of the tax authority by sending to the bank in which the accounts of the taxpayer (tax agent) - organization or individual entrepreneur - are opened, instructions from the tax authority to write off and transfer to the budget system of the Russian Federation the necessary funds from the accounts of the taxpayer (tax agent) - organization or an individual entrepreneur. The tax authority sends the collection order to the bank and the money is withdrawn from the account.

Terms of collection

The decision on collection is made after the expiration of the period specified in the claim for payment of tax, but no later than 2 months after the expiration of the specified period. As a general rule, a claim for payment of tax must be fulfilled within 10 calendar days from the date of receipt of the specified claim, unless a longer period of time for payment of tax is specified in this claim. The decision on collection, made after the expiration of the specified period, is considered invalid and is not subject to execution.

In this case, the tax authority may apply to the court with a claim to recover the tax due from the taxpayer. The application can be filed with the court within 6 months after the expiration of the deadline for the fulfillment of the claim for payment of tax. A missed deadline for submitting an application for a good reason may be restored by the court.

The decision on collection is brought to the notice of the taxpayer within 6 days after the said decision is made. If it is impossible to deliver the decision on collection to the taxpayer (tax agent) against receipt or transfer in another way, indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after 6 days from the date of sending the registered letter.

The sequence of debiting funds by the bank

The order of the tax authority for the transfer of tax amounts is sent to the bank in which the taxpayer's accounts are opened within one month from the date of the decision on collection and is subject to unconditional execution by the bank in the order established by Article 855 of the Civil Code (Civil Code).

According to this article, if there are funds on the account, the amount of which is sufficient to meet all the requirements for the account, these funds are debited from the account in the order of receipt of the client's orders and other documents for debiting (calendar order), unless otherwise provided by law. In case of insufficient funds on the account to satisfy all the requirements presented to it, the funds are debited in the following order:

• first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
• in the second place, a write-off is made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages;
• in the third place, write-offs are made according to payment documents providing for the transfer or issuance of funds for payments for labor remuneration, as well as for contributions to the Pension Fund, Social Insurance Fund and compulsory health insurance funds;
• in the fourth stage, write-offs are made according to payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third stage;
• in the fifth stage, a write-off is made according to executive documents providing for the satisfaction of other monetary claims;
• in the sixth priority, other payment documents are debited in the order of calendar priority.

Funds are debited from the account for claims related to one queue, in the order of the calendar order of receipt of documents.

Thus, the order of the tax authority for the transfer of tax must contain an indication of those accounts of the taxpayer from which the transfer of tax must be made, and the amount to be transferred.

Current accounts from which collection is made

Tax collection can be made from ruble settlement (current) accounts, and in case of insufficient funds in ruble accounts - from the taxpayer's foreign currency accounts.

Tax collection from foreign currency accounts is carried out in an amount equivalent to the amount of payment in rubles at the rate of the Central Bank of the Russian Federation established on the date of sale of the currency.

When collecting funds in foreign currency accounts, the head (deputy head) of the tax authority, simultaneously with the order of the tax authority for the transfer of tax, sends an order to the bank for sale no later than the next day of the taxpayer's currency. The costs associated with the sale of foreign currency are borne by the taxpayer (tax agent).

Tax is not collected from the taxpayer's deposit account if the deposit agreement has not expired. If the said agreement exists, the tax authority has the right to instruct the bank to transfer funds from the deposit account to the current (current) account of the taxpayer (tax agent) upon the expiration of the term of the deposit agreement, if by that time the order of the tax authority sent to this bank for transfer of tax.

The order of the tax authority for the transfer of tax is executed by the bank no later than one business day following the day it receives the specified order (when debiting from ruble accounts), and no later than 2 business days, if the tax is collected from foreign currency accounts.

