Tax debts are written off in 2019 in accordance with the Tax Code of the Russian Federation and certain federal laws. Our article explains on what grounds this procedure is initiated and in what order it is performed.

Procedures for writing off tax debts. Tax amnesty from 2019: debts to the Pension Fund can also be written off

Note! There are 2 procedures for writing off tax debts from individuals and individual entrepreneurs (IP):

• General - according to Art. 59 Tax Code.
• Special - in accordance with separate legislative acts that apply to both taxes and contributions paid to the Pension Fund of Russia (Pension Fund of Russia). In particular, writing off tax debts of individual entrepreneurs and to the Pension Fund of the Russian Federation can also be carried out within the framework of the tax amnesty, under which tax debts are being written off starting from 2018 in accordance with the provisions of the Law “On Amendments...” dated December 28, 2017 No. 436-FZ (hereinafter - Law No. 436-FZ).

Important! Debt write-off is carried out by the tax authority independently, as per Art. 59 of the Tax Code of the Russian Federation (see the Procedure for writing off arrears..., approved by order of the Federal Tax Service of Russia dated 04/02/2019 N ММВ-7-8/164@, hereinafter referred to as the Procedure), and in accordance with the tax amnesty procedure (the Federal Tax Service of the Russian Federation reported this in the information, published on the department's website).

However, contacting the tax authority may be necessary in a situation where, due to a technical error or for other reasons, a timely write-off was not carried out. As a rule, a taxpayer discovers this by seeing information about the existence of a debt on the bailiffs’ website or by receiving a demand for payment of taxes with accrued penalties. In one of these situations, or to prevent them, it is advisable to independently contact the inspectorate of the Federal Tax Service of the Russian Federation with a statement.

Sample application for writing off an individual's transport tax debt

Note! The procedure does not provide for the possibility of initiating a procedure for declaring a debt uncollectible on the part of the taxpayer, however, the right to contact the tax authority with an application for compliance with the requirements of tax legislation is enshrined in subsection. 10 p. 1 art. 21 Tax Code of the Russian Federation.

Our example focuses on transport tax, since one of the most common situations is the tax authority issuing a requirement to pay this tax (at the same time, there are also frequent cases of erroneous accrual of debt due to late receipt of information from the traffic police or due to a technical error).

A sample letter to the tax authority can be downloaded from the link: sample application to write off tax debt.

In this case, the regulatory justification for writing off transport tax debt from an individual was the court’s refusal to collect (subclause 4, clause 1, article 59 of the Tax Code of the Russian Federation).

What are the terms and procedure for writing off bad tax debts?

Note! Deadlines for writing off tax debts Art. 59 of the Tax Code of the Russian Federation does not establish; some procedural deadlines are provided for by the rules of the Procedure:

• 5 workers days are allotted for issuing a certificate of arrears in accordance with Appendix 1 to the Procedure if there are grounds provided for in Art. 59 of the Tax Code of the Russian Federation (clause 3 of the Procedure);
• 1 worker day - to make a decision to recognize arrears and debts for taxes, penalties and fines as hopeless for collection and write-off in the form established by Appendix 1 to the Procedure (clause 5 of the Procedure).

The procedure described in the Procedure ends here. Further enforcement of the adopted decision, in particular the timing of making changes to the taxpayer’s card, is not regulated.

Let us consider the grounds upon which the tax authority is obliged to carry out the debt write-off procedure.

Grounds for writing off taxes, penalties and fines

The grounds for writing off arrears include (clause 1 of Article 59 of the Tax Code of the Russian Federation):

1. A judicial act, in particular a court decision made according to the rules of Chapter. 32 of the CAS of the Russian Federation, on the refusal to satisfy an administrative claim for debt collection (see, for example, the decision of the Dimitrovsky District Court of Kostroma dated December 19, 2017 in case No. 1036/2017) or on recognizing the debt as bad (see the decision of the Chekhov City Court of the Moscow Region dated 01.09.2017 in case No. 2a-3633/2017). More information about how the period for going to court to recover taxes is calculated can be found in the article “What is the statute of limitations for paying taxes?” .
2. Declaration of bankruptcy. The procedure is described in the article “Conditions and features of bankruptcy of individuals”.
3. Death.
4. Return of a writ of execution by a bailiff after termination of proceedings due to the impossibility of collection or lack of property from the debtor, if more than 5 years have passed since the debt arose and the amount is insufficient to initiate bankruptcy proceedings or the court has terminated the bankruptcy case.

