Ogrn online official. Information about the company by TIN: what you can find out. Checking the activities and tax debts of the organization by TIN

25.04.2020

If you know the TIN of the counterparty, tax.ru - the official website of the Federal Tax Service of Russia - allows you to learn quite a lot about the legal entity, merchant or ordinary individual with whom you intend to cooperate. What and how can be gleaned from this portal, we will tell further.

Mandatory stage

The ability to check the counterparty by TIN on tax.ru has become a well-established business practice. Moreover, on the one hand, this is your right, but on the other hand, it is also your duty to exercise the necessary discretion when choosing business partners.

In the case of checking the counterparty by TIN for tax.ru, you can be sure that you receive reliable information from official sources. In particular, they enable:

make a conclusion about the solvency of the counterparty, including on mandatory payments to the treasury;
can it be attributed to one-day;
find out the legal address and full name leader of the organization concerned.

Meanwhile, in practice, checking the counterparty by TIN for tax.ru does not always provide enough information to confidently draw a conclusion about the degree of reliability of the counterparty.

Main online service

First of all, in order to check the counterparty on tax.ru by TIN, go to the following link:

To find out the counterparty by TIN on tax.ru, you must take the following steps, which are described in the table.

It should be noted that the Federal Tax Service of Russia updates information from this service every day. With the help of tax.ru, the search for a counterparty by TIN allows you to be aware of:

the name of the organization, its legal address;
OGRN, TIN, KPP;
dates of state registration;
termination of activities (with date);
recognition of registration as invalid (with date).

Corporate history

On the site tax.ru, checking a counterparty by TIN for free also means finding out corporate history. The publication of the Tax Service of Russia "Bulletin of State Registration" helps in this. You can find it at the following link:

Here you can find various messages of companies that they are required by law to post publicly. First of all, these are the facts of decision making:

about closing;
reorganizations;
reduction of the authorized capital;
purchase of LLC 20% of the authorized capital of another company, etc.

The threat of exclusion from the Unified State Register of Legal Entities

With regard to inactive organizations that do not show any business activity, the Federal Tax Service may decide on the future exclusion from the Unified State Register of Legal Entities. Such data are also reflected in the State Registration Bulletin. But the link to them is somewhat different:

When there is no connection with the legal entity

The Federal Tax Service daily updates the database, which includes companies that cannot be contacted at the legal address declared by them during state registration. On this account, on the site tax.ru, you can check the counterparty by TIN here:

Tax debts of the counterparty

To find out the debt of the counterparty for taxes by TIN, you must use the following link:

This service makes it possible to obtain information about a company if it:

more than 1 year does not submit tax returns;
as of 01 April 2017 its tax debt in front of the budget over 1000 rubles and the procedure for its enforcement was initiated.

First of all, you need to make sure that the company is registered in the prescribed manner and operates. This can be done in many 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 deal.

It is very easy to check this, since the TIN has its own algorithm, and a fake number, most likely, will not match it. You can recognize an error in the TIN in any program for preparing information about the income of individuals by entering the number in the "TIN of the employer" 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 belonging to a particular company on the website of the Federal Tax Service or using the counterparty verification service.

Request a copy of the state registration certificate (or an 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 upon registration legal entities and individual entrepreneurs instead of a certificate of state registration, a record sheet of the desired register is issued - ERGUL or EGRIP. Thus, the entry sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or EGRIP.

In accordance with clause 13 of the Rules for maintaining the Unified State Register of Legal Entities, the record sheet state register included in the registration file of a legal entity. In accordance with clause 19 of the Rules for Maintaining the USRIP, 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 / EGRIP

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, by extract from the Unified State Register of Legal Entities 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 FTS service.

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

First, he confirms that the company is reporting.
Secondly, it allows you to establish whether the organization conducted economic activities.
Thirdly, from accounting 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 commodity loan. Turnovers that are too low compared to the amount of the proposed transaction may also indicate that the supplier hides part of the income. In this case, it is better to refuse the transaction.

Based on financial statements, it is easy to compile the financial analysis, which will show the dynamics of the company's activities and allow assessing 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 the key points in the accounting forms without having to study a large and complex financial statement for the company.

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

Additional analytics

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

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

personal contacts of the management in the counterparty company when discussing the terms of supply and when signing contracts;
documentary confirmation of the authority of the head of the counterparty company, copies of a document proving his identity;
information about the actual location of the counterparty, as well as the location of warehouse, production, retail space;
information about the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
information about state registration counterparty in the Unified State Register of Legal Entities;
information about the availability of the counterparty required 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

The lack of personal contacts during the conclusion of the transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of the conclusion of the contract with the counterparty (who participated in the negotiations, who released the goods, etc.) will help to prove the opposite.

Verification of transaction documents

This procedure avoids not only the claims of the tax authorities, but also possible litigation.

check the address indicated in the documents of the counterparty, 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 the signatures of employees on documents in order to exclude the situation when different signatures are put on behalf of one person (it is better to exclude such documents so that the Federal Tax Service does not claim that they are fictitious).

This list of "filters" is not exhaustive. There are other ways to be careful in choosing a counterparty and get the most complete information about it.

