Since the payment of taxes is the responsibility of almost every resident of the country, and evasion or late payment threatens with penalties, we will study the question of how to independently check the tax debt of an individual and, if necessary, pay it.
– federal direct tax, which is the source of formation budget revenues, which are subsequently distributed to some extent to all segments of the country's population.
Payers of this tax Russian Federation are natural persons tax residents, as well as persons receiving any income in the country, regardless of their citizenship. Moreover, for each listed case, certain tax rates are established.
Object of taxation- income in monetary form for the previous calendar year, received by a resident individual both on the territory of the Russian Federation and abroad, as well as the income of a non-resident individual, which was received from a source in Russia in the form of wages and other remuneration for actually performed labor or other duties, income from the sale of personal property or from renting it out, insurance payments, dividends, royalties and royalties, etc.
It also serves as an object of taxation received by an individual material gain , which is:
- purchase income financial instruments or valuable papers, namely, the difference between the real market price and the cost of their purchase;
- economic benefit from the use of credit funds received from another individual, entrepreneur or organization on a free basis or at a reduced interest rate;
- savings after purchasing a product or service for more than favorable conditions from a related or related person.
It will help to find out if an individual has a debt to the state.
After an individual receives income from a source in Russia, both a resident and a non-resident, he must pay the appropriate amount income tax to the country's budget.
A responsibility
In case of violation of the deadlines for payment of income tax individuals behind previous period the following liability in the form of penalties:
- a fine in the amount of 10 thousand rubles for a single violation of taxation rules for one taxable period without evidence of tax violations;
- a fine in the amount of 30,000 rubles for repeated violations of taxation rules over several tax periods;
- a fine in the amount of 20% of the amount of unpaid tax, but not less than 40 thousand rubles for paying taxes not in full, with a deliberate understatement tax base to calculate the amount.
Thus, violation of the deadlines for paying tax payments entails serious penalties that an individual will have to pay along with the amount of the tax debt, therefore, if there is any doubt about the need to pay certain payments, it is worth checking the taxes of an individual and, if necessary, paying them on time them.
Payment terms
An individual who pays tax on income received must, according to March 31 complete a declaration for reporting year and transfer it to the tax office at the place of your residence, and by December 1, pay the accrued debt in full.
For employees, the amount of income tax to the budget is paid by the employer, thereby freeing his employees from filing a declaration and paying taxes. All other income is subject to taxation by the recipient reporting period physical person.
Data on the sale of property by an individual and the receipt of a certain amount of income must be transferred by the authorities that draw up the sale transaction to the tax office immediately after its implementation.
How to check personal tax
There are several options for checking the tax debt of individuals: using the data of the Federal Tax Service, the Federal Service bailiffs or portal of public services. Let us consider in more detail how to carry out a tax debt check on our own.
On the website of the Federal Tax Service (FTS)
The website of the Federal Tax Service (FTS) allows you to check the debt of an individual, having access to the Internet. Tax inspection website - www.nalog.ru, by visiting this official website, you can find out the debt.
In order to use this method of debt verification, you should first contact the Federal Tax Service by writing an appropriate application and registering with the Federal Tax Service by obtaining a registration card with a password to enter the databases, from which you can find out your tax debts. In this database, the search for debt is carried out by the TIN of an individual.
After receiving access and a temporary password to the database of tax charges from the tax service, you should register on the website of the Federal Tax Service, and the personal account login is the TIN of an individual, wait three days to activate access, after which you can find out your debt online.
For information on how to find out tax debts in the taxpayer's personal account on the website of the Federal Tax Service, see the video:
On the portal of public services
The unified portal of public services allows you to find out the presence of tax debts of individuals by their last name and other personal data. To do this, you need to visit the gosuslugi.ru website and click on the “Tax debt of individuals” tab, having previously passed a simple registration indicating your personal data and phone number, which will receive an SMS message with activation of access to the State Services portal.
On the website of the Federal Bailiff Service (FSSP)
In the event of late tax payments, they are displayed on the official website of the Federal Bailiff Service (FSSP) fssprus.ru. This service has a tab "Register of search by enforcement proceedings”, which allows you to find out information about your debt by TIN.