Loss of individual entrepreneur status does not apply to such grounds.

Is a decision to write off a debt issued to a taxpayer?

Note! The Procedure does not indicate the obligation of the tax authority to notify of the decision made to write off debts or to send a copy of this document to the person in respect of whom it was made. However, sub. 9 clause 1 art. 21 of the Tax Code of the Russian Federation establishes the right of the taxpayer to receive copies of decisions of tax authorities, and in sub. 12 clause 1 art. 32 of the Tax Code of the Russian Federation specifies that they are issued upon request. In this regard, it is advisable to request a copy of the decision to write off bad tax debts.

Inaction to consider an application for debt forgiveness or failure to issue a copy of the decision can be appealed (Article 137 of the Tax Code of the Russian Federation). In this case, a mandatory administrative appeal procedure is provided (clause 2 of Article 138 of the Tax Code of the Russian Federation): you can go to court only after sending a complaint to a higher tax authority.

In addition to the general procedure, special procedures for debt write-off are applied in 2019:

• in the form of a tax amnesty;
• and in connection with the transfer of administration of insurance premiums to the Federal Tax Service of the Russian Federation.

Debt write-off through tax amnesty

According to Law No. 436-FZ, until 03/01/2018, the following was written off as of 01/01/2015:

• debts on property taxes (transport, property and land) together with penalties - for individuals;
• debts on taxes related to business activities (exceptions - mineral extraction tax, excise taxes, taxes on export-import transactions), as well as penalties and fines - for individual entrepreneurs (including former ones).

Important! A debt was written off that was declared by the taxpayer or identified by the tax authority before January 1, 2015, but was not collected as of December 28, 2017 (decision of the Supreme Court of the Russian Federation dated November 22, 2018 in case No. A65-26432/2016).

In addition, for individual entrepreneurs, individuals and private practitioners, debts on insurance contributions to the Pension Fund for periods before 01/01/2017 are subject to write-off or partial write-off. The amount by which the amount of debt will be reduced will be determined according to Part 11 of Art. 14 of the Law “On Insurance Premiums...” dated July 24, 2009 No. 212-FZ:

C = 8 × minimum wage × T × H,

where: C is the amount by which the amount of debt will be reduced;

T—rate of insurance premiums;

N is the number of months of activity.

Information for debt write-off is transferred to the tax authorities by the Pension Fund of Russia. An application from the taxpayer is not required for this.

Write-off of debts on contributions in connection with the transfer of their administration to the Federal Tax Service of the Russian Federation

In accordance with the Law “On Amendments...” dated 07/03/2016 No. 243-FZ (hereinafter referred to as Law No. 243-FZ), the administration of contributions for social, pension and compulsory health insurance has been transferred to the Federal Tax Service of the Russian Federation since 01/01/2017. Art. 4 of Law No. 243-FZ regulates the write-off of bad debts on contributions. The write-off process is regulated by the order of the Federal Tax Service of the Russian Federation “On approval of the procedure for writing off by tax authorities arrears of insurance premiums and debts on relevant penalties and fines...” dated May 14, 2018 No. ММВ-7-8/256@.

Art. 19 of the Law “On Amendments...” dated July 3, 2016 No. 250-FZ regulates the work on transferring debt and writing off debts that were bad as of January 1, 2017, by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation.

The Federal Tax Service of the Russian Federation, in a letter dated December 12, 2017 No. SA-4-7/25240, gave instructions to suspend work on collecting transferred debts due to numerous refusals by courts (see message on our website).

So, debts on taxes and contributions can be written off in the general manner or by applying one of the special laws providing for this procedure. The taxpayer has the right to initiate this procedure and receive a copy of the decision made from the tax authority.

​Paying tax for a deceased relative, according to current legislation, is not your direct responsibility if you have not entered into inheritance rights.

You have the right not to receive an official notification from the Federal Tax Service regarding the deceased and not to pay any fees for him. However, no one will force you to do this and will not be able to foreclose on the property if a relative died before the date of receipt of the notification.

On what basis are property taxes calculated?

Property, land and transport tax collection is carried out by the Federal Tax Service. The inspectorate requires payment of taxes in the current year for the previous year. For example, in 2018, the Federal Tax Service calculates tax deductions for 2017. These amounts are written down on paper and sent to the taxpayer at the registration address as a notification. As a rule, they are sent from August to October. This is done so that you know the exact amount of taxes and have time to pay them to the state treasury on time.

