Under what circumstances is formed tax arrears and how to be.

Thus, we consider the conditions under which a natural person may be a tax liability.It's no secret that both the income received and for the facilities available in the property you must pay a certain amount to the state.The objects include land plots, vehicles and real estate.Such gratuitous obligatory payments are called taxes.People who are not burdened with certificates of registration on the name of the individual business, usually only pay tax on personal income, land and transport taxes, the property tax.

Income Tax is calculated and paid by the employer at the place of residence of his employee.A natural person will be necessary to independently calculate the amount of the payment to be paid, and to provide the necessary reports to the inspection in the case of income from the sale of property belonging to him.Both movable and immovable.In this situation, the tax debts can be formed in two cases - when submitted within the prescribed period the legislation of the tax return, which would entail the imposition of a fine or provided the excess amount of non-taxable income and non-payment of the tax amount calculated.

All property taxes are calculated independently of the tax inspectorate.On objects that are taxable, and the calculation of taxes, inspection notifies taxpayers by sending them a tax notice.Terms of payment are specified in the same document.And if, before the date specified in the notice, the actual payment is not received, there is a tax debt.

It should be remembered that, as in the situation with the income tax, and to property, the fact of not receiving any notification of the tax authority is not exempt from tax liability.In practice, there are occasions when mails sent inspection is not received for any reason to a recipient.Therefore, it may be formed as, for example, the debt of the transportation tax, and income.However, to pass a declaration or to pay the tax is still necessary.If an individual in a gain from the sale of any property of the object, or in its property is movable or immovable property, and no notification from the tax authority did not act, it is necessary to apply directly to the inspection.Today, you can do it without leaving home.It's enough to fill out a form located on the official website of the fiscal authorities.

There is a caveat in relation to the notification of payment of property taxes.If the document is received in the mail really it was not, and payment deadlines have already passed, respectively, the indebtedness on taxes, which are calculated according to current legislation penalties.Thereby, increasing the existing debt.Given the fact that the delivery of such notifications is the responsibility of the inspection, it is possible to apply the same direction with a written statement that the notice of payment has been received.On the basis of such a statement is required to calculate the tax amounts due taxes have new terms of payment.Thus, the penalty will be missing, however, to pay a tax still needed.

According to the legislation, tax collection methods are different.However, in respect of individuals who have not been assigned by law the status of an individual entrepreneur, the tax authority may use only one of them - a certain 48 articles.Recovery in order for this article taxpayer gets pretty expensive.This is due to the duration of recovery procedures.First of all, the amount of penalties calculated until the actual payment can be impressive.In addition, referring to the very order of collection, we get the following process.

In the case of the arrears, the tax authority to the taxpayer within three months of the request for payment is sent.In case of failure of the document inspection is made a claim to the court on the basis of which the magistrate determines its decision to recover the outstanding amount from the individual.In drawing up such a definition obliges the debtor to pay the state a fee of 100 rubles.After that, the definition is directed to the bailiff service, the staff which provides a direct penalty.For his work as police officers charge the debtor 7% of its outstanding debt, but not less than 500 rubles.

Thus, the best yet independently control all of its obligations and liabilities to the state, to avoid unpleasant consequences.