Under what circumstances is tax arrears formed and how to deal with it.

So, we will consider, under what conditions an individual can have arrears of taxes. It is not a secret for anyone that both for the revenues received and for the objects in the property it is necessary to pay a certain amount in favor of the state. Objects include land plots, vehicles and real estate. Such gratuitous mandatory payments are called taxes. People who are not burdened with certificates of registration in their own name of individual entrepreneurship, as a rule, pay only tax on personal income, land and transport taxes, property tax .

The income tax is calculated and paid by the employer at the place of residence of his employee. An individual will need to independently calculate the amount of payment to be paid and provide the necessary reporting to the inspection in the event that the income from the sale of the property belonging to him is received. Both movable and immovable. In such a situation, tax arrears can arise in two cases - if the tax declaration is not provided in due time in the established legislation, which entails the imposition of a fine, or if the level of income of the non-taxable amount exceeds the limit and the amount of the tax is not paid.

All property taxes are calculated independently by the tax inspection. On objects subject to taxation and the calculated amounts of taxes, the inspection informs payers by sending a tax notice to their address . Terms of payment are indicated in the same document. And if there is no actual payment before the date specified in the notice, tax arrears arise.

It should be remembered that, both in the situation of income tax and with property taxes, the fact of not receiving any notification from the tax authority does not exempt from tax liability. In practice, there are often situations where mail sent by the inspection does not arrive for some reason to the recipient. Therefore, there can be formed, for example, arrears in the transport tax, and in the income tax. However, it is still necessary to pass a tax return or pay a tax. If an individual has received an income as a result of the sale of an object of property, or his property owns movable or immovable property, and no notifications from the tax authority have been received, it is worthwhile to apply directly to the inspection. Today you can do it without leaving home. To do this, it will be sufficient to fill only the form located on the official website of fiscal authorities.

There is still such a nuance with respect to notices of payment of property taxes. If such a document is actually received by mail was not, and the payment deadline has already passed, accordingly there was a tax arrears, according to the existing legislation, penalties are calculated. Thus, increasing the existing debt. In view of the fact that dispatch of such notifications is an obligation of the inspection, it is possible to apply there also with a written application stating that no notification of payment was received. On the basis of such an application, the tax office is obliged to calculate the amount of taxes due with already new terms of payment. Thus, there will be no interest, however, it is still necessary to pay the tax.

According to the law, the methods of levying taxes are different. However, in respect of individuals who are not legally assigned the status of an individual entrepreneur, the tax authority may use only one of them - defined in Article 48. Collection in the order of this article for the taxpayer is pretty expensive. This is due to the length of the foreclosure procedure. First of all, the amount of calculated fines before the actual payment can become impressive. In addition, turning to the very order of collection, we get the following process.

In the event of debt formation , the tax authority sends a payment request to the taxpayer within three months. If this document is not complied with, the inspection prepares a statement of claim to the court, on the basis of which the magistrate decides by its decision to recover the amount of debt from the individual. When drawing up such a definition, the debtor is obliged to pay a state fee of 100 rubles. After that this definition is sent to the bailiff service, whose employees are directly recovered. For their work bailiffs also charge 7% of the debtor, but not less than 500 rubles.

Thus, it is best to independently control all of your duties and debts to the state in order to avoid unpleasant consequences.