Property, transport and land taxes have their own peculiarities. They are accrued in the middle of the year following the reporting year. This means that on January 1, 2019, tax for 2018 will not yet be calculated.

The owner of the property passed away before receiving notice of payment of taxes: what to do?

According to the law, the obligation to the Federal Tax Service to pay property, transport or land tax arises only when the taxpayer has received an official notification. This information is clearly stated in the Tax Code of the Russian Federation.

If, for example, the owner of a car or residential property died in the spring, then he would definitely not be able to receive a tax notice for the previous period. And if the Federal Tax Service suddenly sends it in August, then the relatives will not have to pay tax, even despite the fact that the relative used the property all year when he was alive. And all because on the day of death the owner of the property had no debt to the state.

You are not required to collect a notice for a deceased relative, since this issue does not concern you. According to the law, the Federal Tax Service In this case is obliged to write off the debt incurred in connection with the death of the taxpayer. And to avoid any problems, it is best to notify the tax service about the date of death of a relative. Despite the fact that the Federal Tax Service can obtain such information on its own, since it has access to the registry office data, it is worth playing it safe and writing an official letter to the tax service and attaching a photocopy of the death certificate to it.

The Federal Tax Service may tell you that since you are a direct heir, you are required to pay taxes for a deceased relative, but this is not the case. Don’t be afraid and do everything as the tax office tells you. And for particularly persistent employees of the Federal Tax Service, you can provide a printout of the letter from the Ministry of Finance dated July 14, 2010, which discusses in detail the issue of paying taxes for deceased relatives.

The owner of the property received a notification from the Federal Tax Service before the death: what to do?

If the Federal Tax Service Inspectorate was sent an official notification about the payment of tax fees before the day of death of the property owner, then he became obligated to pay the contribution during his lifetime. This means that he still has a debt to the state after his death. And if he did not manage to deposit the required amount into his personal account with the Federal Tax Service, then this obligation falls on the shoulders of the heirs of his property, but only on the condition that they enter into inheritance rights. In this case, it is best to pay the tax fee on time. This can be done through the State Services portal or make a contribution through the bank’s cash desk using the appropriate receipt.

It does not matter who pays the tax for the deceased. Payment can be made for any individual. The tax amount will be transferred to the personal account of the person for whom the fee is paid.

If an official notification from the tax service was received by mail, then after 6 days it will automatically be considered received, even if no one picked it up. This means you need to look at the stamp date on the mail notice and then add 6 more days to it. If a relative died before this date, then you are not required to pay a tax fee for him, but if after, then you will still have to pay the tax.

Notifications from the Federal Tax Service do not always arrive by Russian post. If your deceased relative had a valid personal account, then most likely the notification will go there. In this case, the date of its receipt will be indicated in your personal account. If you do not have access to it, then you can find out all the information about tax payment directly from the Federal Tax Service at the place of residence of the deceased.

If the heirs of the deceased’s property do not pay taxes on it: what will happen?

If the heirs needed to pay a tax fee for the deceased, but they did not do so, then the Federal Tax Service will begin the official collection procedure. In this case, even a death certificate and financial problems will not help. The Federal Tax Service has many opportunities to repay the debt. Usually everything happens through a court order, as a result of which money is recovered from the accounts of the heirs through the FSSP.

If you are not required to pay tax for a deceased person by law, but a court order still comes in your name, then you need to draw up an objection in writing and send it to the court. After receiving your objection, the judge will cancel the court order, which will allow you to protect your accounts from being seized and your money from being illegally debited.

L.A. Elina, economist-accountant

A relative has died: should I pay property taxes for him?

When a loved one dies, you have to think about a lot. Not first, but not least - about the tax debts of the deceased, if you are his heir subp. 3 p. 3 art. 44 Tax Code of the Russian Federation.

The heirs will not have to pay personal income tax for the deceased. For example, if the testator did not receive a salary at work, which was accrued to him after death, then the employer must issue/transfer such amounts to the heirs without withholding personal income tax clause 18 art. 217 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated June 10, 2015 No. 03-04-05/33652.

