As you know, persons receiving income have to pay taxes to the budget. This is stated in the Tax code (31.07.1998). Article 46 Code stipulates the consequences of breach of this obligation. In particular, the norm lays down the procedure for enforcement of statutory payments. What does article 46 For persons violating the regulations? Learn about this further.
This rule establishes the ability to force the recovery of funds of the payer (agent) has not performed the obligation for deduction of tax on Bank accounts, and electronic wallets. An exception is provided for a special election accounts and with the funds of the referendum. The money they collect is not allowed. The relevant provisions are contained in part 1 Article 46.
What is the concept of "tax agent"? To this category of persons include private entrepreneurs and organizations paying income to individuals (in the form of earnings, as a rule), bearing responsibility for retention, computation and transfer pit to the budget.
In full/partial payment within the established terms, the tax Treaty – managing fellow, who is charged with the responsibility to conduct tax accounting, - cash in the accounts of the Association shall be imposed the enforcement.
If money for the p/s is not enough, the tax obligations shall be fulfilled compulsorily with funds in the accounts owned by the managing associates. According to part 1.1 Article 46 in the first place, the collection is drawn on the money on R/s of the person responsible for accounting.
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If the managing partners ' accounts funds are insufficient, recovery appeals to the rest of the members of the Association in proportion to the shares each in the common property. The value of the share is determined as of the date of occurrence of debt.
Forced recovery is performed in accordance with the decision of the IRS. The tax office to the Bank by the Commission. It can be performed in electronic or paper form.
Form and rules of submission of orders for the recovery, an order for the transfer of money from the electronic purse on paper are determined by FNS. Forms of documents are approved in consultation with the Central Bank.
Rules for the transfer to the Bank electronic orders determined by the Central Bank in agreement with the FTS.
The conditions of application of coercive measures.
The Decision to recover, according to part 3 of Article 46 accepted after the end of the period allowed for fulfillment of obligations before the budget and specified in the notice for payment of tax, but not later than 2 months. after its expiration.
Decisions taken in violation of this order, are void and cannot be enforced.
In case of missed deadline the IRS may submit an application to the court on collecting from the payer/agent of the required amount.
The Claim can be submitted before the expiration of 6 months. after the end of the period allowed for the execution of the requirement about the deduction of obligatory payments.
If the time limit for objective reasons (good reasons), it can be restored.
About the decision on forced collection, the payer/agent is notified in the prescribed manner within 6 days. from the date of its adoption.
Failure to personally deliver the deed on receipt or pass it to the person by another method evidencing date of receipt, the document is sent to the subject by registered letter. The decision in this case has been received after 6 days.
It is made in accordance with part 3.1 Article 46.
If funds for R/s and e-wallets payer/agent of the legal person is not enough or not at all, there is no information about the account details used to transfer money, the penalty shall be imposed on the funds on personal accounts.
To implement this action, in accordance with Article 46, the IRS sends the decision in electronic or paper form in the body, serving l/s according to the rules of Bq, the place of its discovery. Its format and shape, as well as the order of transmission are set on.
If a legal entity-the payer/agent has not fulfilled the decision on forced collection, directed on serving personal account, within three months, the authority must inform the IRS about it. The notification shall be sent within 10 days. from the date of expiry of the term specified in the decision. Form, order, and format of the notice shall be approved by FNS.
As sets 4 piece Article 46 of the Tax code of the Russian Federation, the order on transfer of tax amounts to the budget shall be binding.
The allocation of funds is carried out in the sequence established in the General Ledger.
The reasons for this is enshrined in clause 4.1 46 articles of the Tax code. Suspension of orders shall be allowed at the decision:
The restoration of the validity of the order is carried out in accordance with the resolution canceling the suspension.
It is for partially/completely unexecuted orders on about withdrawal. A review of the assignments is carried out with:
It says in part 5 46 articles of the tax code. As is normal, in the order on transfer of tax amounts must contain a reference to the details of those accounts from which you want to implement the cancellation and the amount to be transferred.
Coercive Measure may be applied in respect of foreign currency and ruble p/S. In the first case the collection is to be made in an amount equivalent to the payment in roubles. Applicable exchange rate set by the Central Bank on the debit date.
When collecting money from foreign currency accounts, the head (Deputy head) on forwards simultaneously with the order about cancellation of order on the sale of foreign currency of the payer/agent not later than the next day. Costs associated with this operation shall be borne by the person has not performed tax liability.
Article 46 of the tax code does not allow the recovery of tax amounts from the escrow account, if has not expired term of the relevant Deposit agreement. If such an agreement exists, the IRS may instruct the Bank to make write-off and transfer at the end of the validity period, if the debt is not repaid.
Funds from the Deposit are transferred to the account, and then marks the instruction of the tax authority.
On Behalf of must be accomplished not later than next operational day after receipt of the document, if the collection will be carried out from the ruble account, and no later than 2 days – when recovered from the p/s in foreign currency. This rule is applied if it does not violate the priority of payments, fixed, GK.
If the funds in the p/s is not enough, on the order is enforceable as of the receipt of the money not later than the next operating day after each receipt if the deduction is made from rouble accounts, and not later than 2 days if with currency.
Recovery for money is if the Bank accounts are insufficient or no funds. To do this, the IRS sends the financial structure in which these assets are located, the order to transfer them to R/s payer/agent.
The order should contain details of the corporate means of payment, which will be carried out the transfer of electronic money and the Bank account to which they are sent.
The Recovery is allowed with the ruble e-wallet and, if insufficient amounts of residues in them – with currency. While rules on the sale of foreign currency above.
It is allowed in the case of insufficient funds on e-wallets and Bank accounts. This rule applies to the organization of agent or payer if you receive a tax inspection notice from the authority that maintains a personal account in accordance with the BC about the impossibility to execute the decision of the control body to recover from these l/s funds in repayment of tax debts.
With regard to the enforcement of the profit tax for the consolidated group of taxpayers, the IRS may be required to repay the debt from the assets of participants (one or more), if the funds in their accounts is not enough or no information about such R/s.
Article in other languages:
AR: https://tostpost.com/ar/the-law/7306-46.html
BE: https://tostpost.com/be/zakon/13074-padatkovy-kodeks-rf-46-artykul-nk-rf.html
HI: https://tostpost.com/hi/the-law/7314-46.html
JA: https://tostpost.com/ja/the-law/7308-46.html
KK: https://tostpost.com/kk/za/13077-saly-kodeks-rf-46-bap-k-rf.html
PT: https://tostpost.com/pt/a-lei/13066-c-digo-tribut-rio-46-artigo-do-c-digo-tribut-rio.html
TR: https://tostpost.com/tr/hukuk/13080-vergi-kodu-46-makale-kanunu-nun.html
UK: https://tostpost.com/uk/zakon/13079-podatkoviy-kodeks-rf-stattya-46-nk-rf.html
Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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