The statute of limitations for individual entrepreneur taxes after closing is 2020

Tax claim period

But there is another rule that is relevant for taxpayers and stems from the provisions of the Tax Code.
For taxpayers, which is any individual entrepreneur, a period has been established for issuing a demand for tax payment in the event of no payment or incomplete payment on the part of the regulatory authorities.

This fact can be revealed during a desk audit, other control measures carried out by tax inspectorate specialists, or after receiving data from the federal treasury.

According to data from the treasury, taxes are tracked, the calculation of which is directly carried out by the territorial inspectorate, and the taxpayer is obliged to pay them on the due date. Examples include transport tax and property tax.

The time period for issuing a demand for tax payment should not be confused with the statute of limitations for paying tax; such a period is not established, and tax debt can be written off, according to existing practice, only upon the death of the payer - an individual entrepreneur or in the event of his being declared bankrupt.

The write-off is carried out on the basis of a court decision by authorized specialists of the fiscal authorities. In fact, in practice, one can recall many high-profile cases of revision of tax obligations, their significant increase and large payments from taxpayers up to the amounts accrued in favor of the state. In fact, in a claim brought by the tax authorities, a violation of the statute of limitations, which the defendant has the right to declare, cannot be accepted by the court as an argument for refusing legal proceedings.

Signs of renewed production

Society believes that the time period for debt is officially interrupted after a call from bank employees. This is mistake. According to the law, it is considered officially interrupted if:

1. The borrower acknowledged his debt to the institution.
2. If, within the prescribed period, the organization files a lawsuit.
3. The debtor visits the plaintiff and signs any document related to the loan agreement.
4. The man repaid even the meager amount of the overdue loan.

In order to officially renew the limitation period, employees of financial organizations invite the debtor to their place under any pretext. Here he may be required to sign something or pay a certain amount on the bill.

Performing such manipulations automatically renews the limitation period for the claim. This also includes any official communication between the participants in the proceedings. The following factors will not affect the calculation of time:

• The debtor receives SMS or receives a call on his mobile;
• A conversation took place between the borrower and the creditor. It does not matter here whether the conversation was recorded or not;
• The conversation was recorded, but during its implementation the existence of a debt was not recognized. Here it will be very difficult to prove that the conversation took place with the borrower.

The limitation period is relevant for all types of credit, for a car loan and for a mortgage. The situation is completely different with secured loans. There is always something to pick up here, so there is no reason to wait three years.

Statute of limitations for paying taxes

What is the statute of limitations for taxes for individual entrepreneurs? The Tax Code defines time intervals for the sequential implementation of actions to collect payments for identified arrears:

1. The period for sending notification to the taxpayer about the existence of arrears is determined by law. Once identified, this document must be prepared and delivered to the addressee within 3 months. If an underpayment is revealed as a result of a desk audit, then the period for repayment of the debt is determined at 10 days. The decision to issue collection requirements for accounts is always individual and is made at the discretion of a specialist from the fiscal authority.
2. An individual entrepreneur is given a certain period of time to voluntarily repay the debt.
3. If the obligation is not fulfilled voluntarily, the fiscal authorities are entitled to go to court to initiate a decision on the forced collection of arrears from the individual entrepreneur.

According to established practice, the period of time allotted for carrying out notification and preventive measures with the taxpayer regarding the existing debt is equal to a maximum of 10 months. This is followed by an appeal to the judicial authorities, who can, by their decision, foreclose at the expense of the debtor’s property, usually real estate. Implementation measures together with a court decision take about 2 years, which in total makes the statute of limitations for individual entrepreneur taxes approximately equal to the statute of limitations in legal proceedings for infringement of rights in the jurisdiction of the Civil Code.

In case of foreclosure on the property of an individual entrepreneur, the time period will be maximum. The court has the right, at the request of the plaintiff, to make a decision on the recovery of funds from the bank accounts of the taxpayer. The period for filing such a claim in court is set at 6 months.