When a heir inherits real estate, he becomes a payer of land tax and/or property tax from the date of death of the testator (from the date of opening of the inheritance a) clause 4 art. 1152, paragraph 1, art. 1114 Civil Code of the Russian Federation; Letter of the Federal Tax Service dated February 21, 2014 No. BS-4-11/3179. Moreover, even in the case when the certificate of ownership of the land/apartment or other real estate was received later. But the heir will pay transport tax on the inherited car only from the date of its state re-registration in his name Articles 357, 358 of the Tax Code of the Russian Federation.

However, at the date of death, the testator could have debts on property taxes: transport, land and personal property taxes. Let's talk about whether the heirs need to repay such debts.

Assessing the situation

As a general rule, heirs are liable for the debts of the testator for property taxes to the extent of the value of the inheritance they received. clause 3 art. 44, paragraph 6 of Art. 58 Tax Code of the Russian Federation. And even then not always.

Let us remind you that a citizen’s obligation to pay any of the property taxes arises only from the day he receives a tax notice from the inspectorate, in which it must calculate the tax clause 4 art. 57 Tax Code of the Russian Federation. Therefore, in order to understand whether the debts of the deceased need to be paid, it is important for the heirs to determine whether the tax notice is considered received during the life of the testator or not.

There are cases where the inspectorate was unable to confirm that tax notices were sent to him during the life of the testator - there is no confirmation of delivery. And the court refused to allow the tax authorities to collect taxes and penalties from the heir.

If you find a notice issued to the testator and sent by registered mail, add 6 working days to the date the inspection sent such notice clause 6 art. 6.1, paragraph 4 of Art. 52 Tax Code of the Russian Federation. Next see:

• <если>the testator died before this date, then there is no need to pay his tax debts - the inspectorate must reverse them.

If the inspectorate already knows about the death of an individual at the time of tax calculation, then it should not charge tax at all;

• <если>the testator died later, which means that the tax debt arose during his lifetime and such a debt passes to you by inheritance clause 3 art. 44, paragraph 6 of Art. 58 Tax Code of the Russian Federation. So if you inherited an apartment, country house, car or other property, you can pay for the notifications yourself. If you do not do this, the tax office will issue a new notice - this time in your name. She has the right to do this as soon as she receives a message about the issuance of a certificate of inheritance to the heirs. Please note: notaries must inform the Federal Tax Service at their place of residence within 5 days about the issuance of such a certificate. clause 6 art. 85 Tax Code of the Russian Federation; pp. 1, 2 tbsp. 1163 Civil Code of the Russian Federation; Letter of the Federal Tax Service dated November 12, 2014 No. SA-4-14/23364.

If the envelope with the stamp on sending the tax notice has not been preserved, but you know that the testator received it during his lifetime, you can also voluntarily pay the testator’s debt or wait until the inspectorate transfers it to you.

If unpaid tax notices are not found in the testator's personal belongings, this does not mean that there are no such debts. Notifications may have been lost. There is another option. Since 2015, tax authorities can issue tax notices electronically. This is what the Ministry of Finance specialist told us.

FROM AUTHENTIC SOURCES

Head of the Department of Property and Other Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“ As before, the amounts of transport tax, land tax, property tax for individuals for which tax notices were not received by the individual before his death are subject to write-off by the tax authority Letter of the Ministry of Finance dated July 14, 2010 No. 03-05-04-01/38. It is necessary to take into account that in 2014, amendments were made to the Tax Code to supplement its Art. 11.2 “Taxpayer’s personal account.” They are effective from July 1, 2015. Now the taxpayer (testator) can give consent (notify the tax authority) to use a personal account on the Federal Tax Service website to receive from the inspection documents used in the exercise of powers in relations regulated by the legislation on taxes and fees. In this case, the amount of tax accrued in your personal account is equivalent to the receipt by the taxpayer of a tax notice.

I note that only the heirs who accepted the inheritance are liable for the debts of the testator. Art. 1178 Civil Code of the Russian Federation” .

Thus, if a deceased relative had a personal account on Federal Tax Service website and tax notices were not sent to him by mail before the date of his death, this does not mean that the heirs do not have debts to pay property taxes for the deceased.

After entering into an inheritance, you don’t have to find out on your own whether tax debts have been inherited or not. It is the responsibility of the inspectorate to collect them. Just don’t be surprised when you receive a notice to pay the tax debt incurred by the testator.

