Tax office check yourself and the counterparty. Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted. Human data

We have brought together in one material all the services that will help to prove due diligence when choosing business partners.

Since June, a large-scale service of the Federal Tax Service

In the summer of 2017, the launch of the Transparent Business service of the Federal Tax Service failed. The service worked for a couple of days and went to bed.

We managed to test the service while it was still working. ...

There it was possible not just to break through the counterparty by name or TIN, but to make a sample of companies that have tax debts and other violations.

On the "Clerk"

The "Clerk" has a convenient and free service for checking counterparties: right now.

Other public services

https://service.nalog.ru/disqualified.do - register of disqualified persons.

http://egrul.nalog.ru - Unified State Register of Legal Entities (you can find out whether a legal entity is registered, whether it has been excluded from the register).

https://service.nalog.ru/uwsfind.do - information about legal entities and individual entrepreneurs for which documents are submitted for state registration.

http://www.vestnik-gosreg.ru/publ/vgr - messages of legal entities published in the journal "Bulletin of State Registration" on making decisions on liquidation, on reorganization, on authorized capital, on the acquisition by LLC of 20% of the authorized capital of another company, as well as other messages of legal entities that they must publish in accordance with the law.

http://www.vestnik-gosreg.ru/publ/fz83 - information published in the journal "State Registration Bulletin" on the decisions taken by the registration authorities on the forthcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities.

https://service.nalog.ru/addrfind.do - register of mass registration addresses.

https://service.nalog.ru/svl.do - information about persons in respect of whom the fact of the impossibility of participation (management) in the organization is established (confirmed) in court.

https://service.nalog.ru/zd.do - information about legal entities that have tax arrears and / or do not represent tax reporting more than a year.

http://fssprus.ru/iss/ip - data bank of FSSP enforcement proceedings.

http://reestr-dover.ru - register of canceled notarial powers of attorney.

http://services.fms.gov.ru/info-service.htm?sid=2000 - check against the list of invalid lost (stolen), issued on lost (stolen) passport blanks of a citizen of the Russian Federation, issued in violation of the established procedure, as well as invalid) passports of citizens of the Russian Federation.

http://kad.arbitr.ru - database of court cases of arbitration courts of the Russian Federation.

https://service.nalog.ru/bi.do - information on the availability of a decision to suspend transactions on the taxpayer's accounts with the bank (Bankinform service).

https://rospravosudie.com/ - modernized search for court cases, regions, lawyers.

Statistics give us a not very pleasant fact: a deal with every 20 organizations usually ends in losses only because the counterparty company did not check it for reliability. How can you study the reputation of a company and come to an honest cooperation? Let's try to figure it out.

When should counterparties be checked?

Verification of counterparties is usually carried out either by experienced businessmen or experienced lawyers. Do you know why? Because they have already understood that you need to work only with trustworthy companies and, moreover, only you are responsible for checking this trustworthiness.

In order to avoid unpleasant situations when working with a counterparty, it is customary to "run" new partners through a whole list of checks. Moreover, there are a number of cases when such checks are mandatory:

If you decide to work with a new partner for the first time. The check will help to avoid possible errors.
If you are aware that a potential counterparty is new company, which has recently registered. Of course, a new company by itself cannot bear risks, however, working with it still can.
If you know that a potential counterparty is not very flattering about it. Of course, no one has canceled the evil tongues of competition, but still the old proverb says "trust, but verify."
If a potential counterparty works exclusively on a prepaid basis. Having checked the company for reliability, you can save yourself from underdelivery of goods, or from the provision of low-quality services.

Company verification is a separate service that many organizations provide, however, with the proper skill and free time, you can do it yourself.

The relevance of checking the reliability of a company for different areas of business should not be questioned. Even in such a seemingly undeniably reliable activity like leasing, there are not entirely honest "players".

What information can you get about a potential partner

So, let's look at exactly what information you can get about the company using simple Internet access. Most easy way- this is to go to the website of the tax service and use the search to find all the necessary information there, or use the services third-party resources, which, by the way, are sometimes paid.

