Taxes related to business activities are required to be calculated and remitted by the taxpayer himself. To do this, calculations for advance payments, declarations, and other reporting documents are sent to the Federal Tax Service. Therefore, an individual entrepreneur can check the presence of arrears and penalties according to his own reporting, or according to information from the tax service. Our experts will tell you how to quickly check an individual entrepreneur’s debt with the tax office, and whether this can be done in relation to a counterparty.
Methods for checking debt for individual entrepreneurs
An individual entrepreneur is registered by an individual who retains the obligation to pay a number of taxes not related to entrepreneurship. The calculation of such taxes (land, property, transport) is carried out by the Federal Tax Service, after which it sends notifications and demands to the payer. If a citizen has opened an individual entrepreneur, he additionally has the obligation to pay:
- taxes in accordance with the chosen taxation scheme (for example, simplified tax system under a simplified regime, a fixed amount for a patent);
- insurance contributions to the Pension Fund;
- penalties accrued for violation of reporting and taxation rules, late payment of taxes and insurance contributions.
Note!
The tax authority administers insurance contributions to the Pension Fund.
This means that you can check and pay debts on contributions through the Federal Tax Service. However, the Pension Fund of Russia division is also obliged to issue certificates and calculations for debt if an entrepreneur submits a request there. But forced collection of arrears is within the powers of the Federal Tax Service only. The situation with property and transport taxes is more complicated. To conduct business, an individual entrepreneur can purchase vehicles or real estate. But registration of such property is initially carried out in the name of an individual. Consequently, if the individual entrepreneur does not indicate that cars and real estate are used to generate income from commercial activities, taxes on such property will be calculated by the Federal Tax Service.
Below we will tell you about the methods that can be used to check tax debts and penalties. This can be done through the tax office or through online services.
On the Federal Tax Service website
The Federal Tax Service website has a special service for individual entrepreneurs, legal entities and citizens - Taxpayer Personal Account. Through the Personal Account, registration and liquidation of individual entrepreneurs, submission of reports and declarations, payment of taxes and receipt of important information are carried out. This service also allows you to find out online debts for individual entrepreneurs from the tax office.
You can download the mobile application to access your Personal Account. It also provides information about debt. You can log into your Personal Account and get the necessary information in the following ways:
- by INN and password;
- by account on the State Services website with confirmation through the Unified Identification and Logistics Authority;
- using an electronic signature key (ES).
Since an individual entrepreneur is an individual, he can use his State Services account to obtain information about taxes and debts. The password for your Personal Account is generated during registration. If it is lost, you can use the Personal Account of an individual taxpayer, the State Services website, or through the tax service to restore it.
In your Personal Account you can find out the debts of an individual entrepreneur by TIN, surname, and OGRNIP registration number. The information will be provided electronically. An entrepreneur can also order a certificate about the status of settlements (according to the Order of the Federal Tax Service No. ММВ-7-17/ [email protected] ) or about the fulfillment of tax obligations (according to the Order of the Federal Tax Service No. ММВ-7-8/ [email protected] ).
Certificates are issued electronically or in writing. The format of the required document can be specified in the request; there is no state fee for issuing certificates.
When using the online service, the entrepreneur has access to the following information:
- information on the current state of debt for each type of tax, indicating the reasons for the debt and its periods;
- data on accrued penalties and fines;
- overpayment of taxes (if any);
- payment deadlines as required or by law;
- debts handed over to bailiffs for collection;
- other information, depending on the taxation scheme.
Your Personal Account also allows you to generate receipts for payment of current taxes and fees and debts. If errors are identified when checking the status of your debt, you can request a detailed calculation for each type of taxes and penalties.
On the State Services website
You can check debts for individual entrepreneurs online through State Services, since the entrepreneur remains an individual. Login to your Personal Account on State Services is carried out by phone number, email address, SNILS. To find out the debt on taxes and fees related to business activities, you must indicate the taxpayer identification number (TIN) or OGRNIP.
Like the Federal Tax Service website, the State Services portal allows you to request a certificate of debt and generate payment documents.
At the Federal Tax Service office
At the tax office you can obtain any information related to the calculation, collection and payment of taxes, fees, and penalties. You can contact any department of the Federal Tax Service, including outside the place of registration. When contacting the Federal Tax Service, you must present your passport and indicate your Taxpayer Identification Number (TIN) or OGRNIP. Using this data, specialists identify the taxpayer.
