Federal Tax Service information on state registration. Unified State Register of Legal Entities

Most of the refusals to recognize expenses as unfounded and tax deductions as unconfirmed are usually associated with unscrupulous counterparties.

Note: counterparty – an individual, individual entrepreneur or organization with whom you enter into a transaction or agreement. For these persons, you, in turn, also act as a counterparty.

“Shell companies” or “transit companies,” as tax authorities call them, are a stumbling block for taxpayers and regulatory authorities. The latter insist that responsibility for unscrupulous business partners should fall entirely on the shoulders of those who enter into a deal with them.

It is worth noting that there is no direct reference in legislative acts to the obligation to check the counterparty, but there is Resolution of the Supreme Arbitration Court of the Russian Federation No. 53, which provides criteria for assessing the validity of obtaining a tax benefit.

Note: tax benefit - reducing the amount of tax payable to the budget through the use of deductions, accounting for expenses incurred, reducing the tax rate, using benefits, etc.

Examples of obtaining tax benefits are declaring VAT deductions and recognizing income tax expenses on the special tax system, taking into account costs when calculating the simplified tax system “income minus expenses,” applying benefits, etc.

In accordance with Resolution No. 53, a tax benefit may be recognized as unjustified (illegal) if it is proven that the organization or individual entrepreneur did not exercise the due degree of care and diligence when choosing a counterparty.

note that Resolution No. 53 does not contain clear instructions on what measures the taxpayer must take in order for the Federal Tax Service to recognize his actions as meeting the criteria of prudence and caution. In this connection, the tax office may refuse even if all possible measures to verify business partners have been carried out. This is due to the fact that tax authorities are vested with a much wider range of powers than ordinary taxpayers.

Cooperation with unverified business partners may also expose the entrepreneur to the risk of being subject to an unscheduled on-site inspection. This is directly stated in paragraph 12 of the Concept of the planning system for on-site tax audits.

How to check a counterparty

Free electronic services (Federal Tax Service, Federal Antimonopoly Service, Federal Bailiff Service, Federal Migration Service, VAS, etc.);
Paid electronic services (My Business “Bureau”, Contour “Focus”, Taxcom “Dossier”);
Requests to government agencies (IFTS, Rosstat);
Request a package of documents from the counterparty;
Assessing the activities of a business partner (checking business reputation, studying the counterparty’s website and reviews of people who collaborated with him);
A personal meeting.

Free electronic services

You can check your counterparty for free using a large number of electronic services provided by government agencies.

Federal Tax Service of the Russian Federation (“Check yourself and your counterparty”)

To obtain information, you must indicate the TIN or name of the supplier being checked.

Main Directorate for Migration Issues of the Ministry of Internal Affairs of the Russian Federation

Using this service, you can check the authenticity and validity of the passport data of the general director of an organization or individual entrepreneur.

Note: when conducting a verification of a counterparty, it is better to save all received information in the form of screenshots, so that later you can confirm the care and diligence shown.

Paid services for checking counterparties

You can also check the counterparty using paid Internet services:

My business is "Bureau";
Contour "Focus";
Taxi "Dossier" and others.

Written requests to government agencies

Tax office

You can request information from the Federal Tax Service regarding the existence of debt on mandatory payments from the inspected counterparty, as well as receive an extract from the Unified State Register of Legal Entities.

Note: the tax authority may refuse to provide information regarding violations of tax legislation and the presence of arrears on taxes and fees, citing tax secrecy, but the fact that this request was made will serve as further evidence of the taxpayer’s good faith when choosing a counterparty.

Extracts from the Unified State Register of Legal Entities can be obtained by contacting the tax office in person, or by filling out a request on the website of the Federal Tax Service of the Russian Federation.

The cost of a paper document will be 200 rubles (state fee for the service of issuing a document) if the document is produced within 5 days and 400 rubles for urgent issuance of a certificate.

Receiving an electronic statement is not subject to state duty.

