Paying taxes is the responsibility of SP, with the old-fashioned performance of which face fines and penalties.
And what if the SP Only registered and have not yet managed to get the first profit, a year has been loss-making for his business?
Can the SP not to pay taxes in this case?
Even if the IP did not lead in the current periodactivities or received a loss, he would still have to pay taxes to the Pension Fund (fixed payment). The obligation to pay fees arises from the SP after registration (though the tax is recalculated in proportion to the time elapsed from the time of registration).
In 2014, the minimum amount that is required to be subject to the payment of the Pension Fund - 20 727.53 rubles. Moreover, if the SP also works formally and employer lists for his contributions, it also does not exempt him from payment of the fixed payment. And even if the IP itself is a pensioner or disabled, the legislation does not provide for any benefits or tax exemption.
This is different from the IP LLC, under whichYou can, for example, send the Director General on administrative leave for the duration of commercial activity. Thus, not produced on staff payroll company and lost the obligation to pay contributions to the funds.
Many entrepreneurs make mistakes, do notSP closing time, and after a few years receive a notice with the requirement to repay debt to the Pension Fund, including accrued interest for the entire period.
The legislation does not provide for obtaining a delay in the payment of contributions. Amounts to be listed before the end of the year, otherwise the entrepreneur face fines and penalties.
When the SP is required to pay income tax, even in the absence of income
Of course, IP is exempt from paying income tax at zero income, but he should not forget to apply "zero" declaration, otherwise you'll have to pay a penalty to the tax and the FIU.
If the IP does not provide in time a tax return, the FIU will calculate fees based on the rate of 8 times the minimum wage, ie, in the amount of 138 627.84 rubles.
But if you apply the SP UTII, it will be obliged topay tax on "imputed" income. For example, if the entrepreneur a retail store, then he does not pay taxes based on the actual profit obtained, and based on the square footage of retail space. In order to avoid paying tax, IP, does not lead activities should withdraw from registration as a payer UTII.
In some cases, the SP can not pay taxes
SP released from the obligation to pay taxes to the Pension Fund only in some cases (this list is strictly fixed and is not subject to free interpretation):
- The period of military service by prizyvu-
- For the period of care for a child until the age of 1.5 years old-
- The period of withdrawal, carried out able-bodied person over a disabled group I, a disabled child or a person under the age of 80 years.
It is important to note that the SP has the right not to pay dues only after providing the FIU of all necessary documents. And only on condition that SP will suspend its activities.