This is the simplest method, but ineffective. It leads to the blocking of the entrepreneur’s accounts, but does not deprive him of the right to conduct business in cash.

When implementing measures to collect debt from a taxpayer, the start date of the process is important. If the debt is identified during a desk audit, then the starting point is the date of entry into force of the decision based on the results of the audit. If a violation in the form of arrears is detected at the end of the tax period and after the date for accepting payments has passed, then the start date of the measures will be the time of actual detection of non-payment, if the reports are submitted within the deadlines established for this.

If the deadlines for submitting reports are violated, then the initiation of collection measures begins on the date following the date of actual submission of reports.

As a result, it turns out that the statute of limitations for paying taxes for individual entrepreneurs has not been established. Only the deadlines for carrying out activities by the tax inspectorate are standardized. If these deadlines do not correspond to the legally regulated ones, then the taxpayer has a chance to defend in court the possibility of non-collection of tax (or underpayment of tax) from him.

But in practice, the likelihood of this is negligible, since the justice authorities are sympathetic to requests from representatives of tax authorities to extend the statute of limitations due to unexpected but valid circumstances that led to such a situation.

Conducting any business activity is inextricably linked with obligations to the state in whose territory the businessman operates. The best option is to make the required payments within the designated time frame. However, often, for one reason or another, an entrepreneur may not be able to fulfill his tax obligations within the period established by law. In such situations, the right of regulatory authorities to recover debts and arrears comes into play, including in court. An entrepreneur should know the consequences of failing to pay taxes on time and what the statute of limitations is for collecting debts from the fiscal services.

Statute of limitations for collecting taxes for individuals

The Tax Service has recently been using all possible tools to ensure that taxes are paid on time. One of these tools is the collection of arrears and tax penalties. However, the debtor can be held liable only for a limited period of time. What are the statutes of limitations for taxes and how are they calculated? We figured it out and are sharing it with you.

Payment of accrued taxes and fees is the direct responsibility of the taxpayer . The Tax Code of the Russian Federation clearly regulates the procedure for determining the amount of tax and the timing of its payment.

By missing these deadlines, failing to pay the tax or paying it in full, the taxpayer commits a tax offense . Accordingly, the tax authorities have every right to recover this amount within the framework of current legislation. However, there are certain time limits.

The civil law establishes a statute of limitations - this is the period (maximum 3 years) during which a violation of the right can be challenged in a claim. However, civil legislation regarding the limitation period does not apply to tax relations - the Tax Code is more important here.

The Tax Code of the Russian Federation establishes 2 types of limitation periods for taxpayers:

• the statute of limitations for bringing to justice for committing a tax offense means that if the offense occurred more than 3 years ago, then it is no longer possible to be held accountable for it;
• statute of limitations - means that the tax office can sue to collect the debt within 6 months or 2 years (subject to certain conditions, which will be discussed later) after notifying the debtor.

Therefore, it is important to understand the difference between the statute of limitations and the statute of limitations for liability.

These 2 periods are counted independently of each other. For example, if the trial lasts more than 3 years, the case will be closed - the court simply will not be able to make a decision on collection. At the same time, the obligation to pay tax does not disappear even after 3 years - the debt continues to be registered with the taxpayer, but it will not be possible to collect it.

The debt can be completely written off, for example, if the court decides that it is impossible to collect it. Then the debt is considered uncollectible, after which it is written off in accordance with the Tax Code.

It is worth noting that the period of 3 years applies not only to debts on taxes, fines and penalties. This period applies to liability for various tax offenses, including:

• violations of registration rules;
• failure to report;
• filing a declaration in a manner inconsistent with the law;
• violations of tax accounting rules, etc.

The statute of limitations of 6 months or 2 years relates directly to the collection of tax arrears.

How is the statute of limitations for tax liability calculated?