Note: paper and electronic statements are considered equivalent.

Federal State Statistics Service – Rosstat

You can obtain data on annual financial statements by submitting a written request to the territorial statistics office.

Self-regulatory organization - SRO

If the counterparty’s activities involve obtaining a license or permission to perform certain types of work, you can verify the authenticity of the document provided by making a request to the SRO that issued the specified permit.

Requesting a package of documents from a future counterparty

List of documents that it is advisable to request from the counterparty:

A copy of the constituent document;
Certificate of state registration of a legal entity or individual entrepreneur;
Decision on the appointment of the General Director;
License (if the work performed requires it);
Data on staffing levels;
Annual financial statements;
Extract from the Unified State Register of Legal Entities;
Documents confirming the rights of persons acting without a power of attorney;
Card with sample signatures and seal impression (if available);
Certificate on the status of settlements with the budget;
Recommendations from persons who collaborated with the counterparty;
Certificate of value of fixed assets.

Note: the signature of the general director or a person authorized to act without a power of attorney must be compared with those indicated on the card.

Use the search, select a payment method and click on the “Order” button.
Enter your email in the second step.
The manager will generate and send the document to the specified address.

About the extract from the Unified State Register of Legal Entities

Taxpayers often wonder how to get extract from the Unified State Register of Legal Entities free of charge through the tax website using TIN. This document is the most accurate generalized document about the company; it is necessary for establishing partnerships, obtaining loans, executing many transactions and concluding contracts.

The extract from the Unified State Register of Legal Entities, just like the Unified State Register of Legal Entities, contains important information personally about the entrepreneur and his enterprise. Because of this, when information changes, it is necessary to record these changes in the Unified State Register. If we are talking about legal entities. persons, then in addition to the above-mentioned places, information about them is in the Statutory Documents.

How to get an extract

1. Go to the Unified State Register of Legal Entities on the official tax ru website
2. Enter the name, OGRN or INN, individual entrepreneur or legal entity in the search bar. faces.
3. Select the required company from the search results.
4. Be sure to leave a contact address where you can receive an extract.
5. Pay the state fee for receiving the extract in a convenient way.
6. Wait for the finished document. You can always check the status of your order in the “Order readiness” section.

Why do you need an extract?

The document is most in demand among citizens when:

They are going to conduct some kind of real estate transaction legally;
Citizens decided to open their own bank account, but at the same time they will have to confirm the competence of the manager and other things;
It is necessary to officially notarize documents if they are directly related to the activities of a legal entity;
Citizens express their desire to participate in auctions or trades in order to confirm official information about the organization;
It is necessary to find out information about the counterparty as soon as possible.

What does an extract from the Unified State Register of Legal Entities consist of?

The extract provides the following information:

1. Official name (title) of the organization, its full legal address, business form. subject, and, of course, its own registration number in the unified register;

2. The most complete data on the authorized capital of the organization, the state of the legal entity and its formation;

3. True information about the founders of the legal entity, a list of individuals within the legal entity;

4. Types of financial activities and registration of a legal entity, etc.

Changes in the statement

A distinctive feature of recording legal changes. person and individual entrepreneur consists of a different set of required documents.

Thus, several types of changes can be distinguished:

Procedure related to statutory documents

A procedure that has nothing to do with the statutory documents

Entering changed data into the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities, which are not related to the Statutory Documents

For individual entrepreneurs, changes can be:

Passport data;

Directions of business, we are talking about OKVED;

Living place;

Citizenship.

Documents for individual entrepreneurs:

Statement of desire to change data in the Unified State Register of Individual Entrepreneurs, signed by the applicant personally;

Necessary copies of documents that indicate the changes specified in the application.

For legal entities faces:

Change in the position of General Director, which is recorded in the Unified State Register of Legal Entities. This may include a change in his full name, TIN and other data indicated in the passport, or removal from his position;

Change in the direction of entrepreneurship, which is indicated in OKVED.