But if you want to find out in advance whether you will have to pay any tax debts for the deceased or not, you can contact the inspectorate that is responsible for administering a specific tax:

• <если>you are interested in the debts of the deceased for payment of land tax or property tax - at the location of the property;
• <если>you are interested in debts for payment of transport tax - at the place of registration of the car (as a rule, it coincides with the last place of residence of the testator).

Controversial issues of collecting tax debts from heirs

The Tax Code says little about what property tax debts can be recovered from heirs.

QUESTION 1. For what period can the inspectorate issue a “tax invoice” to the heirs?

As a general rule, only those debts for which the statute of limitations has not expired can be transferred to the heirs. clause 3 art. 1175 Civil Code of the Russian Federation. However, the Tax Code does not provide for any single period during which tax authorities can go to court to collect tax debts. For personal taxes, the period for going to court depends on the amount of arrears and other conditions - we will talk about this a little later.

Please also note that according to the norms of the Tax Code, the inspectorate does not have the right to write off old debts: after all, they cannot be considered hopeless for collection. subp. 3 p. 1 art. 59 Tax Code of the Russian Federation. Therefore, it is very likely that the inspectorate will recharge the heirs for all of the testator’s property tax debts. Here's what a Ministry of Finance specialist thinks about this.

FROM AUTHENTIC SOURCES

“If tax notices for property tax were received by the deceased during his lifetime, but the tax was not paid by him, then by virtue of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay it rests with the heir. The tax authority must send a tax notice to the heir indicating the amount of tax debt. And this notice indicates the debts of the deceased for all previous years for which the testator received notices but did not pay tax - in this case no time restrictions apply.

The rule regarding recalculation for the previous 3 years applies to cases where the taxpayer has not received notifications, for example, for 5 years, and then the tax authority has the right to make tax calculations only for the previous 3 years. If the taxpayer received notices (5 years), but did not pay the tax, this is a different case and the debt will hang on him and his heirs.

If the heir has received a tax notice, but the tax has not been paid, then the tax authority is obliged to send the taxpayer a demand for payment of the tax. If, taking into account the sent demand for payment of tax, the tax is not paid, then the issue of collecting the unpaid amount of tax will be resolved in court.

If the tax notice to the heir-taxpayer is not received from the tax authority on time, then the provisions established by clause 3 of Art. 363, paragraph 4 of Art. 397, paragraph 3 of Art. 409 of the Tax Code of the Russian Federation. This means, in particular, that the tax office cannot send a notice to the heirs to pay debts on these taxes of the deceased testator later than 3 years from the date the notary issued a certificate of acceptance of inheritance. clause 6 art. 85 Tax Code of the Russian Federation” .

Ministry of Finance of Russia

Once, when considering a dispute between an heir and an inspectorate in court, a representative of the Federal Tax Service explained that “from the moment when the Federal Tax Service Inspectorate receives information from a notary about the death of a taxpayer and his heirs, the personal account in the database for the taxpayer who died is automatically closed, and all debt on taxes goes to the heir who accepted the inheritance o" Decision of the Oktyabrsky District Court of Penza dated September 28, 2015 No. 2-1861/2015. It turns out that the program itself transfers to the heir all debts of the testator for property taxes, regardless of the time they arose.

So, even if you have been overcharged for the debts of a deceased testator for several years, but their total amount is within your means, it is easier to pay it on time. Otherwise, get ready for a dispute with the inspectorate.

QUESTION 2. Are penalties and fines on property taxes inherited?

The Tax Code does not clearly state whether the debts of the deceased for tax fines and penalties are transferred to the heir. A specialist from the Ministry of Finance believes that since the Tax Code does not say anything about the obligation of heirs to pay these amounts, they should not transfer them.

FROM AUTHENTIC SOURCES

“The inheritance does not include obligations the transfer of which by inheritance is not permitted by the Civil Code or other laws and Art. 1112 Civil Code of the Russian Federation. Article 44 of the Tax Code does not provide for the transfer of the testator's obligation to pay penalties or fines to his heirs; it only talks about the transfer of the obligation to pay transport, land tax and property tax for individuals subp. 3 p. 3 art. 44 Tax Code of the Russian Federation. But the concepts of “tax”, “fines” and “penalties” are different Art. 8, paragraph 2, art. 57, art. 122 Tax Code of the Russian Federation. Therefore, in my opinion, the debt of the testator for fines and penalties should not be paid to his heirs and.”