Check TIN

The first thing that characterizes a company as a company that really works and works honestly is the TIN. If you have an organization's TIN, then you can easily check how real it is. TIN, or individual tax number, is a cipher built according to a special algorithm. If the company has taken it out of its head, then checking this number through any service convenient for you will not give any result.

The easiest way to check the TIN is to use the check service on the tax service website (for more details, see the end of the article).

We request a certificate of state registration

Requesting a registration certificate is a sure way to find out how real the activities of a potential counterparty are. Thus, we will find out whether the company actually exists, that is, whether it is accounted for in the Federal Tax Service as a taxpayer.

Of course, the presence of evidence does not yet tell us that the company is very trustworthy. Maybe it has just stopped its activities, or maybe it does not submit reports, or it is generally a tax debtor.

You can request a copy of the certificate of state registration directly from the company, or again use the services of third-party resources.

We receive an extract from the Unified State Register of Legal Entities / EGRIP

If you can get a fresh statement for a counterparty from the Unified State Register of Legal Entities / EGRIP, then this means that the organization is still “afloat”. Moreover, the extract contains all the necessary information to verify the integrity of the organization: its owner, place of registration, licenses and other data.

The statement can be downloaded on the official website of the Russian tax service (which is much easier) or requested from a potential partner. If you need a certified extract from the register, you can apply for it at any branch of the Tax Service of Russia.

We analyze financial statements

An excellent tool for analyzing an organization is the analysis of its financial statements. Request the balance sheet from the counterparty, or use third-party services.

With the help of the balance, you can check several types of data at once:

the company successfully closes quarters and submits reports;
the company conducts business activities;
what assets the firm owns.

The assets of a firm are, first of all, its charter and other types of capital and liabilities. If a company has practically no assets, then this is a reason for you to think about whether it is worth associating your business with it.

Also, if you know that you are planning a major deal with a company, and its assets or turnover are very small compared to the amount of the transaction, then this is also a reason to think: most likely it is hiding part of the income, which also does not show it from the positive side.

Based on the balance, you can make a complete the financial analysis, which will not only be able to demonstrate the vector of the company's development, but also understand how steadily it stands on its feet. If you need a reliable partner, then this is one of the main indicators.

We check the registration address for "mass character"

What do you know about bulk registration address? Most likely nothing. However, this is one of the most basic features of the so-called "fly-by-night" firms. If you are afraid that your counterparty may turn out to be just such a company, then just check it at the address.

This can be done on the website of the tax service at service.nalog.ru/addrfind.do.

Most of the companies are registered at one address, however, in fact, they are located in a completely different one. We also advise you to check the actual address of the location of the company - whether the partner's office actually exists and what it is. If you have not worked with this partner before and the amount of the planned transaction is high, then such a check will not be superfluous.

Checking tax arrears and reporting

If you doubt that your counterparty is playing fair, just in case, ask the Federal Tax Service for information about the payment of taxes by this company.

What is it for? It's simple. If the case between you and your counterparty comes to arbitration, then your appeal to the Federal Tax Service for additional information will be a huge plus. In order to record the fact of the appeal, the request must be submitted personally, and the FTS office must put a mark on the receipt of the request (or send a request by registered mail with notification).

Knowing his TIN, you can carry out such a check of the counterparty on the website of the tax service - service.nalog.ru/zd.do.

Taking into account that this online service works in test mode, you need to understand that the information received cannot be considered 100% reliable.

Government contracts

Government contracts are a great way to verify all the details of a prospective partner. Executing companies for such transactions are selected very strictly. So, for example, a contractor cannot be a company that has debts. If a company sometimes enters into government contracts, then this is an indicator of its reliability and stable position in the market.

Check the company for participation in public procurement can be found on the website zakupki.gov.ru, or on other electronic trading platforms.

Human data

What kind of people will be discussed in this case? First of all, about the management and founders. So, along with mass registration, there is also such a thing as "the mass character of the leader." If a person is a director in several firms at once, then you have every reason to believe that a potential counterparty is a one-day business.

In addition to the fact that you will see how many companies a person manages, you will also have access to data on all the companies that he previously managed. If you become aware that many of the firms that a person ran have gone bankrupt, then this is a reason to think: most likely, you are dealing with an unscrupulous company, which may not be tomorrow.