Having decided to use the Federal Tax Service of the Russian Federation and visiting the official website in order to check whether there are tax debts, you can quickly obtain the requested information and instantly check the tax amounts according to your TIN, since this service does not require prior registration. The undoubted advantage of the website of the Federal Bailiff Service is the ability to check taxes by last name, first name and patronymic of an individual if it is impossible to enter TIN data for one reason or another.
For information on how to check and pay the debt on the official website of the Federal Bailiff Service, see the video:
What to do if you have tax debt
Since modern legislation provides for restrictions on the exit of an individual who has tax debts and some other unpleasant moments outside the Russian Federation, it makes sense to warn similar situations and find out the status of your tax history and find out the presence or absence of any debt by last name or TIN in any convenient way.
When discovering amounts of debt on tax, you should quickly find out whether it was formed correctly promissory note individual and take steps to close it.
Due to the fault of an individual
What to do if, after checking the tax debt of individuals by their TIN or last name, a person finds out that he has a certain amount of debt for non-payment of tax through his fault - he did not have time or could not pay on time tax liability in full? There is only one way out for such a tax debtor - to pay off the amount of tax debt and the accrued penalties for the final closure of this problem.
In case of non-payment by an individual of the accrued amount of income tax within 6 months, the Federal Tax Service connects the court and executive services to work on debt collection.
Through the fault of the FTS
In the event that an individual has found information on a public service that he has accrued certain amounts tax debt by last name or TIN, but in the reporting period he did not have income that is subject to taxation, he is recommended to personally visit the tax office and find out with the employees the legitimacy of accruing the debt.
If the tax amount is owed due to an error or failure software, the employees of the inspection will eliminate the erroneous accrual, and the issue of the individual's debt will be closed without the need to repay it.
How to pay personal tax debt
In case of late payment of tax arrears - at the first opportunity to check the debt, find out the exact amount of the debt and pay it, without waiting for the growth of penalties, a ban on leaving the country and communication with court employees. You can pay your personal tax debt in the following ways: electronic form, and in paper.
in paper form
In order to pay tax arrears in paper form, you should take the appropriate form from the tax office at the place of residence, fill out necessary details and pay the required amount on it at the nearest bank that accepts tax payments.
In order to avoid troubles and lengthy clarifications, whether payment was made and in what terms, paid receipts and checks should be kept.
In electronic form
The official website of the Federal Tax Service allows you not only to check the debts of the TIN of an individual, but also pay them electronically. To use this service, click on the "Payment of taxes for individuals" tab, then in the dialog box select the type of tax from the drop-down list, indicate the type and amount of payment and pay the amount of the accrued debt.
Since it will not take much time and effort to find out if a particular person has tax debts, it is recommended to periodically use such an online service, since paying taxes is an unshakable duty of every resident of the country, and a small debt can increase significantly due to accrued penalties, then it is easier to identify such a situation in time than to eliminate the unpleasant moments caused by it.
Individuals, as well as organizations and entrepreneurs pay a lot of taxes, the amount of which is in the thousands and tens of thousands. The types of taxes that must be paid depend on the type of activity a particular enterprise is engaged in.
Accountants of the organization and private entrepreneurs must carefully monitor that all duties and fees are paid on time and in full. Since in case of late payment, penalties in the form of penalties will be applied. Also, for the delay, the payer faces a fine, which can be quite impressive.
In some cases, taxpayers may face not only administrative liability, but also criminal liability. Such a harsh measure threatens for non-payment of taxes in large sizes. This can threaten large firms and entrepreneurs whose activities bring big income, respectively, and the size of tax payments can be of considerable size.
To avoid the accrual of fines and penalties, it is necessary to pay duties and fees in a timely manner and in full. But if, for any reason, statutory If it was not possible to pay taxes on time, their size, as well as the amount of penalties, can be easily found out in several ways.
Causes of debt
Even responsible taxpayers may have situations after which they will fall into the number of debtors. This can happen for a number of reasons:
Late payment of all due fees
Therefore, you need to know the transfer deadlines clearly. Money for each type of tax.
Tax calculation with errors
This may be due to the fact that an organization or entrepreneur carries out several types of activities and has several types and systems of taxation. To avoid the occurrence of such situations, it is necessary to have a competent and responsible accountant who will clearly monitor the timing and procedure for paying all types of duties and fees.
Error in filling out pay slips
The presence of errors in payments indicates that the amount paid will not reach the addressee, which is tax service. It is because of this that the payment will not be considered transferred and a debt will arise, for which all fines and penalties will have to be paid.