Documents for legal entities faces:

An application to record changes that do not depend on the constituent documents;

Documentary confirmation of the inclusion of data that have been changed in the Unified State Register of Individual Entrepreneurs/Unified State Register of Legal Entities;

Other valuable documents that serve as proof of the existence of changes. This could be, for example, an “Order on taking up a position,” which is necessary when changing the general director.

Taxpayer Identification Number (TIN, read as "ienen") is a special digital code that is issued to individuals and legal entities in order to streamline and control the payment of taxes.

TIN plays one of the main roles in the individualization of legal entities and individuals with the status of individual entrepreneur (IP) as taxpayers.

Check the TIN and get information about the counterparty

TIN of legal entity and individual entrepreneur

Entity receives a tax identification number from the tax authority at the place of registration of the person simultaneously with other registration documents.

Individuals with individual entrepreneur status can obtain a TIN in two ways:

1) simultaneously with the assignment of individual entrepreneur status and the issuance of a certificate of registration as an individual entrepreneur;
2) at any time before registration as an individual entrepreneur (in this case, upon registration There is no need to get a TIN again).
Without a TIN, an individual will not be able to obtain individual entrepreneur status.
Legal entities and individuals with the status of individual entrepreneurs, when concluding any agreements, are obliged indicate your TIN in the details.
The TIN must be located on stamps (for individual entrepreneurs - if there is a stamp).

TIN of an individual without individual entrepreneur status

Individual can obtain a TIN from the tax authority at the place of residence.
Currently obtaining TIN by individuals is voluntary. Exception: TIN is required for an individual when appointing him to the position of a civil servant.
In practice, when applying for employment in other positions, they are often asked to present the TIN along with other documents. Such a requirement cannot be mandatory, since it is not reflected in the Labor Code of the Russian Federation.

TIN verification

Anyone can visit our website for free check the correctness of the TIN counterparty - a legal entity or an individual with the status of an individual entrepreneur, as well as the fact of making an entry on the registration of a legal entity in the Unified State Register of Legal Entities.

Knowing the TIN and the name of the organization, you can obtain an extract from the Unified State Register of Legal Entities for verification:

the reliability of documents received from the counterparty (since legal entities and individual entrepreneurs are required to indicate the TIN on any local acts and documents they issue);
the fact of the existence of a legal entity (situations are possible when an unscrupulous counterparty, for selfish purposes, acts in a transaction on behalf of a non-existent legal entity);
the reliability of the counterparty's legal address;
last name, first name and patronymic of the director of the legal entity and other information about the legal entity.

An individual can, via the Internet, and knowing the TIN - the amount of debt for taxes and fees. TIN verification individuals is carried out free of charge online.

Verification of the counterparty: procedure in questions and answers

Verifying a counterparty by TIN is a mandatory procedure that all business representatives face sooner or later, regardless of their line of business. Is it worth cooperating with a counterparty, is it possible to trust him and make an advance payment? This is only a short list of questions that can be answered by carrying out a procedure such as checking the counterparty by TIN.

If we consider individual situations, the need to check the counterparty can be useful to an accountant who wants to make sure of the transparency of the activities of a potential partner of his company before concluding an agreement. By using the TIN number on our website you can obtain an extract about the legal entity from the Unified State Register of Legal Entities, as well as expanded financial data on the legal entity.

It will be rational to present basic information about conducting a verification of a counterparty by TIN in the form of questions and answers in order to achieve a high degree of understanding of the need for this procedure and the features of its implementation.

What is verification of a counterparty by TIN?

Checking a counterparty by identification number includes a search for information about him and its further analysis aimed at determining the integrity/bad faith of a potential partner.

Who is responsible for checking counterparties?

In most cases, checking the counterparty by TIN is the responsibility of employees of the legal service and economic department. If there are no such structural units at the enterprise, the person authorized to conclude the contract will be responsible for checking the counterparty.

Why do you need to check your counterparty?