It will not be superfluous to check whether the manager is listed in the register of disqualified persons. This can be done on the website of the tax service - service.nalog.ru/disqualified.do.

Checking the organization by TIN on the website of the Tax Service of Russia

Let's try to figure out how to find and check a counterparty by TIN on the website of the tax service. To do this, follow the link egrul.nalog.ru, or open the main page of the resource and in the section “ Electronic services"Select" Business Risks: Check Yourself and Your Counterparty. "

You already know by what parameters you can check a company through the resource of the tax service of the Russian Federation, so now we will consider the most frequent of the necessary checks - a check by TIN.

For example, we will check the TIN of PJSC "GAZPROM". Do not forget that in addition to checking legal entities, checking individual entrepreneurs is also available there.

As you can see, everything is extremely simple. We enter the individual tax number in the required window and enter the captcha to confirm that we are not a robot.

The result is pleasing: the tax office immediately provides the address of the location of the company, its PSRN, TIN, KPP, as well as the date of the PSRN assignment:

conclusions

To avoid misunderstandings when working with a new counterparty, you need to check it for reliability. Such a check can be easily carried out on the official website of the Russian tax service or use other services.

Based on the results of the audit, conclusions can be drawn - should you start cooperation with a new company, or you need to cut off all ties right now.

Video - why it is important to check counterparties before concluding a deal:

We have developed a convenient online service to check ourselves and the counterparty on the website of the tax service. You can check the counterparty by TIN, power of attorney, registration certificate, financial statements, etc.

Why should a company check itself and its counterparty

Tax authorities are especially careful to monitor how well the company checked its counterparties before entering into transactions with them. If the inspectors consider that the company has not performed due diligence, they can withdraw costs, VAT deductions, or even invalidate the transactions. To avoid this, check yourself and the counterparty.

How can an accountant work according to the new rules? A record number of amendments will come into force in 2017. In the next issue of the Russian Tax Courier magazine, we will publish a large table of changes with detailed expert advice on how to profitably apply the innovations in practice. as a gift you will get access to online services, regulatory framework and encyclopedias on all reporting forms with examples and ready-made samples... Hurry up to subscribe,

How to check yourself and your counterparty: follow the step-by-step instructions

Counterparty due diligence is a set of steps to help you ensure that transactions with a potential or current partner will not result in adverse tax consequences. So, let's start checking the steps.

Step # 1. Extract from the Unified State Register of Legal Entities.

First of all, you need to check the counterparty on the tax service website at nalog.ru. In the e-services section, go to the "Business Risks: Check Yourself and Your Counterparty" service. Here you can find information about the state registration of legal entities, individual entrepreneurs, peasant (farmer) households.

The service allows you to exercise due diligence when choosing a counterparty (supplier, contractor), provides information about the state registration of legal entities, individual entrepreneurs, peasant (farm) households, allows you to search for information in the register of disqualified persons.

What does the service show

The service contains information about the addresses of mass registration; information about persons in respect of whom the fact of the impossibility of participation in the organization has been established in court, information about legal entities who are absent at their legal address.

The service forms the search result in a table. When the counterparty, for example, is liquidated, the column "Date of termination of activity" will be filled in the table. Then download the full statement. The service presents it as a PDF file. The extract shows why the inspectors excluded the company from the Unified State Register of Legal Entities. It is important.

After all, if the counterparty is reorganized, its debts will go to the legal successor. This means that there is no reason to recognize income and expenses. It is another matter if the counterparty himself made the decision to liquidate or was declared bankrupt. Then the company must take into account accounts payable in income, and the stuck debts of counterparties have the right to be included in expenses.

To confirm the liquidation of a counterparty, order an electronic statement with an enhanced qualified electronic signature... It's free too. An electronic statement with a reinforced signature is equivalent to a paper document with a tax seal (letter from the Ministry of Economic Development of Russia dated June 27, 2016 No. D28i-1629 and an information letter from the Bank of Russia dated January 20, 16 No. IN-015-55 / 3).

The search for a person of interest can be carried out by legal entities and by individual entrepreneurs.

How to check a legal entity?