In order to avoid problems associated with late payment of taxes and exclude the possibility of interest charges, it is necessary to have an experienced accountant or understand all the subtleties on your own tax legislation. In other words, you need to understand how, when and in what amount it is necessary to pay taxes and comply with all these rules.
Ways to check tax debt
The Tax Service sends notification letters to individuals and entrepreneurs, they contain information about the amount to be paid and the timing of payment. Also attached to the letter payment receipts. But often situations arise when you need to find out the amount of debt and accrued penalties.
Each tax has its own deadlines. Therefore, the need to check your debts arises not only when there is already an unpaid amount and you need to find out its size. In the event that the payer has carried out the transfer of funds for the payment of taxes, then after the expiration of mandatory period payment, you must make sure that the payment has reached the addressee and there is no debt.
Verification can be done in several ways. Below we will consider them separately in more detail.
Personal appeal to the tax office
Arriving at the tax office, you must contact the inspector with a request to issue payrolls. After presenting the passport, the payer will receive tax receipts. You can transfer funds at any branch of the bank through the cash desk, as well as through an ATM in cash or using a card.
On the official website of the tax service
Go on the website supervisory authority each taxpayer can access his personal account using this link. There you can see all the information regarding the amount of fees that must be paid, the timing of payment, as well as data on the amount of fines and penalties, if any.
Login and password to enter your personal account can be obtained by contacting the tax office. The employee will issue a form that will contain all the necessary information to visit your personal account. But it is worth remembering that if within one month from the moment the data was issued, the entry was not made, then you will have to contact the tax office again for a new registration and the issuance of other data.
Going to the website of the tax service and going to the tab " Personal Area”, after entering data to the taxpayer in in electronic format all the information of interest to him, which relates to the amount of tax debt and penalties, will be opened. It will also be possible to change the password that was issued by the tax office to an easier and more memorable one.
Through online applications of banks
A number of banks, for example, Sberbank and VTB-24 are partners of the tax service. With the help of their online services, you can not only find out the amount of debt, but also make payment without leaving your home.
By going to the "Payments" section and selecting the tab with taxes, a window will open in which you need to enter your TIN, and in a few seconds all the necessary information will open, which will contain the specific amount of the debt that needs to be paid.
A taxpayer can find out his TIN in two ways:
- by contacting the tax office;
- by going to the website of the tax service.
Through the website of the State Services
You can log in to the State Services website from a computer, tablet or mobile phone. It is worth considering that you can get the service on this site only after registration. Next, by selecting the tab with tax debt and filling out the appropriate application, the payer will receive all the information on his debts. To obtain this data, you need to know your TIN. And in general, in order to receive any kind of information that relates to taxes, duties and fees, you need to know your tax number.
On the website of public services, you can not only find out about taxes and debts, but also make payments using bank card.
Through Yandex money
First you need to register a virtual wallet. You can replenish it from a bank card or from another electronic wallet. You should select the "Goods and Services" tab, and then go to the "Taxes" section. After that, a line will open in which you need to enter the TIN. By performing these simple manipulations, the payer will be able not only to find out the amount of the debt, but also to pay it with the funds in the Yandex wallet.
IMPORTANT: Of all these means, a personal appeal to the tax office is the longest way to find out your taxes. All the rest will allow you to find out the amount of debt in just a couple of minutes. Using Internet services, you can not only get information on debts, but also quickly pay them.
How to pay off debt?
Let's put together all the options for paying tax debt:
- payment at bank branches through a cash desk or ATM, having the appropriate receipts in hand, which can be obtained at the territorial office of the tax service;
- payment through online applications of banks that are partners of the tax authority. To know full list such banks can be found on the official website of the tax authorities;
- through the website of public services, using an online payment with a bank card;
- using funds that are on the Yandex wallet.
Payment by these methods will significantly save time and transfer funds to pay the debt without leaving home.
Liability for non-payment of taxes
The issue of liability for late payment or for tax evasion governs tax and criminal law. For offenses in economic sphere For individuals and organizations, the following types of liability are provided:
tax
Has a financial nature. Aimed at the full repayment of losses incurred by the state due to tax arrears. This kind of liability is regulated by Article 122 tax code. For late payment of taxpayers, penalties await in the form of fines and penalties, which are charged based on the size of the debt.
