The payment of taxes is the duty of the IP, for the non-modern execution of which fines and penalties threaten.
And what if the IP only registered and had not yet made the first profit, or was the year unprofitable for its business?
Can the IP not pay taxes in this case?
Even if the IP did not lead in the current periodActivity or received a loss, it still has to pay taxes to the FIU (fixed payment). The obligation to pay fees arises from the IP immediately after registration (although the tax is recalculated in proportion to the time that has elapsed since the registration).
In 2014 The minimum amount that is necessarily payable to the FIU is 20,727.53 rubles. Moreover, if the IP is working in parallel and the employer remits contributions for it, it also does not release it from payment of a fixed payment. And even if the IP itself is a pensioner or an invalid, the legislation does not provide for any benefits or exemption of tax payment.
This is the difference between the IP of LLC, within whichYou can, for example, send the CEO to administrative leave for a period of absence of commercial activity. Thus, wage accruals are not made for LLC employees and the obligation to pay contributions to the funds is lost.
Many entrepreneurs make mistakes, notClosing the IP on time, and after a few years receive a notice demanding to pay off the debt to the FIU, taking into account the accrued penalties for the entire period.
Legislation does not provide for a deferral of payment of contributions. The amounts must be transferred before the end of the year, otherwise the businessman will face fines and penalties.
When an IP is required to pay income tax, even in the absence of income
Naturally, an IP with zero income is exempt from income tax, but he must not forget to submit a "zero" declaration, otherwise he will have to pay a fine to the tax and FIU.
If the PI does not provide a tax declaration on time, the FIU will calculate the contributions based on the 8 MROT calculation, i.е. In the amount of 138 627.84 rubles.
But if the IE applies the UTII, it will be obligedPay tax on imputed income. For example, if an entrepreneur has his own retail store, then he pays taxes not on the basis of the actual profits received, but on the basis of the square footage of the sales area. In order not to pay the tax, an IP, not a leading activity, must be removed from the register as a payer of the UTII.
In which cases, the IP can not pay taxes
The FE is exempted from the obligation to pay taxes to the FIU only in a number of cases (this list is strictly fixed and is not subject to free interpretation):
- for the period of military service on the draft-
- for the period of care for a child before reaching the age of 1.5 years-
- for the period of care exercised by an able-bodied person for a disabled person of the 1st group, by a disabled child or by a person who has reached the age of 80 years.
It is important to note that IPs have the right not to pay contributions only after all necessary documents have been submitted to the FIU. And only if the IP suspends its activities.