Search for legal entities by PSRN / INN or the name of the legal entity.

How to check an individual entrepreneur?

If you are looking for an individual entrepreneur, enter OGRNIP / TIN or full name and region of residence.

Electronic extracts from the Unified State Register of Legal Entities are not reliable

Document: letter of the Federal Tax Service of Russia dated 02.09.16 No. ED-3-14 / [email protected]
Consequences: it became more difficult to verify the counterparty

For companies that want to be convinced of the reliability of a counterparty, it is now risky to focus on an electronic statement on it from the Unified State Register of Legal Entities. So, even if the tax authorities made an entry in the register about the inaccuracy of information on the counterparty, this information is not yet in the electronic extract. The FTS informed about this in a letter dated 02.09.16 No. ED-3-14 / [email protected]

The tax authorities have the right to make an entry on the inaccuracy of the information in the register if the check shows that the information in the Unified State Register of Legal Entities does not correspond to reality (clause 6 of article 11 Federal law dated 08.08.01 No. 129-FZ). But first, the inspectors will ask the company to correct the data in the registry. The organization will be given 30 days for this. If the company does not submit new data about itself, the inspectors will make a note in the register. And the directors of the company will be fined under Part 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation (decision of the magistrate of the judicial district No. 1 of the Alekseevsky district and the city of Alekseevka of the Belgorod region dated 06.08.14 No. 5-472 / 2014). In addition, subsequently, for three years, the director of such a company or participant will not be able to register a new organization.

For counterparties of organizations for which the Unified State Register of Legal Entities contains a record of inaccurate information, such a record carries increased tax risks. Inspectors can withdraw tax expenses or refuse VAT deductions. Therefore, if the company is facing a major transaction, request an extract from the Unified State Register of Legal Entities for a potential counterparty in paper form.

The Federal Tax Service claims that it will soon finalize its electronic services. Then the record about the inaccuracy of the information will be indicated in the column “ additional information»Electronic statement.

Step # 2. Checking the counterparty by TIN: valid TIN of legal entities

One of critical milestones checking your partner - checking the counterparty by TIN. In a separate thread on the tax website, check the partner's TIN and make sure it is valid. For example, as reported on the official website of the tax authorities nalog.ru, in total, as of 06/08/2016, 1702145 valid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check the TIN?

Select your region on the tax office website. Next, type in the TIN in the empty field and click "Search".

Step # 3. Invalid certificates

A total of 3,599,823 invalid certificates were registered in the database of the Federal Tax Service of Russia for the city of Moscow as of 05/12/2016

How to check a certificate?

Ideal wording for regulations on online verification of counterparties

Companies prefer to check their counterparties for risks through the online services of tax authorities. It's fast and free. But now judges are increasingly deciding that one check through the FTS website is not enough. In their opinion, it is necessary to use other publicly available information that can be found free of charge on the Internet (resolution of the Eleventh Arbitration Court of Appeal dated February 27, 2015 No. A72-5803 / 2014). Moreover, the judges themselves now often give hints where to get the data for verification.

Step # 4. Checking the counterparty by TIN: invalid TIN of individuals

In a separate service on the website of the tax service, anyone can check the counterparty by TIN. This check of the counterparty by TIN is carried out on the basis of invalid TIN. For example, as of 06/08/2016 in the database of the Federal Tax Service of Russia for the city of Moscow, 3,797,733 invalid TINs of individuals were registered.

How to check by TIN?

Select your region on the tax website, and then start checking with the information you have: TIN, inspection code or the period when the TIN was invalidated.

Step # 5. Checking the counterparty by TIN: invalid TIN of legal entities

Checking a counterparty by TIN also includes such a stage as checking whether the partner's TIN is included in the invalid TIN database. For example, according to information on the official website nalog.ru, in total 1,111,000 invalid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow on 06/08/2016.

How to check by TIN?

Select your region on the tax website. Then enter the TIN, KPP or the period when the TIN was invalidated. It is not necessary to enter all the data at the same time.

Step 6. Checking foreign counterparties

The FTS website has a new electronic service through which a company can check a foreign counterparty. This is an additional opportunity to check reliability business partner... Previously, companies could check online only Russian counterparties in the "Business Risks: Check Yourself and Counterparty" section.