If funds are insufficient or absent on the accounts on the day the bank receives an order from the tax authority to transfer tax, such an order is executed as the funds are received to these accounts no later than one business day following the day of each such receipt to ruble accounts, and no later than two operating days. days following the day of each such receipt to foreign currency accounts. In case of insufficiency or absence of funds in the accounts or in the absence of information about the taxpayer's accounts, the tax authority has the right to collect tax from other property.

In addition, it is allowed as security for the fulfillment of the obligation to pay tax, the suspension of operations on the taxpayer's accounts with banks (Article 76 of the Tax Code).

The procedure established above also applies to cases of collecting penalties for late payment of tax, as well as collecting fees and fines in cases provided for by the Tax Code.

Does the tax authorities have the right to write off funds from the taxpayer's current account without his consent? How is it regulated, when canceled, by what normative act?

The procedure for collecting tax arrears is regulated by Article 46 of the Tax Code of the Russian Federation. If the organization has a tax arrears (fines, penalties), the tax inspectorate can collect it: independently by compulsory procedure (clause 1.10 of article 46 of the Tax Code of the Russian Federation) or in court in accordance with Chapter 26 of the Arbitration Procedure Code of the Russian Federation. A claim for payment of tax (fine, penalty interest) can be sent to the organization within three months from the moment when the arrears were discovered (clause 1 of article 70 of the Tax Code of the Russian Federation). The organization is obliged to fulfill the requirement to pay tax (fine, penalty interest) within eight working days after it was received. If the arrears are not paid within the prescribed period, the inspectorate makes a decision to collect the tax (fine, penalty interest) out of court. The inspectorate is given two months to prepare it from the date of the expiration of the deadline for fulfilling the tax payment requirement. The decision to enforce the collection of arrears is executed through the bank in which the organization has an account. The inspectorate must send to this bank an order to transfer tax (fine, penalties) to the budget (clause 2.4 of article 46 of the Tax Code of the Russian Federation). The bank is obliged to execute this order no later than the next business day. If there is not enough money on the organization's account to fully pay off the arrears, the order will be placed in the card index of unpaid settlement documents, and the arrears will be paid off gradually, as the money arrives at the organization's account (clause 6 of article 46 of the Tax Code of the Russian Federation).

The rationale for this position is given below in the materials of the "Glavbukh Systems"

If the organization has a tax arrears (fines, penalties), the tax office can collect it:
- independently in a compulsory manner (clause, article 46 of the Tax Code of the Russian Federation). Prior to this, the inspectorate must send the organization a tax claim and fulfill a number of preconditions;
- in a judicial proceeding in accordance with Chapter 26 of the Arbitration Procedure Code of the Russian Federation. *

Request for payment

Inspectors have the right to issue a requirement based on the results of a tax audit within 20 working days from the moment the decision on the results of such an audit entered into force (clause 2 of article 70, clause 6 of article 6.1 of the Tax Code of the Russian Federation). And these decisions take effect one month after they were handed over to the representative of the organization. If it is impossible to convey the decision to the representative of the organization, it will be sent by registered mail. In this case, the decision is considered received on the sixth working day from the date of dispatch (clause 9 of article 101, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

A tax claim can be filed in one of the following ways:

• handed over to the head (legal or authorized representative) of the organization personally against receipt;
• sent by registered mail;
• transferred to in electronic format through telecommunication channels.

Requirement fulfillment

The organization is obliged to fulfill the requirement to pay the tax (fine, penalty interest) within eight working days after it was received. The tax inspectorate has the right to establish a longer period for repayment of arrears (it must be indicated directly in the demand). This follows from paragraph 4 of paragraph 4 of Article 69 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.

