Guide
1
As a taxpayer (tax agent) you should know that the last date specified for payment of the tax shall not be considered a period of delay, and interest accrued from the next day.The penalty for each calendar day of delay is assigned a percentage of the amount of unpaid fees or taxes.The interest rate is equal to 1/300 of the current interest rate of the Central Bank of the Russian Federation at the moment.
2
claim for payment of interest you have to make on a single prescribed form and include the following information:
- the amount of tax debt, the amount of interest that accrued at the time the given requirements, the tax penalty;

- term tax and penalties;

- term performance requirements;

- measures to collect tax and penalties, fines, if the taxpayer does not fulfill the requirements.
3
At your request, you should elaborate on these grounds on which tax is levied, fines, penalties.Enter a reference to the provisions of the legislation, which refers to taxes and duties, mounted on the obligations of taxpayers pay taxes and penalties.If you Petition properly, meet all the requirements bzhalovanie such a requirement will not give positive results.As a result, according to tax audit, the requirement to pay interest and tax, you must send the taxpayer within 10 days from the date of entry into force of the decision.
4
If a taxpayer submits an appeal to the tax authority, the decision that was made on the results of the audit, will come into force only after consideration of the complaint.The requirement you have to be issued in duplicate.One requirement is given to the taxpayer, and the other must be stored in the tax inspectorate.According to paragraph 6 of Article 69 of the Tax Code, the requirement to pay penalties and taxes you can pass the head of the organization where the taxpayer.
5
requirement you have to give a receipt or some other way, but to be able to confirm the fact and date of delivery.You can send and registered mail.In this case, the requirement is obtained:
- by date indicated on the delivery of e-mail notifications;

- or after 6 days from the date the letter was sent.