For which real estate transactions are their participants threatened with inspections?

Few people know that by signing a real estate purchase and sale agreement, they may become subject to “mandatory control.”

And the reason is that real estate, as you know, is always in price: a lot of money revolves around it - and this creates fertile ground for various “financial abuses.”

Surely everyone has heard about the fight against the legalization of illegally obtained income.

Since its adoption, Law He also paid attention to the real estate market:

transactions with real estate objects, as a result of which ownership of them is transferred, are subject to mandatory control if their price is 3 million rubles or more.

In this regard, notaries, lawyers and other persons who provide services to support real estate transactions (realtors primarily) are required to report all suspicious transactions concluded with their help to Rosfinmonitoring.
In other words, you turned to a notary to certify the contract for the purchase of a house - and in the meantime, Rosfinmonitoring has already received a “signal”...

Of course, it is neither possible nor necessary to control all real estate transactions worth more than 3 million. We are talking only about the so-called. “suspicious transactions”, where there are good reasons to believe that the parties need not so much to buy and sell real estate, but to “whitewash” shadow income.

Then a reasonable question arises: how should a notary, lawyer or realtor recognize the most suspicious one from the entire array of transactions?

For a long time this question remained open. But this year there has been noticeable progress: the Federal Chamber of Notaries, together with Rosfinmonitoring, issued a letter detailing the signs of suspicious real estate transactions (dated March 4, 2021 No. 2192 / 01-01-40/4546).

Let's look at which real estate transactions now threaten their participants with inspection from Rosfinmonitoring:

What is the liability for non-payment of taxes?

The Tax Code of the Russian Federation states that for prolonged non-payment of taxes, a citizen may face:

• administrative;
• tax;
• criminal liability.

Responsibility measures are enshrined in Chapter 25 of the Tax Code of the Russian Federation. In addition, the deadlines for the transfer of fiscal fees and insurance contributions are established for each type of payment. If the taxpayer violates deadlines or does not pay to the budget, he will be issued penalties and a penalty.

Income in the amount of 4,000, 10,000 rubles. and payments to WWII participants, not subject to personal income tax

According to paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, income not subject to taxation is taken into account in an amount of no more than 4,000 rubles. for the tax period (TP), if they are received on each of the following grounds:

• gifts from the company;
• prizes awarded at competitions and competitions;
• mat. employee assistance provided by the enterprise;
• reimbursement by the enterprise to the employee of the cost of medicines;
• the cost of various winnings received in events held for advertising purposes;
• mat. assistance provided to disabled people by public organizations of disabled people;
• winnings from participation in games and lotteries;
• mat. assistance provided by educational institutions to students, graduate students, etc.

According to paragraph 33 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax on income received by participants in the Second World War, the war with Finland, with Japan and their widows from funds:

• budget of the Russian Federation;
• foreign countries;
• other persons, in the amount of no more than 10,000 rubles. for NP.

Taxpayers also have the right to apply a tax deduction for children to taxable income, which in 2021 will amount to 1,400 rubles for the first and second children, and 3,000 rubles for the third and each subsequent child. The deduction for a disabled child is 12,000 rubles; adoptive parents and their spouses will receive 6,000 rubles. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation). Single parents are entitled to double deduction. All deductions will be provided until the employee’s income for the current year is more than RUB 350,000.

Administrative

Violators are subject to administrative liability for tax evasion under the Code of Administrative Offenses of the Russian Federation. An administrative fine is imposed on responsible officials - the manager, the chief accountant.

Usually, fines are issued according to the administrative code. But there is a more serious punishment - disqualification of the leader (Article 3.11 of the Code of Administrative Offenses of the Russian Federation). If the regulatory authorities disqualify the director, you will have to appoint a new manager, change the statutory documents and make changes to the Unified State Register of Legal Entities.

IMPORTANT!

After the statute of limitations (one year) has expired, administrative liability for non-payment of taxes by a legal entity and other violations of tax legislation is not assigned. For violations of laws and accounting regulations, the statute of limitations is longer—two years.

Entrepreneur - tax agent for personal income tax for individuals

Individuals are required to pay taxes on income. Russian citizens pay 13% on every money they receive. Foreigners pay 30% if they received income in our country. These are the provisions of Art. 207, 224 Tax Code of the Russian Federation.

