Advice 1: Can the SP not to pay taxes with zero income

Paying taxes is the responsibility of the PI, dated the execution of which face fines and penalties. But what if the PI just signed up and have not yet managed to get the first profit, a year proved unprofitable to his business? Can the individual not to pay taxes in this case?
Can the SP not to pay taxes with zero income
Even if SP is not conducted in the current period, the activity, or has suffered a loss, it is still required to pay taxes to the pension Fund (fixed payment). The obligation to pay contributions arises from the SP immediately after registration (however, the tax is re-calculated proportionally to the time elapsed from the moment of registration).

In 2014 the minimum amount that is necessarily subject to the payment to the pension Fund - RUB 20 727.53 Moreover, if SP simultaneously works officially and employer lists for contributions, it also does not exempt him from payment of the fixed payment. And even if the entrepreneur himself is a pensioner or disabled, the law does not provide for any privileges or exemption of taxes.
This is the difference of IP from company, in which, for example, to send to the General Director on administrative leave for the period of absence of commercial activity. Thus, not produced payroll for employees of LLC, and no obligation to pay contributions to the funds.

Many entrepreneurs make mistakes with the PI on time, and after a few years receive a notification with the requirement to repay the debt to the pension Fund account accrued interest for the entire period.
The legislation makes no provision for deferment of payment of contributions. The amount must be paid before the end of the year, otherwise the owner will face fines and penalties.


When the entrepreneur is obliged to pay income tax even if no income


Of course, IP with zero income is exempt from income tax, but he must not forget to submit a "zero" Declaration, otherwise you'll have to pay the penalty tax and the FIU.
If SP is not granted in period tax return, the pension Fund will calculate contributions based on 8 minimum wage, i.e. $ 138 627.84 of the ruble.

But if the SP applies imputed income, it will be obliged to pay tax on "imputed" income. For example, if the entrepreneur your retail store, then he pays taxes not based on the actual earnings, but on the basis of square footage of retail space. In order not to pay tax, IE, not leading the activity shall be removed from the register as a payer UTII.

In some cases, SP is not to pay taxes


SP released from the obligation to pay taxes to the pension Fund only in some cases (this list is fixed and is not subject to free interpretation):
for the period of military service at the call;
for the period of child care until the age of 1.5 years;
for the period of care the able-bodied person with group I disability, a disabled child or for a person under the age of 80 years.

It is important to note that sole traders have the right not to pay contributions only after submission to the FIU of all required documents. And only on the condition that the PI will cease its activity.

Advice 2 : As an entrepreneur not to pay contributions to the pension Fund

Under current law, the entrepreneur is obliged to pay insurance contributions to the pension Fund regardless of income received. But in Russia, a number of cases, allowing not to pay insurance premiums for himself for selected periods.
As an entrepreneur not to pay contributions to the pension Fund

IE may not to pay insurance premiums in the following cases:

  • at passage of military service (only for call);
  • on leave to care for a child (up to 1.5 years; it is possible that this period may be extended up to three years);
  • in the period of care for a disabled child of the first group or a group I disability; or a person older than 80 years.

Also this rule applies to spouses of servicemen and employees of depslib, consulates.

Please note that this list is not subject to broad interpretation. Only those in this category of citizens can not pay insurance premiums. Those entrepreneurs, who for whatever reason were not activities but were was the status of IP will be required to pay premiums to the pension Fund in a fixed amount. So, in 2015, they are 22261,38 R. practice of Law in this case usually on the side of the RPF.

To obtain exemption from payment of insurance premiums, you must apply to the Department of the FIU that works with entrepreneurs, a statement and supporting documents. Their list depends on the grounds on which the deferral. For example, to obtain liberation for women entrepreneurs who are on leave to care for a child, you will need a birth certificate; passport; marriage certificate (if applicable); certificate of cohabitation with the child. For conscripts is a military ID and a certificate from the Commissariat. The list of requested documents should be checked in the regional office of the FIU, because it is not enshrined in law.

It is important that the entrepreneur during these periods of his life did not conduct business activity. The Pension Fund can additionally request documents which would confirm the lack of revenue. For example, an extract from the settlement account of IP or nil tax return, certified by FNS.

If the activity was conducted less than a month, the contributions will be recalculated in proportion to the number of days.

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