The service provides access to information from the state register of accredited branches, representative offices of foreign legal entities (clause 11, article 21 of the Federal Law of 09.07.99 No. 160-FZ). The company will be able to find out the full name of the branch or representative office and its address, as well as the date when the state number of the accreditation record was assigned or the date of its termination.

To check a foreign counterparty, go to the tax authorities' website nalog.ru and go to the "Electronic services" section (on the right of the main page of the site). Select "Register of accredited branches, representative offices of foreign legal entities (RAFP)". The service is free, and the database is publicly available. To check, set one of the search options:

- INN / KPP;
- Name;
- the state number of the accreditation record (NZA).

It is safer and faster to search for a counterparty using TIN. This is a mandatory requisite, the checkpoint is optional. When only the name is known, you can refine the search and select the region in which the counterparty is located. Fill in the search card required fields with an asterisk, enter the numbers from the picture and click on search.

A list of branches and representative offices will appear on the screen foreign companies that match the specified parameters. To save to your computer detailed information about the company in PDF format, click on the icon on the right. The extract will also contain data on the types of activities of the foreign counterparty, the number of personnel, information about the manager, requisites of certificates, etc.

Check even those counterparties from whom the accountants buy household goods

Who won the dispute: inspection
Details of the judicial act: Resolution of the Arbitration Court of the North Caucasus District dated 23.05.16 No. A53-5042 / 2015
Issue price: 269 thousand rubles

The organization gave out money to employees on account of the payment for parking and the purchase of household supplies. Accountants prepared advance reports and attached cash receipts to them.

During the check, the tax authorities found that the receipts indicated non-existent TIN, and the sellers themselves were not registered in the Unified State Register of Legal Entities. The auditors considered the transactions to be fictitious and excluded them from tax expenses the cost of household goods and parking. And the employees were additionally charged personal income tax.

The court supported the inspectors. The company gave money to the accountants for three years. But during this time, she has never checked the suppliers, at least on the basis of the Federal Tax Service of Russia. The organization did not exercise due diligence in the selection of counterparties. Therefore, it bears all the risks that arise when working with an unscrupulous supplier (clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 10/12/2006 No. 53).

Judicial practice on similar disputes

Previously, the courts allowed the company to take into account expenses, even if the hotel receipt contains a fictitious TIN (decisions of the Arbitration Court of the Ural District of 08/28/15 No. F09-5678 / 15 and the FAS of the North-West District of 11/15/12 No. A52-1635 / 2012). After all, the employer cannot check the hotel in advance, since he does not know where the posted employees will stay.

Step 7. Nine useful sites for online counterparty verification

We have collected nine more official sites here that you should check:

Verification of the power of attorney with a representative of the counterparty

On the Internet, you can check if the power of attorney has been revoked from the counterparty's representative. The website of the Federal Notary Chamber www.notariat.ru contains a database of canceled powers of attorney. It includes only those powers of attorney that have been certified by notaries. The database is also available at the link http://reestrdover.ru/. It is advisable to use it for a comprehensive check of the counterparty before concluding an agreement.

The base is not in the public domain. It can only be used to check whether a specific power of attorney has not been canceled. To do this, you need to know at least one of the following details of the power of attorney:

- date of certification by a notary;
- registry number.

This information is indicated on the search page. The result is displayed in the form of a table (see screenshot below). It additionally reflects:

- information about the notary who certified the power of attorney;
- the date and time when information about the cancellation of the power of attorney was entered into a single information system notaries.

If the power of attorney is not revoked, at the end of the search the following message appears: “A total of 0 records were found. Refine your search terms. "

The presence in the database of a power of attorney presented by a representative of the counterparty is an alarming sign. After all, this person does not have the authority to conclude a transaction or perform other actions on behalf of the counterparty. If the organization nevertheless concludes a deal with him, there is a high risk that it will subsequently be recognized as invalid (clause 1 of article 166 of the Civil Code of the Russian Federation). For example, at the suit of the company, on behalf of which the representative acted.