Criminal
Not only the amount of underpaid taxes is compensated to the state, but also social harm. Administrative responsibility is provided, which is expressed in the form of large fines. It also provides for criminal punishment, up to imprisonment for tax crimes that are associated with large and especially large tax debts. This issue is regulated by articles 198 and 199 of the Criminal Code.
A large amount of debt is considered if the underpaid amount exceeds 10% of the total amount of tax that has been charged over the past three years. This amount must exceed 600,000 rubles or 1,800,000 rubles, excluding time and percentage.
A particularly large amount of debt is recognized as an amount that exceeds 20% of overall size tax payment for the previous three years. It must be at least 3,000,000 rubles or 9,000,000 rubles, excluding percentage and time.
It is worth remembering that bringing to responsibility for late payment or refusal to pay taxes is not a basis for exemption from compensation of existing debts. AT three year term the state, represented by the tax service, has the right to hold an individual or organization liable for non-payment of duties.
Amount of fines
The penalty for late transfer of funds to pay taxes is:
- 20% of the fee in case of unintentional indebtedness;
- 40% of the amount in the event that an individual or organization deliberately evades taxes.
If the tax has an impressive size, then the size of the fine will be very substantial. It can be in the tens or hundreds of thousands.
Conclusion
Supervisory authorities in our country closely monitor compliance with tax laws. It obliges on time and in full to pay all due duties and fees. Taxpayers, whether individuals or organizations, must strictly follow the legislation that governs taxation.
If taxes are not paid on time, a debt arises, the amount of which is easy to find out by going to the Internet and going to the website of the tax service. In addition, there are several ways that allow you to get acquainted with the amount of fees that must be paid, as well as find out the amount of accrued penalties for late payment.
For the convenience of payers, this moment There are many ways to pay your tax debt, spending a couple of minutes of your time on it. This can be done on the website of the tax service, on the website of public services or using online services.
In order not to fall into the number of debtors and not spoil their reputation, individuals, entrepreneurs and organizations should carefully monitor tax deductions, their size and payment terms. If individuals and entrepreneurs themselves are responsible for issues related to tax policy, then the accountant is responsible for this in the organization. It is on his literacy and competence that the tax reputation depends. Since it is the accountant who deals with the collection of taxes from employees and the transfer to the tax service of all duties that correspond to the type of activity carried out by the organization.
In order to avoid the need to find out the amount of your debt, you need to pay taxes on time and in full and make sure that the payment is delivered to the addressee, which is the tax service.
Every taxpayer is required to pay taxes on time. If this is not done, then debt will arise, which can cause negative consequences.
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It is best to periodically check the presence / absence of tax debts and pay them off if they arise, or resolve the issue with the tax service in case of incorrect accrual of payments.
Nowadays, it is not difficult to find out the tax debt. You don't even need to leave your house for this.
General points
In fact, every able-bodied citizen of the Russian Federation must pay taxes to the state.
They go to the development of various social spheres, defense, roads and other general needs. Responsible for the payment and administration of taxes federal Service on taxes and fees.
It is she who ensures that a person makes timely payment of due tax payments.
The main part of the taxes of ordinary citizens is personal income tax. It is taken from a person's income and is usually calculated at a rate of 13%.
When paying wages, the employer is obliged to withhold and transfer it to the budget; the participation of the individual himself in this process is absolutely not required.
Although sometimes, for example, when selling an apartment, the person himself will need to report on personal income tax and pay it if necessary.
The remaining taxes are paid by the citizen himself, including:
- land;
- transport;
- property tax.
Failure to pay taxes on time can cause serious problems, up to criminal liability. It is better to monitor the presence of debts and repay them in a timely manner.
Payment terms
Personal property tax, transport and land taxes must be paid no later than December 1 following the one in which it was accrued.
Typically, tax inspectorates send out appropriate notifications and receipts in advance to all taxpayers who, according to the data, must pay taxes.
The only thing left for the taxpayer is to timely deposit money according to the receipt in any bank or send it through Internet banking.
Individual income tax deserves special attention. It is usually retained and paid by the employer when calculating and paying wages.
But in individual cases an individual must submit a declaration and pay personal income tax, even without being an individual entrepreneur.
The declaration must be submitted no later than April 30, next year, and pay the tax - until July 15 of the year following the one in which the relevant income appeared.
Coming Responsibility
Non-payment or late payment of taxes by an individual is a serious offense.