Ministry of Finance of Russia

In practice, inspectorates often try to collect penalties from heirs. And if the latter do not resist, the Federal Tax Service gets its way. And the courts only validate what happened Decisions of the Koshekhablsky District Court of the Republic of Adygea dated September 15, 2015 No. 2-807/2015, dated September 14, 2015 No. 2-779/2015; Shovgenovsky District Court of the Republic of Adygea dated August 31, 2015 No. 2-249/2015; Serpukhov City Court of the Moscow Region dated 10/07/2015 No. 2-3099/2015.

If the heir is persistent, supported by arguments with references to the Tax Code, success is possible. Thus, one of the courts indicated that “from the literal interpretation of the provisions of sub. 3 p. 3 art. 44 of the Tax Code of the Russian Federation it follows that the obligation to repay debts exclusively for taxes passes to the heirs. There is no such obligation regarding penalties. Decision of the Nytvensky District Court of the Perm Territory dated 02/02/2012 No. 2-53/2012.

READER'S OPINION

“I believe that the obligation to pay a fine transferred by succession is no more adequate than the transfer under a civil contract of the obligation to serve time in prison.”

Mikhail I.,
lawyer, Moscow

Tax authorities may try to collect from the heirs and the testator's property tax penalties. website of the Federal Tax Service of Russia.

The chances of challenging their payment are high. After all, a fine is a measure of personal responsibility for a violation. It presupposes the presence of guilt and cannot be passed on to the heirs: they should not be responsible for the deceased.

Once, the court directly stated that the heirs receive the obligation to pay off the debt solely on the property taxes themselves, and not on sanctions in relation to such taxes. Decision of the Kolpashevo City Court of the Tomsk Region dated April 2, 2012 No. 2-267/2012.

Even if the inspection requires you to pay a fine for the testator, it is unlikely that it will collect it in court. We have not seen court decisions on such disputes. Moreover, there are cases where such fines were accrued, but the inspectorate demanded payment only of the amount of arrears of tax and penalties Decision of the Serpukhov City Court of the Moscow Region dated October 7, 2015 No. 2-3099/2015.

CONCLUSION

As we see, even judges do not have a consensus on the need for heirs to pay penalties on the testator’s tax debts.

But the likelihood of tax penalties accrued to the deceased being collected from the heirs in court is low.

Fighting off “inherited” debts: attention to collection deadlines

Tax authorities often go to court to collect arrears after missing the deadline.

ATTENTION

The court will assess the limitation period only if the individual makes a statement about this before the court makes a decision clause 2 art. 199 Civil Code of the Russian Federation.

Please note that the inspectorate may miss the deadline for collecting tax debts both during the life of the testator (in this case, tax debts should not pass to the heir at all), and after such debts have passed to the heirs.

In order to understand that the inspectorate actually missed the deadline for going to court, you need to know the date the tax arrears were discovered. It is determined by the tax notice for payment of property taxes: we look at the last day of the deadline for paying the tax, and the first day following it will be the date of arrears and clause 2 art. 11 Tax Code of the Russian Federation.

The period for collecting property debts of citizens in court depends on the amount of the tax debt. Its calculation is not easy, and often it is necessary to take into account the deadline for repaying the tax arrears, which the inspectorate indicated in its request. It cannot be less than 8 working days, but it can be more clause 6 art. 6.1, para. 4 clause 4, clause 8 art. 69 Tax Code of the Russian Federation.

To simplify, we will assume that the inspection indicated in the request: the arrears must be paid within 1 month. Let's see how the period for collection is determined if there is a debt based on only one tax notice clause 2 art. 48, paragraph 1, art. 70 Tax Code of the Russian Federation:

• <если>the amount of debt specified in the demand is 3,000 rubles. or more, then the tax authorities must go to court within 10 months from the date the arrears arose (3 months to file a claim, 1 month to repay the arrears upon request, 6 months to go to court);
• <если>the amount of debt is less than 3,000 rubles, but more than 500 rubles. or equal to them, then the inspectorate can collect such a debt in court within 4 years from the date the arrears appeared (3 months to file a claim, 1 month to repay the arrears, 3 years and 6 months to go to court);
• <если>the amount of the debt is less than 500 rubles, then the tax authorities can collect it in court within 4 years and 7 months from the date the arrears arose (1 year to file a claim, 1 month to repay the arrears, 3 years and 6 months to go to court).