Another possible scenario is that the tax authorities will consider this counterparty to be one-day. Especially when there are other signs of bad faith. As a result, they will refuse the organization to deduct the "input" VAT and take into account the costs of transactions with this counterparty.

Checking the counterparty for financial statements

An unscrupulous counterparty may not only fail to pay for the delivery, but also become a reason for additional taxes. You can assess the reliability of potential partners in major contracts by analyzing their financial statements for the past year. Companies are obliged to submit it to the Inspectorate and the Statistical Office (subparagraph 5 of paragraph 1 of article 23 of the Tax Code of the Russian Federation and paragraph 1 of article 18 of the Federal Law of 24.12.11 No. 402-FZ "On Accounting"). Moreover, it is now located in free access.

How to get the accounting statements of the counterparty

Request a counterparty.

Since the financial statements are not a commercial secret (clause 11 of article 13 of the Federal Law of 24.12.11 No. 402-FZ), the refusal to provide it should alert you. The disadvantage of this option is that the counterparty can issue a falsified balance sheet in order to appear in a favorable light. After all, it is not difficult to forge a mark on the receipt of data by tax authorities on a photocopy of a balance sheet.

Obtain from Rosstat on the Multistat portal.

Service address - www.multistat.ru → Information online-resources of the State Medical Center Rosstat → Enterprises and organizations. But the information will be paid (at the time of signing the number - 398 rubles). In addition, reporting falls into this database with a delay. At the time of this writing, the Multistat website indicated that the system was updated on June 11 and contains reports for 2005-2014.

Get it on the portal of public services.

Portal address - beta.gosuslugi.ru → Popular services → All popular services → All services (by departments) → federal Service state statistics> Obtaining by interested users of data from annual accounting (financial) statements.

The portal operates with the same database as "Multistat", therefore there are delays in the presentation of data. But here the reporting is provided free of charge and a few minutes after the request

First stage. Compare the dynamics of indicators over several years

Analysis of reports for two or three years in a row will reveal trends in the activities of a potential counterparty. There are many indicators. The most informative ones are listed in the table below.

EXAMPLE.

LLC "Company" plans to conclude a large supply contract with a new buyer - LLC "Kontragent". Analyzing the financial statements of the future partner, the company revealed a two-fold decrease in the return on sales ratio from 2014 to 2015. The management of LLC "Company" decided to conclude an agreement with the counterparty for a lower amount.

Tax authorities' references to the low profitability of counterparties most often do not find support in court. An example of this is the definition of the Federal Antimonopoly Service of the Urals District dated 20.12.13 No. F09-13580 / 13. But there are decisions in favor of the auditors (the decision of the Arbitration Court of the North Caucasus District of 12/14/15 No. F08-9113 / 2015). Therefore, it is safer to analyze the dynamics of coefficients at least for suppliers with whom the company plans to conclude large contracts.

The counterparty is like a fly-by-night. What argument of the tax authorities turns out to be the last straw in the dispute

If a supplier has signs of a fly-by-night, tax authorities consider transactions with him to be fictitious. As a result, the buyer suffers. Inspectors refuse him to deduct VAT and take into account the costs of these transactions. We are talking about such typical signs of a one-day:

- there are no fixed assets and other property on the counterparty's balance sheet, without which it is impossible to fulfill obligations under the transaction;
- there is one person on the staff, usually the CEO, who is Chief Accountant and the only founder;
- the supplier has no expenses for current activities - for payment utilities, rent, communication services, salary payments;
- the counterparty is registered at the address of mass registration, there is no office or employees on it;
- the supplier does not submit reports to the inspection or submits them with zero or minimum turnovers;
- he does not pay taxes and insurance premiums to funds, or pays meager amounts.

Many courts reject the arguments of the tax authorities and cancel additional charges if the buyer has proven the reality of the transaction. After all, a respectable company can have such signs. For example, to provide consulting services, it is not necessary to have a staff of 200 people and production equipment worth 40 million rubles.