When an individual entrepreneur or organization hires an individual under a civil contract, the obligation to pay personal income tax passes to them. The customer becomes a tax agent. Plus, you have to submit reports quarterly and annually for other people’s taxes. And all tax obligations are removed from the individual. Rules - from Art. 226, 230 Tax Code of the Russian Federation.

It is impossible to write in the contract that an individual deals with personal income tax independently. Such a tax clause in the contract is an empty space. The obligation to transfer personal income tax from the entrepreneur will not be removed. This was confirmed by the Ministry of Finance in Letter No. 03-04-05/12891.

The duty of a tax agent is not removed, even if the individual entrepreneur himself switched to tax for the self-employed. It seems like I wanted to simplify accounting and reduce costs, but no. Grounds: Part 10 of Art. 2 of the Law on the Self-Employed.

Personal income tax is deducted from the amount of the individual’s remuneration. The tax agent is prohibited from writing in the agreement that he pays the amount of tax at his own expense.

For example, the programmer’s remuneration under the contract is 200,000 rubles. It is impossible to write that the customer is obliged to transfer 13% tax in the amount of 26,000 rubles to the budget at his own expense. The programmer will receive only 174,000 rubles.

In order not to deceive the programmer with the promised fee of two hundred, the remuneration amount is written in the contract as 229,886 rubles. No reservations.

Personal income tax is transferred to the tax office the next day after payment of remuneration.

However, there are situations when the tax agent cannot pay the tax. For example, money in his account was seized. While the proceedings are ongoing, payments are paralyzed.

The tax agent is obliged to inform the individual and the tax office that he cannot transfer personal income tax. This must be done before March 1 of the next year. Then the individual pays personal income tax on his own. An individual is notified in free form, most importantly in writing, the tax office is notified when submitting a 2-NDFL report for 2021 or a 6-NDFL report for years starting from 2021.

Tax

The statute of limitations for tax violations is three years. Delay in payment or non-payment of tax in the Russian Federation requires a fine in the amount of 1/300 of the Central Bank refinancing rate for each day of delay (for individual entrepreneurs and individuals). Legal entities have a different scheme: for the first 30 days they will pay 1/300 of the refinancing rate, and from 31 days - 1/150 for each day of delay (Article 75 of the Tax Code of the Russian Federation).

IMPORTANT!

If a taxpayer filed a return on time and indicated the amount to be paid, but did not transfer contributions to the budget, he will be charged not a fine, but a penalty.

For example, a fine for non-payment of taxes by an individual on property is assessed after December 1 of the year following the accounting year (Article 409 of the Tax Code of the Russian Federation). If the owner does not pay the amount requested by the Federal Tax Service, he will be charged a penalty in the amount of 1/300 for each day of delay.

Employers have additional responsibilities and penalties. If an organization does not withhold personal income tax or withholds it but does not transfer it to the budget, it will be charged not only a fine, but also a penalty (Article 123 of the Tax Code of the Russian Federation). The amount of the fine is from 20% to 40% of the amount of non-withheld income tax (Article 122 of the Tax Code of the Russian Federation). The same rule applies to other obligatory fiscal payments and insurance contributions.

If, based on the results of the declaration, you have no tax to pay

If you did not submit a “zero” declaration on time (a declaration in which deductions completely covered your income or there was no income initially), then:

1. tax authorities will require a declaration to confirm that you really do not have tax to pay)
2. You face a fine of 1000 rubles (Article 119 of the Tax Code of the Russian Federation).

Example: in 2021 Lapin A.K. bought a car worth 400 thousand rubles, in 2021 he sold it for 300 thousand rubles. As a result of the transaction, he did not receive income (sale is less than purchase), supporting documents are available, therefore the tax Lapin A.K. shouldn't pay. But the car belonged to him for less than three years, which means that in any case he must submit a 3-NDFL declaration to the tax authority. If he does not do this by April 30, 2020, the tax office will send him a notice requiring him to submit a declaration, as well as Lapin A.K. will have to pay a fine of 1000 rubles.

If you fail to file a return, you may encounter problems when interacting with tax authorities. The tax office will receive notifications about the overdue obligation, and when you contact the tax office to receive certificates or apply for a deduction, the tax authorities will definitely remind you of the unfulfilled obligation. As a result, before providing the necessary documents/deduction, you will be asked to file a return and pay a fine.