Decision to collect tax

If the arrears are not paid within the prescribed period, the inspectorate makes a decision to collect the tax (fine, penalty interest) out of court. The form of the decision was approved by order of the Federal Tax Service of Russia dated October 3, 2012 No. ММВ-7-8 / 662. The inspectorate is given two months to prepare it from the date of the expiration of the deadline for fulfilling the tax payment requirement. If the two-month deadline is missed, the inspectorate can collect arrears only through a court. The time period released by the legislation for filing a statement of claim is six months from the date of the expiration of the deadline for fulfilling the requirement to pay tax (fine, penalty interest). However, the court can extend this period if the tax office missed it for a good reason. This procedure is provided for in paragraph 1

The decision on the collection of arrears must be brought to the organization within six days after its adoption. If the decision is sent by mail, it is deemed to have been received six days after the registered letter was sent. This follows from paragraph 2 of paragraph 3 of Article 46 of the Tax Code of the Russian Federation.

Attention: if the arrears, the amount of which meets the criteria of "large" or "especially large", was not paid in full, the tax inspectorate is obliged to inform the internal affairs bodies about this in order to make a decision to initiate a criminal case (clause 3 of article 32 of the Tax Code RF). That the materials will be transferred to the internal affairs bodies (in case of non-payment of the arrears on time), the inspectorate must warn the organization in the request sent to it (paragraph 3, clause 4, article 69 of the Tax Code of the Russian Federation).

Execution of the decision on collection

The decision to enforce the collection of arrears is executed through the bank in which the organization has an account. The inspectorate must send to this bank an order to transfer tax (fine, penalty interest) to the budget (clause, article 46 of the Tax Code of the Russian Federation). The bank is obliged to execute this order no later than the next business day. If there is not enough money on the organization's account to fully repay the arrears, the order will be placed in the card index of unpaid settlement documents. In this case, the arrears will be paid off gradually, as money arrives at the organization's account. The bank will determine the balance of funds for repayment of arrears in accordance with the priority established by civil legislation. Such rules are established by paragraph 6 of Article 46 of the Tax Code of the Russian Federation and paragraph 2 of Article 855 of the Civil Code of the Russian Federation. *

If there is a shortage of money in the ruble bank account and the organization has a foreign currency account, the arrears can be collected from foreign currency. To do this, the tax office must give the bank an order to sell currency. The amount of arrears, which is paid off at the expense of foreign currency, is determined at the exchange rate of the Bank of Russia on the date of sale of the currency. This procedure is provided for by paragraph 5 of Article 46 of the Tax Code of the Russian Federation. The costs associated with the sale of currency are borne by the organization. They can be taken into account when calculating the profit tax (subparagraph 15 of paragraph 1 of article 265 of the Tax Code of the Russian Federation), and when calculating the single tax on the difference between income and expenses under simplification (subparagraph 9 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

Tax inspectorates are prohibited from collecting arrears at the expense of funds placed on the deposit account of the organization until the end of the term of the deposit agreement (paragraph 4, clause 5, article 46 of the Tax Code of the Russian Federation).

If there are not enough funds in ruble and foreign currency bank accounts, the inspectorate has the right to levy collection on the organization's electronic funds. To do this, she will send to the bank in which the electronic funds are located, an order to transfer them to the taxpayer's bank account. By analogy with funds in bank accounts, electronic funds are first collected in rubles, and in the event of a shortage, in foreign currency. Moreover, the bank must transfer foreign currency funds to the organization's foreign currency account specified in the inspection order. If the order specifies only a ruble account, the head of the inspection, simultaneously with the order for the transfer of electronic money, must send to the bank an order for the sale no later than the next day of the organization's currency. The costs associated with the sale of currency are borne by the organization. The bank must execute the order for electronic money in rubles no later than one business day from the date of receipt of the order, and for funds in foreign currency - no later than two business days. If electronic funds are still not enough to fully repay the arrears, the bank will execute the order as soon as the debtor's electronic funds are received.

This procedure is provided for in clause 6.1 of Article 46 of the Tax Code of the Russian Federation.

Suspension and revocation of the decision on collection

The execution of the decision on the collection of arrears can be suspended in three cases. First: the inspectorate has provided an installment plan or a grace period for the payment of tax. Second: the court (bailiff) seized the taxpayer's money in banks. And the third case: the decision to suspend the collection of arrears was made by a higher tax authority.