As mentioned above, Article 113 of the Tax Code of the Russian Federation establishes that after 3 years after the commission of a tax offense, the payer can no longer be held accountable for this.

However, determining the point from which these 3 years are counted is not so easy. The Tax Code of the Russian Federation requires counting 3 years from this moment:

• in case of violation of the rules for accounting for income and expenses (that is, when the object of taxation is understated) or non-payment (incomplete payment) of tax - from the first day following the end of the tax period in which the offense occurred;
• in all other cases - from the day the law was violated.

In simple terms, if tax is not paid, 3 years are counted starting from the next tax period.

Let's look at this using specific taxes as an example. For taxes paid by individuals (not individual entrepreneurs) - land, transport, property and income tax, which a person pays independently - the period is a year.

According to legal requirements, these taxes must be paid by December 1 of the following year. Accordingly, the timing will be calculated as follows:

• 2018 – tax period;
• You must pay tax for 2020 by December 1, 2020;
• if there is no payment on December 1, 2020 (more precisely, December 2, since the 1st day falls on a day off), a tax violation arises. 3 years begin to count down;
• 2020 is the first year;
• 2021 – second year;
• 2022 – third year;
• from January 1, 2023 – the debtor can no longer be held accountable for failure to pay taxes for 2020.

As you can see, the payer cannot be punished for non-payment of tax for 2020 only starting from January 1, 2023. But this applies only to the amount for 2020, and if the tax is not paid for 2020, a separate period is calculated for it.

However, as stated above, the obligation to pay is not removed from the debtor. The debt will be registered with him up to such moments as:

• payment of the amount owed;
• liquidation of a legal entity or bankruptcy of an individual;
• death of an individual;
• adoption by the court of a decision by which the tax authority loses the ability to collect the debt (that is, recognizing the debt as bad).

However, the tax office can only collect a debt for 3 years, which in some cases seriously reduces the amount of tax service requirements (for example, when they calculate the tax for an apartment for 5-10 years, they can only demand payment of the tax for 3 years).

It is important that if the tax service or the court made a decision to hold the debtor accountable, and at the time of making this decision 3 years have not passed, then the decision will have to be executed. It is believed that the very fact of making a decision to prosecute interrupts the 3-year period.

How is the statute of limitations for taxes calculated?

The statute of limitations for taxes is needed so that tax officials can notify the payer about the existence of a debt, and if he does not respond, file a lawsuit.

First of all, it is worth considering that the tax office can collect a debt from organizations or individual entrepreneurs without even going to court - in an indisputable manner. It is believed that if the Federal Tax Service has accrued a debt, then the entrepreneur must pay it without any questions.

In this case, after refusing to pay taxes on demand, the tax office issues a decision to collect the debt, then sends a payment request to the bank where the debtor’s accounts are opened. If there is a sufficient amount in the debtor’s accounts, then her bank is obliged to transfer it to the specified account of the budget system.

Debt can only be collected from ordinary citizens (who are not individual entrepreneurs) in court. To do this, the INFS must first of all issue a demand for payment of tax to the debtor.

However, the overall process is complex and involves several steps:

• First, the tax office “discovers” the arrears. This happens automatically the next day after the deadline for payment expires (of course, if the tax has not been paid);
• then the Federal Tax Service makes a demand for tax payment. It is issued within 3 months after the debt is discovered (for debts less than 500 rubles, this period is 1 year). There are several features associated with the additional assessment of taxes based on the results of an audit, but this applies more to organizations. The request for payment indicates the amount of the debt, an explanation of its origin, details for payment and the deadline for payment (if the deadline is not specified, it is equal to 8 working days).
• if within 2 months after the demand was sent to the debtor, he did not pay the debt, then a decision on collection is made. The Federal Tax Service can file a lawsuit within 6 months after the date specified in the request. Taking into account the 2 months of waiting, 4 months remain.

The period of 6 months applies to cases when the Federal Tax Service collects funds in the amount of more than 3,000 rubles. If the object of foreclosure is other property, the period will be up to 2 years.

