Employers will pay employees’ debts from their salaries
The Federal Tax Service approved new procedure for collecting debts from individuals.
If a citizen owes the budget up to 25 thousand rubles, the debt must be settled by the employer or other person who makes payments to a debtor (pension, scholarships) at the expense of those payments to the individual. The relevant provision is contained in a new guide on the collection of tax debts from individuals approved by the Deputy Head of the Federal Tax Service Dmitry Grigorenko.
“If the amount of debt does not exceed 25 thousand rubles, the tax authority after receiving information from Pension Fund of the Russian Federation about the insurer, which makes compulsory payments (insurance payments for compulsory pension insurance), forwards them no later than 10 working days to the organization or any other person, who pays salary, pension, scholarship and other periodic payments the debtor, the executive document for the recovery of funds, – said Grigorenko. – In case of failure to perform obligations to transfer funds to the budget, the tax authority sends notice about the employer's failure to comply with judicial acts of the last two months to the structural unit of the territorial body of the Federal Bailiff Service at the location of the employer.
The process of collecting debts from other categories of debtors will also be tightened significantly. Thus, if a debt exceeds 3 thousand rubles, the tax inspector is now obliged to address to the Federal Bailiff Service with the demand to arrest the debtor's property, if a debt exceeds 10 thousand rubles – to ask for a ban on the debtor’s travel abroad.
If the debt on property taxes exceeds 50 thousand rubles, the tax authorities should organize a “raid on the arrest of the debtor property” and “actions to collect the property tax on individuals in the most visited public places (airports, major shopping malls, etc.)”.
If the amount of debt exceeds 200 thousand rubles (for the residents of Moscow and St. Petersburg – 300 thousand rubles), the debt will be transferred from the jurisdiction of the ordinary inspection to regional authorities, and in case of debt exceeding 3 million rubles, collecting debts becomes the responsibility of the central office of the Federal Tax Service. It is planned that the Federal Bailiff Service and the traffic police will participate in the raids. Inspectors will report on the execution of instructions and activities on a quarterly basis.
“All the work of the tax authorities is regulated by the current legislation”, - said in the press service of the Russian Federal Tax Service.
According to the statistics from the tax authorities, the debt on the individual property tax increased by 1st August compared with the previous year by 34% to 13.4 billion rubles. For the transportation tax – 24% to 66.8 billion rubles.
According to lawyers, employers cannot ignore the enquiries of tax authorities.
“It is unlikely that citizens will be happy with the opinion of the Federal Tax Service. Now, the risk that the tax authority will collect debts rises sharply, - says head of the Department of Dispute Resolution of “Barschevsky and partners” Pavel Khlyustov. Now the tax authorities will be able to collect debts more quickly.
Theoretically, under Art. 315 of the Criminal Code of the Russian Federation “Failure to comply with the court decision” even criminal liability can be applied to the employer, - said the lawyer of the Expert Center Taxadmin.ru Artemy Nikolaev.