But if the controllers find something else dubious in the transactions, the courts agree with them. From fresh judicial practice we chose the arguments that turned out to be the last straw that tilted the arbitrators in favor of the tax authorities. Let's see how to avoid the same mistakes and avoid additional charges, in the article

The problem of the integrity of each of the parties to the treaty in the world modern business- one of the most relevant today. A reliable way to protect yourself as an entrepreneur from many risks is to check the counterparty by TIN on the website tax office.

Every year, the legislative bodies of state power make many amendments to the administrative and tax legislation of the Russian Federation, in an effort to protect citizens from fraud, to maintain full legality and transparency in transactions.

Why do you need to check the counterparty before starting cooperation

An organization that wants to preserve and increase its reputation in a certain market segment needs to be as confident as possible in its business partners, because by making a deal with a dubious counterparty, it endangers not only itself, but also its customers.

Consider a number of reasons why your business partner might be unreliable and put you at serious risk if you make a reckless deal:

The "age" of the organization or the period of its activity.

The counterparty assures you that it has existed in this market segment for more than ten years, but do the documents suggest otherwise? This is a serious reason to think about it.

Inconsistency of the details provided to you.

This situation will create a lot of problems for your accounting department. In particular, when trying to get a refund for VAT, tax authorities will not accept invoices with errors in the details of the counterparty as confirmation.

Registration mass address.

It is quite common when the address of the location of one legal entity coincides with the addresses of the location of other legal entities.

The position of the leader is occupied by an unreliable person.

If the same person is registered director general a dozen organizations - to conclude a deal with such a counterparty will be at least unsafe. It should be noted that in the case of a tender for a contractor's place for work, it is worth checking the head of the company. This check will help you avoid a situation where the same person will be behind all applications submitted for the competition.

Lack of a license to carry out a certain type of work.

Be sure to find out the type of activity of your potential counterparty, according to the OKVED classifier, check availability required documents and licenses. After all, this is very important when working with licensed activities.

The organization is on the verge of bankruptcy, or the head of the enterprise is disqualified.

The business partner will probably keep quiet about this fact, but you need to be on the lookout. Concluding any deals in this case is an extremely risky venture that is best avoided.

In simple language about the complex: a lot of what you do not know about VAT yet, but it will be useful to know it.

Bank cards and payment terminals are not only our present, but also the future. Learn new things and actively introduce them into your business:.

Read about the devaluation of the ruble, the prospects for the growth of our national currency in the near future in.

Why should you check your company

After making sure of the consistency and reliability of the counterparty, it is worth checking yourself on the TIN on the tax tax.ru website in order to avoid unpleasant moments.

Checking by TIN does not take much time and effort, and checking your organization is definitely worth it. It is through this check that you will see the information that partners receive about your organization.

Constant control and monitoring of your company will only play into your hands and will save you from such unpleasant consequences in the future like:

poor quality and incomplete delivery of financial statements;
late payment of taxes;
raider takeover of your business.

How to check a counterparty on the website of the tax service

Due to significant changes in the work of the Federal Tax Service (IFTS), checking the data on the website online has become a quick and simple procedure, in contrast to ordering extracts from the Unified State Register of Legal Entities or Unified State Register of Legal Entities.

To obtain information about your counterparty, knowing his TIN, and to check yourself on the Internet portal of the Federal Tax Service of Russia, it is enough to take several steps in succession:

1
Go to https://egrul.nalog.ru/.

Two windows will open in front of you: search criteria and input of numbers from the picture.

2
In the search criteria, select the search by PSRN / INN and enter the individual identification number of your counterparty.

3
In the number input field, you will need to enter the numbers from the picture that you see (often, these are six numbers).

4
Click on the right blue button "Find".

After a few seconds, the Internet portal will process the entered data and give you the information you need about the future partner, namely: the name of the organization, location and date of its registration.

5 If you click on the name of a legal entity, a PDF file containing an extract from the Unified State Register of Legal Entities and information about the taxpayer will be downloaded to your personal computer.