The verification of the counterparty is carried out to minimize financial risks from cooperation with him. Analysis of data obtained using the Taxpayer Identification Number (TIN) will help avoid delays in deliveries, problems with the quality of goods or services, and will make it possible to stop fraudulent schemes of the counterparty.

In addition, this check is necessary to avoid sanctions from the tax authorities: if violations are found, then responsibility for choosing a counterparty will fall entirely on your organization. The consequences may be different (exclusion of a transaction of a dubious nature from expenses, refusal to accept VAT for deduction), so it is imperative to check the counterparty.

What exactly is studied when checking a counterparty?

The specifics of checking a counterparty - the procedure, responsibilities of the parties, the criteria by which research is carried out - are not established at the legislative level. The concept of “verification of a counterparty” is currently not prescribed in regulations and is absent in the Tax Code.

Along with this, in 2006, a Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation appeared, which somewhat clarifies who should check the counterparty. It is devoted to the issue of assessing the validity of a person receiving a tax benefit. It may be found unfounded in court if it turns out that the taxpayer acted imprudently. In practice, this means that responsibility for checking the counterparty rests with business representatives. In fact, in most cases the audit is carried out by accountants.

What documents are most often requested when checking a counterparty?

The absence of a written counterparty verification scheme somewhat complicates the process. At the same time, a standard practice has already developed, which involves collecting and studying such documents of the counterparty as the charter, an extract from the Unified State Register of Legal Entities, certificates of state registration and tax registration, a letter from statistics indicating activity codes, documents identifying the counterparty and confirming his authority .

First of all, you need to make sure that the company is registered in the prescribed manner and is operating. This can be done in different ways.

Check TIN

Make sure that the supplier's TIN is not a random set of numbers, but a real digital code that belongs to the company offering the transaction.

It is very easy to check this, since the Taxpayer Identification Number has its own algorithm, and a fake number most likely will not correspond to it. You can recognize an error in the TIN in any program for preparing information on the income of individuals by entering the number in the “Employer TIN” field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its affiliation with a particular company on the Federal Tax Service website or using the counterparty verification service.

Request a copy of the state registration certificate (or entry sheet in the Unified State Register of Legal Entities)

The state registration certificate confirms that the counterparty exists as a legal entity and is registered as a taxpayer. From January 1, 2017, when registering legal entities and individual entrepreneurs, instead of a state registration certificate, an entry sheet of the required register is issued - the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. Thus, the entry sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

In accordance with clause 13 of the Rules for maintaining the Unified State Register of Legal Entities, the entry sheet of the state register is included in the registration file of a legal entity. In accordance with clause 19 of the Rules for maintaining the Unified State Register of Individual Entrepreneurs, the entry sheet of the state register is included in the registration file of an individual entrepreneur.

Get an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs

A fresh extract from the Unified State Register of Legal Entities confirms that the counterparty is registered and has not been deregistered at the time of its receipt. In addition, using the Unified State Register of Legal Entities extract, you can check the details specified by counterparties in contracts and other documents.

An extract can be requested directly from a potential partner or using the Federal Tax Service service.

The balance sheet allows you to draw several important conclusions about the company:

Firstly, it confirms that the company submits reports.
Secondly, it allows you to establish whether the organization conducted economic activities.
Thirdly, from accounting records you can learn about the “portfolio” of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think about whether it is worth giving such a company, for example, a trade loan. The company's turnover that is too low compared to the amount of the proposed transaction may also indicate that the supplier is hiding part of the income. In this case, it is better to refuse the deal.

Based on financial reporting data, it is easy to create a financial analysis that will show the dynamics of the company’s activities and allow one to assess its financial stability. In the service, on the company card you can find links to financial statements and mini-financial analysis, which will allow you to immediately see key points in the accounting forms without the need to study a large and complex financial report for the company.

Information about legal entities that have tax arrears and/or have not submitted tax reports for more than a year can also be obtained on the Federal Tax Service website.