And if the amount of debt is less than 3,000 rubles, the tax office will “wait” until the amount exceeds this value, but no more than 3 years . If after 3 years the debt is less than 3 thousand, they will go to court to recover the accumulated amount. But taking into account the statute of limitations for prosecution (3 years), it will be virtually impossible to collect the debt.

Thus, after receiving a tax payment request from the INFS, it must usually be fulfilled within 8 working days. Otherwise, after 2 months you should wait for a summons to court.

In what cases can the statute of limitations be extended?

So, after a debt arises within 3 months, the tax office can make a demand; if it is not paid, then after another 2 months it can sue.

But it happens that the Federal Tax Service does not sue the debtor within the prescribed period. There may be several reasons, the main one being the heavy workload of tax authorities, who cannot always find time to collect a debt of several thousand rubles.

In this case, having waited all the limitation periods (that is, 6 months from the date specified in the demand), the debtor thinks that he has been freed from his debt. However, the statute of limitations may be restored by the court.

The main condition for the court to make such a decision is that the limitation period was missed for a good reason. In each specific case, the reasons for reinstating the deadline are considered individually.

At the same time, the Plenum of the Supreme Arbitration Court indicates what reasons the court will not be able to accept to restore the statute of limitations:

• delays due to coordination with management on filing a lawsuit;
• business trip or vacation of the responsible employee of the Federal Tax Service;
• change of management or other personnel changes in the tax office;
• other internal organizational reasons.

Therefore, if the Federal Tax Service Inspectorate files a claim in court after the deadline, the court will look at how valid the reason for the delay was.

The statute of limitations for holding people accountable for tax offenses cannot be extended or restored. Therefore, if more than 3 years have passed, then in any case the tax authority will not be able to make a decision on collection, or this decision will be easy to appeal in court.

Source: https://bankstoday.net/last-articles/kak-opredelyaetsya-srok-davnosti-po-nalogam-v-2018-2019-godah

Deadline for collecting unpaid taxes from individual entrepreneurs

If an entrepreneur has violated the terms of timely payments to the state treasury, tax authorities have the right to demand the amount of debt from the debtor in an indisputable manner (see paragraph 1 of Article 46 of the Tax Code of the Russian Federation). Controlling authorities are obliged to voice the demand for debt collection no later than two months after the delay in the initially appointed payment period. If the said decision was not made and announced within the mentioned two-month period, the tax authorities have only the opportunity to collect debts from the defaulter in court. In accordance with the law, six months are allotted for filing an application with the courts of the Federal Tax Service after the delay in the originally appointed deadline for paying taxes. Thus, taking into account the two-month period for collection discussed above, there are actually only four months left to go to court.

Important! The concept of a statute of limitations for paying taxes should not be confused with the concept of a statute of limitations for holding people accountable for committing tax offenses.

In 2020, the President of Russia put forward a tax amnesty initiative designed to exempt certain categories of citizens, which also include individual entrepreneurs, from paying tax debts for certain periods. However, one should not hope that such amnesties will be held constantly. The general recommendation to taxpayers continues to be to pay all due contributions on time.

Video: tax amnesty in 2020

Where does the collection of tax payments from individuals begin?

If a citizen does not have the status of an individual entrepreneur, then the collection of tax debts from him occurs in court.
The initial stage of the collection procedure is sending a tax payment request to the individual. The period for submitting a claim is calculated from the date of discovery of the debt (Article 70 of the Tax Code of the Russian Federation). It is equal to:

• 3 months for debts over 500 rubles;
• 1 year for debt 500 rubles. and less.

The moment the debt is discovered is the next day after the deadline for making the tax payment (clause 50 of the resolution of the plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of July 30, 2013). If the declaration with the calculated amount of tax is submitted to the Federal Tax Service after the established deadline, then it is considered that the debt was discovered the next day after filing the declaration.

