What happens if you don't pay taxes

What's happened

Recently, the tax authorities have taken bloggers seriously. For example, Valeria Chekalin, known as ler_chek, and her husband Sergei suspect in tax fraud. At first, they were charged with non-payment of taxes in the amount of more than 300 million rubles. Then they began to suspect money laundering. Criminal case excited and Alexander Mitroshina. She, according to investigators, evaded paying taxes in excess of 120 million. Perhaps there will be other high-profile cases. Yes, the public is asking checkhow are things with finances with Elena Blinovskaya, famous for marathons of desires.

Such news can excite even those who do not have multimillion-dollar turnovers. Who knows, suddenly a person missed something, underpaid and also runs the risk of falling under a criminal article.

The average Russian has little chance of repeating the blogging scenario. Both the Chekalins and Mitroshina are suspected of deliberately splitting the business into several parts so as not to fall outside the restrictions of the simplified taxation system and pay less to the state. According to the rules, if the annual income exceeds 200 million, the individual entrepreneur must switch from the simplified system to the general taxation system and give not 6% of the profit, but 13%, plus pay VAT. That is a significant difference.

It is quite difficult to accidentally find yourself in such a situation. Nevertheless, it will be useful for everyone to understand the topic of taxes - to certainly sleep peacefully, as bequeathed to us advertising FTS from the 90s.

What taxes do individuals need to pay?

In this block we will talk about the average person without the status of an individual entrepreneur. Usually such people have to deal with a limited number of taxes.

Personal Income Tax

It is paid from almost all income that a person receives, although there are exceptions. The rate for this tax is generally 13%, but may be 15% and 35%.

If someone is working on employment contract and does not sell expensive property, he may not notice that he pays personal income tax every month. After all, the employer is engaged in calculations and transfer to the tax office. But if we are talking about other income - for example, a person received a car as a gift not from a close relative, sold an apartment, then he should already act independently. Namely, by April 30 of the next year, file a declaration and pay tax by July 15.

There are many nuances in this topic, it is difficult to say about them in a nutshell. But Lifehacker already has detailed materials that will help you deal with personal income tax.

property taxes

If a person owns land, real estate or vehicles, they will have to pay these taxes.

On the property of individuals

The following are subject to tax objects:

• houses, including residential buildings, located on plots for gardening, gardening and conducting personal subsidiary plots;
• apartments, rooms;
• garages, parking places;
• unified immovable complexes;
• objects of construction in progress;
• other buildings, structures, structures, premises.

The amount of tax depends on the cadastral value of housing and the rate set by the region. And the law also provides for pleasant deductions by default.

Transport tax

Them are subject to:

• cars;
• motorcycles and scooters;
• planes and helicopters;
• motor ships, yachts, sailing vessels, boats, towed vessels, motor boats, jet skis;
• snowmobiles, snowmobiles.

This is not an exhaustive list. The amount of deductions depends on the specific characteristics of the transport, such as capacity, and rates. The latter is determined by the regional authorities. The transport tax also implies an adjustment for luxury - for cars from a special list, you will have to pay with a multiplier.

Land tax

Paid for piece of land and is calculated based on its cadastral value and tax rate ranging from 0.3% to 1.5%.

What taxes do the self-employed pay?

Self-employed people can register as self-employed and pay tax on professional income. This is a special tax regime for those who sell goods of their own production or provide services. It is distinguished by ease of registration, lack of reporting and low tax rates: 4% when working with individuals and 6% when working with legal entities. You can be self-employed individual entrepreneur, and a person without this status.

At the same time, self-employment does not remove the obligation to pay other taxes for individuals.

What taxes and contributions are paid by individual entrepreneurs

If everything is quite simple and clear with taxes for individuals without IP status, then entrepreneurs are already required to study the nuances of the legislation, and it is better to cooperate with an intelligent accountant. Because with declarations, reports, payments, you can really get confused. And the tax, alas, is unlikely to consider this a good reason for the shortage.

Individual entrepreneurs pay taxes in accordance with the chosen taxation system:

• General - rate 13%.
• Simplified - a rate of 6% on income or 15% on the difference between income and expenses.
• Patent - the cost of a patent depends on the type of activity.
• Automated simplified - an experimental taxation system with a rate of 8% on income or 20% on the difference between income and expenses.
• Tax on professional income - 4% or 6% depending on the status of the second party to the transaction.

In addition, the entrepreneur pays insurance premiums for himself and for employees, if any. There are also separate detailed materials about this.

What happens if you don't pay taxes

As a general rule, tax offenses can be held liable within three years from the moment it was made. But if we are talking about non-payment or incomplete payment of tax, then the period will be counted from the first day after the end of the tax period. That is, for personal income tax - from the end of the year, when you had to pay it.

Basically, the punishment is financial. First, you will need to transfer the tax itself. Secondly, penalties for each day of delay (1/300 rates refinancing of the Central Bank). Thirdly, they may fine 20% of unpaid. And if it is possible to prove that everything was done intentionally, the sanctions will amount to 40%.

When it comes to large sums, liability can become criminal. If over the past three years a person has owed at least 2.7 million rubles, he can be sentenced to a fine of 100-300 thousand rubles (sometimes take income for a period of one to two years), or to forced labor for up to a year, or to arrest - up to six months, or to imprisonment - up to of the year.