As you know, income earners are required to pay taxes to the budget. This is stated in the Tax Code of the Russian Federation (dated July 31, 1998). Article 46 of the Code establishes the consequences of failure to fulfill this obligation. In particular, the norm provides for the procedure for the enforcement of statutory payments. What does article 46 mean to a person who violates a regulation? Learn more about this later.
Art. 46 - what kind of article?
This norm establishes the possibility of forcibly recovering funds of the payer (agent), who has not fulfilled the obligation to deduct taxes on bank accounts, as well as electronic wallets. An exception is provided for special election accounts and r / s referendum funds. Money is not allowed to be collected from them. The relevant provisions are enshrined in Part 1 of Article 46.
What does the term “tax agent” mean ? This category of persons includes individuals and organizations that pay income to individuals (in the form of earnings, as a rule), who are obligated to withhold, calculate and transfer personal income tax to the budget.
Responsibility of the investment partnership
In case of full / partial non-payment of tax by the deadline by the contracting party — the managing partner responsible for tax accounting — a mandatory penalty is imposed on the funds in the accounts of the association.
If there is not enough money for the settlement account, tax obligations are fulfilled forcibly at the expense of funds in accounts held by managing partners. According to part 1.1 of article 46 , in the first place, collection is made on money held by the account holder.
If there are not enough funds on the accounts of managing partners, the penalty is levied on the remaining members of the association in proportion to the shares of each in the common property. The size of the share is determined at the date the debt appears.
Grounds
Compulsory collection is carried out in accordance with the decision of the IFTS. The tax service sends an order to the bank. It can be made in electronic or paper form.
The form and rules for sending a collection order, an order to transfer money from an electronic wallet on paper are determined by the Federal Tax Service. Forms of documents are approved by agreement with the Central Bank.
The rules for the transfer of electronic orders to the bank are determined by the Central Bank in agreement with the Federal Tax Service.
Conditions for applying coercive measures
The decision to recover, in accordance with paragraph 3 of article 46 , is taken after the end of the period allotted for the fulfillment of obligations to the budget and indicated in the tax payment notice, but not later than 2 months. after its expiration.
Decisions made in violation of this order shall be deemed invalid and shall not be enforced.
Lawsuit
If the deadline is missed, the Federal Tax Service Inspectorate has the right to send a statement to the court to recover the required amount from the payer / agent.
A lawsuit can be filed before the expiration of 6 months. after the end of the period allotted for the execution of the requirement to deduct mandatory payments.
If the deadline is missed due to objective circumstances (good reasons), it can be restored.
Intruder Notification
The payer / agent shall be notified of the decision on the forced collection in the prescribed manner within 6 days. from the date of its adoption.
If it is impossible to personally hand over the act against receipt or to transfer it to a person in another way, certifying the date of receipt, the document is sent to the subject by registered letter. The decision in this case is recognized as received after 6 days.
Collection from personal accounts
It is produced in accordance with part 3.1 of article 46 .
If the funds on the payment system and electronic wallets of the payer / legal entity agent are insufficient or not at all, there is no information on the details of the accounts used to transfer money, the collection is imposed on the funds in personal accounts.
In order to implement this measure, in accordance with article 46 , the Federal Tax Service Inspectorate sends a decision on this in electronic or paper form to the authority servicing the L / C according to the BC rules at the place of its opening. Its format and form, as well as the transfer procedure, are established by the Federal Tax Service.
If the legal entity-payer / agent has not executed the decision on enforcement, sent to the body servicing the personal account within three months, the relevant body is obliged to inform the IFTS about this. Notification will be sent within 10 days. from the date of expiration of the period specified in the decision. The form, procedure, format of the notice are approved by the Federal Tax Service.
Features of the execution of the order
As the 4th part of Article 46 of the Tax Code of the Russian Federation establishes , the IFTS order to transfer tax amounts to the budget is mandatory for execution.
Funds are deducted in the order of priority established in the Civil Code.
Suspension of an order
The grounds for this are fixed in part 4.1 of article 46 of the Tax Code . Suspension of the order is allowed by decision:
- Higher tax inspection in cases stipulated by the Tax Code.
- IFTS on the suspension of the order when making a decision in accordance with paragraph 6 of paragraph 64 of the Code.
- Upon receipt of an order from the FSSP officer on the arrest of funds, including those located on electronic wallets.
Reinstatement of the order is carried out in accordance with the decree canceling the suspension.
Revocation of orders
It is provided for partially / completely unfulfilled IFTS instructions to write off funds. Revocation of orders is carried out when:
- Change in the term for the deduction of compulsory payment, fine, penalty interest in accordance with the provisions of Ch. 9 Tax Code.
- Fulfillment of tax obligations, payment of fines, penalties, interest, including the offsetting of excessively paid amounts to pay off debt, in accordance with Art. 78.
- Write-offs of arrears, penalties, fines, interest recognized as bad debt.
- Decrease in tax amounts, the amount of fines on the amended declaration submitted in accordance with Article 81 of the Tax Code.
- The receipt by the IFTS of information on the presence of balances in other accounts (electronic wallets).
Collection currency
It is spoken about in part 5 of article 46 of the Tax Code of the Russian Federation . As established in the norm, the IFTS order on the transfer of tax amounts should contain an indication of the details of those accounts from which it is necessary to write off, as well as the amount of the amount to be transferred.
A coercive measure can be applied to currency and ruble r / s. In the first case, collection is carried out in an amount equivalent to the payment in rubles. The rate set by the Central Bank at the date of write-off is applied.
When collecting money from a foreign currency account, the head (deputy head) of the IFTS sends simultaneously with the order to write off the order to sell the foreign currency of the payer / agent no later than the next day. The costs associated with this transaction are borne by the person who has not fulfilled the tax obligation.
An exception
Article 46 of the Tax Code of the Russian Federation does not allow the collection of tax amounts from a deposit account, unless the relevant deposit agreement has expired. If such an agreement exists, the Federal Tax Service may instruct the bank to write off and transfer at the end of its validity period, if by that time the debt is not paid.
Funds from the deposit are transferred to the current account, and then the order of the tax authority is executed.
Deadlines
The IFTS order must be executed no later than the next business day after receipt of the document, if collection is carried out from the ruble account, and no later than 2 days - when collecting from r / s in foreign currency. This rule applies if it does not violate the sequence of payments established by the Civil Code.
If the funds for the settlement account are insufficient, the IFTS order shall be executed upon receipt of money no later than the next business day after each receipt, if deduction is made from ruble accounts, and no later than 2 days, if from currency ones.
E-wallets
A penalty is imposed on electronic money if there are insufficient or no funds at all in bank accounts. For this, the IFTS sends to the financial structure in which these funds are located an order to transfer them to the payer / agent account.
The order must contain the details of the corporate means of payment by which electronic money will be transferred, as well as the current account to which they are sent.
Collection is allowed from ruble electronic wallets, and in case of insufficient balances on them - from currency ones. At the same time, the rules on the sale of foreign currency described above apply.
Collection of property
It is allowed in case of insufficient funds in electronic wallets and bank accounts. This rule applies to the organization of the agent / payer upon receipt by the tax inspectorate of a notification from the body servicing personal accounts in accordance with the BC about the impossibility to execute the decision of the control body to recover funds from these tax accounts in order to pay off tax arrears.
As for the compulsory collection of tax on profits for a consolidated group of payers, the Federal Tax Service may oblige to pay off debts at the expense of the property of participants (one or several) if funds on their accounts are insufficient or there is no information about such payment services.