Important: if tax payments are accrued based on the results of a tax audit, then the Federal Tax Service Inspectorate sends the demand for their payment to the debtor within 20 working days after the Federal Tax Service Inspectorate’s decision comes into force based on the results of the GNP or CNI.

As a rule, the demand specifies the time period given to the debtor to repay the debt. If such a period is not reflected, then by virtue of clause 4 of Art. 69 of the Tax Code of the Russian Federation, the debt must be paid within 8 working days from the date of receipt of the request.

Deadlines for eliminating tax overpayments

There is also a statute of limitations for eliminating tax overpayments. In this case, the law allows not only regulatory services to go to court, but also individual entrepreneurs themselves, as well as organizations that, due to certain circumstances, overpaid the amount of taxes, fines or penalties to the budget.

An individual entrepreneur who has overpaid to the budget has the right, guaranteed by law, to submit an application to the Federal Tax Service with a request to offset the excess paid against other payments or to return them back to the current account. The statute of limitations for the return of excess taxes paid is three years from the date of payment of the amount in question to the state treasury (see paragraphs 7 and 14 of Article 78 of the Tax Code of the Russian Federation). If a refusal is received from the fiscal authorities or in the absence of any reaction at all on their part to the application received, the businessman has the right to file a claim with the courts.

If the fiscal authorities have collected an excessive amount of taxes, fines or penalties, the individual entrepreneur has the legal right to apply to his branch of the Federal Tax Service with an application for a refund of the overpayment. A month is allotted for this from the moment reliable information about the fact of excessive collection was received or a court ruling confirming this fact came into force.

After a month, the plaintiff has the right to resolve his issue in court. In such circumstances, the statute of limitations for taxes will be three years from the date of collection or from the moment the taxpayer receives the relevant information. At the same time, the legislation retains the right of a payer who has been subject to excessive collection of taxes to go to court directly, bypassing the procedure of applying to the fiscal authorities (see paragraphs 3 and 9 of Article 79 of the Tax Code of the Russian Federation).

In the practice of the author of this material, there was a case when it became necessary to go to court to eliminate the fact of overpayment of taxes. The reason for the overpayment was the insufficient competence of the incoming accountant, as well as the persistence of the tax inspectorate in defending its positions. With the arrival of a new accountant at the company, the tax overpayment was discovered, and after unsuccessful communications with the tax office, a statement was filed in court. It was sent before the statute of limitations expired. The court ruled in favor of the company, and thanks to promptly taken actions, it was possible to recalculate the taxes paid.

An application for a refund of overpaid tax is drawn up if it is necessary to return excess payments or offset it against other taxes.

The statute of limitations often works not only to the benefit of the fiscal authorities, but also to the benefit of the entrepreneurs themselves. The law establishes a certain period during which a businessman, who for some reason has paid more money to the budget than necessary, can declare this and demand a recalculation of payments. Unfortunately, not all entrepreneurs know about this opportunity. This is why it is critically important to pay attention to changes in tax laws. Such a conscious approach to conducting business and interacting with government regulatory authorities will help the business save a sufficient amount of money, and save its owner nerves and time.

• Irina Ko

What is the statute of limitations for taxes?

The limitation period is a legally established period allocated for the protection of the rights in a lawsuit of a citizen or legal entity whose rights, in his opinion, have been violated. If the period expires, the court has the right to refuse the request to restore rights, but only if there are objective reasons supported by evidence.

What is the statute of limitations? Article 113 states that the taxpayer is given 3 years from the date of committing a tax crime. However, Articles 120 and 122 provide for exceptions - in the event of gross violations of the rules for accounting for expenses and income.

There are many taxation systems, but which one to choose remains a question. This article will provide the answer.

The starting point begins from the first day of a specific tax period following the day when the offense was committed.

What is a statute of limitations?

What it is?