Sometimes this can be seen as an element of a crime with the involvement of the perpetrator already to criminal liability.
But most citizens face only administrative responsibility. However, it also has little to offer.
Consider what kind of administrative responsibility awaits an individual for late payment of taxes:
If the amount of tax debts exceeds 3,000 rubles, then bailiffs will join the collection of the debt, and various unpleasant consequences await the taxpayer, up to the arrest of property and a ban on traveling outside the Russian Federation.
In case of non-payment of taxes by an individual in a large (over 600 thousand rubles) or especially large amount (more than 3 million rubles), he may well be brought to criminal responsibility.
How to check tax debts of individuals by last name
Many still remember the time when it was possible to find out information on taxes of individuals, as well as to get information about the presence / absence of debts, only in person, by coming to the tax office at the registration address, and waiting for the reception of a specialist.
You can check tax debt data in this way and at the moment. But it takes quite a lot of time and effort.
Modern technologies have greatly simplified the interaction between the citizen and the state.
Today, it is not necessary to go somewhere to find out information about tax debts or write an application to the Federal Tax Service.
All the necessary operations and data are available around the clock via the Internet using specialized Internet services.
Through the website of the State Services
The most simple and convenient way find out tax arrears - use the functions of a single portal of public services.
Additionally, through the service, you can check the data on traffic police fines, litigation and get access to almost all necessary public services.
If there is no account on the portal yet, then it can be created in just a few minutes via the Internet.
After that, you can receive up-to-date information about debts and use public services in a convenient format.
A separate State Services application has been developed for mobile users.
It allows you to access all the main functions of a single portal, not only from a computer, but also from a tablet or phone.
This allows you to quickly use necessary services virtually from anywhere in the world where there is mobile Internet.
The functionality of the portal and mobile application is constantly expanding and the service is updated with new services, eliminating the need to personally go to various government bodies and sit in line.
In the Federal Tax Service
Check current debt tax payments It is also possible on the official website of the Federal Tax Service through the service "Personal account of the taxpayer".
To gain access to it, you must personally visit the tax office or go through a quick registration using electronic signature or an account of the State Service portal.
Using the "Taxpayer's Personal Account" service, you can view detailed information on tax assessments, data on objects of taxation, and correspond with tax inspectorates etc.
On the FSSP portal
If overdue tax debt exceeds 3,000 rubles or more than 3 years have passed since its formation, the tax service will be forced to start collecting it in court.
After receiving the relevant judicial act, bailiffs will be involved in the work. It is they who can apply various measures to the taxpayer to repay the debt.
The Federal Bailiff Service publishes all information about the cases in its proceedings on its official website.
On it, you can both find out tax debts by last name and date of birth, and immediately pay off overdue debts.
Important! If the debt has not yet been transferred to the bailiffs, then it will not be possible to find out on the FSSP website.
The service database also includes traffic police fines that have not been paid for 60 days, debts on alimony and other obligations, if there is an appropriate judicial act and executive documents have already arrived to the bailiffs.
Consider how to view tax debts of individuals by last name on the FSSP website:
- Go to the official website of the bailiffs.
- Go to the "Data Bank of Enforcement Proceedings" section.
- Indicate in the form your full name, date of birth and region of registration.
- Click on the "Search" button and enter security code shown on the screen.
- Wait for the request to complete and review the details.
Here you can immediately pay the debt or print a receipt to pay it off at the bank branch.
If you have questions about the amount of debt on tax payments or other similar topics, then it is better to address them to the tax office.
The bailiffs will help only with the execution of a specific judicial act, but they will not be able to figure out the reasons for its issuance.
For the convenience of citizens, it has been developed and maintained and mobile app FSSP available for iOS and Android. By installing it on your smartphone, you can get up-to-date information as quickly as possible and anywhere.
Is it possible without registration
On the website of bailiffs, all information can be obtained quickly and without registration.
But the tax service and the portal of the State Service cannot show information to outsiders about the accruals.
You will need to register for these services first. However, registration is free and does not take much time.
Comment. Most fast way, get access to all information about yourself - the portal of the State Service.
After registering on it, to enable all the functionality, you will need to confirm account.
Until recently, for this it was necessary to personally go to the service center. Currently, you can also verify your account remotely via Tinkoff, Post Bank, and Sberbank Online.