If several demands of tax authorities have not been paid, then the time frame for going to court is considered more difficult and may be shorter (but not more than for single demands). Therefore, if for the tax debt for each unpaid claim the collection period has already passed, then for the aggregate of debts for several such claims it has also expired.

The Tax Code has clear deadlines for filing a tax payment claim. If the inspection made a demand before the deadline, then the total period for going to court will be shorter. But the inspection may send a request later than the specified deadlines. However, in this case, the period for going to court should not be increased. Definitions of the Constitutional Court dated April 22, 2014 No. 822-O, dated March 22, 2012 No. 479-O-O; clause 24 of the Resolution of the Plenum of the Supreme Arbitration Court of June 22, 2006 No. 25; clause 6 of the Information Letter of the Presidium of the Supreme Arbitration Court dated March 17, 2003 No. 71; Resolution of the Presidium of the Supreme Arbitration Court of November 1, 2011 No. 8330/11.

The easiest way is if the inspectorate did not have time to go to court in time to collect the tax debt on a claim made in the name of the heir. In such cases, the courts refuse the tax authorities if the heir claims to have missed the deadline for going to court, provided for in Art. 48 Tax Code of the Russian Federation Decision of the Starorussky District Court of the Novgorod Region No. 2-167 (came into force on March 22, 2013); Appeal ruling of the Judicial Collegium for Civil Cases of the Supreme Court of the Republic of Tatarstan dated September 10, 2012 No. 33-9182/2012; Decision of the Sarapul City Court of the Udmurt Republic dated September 25, 2015 No. 2-1102/15 No. 2-1861/2015.

Sometimes inspectors, having missed the deadline for judicial collection of debts during the life of the testator, are cunning. They transfer the debts to the heirs and propose that the court consider the statute of limitations from the date of delay in their payment, indicated in the demand made in the name of the heirs. But the courts do not support the tax authorities. So, one day the court ordered Decision of the Zavolzhsky District Court of Ulyanovsk dated October 6, 2014 No. 2-3858/14 that when claims are made against the heirs by the testator's creditors, the limitation period is not subject to interruption, suspension or restoration clause 3 art. 1175 Civil Code of the Russian Federation; clause 59 of the Resolution of the Plenum of the Supreme Court of May 29, 2012 No. 9.

CONCLUSION

If you suspect that the inspection has missed the statute of limitations, your business is to declare this and refer to the necessary norms of the Tax Code: Articles 48 and 70 of the Tax Code of the Russian Federation. Even if you are wrong, the inspectorate will present its objections and, after evaluating the arguments of the parties, the judge will make a decision. There will be no negative consequences for making an erroneous statement in court.

Attention: court order

Some heirs think that they can safely not pay the debts of the testators. And if the inspectorate wants to collect them, it will have to go to court, where the heir must also be summoned. And in this court, the inspectorate will have to prove when tax debts arose and why the heir must pay them.

This is how it is now. However, everything may soon change. A bill has already been prepared to amend the Code of Administrative Procedure of the Russian Federation, providing for the possibility of collecting tax debts from citizens on the basis of a court order, which is both a court decision (resolution) and an executive document. It will be made by a magistrate if the applicant’s claims are undisputed draft Federal Law No. 887446-6. Moreover, the judge does not even ask the opinion of the individual - the taxpayer.

This is exactly the procedure that was in effect until September 15, 2015. Both in 2014 and in the first half of 2015, about 98% of cases on the requirements of the tax authorities were considered by courts of general jurisdiction and magistrates with the issuance of a court order.

If you have already been sent a court order (the tax authorities could have received it until September 15, 2015. Part 1 Art. 121, art. 122 Code of Civil Procedure of the Russian Federation (as amended, valid until September 15, 2015)) and you do not want to pay the tax debts specified in it, you must submit written objections to the judge who issued the order within 10 days from the date of receipt (if the mentioned amendments to the CAS of the Russian Federation are adopted, then 15 days will be allotted for this). There is no need to justify your refusal in any way. Art. 128 Code of Civil Procedure of the Russian Federation.

After the court order is canceled, tax officials will be able to go to court. There, the case will already be considered on its merits, with you involved as a defendant, and you will be able to file objections.

Do not forget that, in addition to tax debts, the testator could have others. For example, debts on bank loans. Their heir will have to pay within the value of the inherited property received. So the heir who received an apartment for which the mortgage has not yet been fully paid will have to repay the debt to the bank