The inspectorate must revoke the decision on collection in the following cases:
- the deadline for paying taxes, fees, penalties, fines has changed in accordance with Chapter 9 of the Tax Code of the Russian Federation;
- the arrears have been repaid (including by offsetting overpaid amounts towards repayment of arrears);
- the arrears were recognized as hopeless for collection and written off;
- the taxpayer has submitted a revised declaration, according to which he must pay a lower amount of tax;
- the bank sent the inspectorate information about the balance of funds in other accounts of the taxpayer, which can be used to pay arrears.

Submission to the taxpayer of a claim for payment of tax;

Collection of arrears at the expense of monetary funds in the accounts of the taxpayer (Art. 46 of the Tax Code of the Russian Federation);

Collection of arrears at the expense of other property of the taxpayer (Article 47 of the Tax Code of the Russian Federation);

Going to court in exceptional cases.

In order to begin the procedure for collecting arrears, the tax authorities first of all must accurately determine the moment of its detection. This is important, since it is from this date that the period begins to run during which the debt is subject to collection in one way or another.

The Tax Code does not directly mention the beginning of such a period. Until recently, this issue was controversial. Some courts considered that the moment the arrears were revealed was the day of the actual preparation of the document in the form approved by the order of the Federal Tax Service of Russia dated 04.16.12 No. ММВ-7-8 / [email protected]... This opinion is contained in the resolutions of the FAS North-West from 21.12.10 No. A13-2446 / 2010 and the North Caucasus from 28.05.08 No. F08-2172 / 2008 districts. Other arbitrators noted that the moment the arrears were revealed should be correlated with the deadline for payment of the disputed tax amounts (resolution of the FAS of the Ural District dated 09.29.09 No. F09-7278 / 09-C3).

The point in the dispute was put by the Presidium of the Supreme Arbitration Court of the Russian Federation. The court indicated that if a tax audit was not carried out, then the moment the arrears were revealed comes when the tax payment deadline has expired and the company has not paid it (resolution dated 20.09.11 No. 3147/11). If the declaration was submitted later payment of tax, then the day of detection of arrears is considered the day following the day of submission of the declaration.

The decision to collect the arrears cannot be made before the expiration of the period for voluntary repayment of the debt specified in the demand. As a general rule, the company must pay off the tax arrears within eight working days from the receipt of the corresponding request, unless a longer period is specified in it (clause 4 of article 69 of the Tax Code of the Russian Federation). In a letter dated 09.03.11 No. YAK-4-8 / [email protected] The Federal Tax Service of Russia notes that the deadline for the fulfillment of the requirement to pay tax, due, penalties, fines sent to the taxpayer electronically via telecommunications channels must be at least 20 calendar days, but this is indicated in the request itself.

In this regard, it is unclear whether the company is obliged to pay the arrears immediately before the date specified in the demand, or before this date inclusive. This is important because tax authorities often make a decision to collect a debt before the deadline for voluntary repayment specified in the demand has expired. The courts conclude that the company can be guided by paragraph 8 of Article 6.1 of the Tax Code of the Russian Federation and pay off the debt before 24 hours of the date specified in the request (decisions of the FAS Povolzhsky dated December 27, 2010 No. A65-11644 / 2010 and West Siberian dated October 21, 2009 No. A27 -6222/2009 districts).

There is one more nuance here. The Tax Code provides for the right of tax authorities to collect debts only after the expiration of the time limit set in the requirement (subparagraph 5, clause 11, article 46 of the Tax Code of the Russian Federation). This is also indicated by the extensive arbitration practice (decisions of the FAS of the East Siberian District of August 31, 2012 No. A78-10449 / 2011 and of the Moscow District No. A40-12689 / 12-116-24 of July 23, 2012).

However, there is another point of view. Thus, the FAS of the Far Eastern District noted that the tax authorities made the decision to collect the debt by compulsory prior to the expiration of the deadline for the voluntary payment of the tax. But this circumstance did not lead to the withdrawal of funds from the taxpayer's account before the expiration of the period established for the voluntary fulfillment of the requirement. Consequently, the rights of the taxpayer are not violated and the actions of the inspectors are lawful (decree of 28.07.10 No. F03-4808 / 2010).