Additional Analytics

It is necessary to verify the integrity of the counterparty and collect evidence that you have carried out the necessary checks. Why is it important? In the event of litigation, this will confirm that your company has demonstrated .

From the point of view of the tax authorities (), a company has not exercised due diligence if it does not have:

personal contacts of management in the counterparty company when discussing delivery terms and when signing contracts;
documentary confirmation of the authority of the head of the counterparty company, copies of his identity document;
information about the actual location of the counterparty, as well as the location of warehouse, production, and retail space;
information on the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
information on the state registration of the counterparty in the Unified State Register of Legal Entities;
information about whether the counterparty has the necessary license (if the transaction is concluded within the framework of a licensed activity), a certificate of admission to a certain type of work issued by a self-regulatory organization;
information about other market participants of similar goods, works, services, including those who offer lower prices.

Transaction information

Confirmation of personal contacts when concluding a transaction

A lack of personal contact when concluding a transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of concluding an agreement with the counterparty (who participated in the negotiations, who sold the goods, etc.) will help prove the opposite.

Verification of transaction documents

This procedure allows you to avoid not only claims from tax authorities, but also possible legal disputes.

check the address indicated in the counterparty’s documents, in particular in invoices;
make sure that the supplier’s documents do not contain logical contradictions and comply with the Tax Code of the Russian Federation and other laws;
compare employee signatures on documents in order to eliminate the situation when different signatures are placed on behalf of one person (it is better to exclude such documents so that the Federal Tax Service does not declare them fictitious).

The given list of “filters” is incomplete. There are other ways to exercise caution in choosing a counterparty and obtain the most complete information about him.

To obtain information on the legal entity you are interested in, you must contact the website of the Federal Tax Service (www.nalog.ru) which is given below. The service allows you to find the details of the taxpayer of an organization on nalog.ru using the INN, OGRN.

Providing information from the Unified State Register of Individual Entrepreneurs: when tax authorities will require payment

The Ministry of Finance of the Russian Federation in its letter No. 03-01-11/8697 dated February 17, 2016 clarifies when the fee is charged for providing information from the Unified State Register of Individual Entrepreneurs about an individual entrepreneur. The agency reminds that the fee for providing information from the Unified State Register of Individual Entrepreneurs on paper is 200 rubles. The fee for urgent provision of information is 400 rubles.

However, the collection of such a fee does not depend on the legal status of the applicant. Accordingly, such a fee may be charged, including from applicants who are individuals who are not registered as individual entrepreneurs.

At the same time, the provision of information about individual entrepreneurs contained in the Unified State Register of Entrepreneurs in the form of an electronic document is carried out free of charge on the website of the Federal Tax Service of Russia.

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Receive information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs about a legal entity/individual entrepreneur in the form of an electronic document

The certificate in pdf format will be signed with an enhanced qualified signature of the tax authority, which is equivalent to a certificate on paper, signed with the handwritten signature of an official of the tax authority and certified by the seal of the tax authority.

Find out INFORMATION from the Unified State Register of Legal Entities about companies or individual entrepreneurs from the tax website

The search is possible by one of the listed fields “Name of organization”, “OGRN”, “GRN”, “TIN” or “KPP”.

Note: Please note that when searching by name, you should enter only its original part without quotes and an indication of the organizational and legal form (LLC, CJSC, JSC, etc.), and also take into account that the search is carried out by the full name of the company . The address of the organization of interest is determined by the result of the request.

In addition, information may be provided to you in the manner prescribed by Art. 7 of Federal Law No. 129-FZ and approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 438 “Rules for maintaining the Unified State Register of Legal Entities and providing the information contained therein.” In accordance with paragraph 23 of these Rules, information is provided by the registration authority about a specific legal entity upon request, subject to the provision of a document confirming payment simultaneously with the request. The fee for providing information to individuals in the form of an extract from the state register is 200 rubles, for urgent provision of information 400 rubles. The request must be addressed to the registration (tax) authority at the location of the organization.

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