The statute of limitations is the period of time during which representatives of the tax service have the right to forcibly collect a debt from an individual or legal entity.

Until this period has expired, the relevant authority can collect the debt from a certain person. However, this can be done by force only on the basis of a court order.

The time frame for the limitation period for taxes is quite difficult to determine, since the legislation does not directly address this.

The specific period depends on several aspects, such as the status of the taxpayer or the type of tax.

This issue is quite confusing not only for taxpayers, but also for representatives of the tax authorities themselves. For example, they may miss the deadline for filing a claim with the appropriate judicial authority, which makes it almost impossible to determine the statute of limitations itself. However, judicial practice is trying to combat this by adopting precedents.

Based on all the collected norms, one can notice the fact that all ambiguities in the legislation are interpreted in favor of taxpayers.

Overpayments and statute of limitations

Overpayment of penalties, fines and taxes is an equally interesting topic. Depending on the specifics of a particular case, if there is a significant overpayment, the difference may:

• return back to the payer;
• be counted against subsequent payments.

If the fiscal authority has established a tax authority, it must notify the payer about this. A notice is sent by mail to his legal address (or physical, depending on the category of person in a particular case) within ten days.

As for the statute of limitations for such overpayments, it is also three years. Unpaid taxes and overpayments for which the statute of limitations has expired must be written off by the fiscal authority. This requirement is stated in Article 59 of the Tax Code of the Russian Federation.

For more information about the statute of limitations for taxes, watch this video:

How much does it amount to, its nuances

This tax period is often equated to the general statute of limitations, which is enshrined in the Civil Code of the Russian Federation and is equal to 3 years. However, this is a mistake. It must be determined by tax legislation.

The Tax Code of the Russian Federation does not have a clear answer to the question about the specific duration of the period under consideration. But based on several standards, several conclusions can be drawn:

• a person’s obligation to pay taxes is of an indefinite nature;
• There is a time limit for forced collection of debt from a person: it is 3 years.

In other words, such a concept as a statute of limitations does not exist in its pure form in Russian tax legislation. Although in fact it has been replaced by such a concept as the period of compulsory collection.

The above describes the standard rules, but there are exceptions to any law. The period for the possibility of going to court for representatives of the tax service can be increased by 6 months if the debt does not exceed the amount of 3 thousand rubles. The court also has the right to restore the missed statute of limitations at its discretion.

The application of these exceptions directly depends on the status of the taxpayer, on his actions and behavior.

Determining the beginning of the period can also be difficult. By law, it begins from the day the tax service discovered non-payment of taxes. In this case, the authority is obliged to notify the taxpayer about this within 20 days and demand payment of the debt. In some situations, non-payment can only be detected during an inspection, for which permission must be obtained from the court.

In addition to all of the above, the period may depend on the type of payment. For example, this period for transport tax is not fixed anywhere, so it is automatically equated to 3 years.

You can get detailed information about the duration of the period under consideration from the following video:

How long is the statute of limitations for labor disputes? Read this article.

Read about how to calculate the statute of limitations on accounts receivable.

What does the Tax Code say?

A document of federal significance does not stipulate a clear rule, as in civil legal relations. There is no specific deadline after which it is necessary to stop pursuing a taxpayer over a debt to the state treasury.

However, there is a standard regarding the return of funds collected from citizens in a larger amount, for example, in the form of penalties. It lasts 36 months and begins on the day a notification is received containing information about the collection of funds in excess of the norm and excessive payments made to the state. According to the code, the obligation to pay taxes for residents of the Russian Federation is of an indefinite nature. However, it is impossible to legally “extort” money from a debtor without time limits. It has been officially established that for individuals, the time frame for the expiration of the statute of limitations for non-payment to the state is established in Article No. 48 of the Tax Code. According to the information indicated inside it, the inspection has the right to file an application with the court if the debt exceeds three thousand rubles. At the same time, no more than six months must pass from the expiration of the time given for the execution of the actions requested in the notification.