Information about debt is issued in the form of written or electronic certificates. The type of document must be specified when submitting the request. In most cases, a certificate will be generated directly upon application. The certificate of fulfillment of duty does not indicate tax amounts. Therefore, it is better to immediately request a certificate of the status of settlements (according to the Order of the Federal Tax Service No. ММВ-7-17 / [email protected] ), since it will contain detailed information on each type of tax.
How can an individual entrepreneur become indebted?
Of course, there is nothing strange about deliberate evasion of taxes and other fees and the formation of debts to the state. But it even happens that with a stable payment of fees to the budget, an individual entrepreneur ends up on the list of malicious debtors. The consequence of this is the burden of fines, sanctions and other measures from the Federal Tax Service and other institutions of this type.
Debt from an individual entrepreneur may arise due to the following circumstances:
- The tax was not paid on time. It is extremely important to transfer fees to the budget within the time limits established by the taxation system.
- Tax calculated incorrectly. Quite a common reason. The fact is that different types of accounting require different calculations of tax deductions.
- The payment document is filled out with errors. Even if the fees are calculated and paid correctly, the mentioned circumstance may lead to a return of payment and provoke the formation of debt.
To correctly calculate tax, it is important to bring accounting records to the standards established by the legislation of the Russian Federation.
In addition, you should use software designed for tax accounting, or the services of a firm or private accountant that specializes in tax calculations and accounting for businesses.
To prevent the risk of tax debts, individual entrepreneurs must have a clear understanding of the taxation system they use, the rules and deadlines for paying taxes, make payments on the established dates and process payments correctly.
How to check debts using TIN
TIN is one of the identifiers of citizens, individual entrepreneurs and organizations. Therefore, using the identification number, you can use any methods to obtain information about the debt. The TIN is indicated in search forms on the websites of the Federal Tax Service and State Services, when using the Pension Fund Personal Account .
You can also use the TIN to check debts collected and transferred to bailiffs for execution. To do this, you can use the online service on the FSSP website. Only information about enforcement proceedings initiated based on judicial and other acts is entered into the FSSP database. If the debt from the individual entrepreneur has not yet been collected, information cannot be obtained through the bailiffs.
How to find out the tax debt of an individual
A citizen can independently find out about the presence of a tax debt in several ways:
- In your personal account on the Federal Tax Service website
This method is suitable for those who have access to LKN. Using the LKN, you can find out the exact amount of the debt and the type of tax for which it was formed. In LKN, you can immediately pay the debt in several ways: by generating a receipt or paying online through the website of the selected bank.
- On a personal visit to the Federal Tax Service.
To obtain information, an employee of the Federal Tax Service will need to present a passport and Taxpayer Identification Number (TIN). You can make an appointment with the inspectorate online on the Federal Tax Service website.
- Through the State Services portal.
To obtain information about tax debt, you need to fill out an application in which you will need to indicate your TIN. But if you have a confirmed account containing information about the TIN, you do not need to do this: the system will automatically generate data on the presence or absence of debt. You can also pay existing arrears online at State Services.
- At the MFC during a personal visit.
To find out your tax debt, you can contact any (MFC). To do this, you will need to fill out an application for recognition of confidential tax information (all or part for a certain period) as publicly available.
- On the SSP website.
If you have any unresolved questions, you can find answers to them in ConsultantPlus.
Full and free access to the system for 2 days.
Is it possible to see my partner's debts?
Through your personal account on the websites of the Federal Tax Service or State Services, you can find out only your debt for taxes and fees. In relation to business counterparties, you can request an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs via the Internet. This document does not contain data on the fulfillment of the taxpayer’s obligations.
Information on the debts of a business partner can only be obtained if they have been collected and sent to the FSSP for retention. The information is available through the online service on the bailiffs website, where you need to indicate the region of registration of the counterparty (individual entrepreneur or organization), the name of the legal entity or full name of the entrepreneur, INN or OGRN. The information will be presented only in the form of an amount, without deciphering the grounds and collection period.
Results
Failure to pay taxes may be fraught for the taxpayer not only with additional expenses in the form of penalties, but also with forced collection of the unpaid amount, including at the expense of property. Therefore, the ability to quickly obtain up-to-date information about the presence of tax debts is of particular importance. Taxpayers of all types (legal entities, individual entrepreneurs, individuals) can find out about their debt on the Federal Tax Service website. For individual entrepreneurs and individuals, a similar service is also available on the State Services website.
