Tax service: IP has the right not to pay fixed insurance premiums while in military service

Krympress reports:

Exemption for mobilized persons is provided in lawlessly, and persons who undergo military service under a contract or in volunteer formations at the end of the estimated period in which the right to exemption from insurance premiums arose should be submitted to the tax authority at the place of accounting Application for exemption from insurance premiums And confirming documents.

You can provide an application with the tax authority in one of the following ways:

• on paper — personally, through a representative or by mail;
• In electronic form, on telecommunication channels of communication through an electronic document management operator.

The benefit of exemption from the payment of insurance premiums is applied if an individual entrepreneur did not conduct entrepreneurial activity in the billing period and did not receive income from it. In case of income from entrepreneurial activity, regardless of the amount and month of receipt of income, insurance premiums for compulsory pension insurance and compulsory medical insurance are payable for the full estimated period.

We clarify that the calculation period for individual entrepreneurs when paying insurance premiums is the calendar year. If an individual entrepreneur is not registered from the beginning of the year, then he pays contributions for himself in proportion to the period of activity.

Documents indicating the absence of activities with payers, provided for Clause 7 of Article 430 The Tax Code of the Russian Federation, are tax returns that do not contain indicators of income received during these periods submitted to the tax authorities by taxpayers, depending on the tax system applied, as well as certificates of income and amounts of the tax of individuals to tax agents on income, in particular, lawyers who carry out professional activities in the colleges of lawyers, lawyer bureaus and lawyer bureaus and lawyers and lawyer bureaus and lawyers. Legal consultations.

This position is stated in a letter from the Federal Tax Service of Russia from 09.12.2024 No. BS-4-11/13952@.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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