The Federal tax service (FNS) will write off tax debts of individual entrepreneurs with their personal accounts, according to “Kommersant” with reference to the clarification of the tax service.
The tax Agency “Kommersant” explained that FNS will be able to collect debts only Deposit accounts opened for business activities.
The newspaper notes that the difficulties with the interpretation of the positions of the Ministry of Finance has arisen after last week published a letter from the tax service on the procedure of collection of funds from deposits. It was indicated that the instruction of the tax inspection on the transfer of tax debt to the budget is sent to the Bank, which opened account of the taxpayer, and is subject to unconditional execution, says “Kommersant”.
In that case, if the Deposit is funds, inspectors had the right to give the Bank an order for transfer of money from the Deposit (after the Deposit term ends) on the settlement account of the entrepreneur, from which subsequently the funds are charged to the budget. However, the letter does not specify what kind of Deposit in question — that is owned by SP, or this rule applies to the personal account of an individual, leading business activity.
“Kommersant” notes that the problems with the interpretation of the position of FNS has also arisen because of the repeated statements of the Ministry of Finance that there is no fundamental difference between personal accounts of individuals and their entrepreneurial activities. In addition, the Agency in its letters previously expressly prohibited banks to open accounts or deposits for personal use to citizens who conduct business activity and have blocked tax account in another Bank.
The Ministry of Finance from commenting about the possibility of writing off tax debts with the personal deposits of entrepreneurs refused, indicating “Kommersant”.
The Finance Ministry ordered banks to check whether a new client is an individual entrepreneur, whose account was previously blocked by the decision of the tax authorities in the summer of 2016. Then, the Agency in its letter noted the existence in the Tax code prohibition on opening new accounts and deposits to entrepreneurs, whose account was previously blocked by the decision of the tax authorities, as well as the lack of exceptions for accounts and deposits, not connected with entrepreneurial activity.