Определены критерии для случаев, когда юрлицо может стать поручителем по уплате налогов

Евгений Шелест

Syda_Productions/ Depositphotos.com

Минфин России разместил для публичного обсуждения проект соответствующего постановления Правительства РФ. В проекте постановления содержатся критерии, при несоответствии которым юрлицо не сможет стать поручителем для обеспечения исполнения обязанности по уплате таможенных пошлин, налогов, специальных, антидемпинговых, компенсационных пошлин, исполнения обязанностей юрлица, осуществляющего деятельность в сфере таможенного дела, и (или) исполнения обязанностей уполномоченного экономического оператора1.

Отметим, что поручительство предусматривается подп. 1 п. 11 ст. 62 Федерального закона от 3 августа 2018 г. № 289-ФЗ «О таможенном регулировании в Российской Федерации и о внесении изменений в отдельные законодательные акты Российской Федерации», вступающим в силу 4 сентября.

Проект постановления содержит 13 критериев:

юрлицо должно быть создано в соответствии с законодательством РФ; юрлицо создано в организационно-правовой форме общества с ограниченной ответственности или акционерного общества; уставный капитал составляет не менее 315 млн руб.; отсутствуют подтвержденные убытки по данным бухгалтерского учета; юрлицо не является зависимым или дочерним по отношению к лицу, за которое предоставляется поручительство; на момент заключения договора поручительства юрлицо зарегистрировано более трех лет; по итогам последнего завершенного отчетного года размер чистой прибыли по данным бухучета составил не менее 70 млн руб; юрлицо не осуществляет банковскую, страховую деятельность, а также деятельность, установленную главами 55-61 Таможенного кодекса Евразийского экономического союза; не возбуждено производство по делу о банкротстве, юрлицо не находится в стадии реорганизации или ликвидации, за исключением преобразования; отсутствует не исполненная в установленный срок обязанность по уплате таможенных пошлин, налогов, специальных, антидемпинговых, компенсационных пошлин, пеней, процентов; отсутствуют неуплаченные административные штрафы; остаточная стоимость объектов недвижимости, находящихся в собственности, по данным бухучета составляет не менее 635 млн руб; максимальная сумма всех одновременно действующих договоров поручительства юрлица не должны превышать 50% его чистых активов и не более 50 млн руб.

Можно ли заплатить налоги за иное лицо, если у желающего осуществить такой платеж приостановлены операции по счету на основании решения налогового органа? Узнайте из материала «Исполнение обязанности по уплате налога, сбора, страховых взносов» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Планируется, что соблюдение данных критериев позволит обеспечить надлежащий уровень надежности выдаваемых поручительств и исключение ситуаций, когда может возникнуть задолженность. Публичное обсуждение проекта завершится 19 сентября.

______________________________

1 С текстом проекта постановления Правительства РФ «О критериях, которым должно соответствовать лицо, имеющее намерение стать поручителем для обеспечения исполнения обязанности по уплате таможенных пошлин, налогов, исполнения обязанности по уплате специальных, антидемпинговых, компенсационных пошлин, исполнения обязанностей юридического лица, осуществляющего деятельность в сфере таможенного дела, и (или) исполнения обязанностей уполномоченного экономического оператора, и признании утратившим силу постановления Правительства Российской Федерации от 19 августа 2013 г. № 717 » можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/07/08-18/00083336 ).

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Betting can be of several types, with every type requiring its own legal
arrangement. In Nevada, for example, there is what is called a»suit.»
A suit is an agreement or a contract involving a person placing a wager and the individual
or group putting the money at stake. In certain states, a»gaming accounts» is
made in which money deposited to the account
is retained by means of a bookmaker and isn’t available to gamers; others
let online gambling but do not permit offline gaming. Finally, you will find»rollover»
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Thank you

Betting can be of several forms, with every type requiring its legal structure.
In Nevada, for instance, there is what’s known as a»lawsuit» A suit is an agreement or a contract between a individual placing a wager and the person or
group putting the cash at stake. In certain states,
a»gaming accounts» is created in which money deposited into the account is retained
by a bookmaker and is not accessible to gamers; others let online gambling but
don’t permit offline gambling. In the end, you will find»rollover» trades where the money in a player’s account is removed before it is used.
In this way, the term gaming covers a wide range of transactions and can refer to all of them, as
each has its own set of circumstances under which it may occur.

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If you’re interested feel free to send me an e-mail.
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way!

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How Difficulty Gambling Affects You

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been found the folks who succeed within this particular game are people who
have the opportunity of psychology. You will find certain men and
women who might achieve success after losing a few instances in a
game of Gambler’s psych and they keep playing even when they get rid of.
In fact they feel that in the event they eliminate just a little
they remain understanding and there isn’t any point in quitting.

Gambling is contrary to the law in most nations and you will find many instances where men and women have been arrested and provided jail sentences such
as gaming. So people have been trying to find a valid alternative to Gambilng.
Casinos are just one such location where folks are giving
gambilng a try. Casinos are a popular spot in which gamblers can try their luck and should they
acquire money and also if they drop they might have to escape the casinogame.

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Hey I know this is off topic but I was wondering if you knew of any widgets I could
add to my blog that automatically tweet my newest twitter updates.
I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this.
Please let me know if you run into anything. I truly enjoy reading your
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Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my
blog that automatically tweet my newest twitter updates. I’ve been looking for a plug-in like this for quite some
time and was hoping maybe you would have some experience with something like this.
Please let me know if you run into anything. I truly enjoy reading your blog and I look forward
to your new updates.

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I’m going to start my own blog in the near future but
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The reason I ask is because your design seems different then most blogs and
I’m looking for something unique. P.S Sorry for being
off-topic but I had to ask!

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