According to article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. Taxes are a necessary condition for the existence of the state. Taxes are the main source of revenue for the state and municipalities. The vast majority of tax payments in the form of budget financing are returned back to society, including in the form of social benefits.
At the end of 2020, amendments were made to the regulatory legal acts of the Republic of Tatarstan, according to which regional public services, including measures of social support for citizens, are provided provided that recipients do not have arrears in taxes, fees and other mandatory payments to budgets of all levels of the budgetary system of the Russian Federation.
The authorities responsible for social payments receive information on debt from the tax authorities in electronic form using the system of interdepartmental electronic interaction (IMEA) without specifying specific amounts. Any amount, even the smallest amount, is considered a debt.
After the initial receipt of information from the tax authorities about the existence of arrears, notifications about the suspension of payments are sent to recipients of social benefits.
If the existing debt is repaid within 90 days from the date of notification, a decision is made to resume the provision of social benefits, while payments are also made for those months during which their provision was suspended.
The interaction of social protection authorities with tax authorities is carried out only in electronic form, the provision of any certificates or receipts for the payment of debts on paper is not required.
Tax arrears among citizens most often arise if the calculated tax is not paid within the time period established by the Tax Code of the Russian Federation. In this case, from the day following the deadline, such a tax acquires the status of a debt (arrears) and penalties are charged on it for each calendar day of delay until the day of fulfillment of the obligation to pay it, inclusive. The interest rate of the penalty for citizens is assumed to be equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time (currently it is 4.25%).
Taking into account the procedure for calculating penalties, if there is a tax arrears, it is necessary to pay the tax arrears, as well as the amount of the penalty calculated based on the method of calculating penalties given above.
The tax arrears of citizens who are individual entrepreneurs, or who have ever been individual entrepreneurs, also include arrears in taxes, penalties, fines, interest accrued on taxes that are paid (paid) depending on the taxation system applied (applied) by the individual entrepreneur: VAT, personal income tax, ENVD, ESCN, USN or PSN, as well as insurance contributions to off-budget funds.
For individuals who have (had) the status of the head of the organization, the debt may be an outstanding fine for an administrative offense.
Full information about tax arrears is reflected in the certificate issued by the tax authorities on the status of settlements with the budget for taxes, fees, insurance premiums, fines, and interest, which can be obtained most quickly electronically by sending a request from your Personal Account on the website of the Federal Tax Service of Russia (section "Life situations/Request for information on the status of settlements"). A paper certificate can be obtained from the inspectorate at the place of residence (registration).
For the convenience of citizens, the tax authorities have implemented the extraterritorial principle of obtaining debt information - a receipt for debt payment can be obtained from any tax authority in the Republic of Tatarstan (with the exception of Interdistrict Federal Tax Service of Russia No. 18 and No. 20 in the Republic of Tatarstan).
Tax arrears can be settled online through the services of the website of the Federal Tax Service of Russia (Personal account of PL and IP, service "Payment of taxes and duties") and their mobile applications; on the portal of state and municipal services, after receiving a payment document for the payment of arrears, pay through bank branches, Russian Post, payment terminals, etc.
Information about payments made is received by the tax authorities within three business days after payment. In this case, the day of payment is considered to be the day of presentation or transfer to the bank of an order to transfer funds from a taxpayer's bank account if there is a sufficient cash balance on it on the day of payment or the day an individual deposits cash into the bank for their transfer to the budget system of the Russian Federation.