Extract from Article 48. Collection of taxes, fees, insurance premiums, penalties, fines at the expense of the property of the taxpayer (fee payer) - an individual who is not an individual entrepreneur

As for non-payments from organizations that “forgot” about the funds due for deduction to the country’s budget, the inspectorate has the right to forcibly collect the debt from them. After sending a notice to the organization containing demands for debt repayment, you must wait until the end of the eight-week period given to complete the procedure. Then wait no more than six months and apply to the court for permission to force collection. This time will be the tax limitation period for the organization.

It turns out that, despite the indefiniteness of a citizen’s obligations, government agencies can forcibly collect funds from taxpayers only for a certain period of time, the end of which marks the end of legal proceedings, as well as the cancellation of the possibility of their subsequent resumption.

Be sure to check the information in the Tax Code of the Russian Federation

If the time frame established by law is missed, the debts are officially recognized as hopelessly lost and written off according to the specified grounds.

Among other things, special rules are established for civil financial obligations of a property nature (real estate tax, transport tax). According to them, the inspection has the right to accumulate and demand debts for the 36 months preceding the current reporting period in which the citizen received a notification from the structure containing an incentive to repay obligations to the country. A temporary limitation cannot be directly attributed to limitation, but it should also be taken into account, no matter which side of the “barricades” you are on.

Let's give an example. You are a debtor of deductions and in 2020 you receive a letter in your mailbox containing a paper notification inside that you are obliged to pay transport tax to the country's budget. The payment must be made for the past 36 months, that is, from 2020 to 2013 inclusive. If you find that you are expected to pay for 2012 or 2011, the claim will become unlawful.

Table 1. Conclusions based on the above information

Payer categories

In the Russian Federation, both individuals and legal entities are subject to taxes. In case of delay in payment, a person must pay a penalty and a fine.

However, all taxpayers cannot be treated equally, since the limitation period will depend on whether a person belongs to one of the 3 categories.

Individuals

The statute of limitations begins on the day on which tax officials discovered the non-payment. In some cases, payment evasion can only be detected during a search, which requires court permission.

According to the Tax Code of the Russian Federation, the relevant authority is obliged to notify the individual about his debt and provide a certain period for independently repaying the debt. Usually given 8 working days.

In case of refusal, the tax authority has the right to apply to the court with a claim for forced payment of the debt within:

• 6 months, provided that the amount of debt exceeds 3 thousand rubles;
• 3 years, provided that the amount of debt for the entire period does not exceed 3 thousand rubles;
• 6 months from the date the debt exceeds the amount of 3 thousand rubles, provided that the debt was initially less than this amount.

In most cases, the statute of limitations for individuals does not exceed 6 months. This fact can rather be called a plus.

Legal entities

If a legal entity fails to pay taxes, it is also sent a notice demanding repayment of the debt within 20 days. In case of refusal, representatives of the tax authority have every right to write off the necessary funds from the organization’s accounts without a court decision within 2 months.

If there are insufficient funds in the account, the tax service may confiscate the legal entity’s property within one year as payment of the debt. faces.

If this right has been lost, then the inspectorate may, within 2 years, file an application with the court demanding payment of the debt.

Due to confusion in the legislation, the tax office does not always have time to write off the required amount of money within 2 months. If this happens, then its representatives no longer have the right to dispose of the accounts of the legal entity without a corresponding court decision. Thus, from this moment the limitation period for organizations begins.

IP

The tax limitation period for individual entrepreneurs is not specified in the Tax Code. But based on several articles, several conclusions can be drawn:

• if the debt of an individual entrepreneur relates to income from his commercial activities, then the period is set the same as for individuals;
• if the debt of an individual entrepreneur relates to income from his non-commercial activities, then the period is set the same as for legal entities.

In most cases, individual entrepreneurs are engaged in commercial activities, so they are equal to ordinary citizens in determining the time frame.