In the opinion of the Presidium of the Supreme Arbitration Court of the Russian Federation, tax authorities do not have the right to skip the stage of collecting arrears at the expense of the taxpayer's funds. Often, the controllers know in advance that there are no funds in the taxpayers' accounts. In such a situation, it would seem, nothing prevents from immediately proceeding with the collection of arrears at the expense of the property. However, in the opinion of the majority of judges, the controllers are not entitled to go to this stage, bypassing the measures to collect funds.

In particular, the Constitutional Court, with reference to paragraph 7 of Article 46 of the Tax Code of the Russian Federation, indicates that foreclosure on the property of a taxpayer is allowed only after the exhaustion of the possibilities of collecting debt at the expense of funds in the taxpayer's bank accounts (definition dated 04.06.09 No. 1032-О-О ). The same opinion was expressed in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 29, 2011 No. 7551/11 and the FAS of the East Siberian District of September 11, 2012 No. A78-9112 / 2011.

Despite the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, lower-level judges sometimes take the side of the tax authorities. In their opinion, the inspectors have the right to proceed with the procedure for collecting arrears at the expense of property, if they know for certain that the taxpayer's accounts do not have sufficient funds to pay off the tax debt (Resolutions of the Federal Antimonopoly Service of the North Caucasus dated 06.02.12 No. А32-11093 / 2010 and Volzhsky from 05/03/12 No. A65-14884 / 2011 districts).

In some cases, inspectors can collect a debt through the court, bypassing the undisputed collection procedure. The Tax Code of the Russian Federation provides for a mandatory, indisputable procedure for collecting tax arrears (Art. And the Tax Code of the Russian Federation). Thus, in its resolution dated August 26, 2010 No. A19-695 / 10, the FAS of the East Siberian District noted that an application for collection is filed with the court only if the applicant's request for payment of the amount to be recovered on a voluntary basis has not been fulfilled.

However, in some cases, the tax authorities have the right to go directly to the court. This is possible in cases of collection of arrears (clause 2 of article 45 of the Tax Code of the Russian Federation):

From a budgetary organization that has a personal account with the treasury;

Recorded for more than three months by a subsidiary recovered from the parent organization;

Formed as a result of re-qualification of the transaction or the status and nature of the taxpayer's activities;

Arising from the verification of the price of a transaction concluded between related parties.

In addition, tax authorities can go to court if they missed the deadline for making a decision on collecting tax - two months from the date of the deadline set in the claim. But this must be done no later than six months (clause 3 of article 46 of the Tax Code of the Russian Federation).

The Presidium of the Supreme Arbitration Court of the Russian Federation considers the list of these cases of appealing to the court to recover the arrears to be exhaustive and indicates that the tax authorities have no right to apply to the court with an application for the collection of arrears in other situations (Resolution of May 11, 2010 No. 17832/09).

The missed term of collection can be restored by the court. This is possible if the court considers the reason for missing the deadline for collection of arrears to be valid. For example, if the delay was due to the significant workload of the inspection staff (resolution of the Federal Antimonopoly Service of the Moscow District of 06/17/11 No. KA-A41 / 5557-11).

Earlier, in the court of the same district, the inspectorate tried to restore the missed deadline for collecting arrears, referring to the change in the place of registration of the taxpayer. However, the judges concluded that such a reason was not valid (resolution of the Federal Antimonopoly Service of the Moscow District of 11.10.10 No. KA-A40 / 12335-10).

If the tax authorities fail to prove in court that the reason for missing the collection period is valid, then it will not be possible to restore the missed period. And the company's debt will be written off as hopeless for collection (subparagraph 4 of clause 1 of article 59 of the Tax Code of the Russian Federation

expert of BSS "System Glavbuh"