What data can be obtained

its legal name (abbreviated and full);
details of the certificate on the inclusion of his data in the Unified State Register of Legal Entities;
data on the legal entity (date and form of its creation);
the name of the body that registered the creation of the organization and the name of the body that put the organization on tax records;
the branch of the pension fund (PFR) in which the organization was registered and the date of its registration;
the date of formation and the size of the authorized capital of the legal entity;
data about the person who has the ability to act on behalf of the organization without a power of attorney, the full name of this person and his TIN;
type information economic activity legal entity according to OKVED and the date of its assignment;
data on licenses held by the organization. Types of licensed activities, their place of action, as well as the validity period and date of issue of licenses, numbers of organizations that issued them;
details of any additional economic types activities of a legal entity;
data on all branches of the organization: date of their creation, number in the Unified State Register of Legal Entities and address of location;
information about each change that was made to constituent documents starting from the moment of registration of a legal entity. Dates of all changes and their essence.

It is safe to say that the data that you will learn when checking your counterparty on the Internet portal of the Federal Tax Service of the Russian Federation will be very extensive and significant, completely reliable and absolutely free.

American writer Josh Billings once said: "The less we know, the more we suspect." Don't suspect your partners, but know more about them!

Be interested in the people around you, be interested in those with whom you plan to make a deal. The website of the Federal Tax Service of the Russian Federation will help you with this by providing complete and honest information. Sincere commitment and honesty will surely serve you and your business well.

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How to minimize your risks in business, using the help of the state, and check the counterparty by TIN on the tax website, is described in the video.

To appoint field audits, tax authorities use the criteria for assessing the tax risk of an enterprise, indicators of the profitability of the taxpayer and the tax burden on his business. This information is not only open - the tax authorities even recommend that taxpayers use it for self-verification. The Federal Tax Service has updated the values for assessing the tax burden and profitability for 2017. Tables with numerical parameters of tax risks were published on the FTS website.

Check financial condition your organization and its counterparties

Check YOURSELF What financial indicators will definitely attract the attention of inspectors

There is a document with which a taxpayer can analyze how suspicious his reporting will seem to tax authorities. This is a kind of DSP manual, only declassified. The document is called "Publicly available criteria for self-assessment of the risks of taxpayers used by tax authorities in the process of selecting objects for conducting field trips. tax audits».

In addition, there is another document - order of the Federal Tax Service of Russia dated October 14, 2008 No. MM-3-2 / [email protected] The criteria are discussed in more detail below.

The level of tax burden deviates from the average

This means that the tax burden (the amount of taxes paid divided by the revenue) is below the average for the industry in which it operates.

The company has suffered a loss for several years in a row

We are talking about losses for two years or more. In order to avoid undue attention of inspectors, unprofitable organizations can choose one of two paths. Or transfer part of the costs to the future and show in the reporting, albeit small, but profit. Or explain to the inspectors the reasons for the loss.

Significant VAT deductions

This means that the share of VAT deductions in the amount of tax accrued for the previous 12 months exceeds 89 percent. The same claims can be made to this criterion as to the standard of the tax burden.

Expenses grow faster than income

Inspectors compare how quickly a company's expenses are growing in relation to its revenues. Moreover, the data of accounting and tax accounting are compared separately. And then they are compared. If the growth rates of accounting and tax expenses do not coincide, then the company may be among the candidates for the audit.

Salary below industry average

Low salaries are one of the favorite topics of commissions tax authorities... Inspectors take the payroll in the organization and divide it by the number of employees. The resulting value is compared with average salary by industry. At risk are those companies that have lower levels.

A taxpayer could have lost the right to special regime more than once

To apply a simplified system, pay UTII or agricultural tax, an organization or an entrepreneur must not exceed the limits defined in the relevant chapters Tax Code RF. For example, a “simplified person” has a residual value of fixed assets and intangible assets in accounting that should not exceed 100,000,000 rubles.

So, a taxpayer working in a special regime is suspicious, for whom this or that indicator approaches the maximum standard by less than 5 percent twice a year or more often.

An entrepreneur's expenses are approaching his income

This criterion is for entrepreneurs only. According to the idea of the Federal Tax Service of Russia, those of them whose share of professional deductions in total income exceeds 83 percent are suspicious.

The company works with resellers and intermediaries

Despite the fact that the title of the eighth criterion is only about working with resellers and intermediaries, in fact it concerns all those suspected of unjustified tax benefits. In other words, this criterion is met by all those companies that show one or another feature from those listed in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53.