The occurrence of tax debts is a very unpleasant situation. Moreover, for individual entrepreneurs it is further aggravated by the fact that it can have more serious consequences than for ordinary citizens. In addition to imposing fines, a businessman may be subject to more stringent penalties, for example, seizure of an account or imprisonment for up to three years.
To avoid such a problem and pay the due amount, you should take care in advance to check for debts of the LLC or find out the tax debt of the individual entrepreneur. Let's take a closer look at how to do this in this article.
How can an individual entrepreneur find out the debt in the Pension Fund?
Today it is possible to find out the debt of an individual entrepreneur to the Pension Fund of the Russian Federation without visiting a branch of a government agency. To obtain the necessary information, you will need to use the standard algorithm:
- Log in to the official website of the Pension Fund through your personal State Services account.
- After authorization, you need to fill out your personal data in the form that appears and select the method of receiving the activation code: via mail or during a personal visit to the Pension Fund.
- Within 10 days, the client will receive a code, and then will have to enter it in the appropriate field when entering his personal account. This will allow you to complete registration and gain access to the system.
- After logging into your personal account, you will be able to view information about what debt you have for pension payments.
If an entrepreneur has access to his personal account, he will be able to periodically view the data, and if necessary, order a certificate of debts from the Pension Fund.
Reasons for having tax debts
One of the most important for every taxpayer is the obligation to pay taxes, insurance premiums and fees (subclause 1, clause 1, subclause 1, clause 3.4, clause 4, article 23 of the Tax Code of the Russian Federation). Of course, only if they are accrued legally.
Tax payments are calculated by:
- It is a legal entity, and because of this, it usually has an idea of its existing debts.
- Individual entrepreneur - only in relation to those payments that are due to his entrepreneurial activities. According to the terms of calculating property taxes, he is equal to an individual, and this frees him from the need to independently calculate taxes on property, land, and transport. Thus, an individual entrepreneur can independently monitor the presence of tax debts only by their types arising in connection with their main activities.
- Tax authority - in relation to property taxes paid by individuals and individual entrepreneurs. He is obliged to notify payers of the amount of calculated amounts within a certain time frame and in writing. Failure to receive such a document results in the taxpayer having an obligation to notify the Federal Tax Service about the presence of property subject to the corresponding tax (clause 2.1 of Article 23 of the Tax Code of the Russian Federation).
However, there are always likely circumstances due to which the idea of the real amount of the tax will be distorted. Basically, they will be in the nature of technical failures - errors in accounting data, failure to receive or loss of information about accruals or additional accruals made by the Federal Tax Service.
How to close an individual entrepreneur with tax debts
Previously, in order to declare bankruptcy of an individual entrepreneur with tax debts, an entrepreneur had to obtain a certificate of absence of debt. Only after this could the business be liquidated. The effect of this rule led to the fact that the entrepreneur’s tax obligations grew, and the businessman was simply forced to continue his activities.
In 2020, the situation has changed dramatically. Today there is no need to take an extract, and liquidation of an individual entrepreneur with taxes is quite acceptable, even if we are talking about very large amounts.
It is important to emphasize that closing a business does not relieve the entrepreneur of the obligation to pay debts.
If within 15 days from the moment the entrepreneur ceases official activities, money is not transferred to pay off debts, then a penalty will be charged on the original amount. In other words, tax debts for a closed individual entrepreneur are collected in the standard manner, and if the businessman does not pay the money, then the case is transferred to the court, and then to the bailiffs.
You can contact the tax office directly, or find out on the FSSP website for outstanding debts.
You can also find out on the website egrul.nalog.ru whether you really have a valid individual entrepreneur status.
What does an individual entrepreneur face for non-payment of taxes?
If an individual entrepreneur does not pay the tax on time, then according to the law, he is entitled to a penalty ( Article 75 of the Tax Code of the Russian Federation ).
This measure is the simplest and most lenient for a businessman.
As additional methods of collecting debts from an individual entrepreneur, other, more stringent options can be identified:
- fines from the tax inspectorate for legal entities lead to blocking of current accounts;
- debiting money from the current account of an individual entrepreneur by decision of the Federal Tax Service;
- seizure of the offender’s property;
- debt collection at the expense of property;
- appeal to a judicial authority with subsequent transfer of the case to bailiffs.