Criminal

The most serious offense is criminal. In Art. 198-199 of the Criminal Code of the Russian Federation indicates the amount of criminal liability for non-payment of taxes - for acts on a large scale from 2,700,000 rubles for 3 financial years in a row. Acts on an especially large scale start from 13,500,000 rubles for 3 financial years in a row.

The Criminal Code of the Russian Federation regulates the procedure for compliance with the norms and rules of current legislation. If a taxpayer deliberately does not pay or evades transferring fees, he faces punishment under the Criminal Code of the Russian Federation (clauses 3, 8 of the resolution of the plenum of the Supreme Court of the Russian Federation No. 64 of December 28, 2006).

They will also be punished for fraud with tax transactions - under Art. 159 of the Criminal Code of the Russian Federation. This also takes into account the forgery of documents for VAT reimbursement. The penalty for fraud is a fine of 120,000 rubles or imprisonment for up to 2 years. If the manager and chief accountant are recognized as an organized group, they will be imprisoned for up to 10 years with a mandatory penalty of up to 1,000,000 rubles.

IMPORTANT!

Understatement of the tax base due to mechanical or computational errors in the declaration is not grounds for criminal penalties.

Special terms of the deal

• a significant difference between the transaction price and the real market value of the property (“An apartment in the center of Moscow and for only a million rubles - you’re a rare lucky guy!”),
• affiliation of the participants in the transaction (relatives, colleagues, business partners) and there are suspicions that the true purposes of purchasing real estate are hidden,
• the transaction involves persons of an atypical age or social group (“Boy, isn’t it too early for you to buy a cottage on Rublyovka?”).

Of course, the law does not oblige notaries or realtors to ask such questions, or their clients to answer them.
And, frankly, it’s difficult to imagine a professional who would allow himself to ask his clients about such things. But they are nevertheless obliged to report all suspicious transactions under threat of liability. So don’t give your notary or realtor any extra reason to suspect you of money laundering!

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Who will be punished and if there is any debt?

Typically, punishment for non-payment of taxes is imposed on organizations (legal entities), but in certain situations, owners and responsible officials are punished. The inspectorate conducts an investigation, identifies the guilty employees and issues targeted penalties (letter of the Federal Tax Service No. ED-18-15 / [email protected] dated 09/06/2018).

We list all types of fines for non-payment of tax payments in the table:

IMPORTANT!

There are no penalties or fines from the Federal Tax Service for late payment of the fine. The inspectorate sends a request to transfer penalties for violations, but does not set a deadline for payment. Penalties are charged for late tax payments and tax contributions.

Income exempt from taxation in accordance with paragraph 1 of Art. 217 Tax Code of the Russian Federation

List of income not subject to personal income tax:

• State benefits.
• All types of compensation: compensation for harm to health; free provision of housing and payment of utilities; payment in kind; payment for the training process and participation in sports competitions, food, gear, equipment and everything that is necessary for such events; upon dismissal of employees (except for payment of severance pay to the management of enterprises located in the Far North); in case of death of employees while on duty; reimbursement of expenses for employee training; payment for travel to and from the place of rest for workers living and working in the Far North, including luggage and travel for non-working family members with luggage; payment for moving to work in another area.
• Payments related to work trips, taking into account the provision of documents confirming expenses.
• Payments of field allowance in the amount of 700 rubles.

Entrepreneur - insurer of premiums for an individual

Individual entrepreneurs and organizations are required to pay insurance premiums for individuals with whom they cooperate. And also report to the Pension Fund and the tax office. Here they become insurers under Art. 419 of the Tax Code of the Russian Federation.

The amount of insurance premiums is 27.1% of the remuneration.

Contributions are added, not subtracted. The entire amount is paid to the tax office, and from there 22% will go to the Pension Fund, and 5.1% to health insurance under the policy. It turns out that insurance premiums are additional expenses for the entrepreneur. And it is impossible to transfer them to an individual. Individuals without individual entrepreneurs and self-employment never pay contributions for themselves.

For IT companies, pharmacies, innovators and social businesses, rates are lower. Look for your activities in Art. 427 Tax Code of the Russian Federation.

Contributions are not paid for the self-employed. But in order for everything to be clear before the tax office, you need to save the receipt from the self-employed person from the “My Tax” application. Without a receipt, you will be forced to pay your dues. The rule is from Part 1 of Art. 15 of the Law on the Self-Employed.

Contributions are paid by the 15th of the following month after payment of the fee - Art. 431 Tax Code of the Russian Federation.