The Privacy Policy (hereinafter referred to as the Policy) has been developed in accordance with federal law from 27.07.2006. No. 152-FZ "On Personal Data" (hereinafter - FZ-152). This Policy defines the procedure for processing personal data and measures to ensure the security of personal data in the vipiska-nalog.com service (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen when processing his personal data, including protecting the rights to inviolability privacy, personal and family secrets. In accordance with the law, the service vipiska-nalog.com bears informational character and does not oblige the visitor to make payments and other actions without his consent. The collection of data is necessary solely to contact the visitor at his request and inform about the services of the vipiska-nalog.com service.

The main provisions of our privacy policy can be formulated as follows:

We do not share your personal information with third parties. We do not share your contact information with the sales department without your consent. You determine the amount of personal information disclosed.

Collected Information

We collect personal information that you knowingly agreed to disclose to us in order to obtain detailed information about the company's services. Personal information comes to us by filling out a questionnaire on the site vipiska-nalog.com. In order to get detailed information about services, costs and types of payments, you need to provide us with your address Email, name (real or fictitious) and phone number. This information is provided by you voluntarily and we do not check its accuracy in any way.

Use of the information received

The information you provide when filling out the questionnaire is processed only at the time of the request and is not stored. We use this information only to send you the information you subscribed to.

Providing information to third parties

We take the protection of your privacy very seriously. We will never provide your personal information to third parties, except when it may be directly required by Russian law (for example, at the request of a court). All Contact Information, which you provide to us, is disclosed only with your permission. Email addresses are never published on the Site and are used by us only to contact you.

Data protection

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One-day counterparties are capable of causing damage both to the state in case of tax evasion, and to the taxpayer, who will have to prove the validity of the tax benefit received when refunding VAT or when accounting for expenses for profit tax purposes as a result of interaction with such unscrupulous counterparties.

Inspections are guided by the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 "", which fixed the main signs of dishonesty taxpayer and rules for their determination.

Taxpayers, in order to prove the exercise of due diligence and caution when choosing a counterparty, can turn to public criteria
self risk assessment for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]""), as well as clarifications from the financial authorities regarding the case in which the taxpayer is considered to have fulfilled the obligation to verify the counterparty.

In order to protect yourself from the risks of running economic activity and possible claims from the tax authorities, there are many opportunities to verify the integrity of a potential business partner.

We have identified a number of actions that, in the opinion of the tax authorities and the courts, must be taken in order to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out if a license was issued to a potential counterparty at websites of licensing authorities- for each type of activity, the licensing authority will be different. For example, the Rospotrebnadzor website allows you to search through registers of licenses issued for activities related to the use of pathogens. infectious diseases, and activities in the field of the use of sources of ionizing radiation.

7. Familiarize yourself with the annual financial statements of the counterparty. In accordance with paragraph 89 of the Regulations on the maintenance accounting and financial statements in Russian Federation(approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the annual financial statements of the organization are open to interested users(banks, investors, creditors, buyers, suppliers, etc.) who can familiarize themselves with it and receive copies of it with reimbursement for copying costs, and the organization should provide an opportunity for interested users to familiarize themselves with the financial statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation of June 2, 2008 No. 42, Rosstat of May 20, 2013 No. 183 "On approval of the Administrative Regulations for the provision of Federal state statistics service public service"Providing interested users with data from the accounting (financial) statements of legal entities operating in the territory of the Russian Federation").

8. Examine the register of unscrupulous suppliers. Of course, a potential counterparty is not necessarily a participant in the procurement system for state and municipal needs, but there is such a possibility. Therefore, we still recommend that you go through this optional verification stage and search for the appropriate registry, updated by the FAS Russia.

Advice

We recommend developing local normative act on the organization and improvement of pre-contractual work with potential counterparties, which would indicate its goals, principles of activity and interaction of managers, supply and security services, lawyers and others officials the taxpayer in contact with potential counterparties, as well as the documents that must be requested from counterparties and other persons. The courts also pay attention to the existence of such local act(Decree of the FAS MO dated May 23, 2013 in case No. A40-98947 / 12-140-714). In addition, it makes sense to publish individual orders on checking a specific counterparty for subsequent confirmation of their correctness in the event of a conflict.

9. Check the authority of the person signing the contract. Courts often point to the need to verify credentials as a condition for recognizing a taxpayer in good faith (FAS ZSO of May 25, 2012 in case No. A75-788 / 2011, of the Eighth Arbitration Court of Appeal of September 20, 2013 in case No. A46-5720 / 2013) . Moreover, if the taxpayer received all the necessary documents and information, but did not verify the authority of the representative of the counterparty to sign the documents, this will be the basis for recognizing this taxpayer as bad faith (Decree of the FAS MO dated July 11, 2012 in case No. A40-103278 / 11 -140-436).

When considering a case, in the event that the signatory refuses to sign on the documents, it is usually appointed handwriting expertise- but sometimes it does without it (FAS UO dated June 30, 2010 No. F09-4904 / 10-C2 in case No. A76-39186 / 2009-41-833). However, more often the courts emphasize that a simple visual comparison of signatures and testimony of a taxpayer's representative cannot be considered sufficient grounds for recognizing that documents were signed by unidentified persons (decision of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148 / 2010).

And of course, the courts ascertain the fact of bad faith of the taxpayer in the event that the authorized representative of the counterparty by the time of signing the documents died(VAS RF dated December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998/12 in case No. A65-14837/2011). On the other hand, the latter case cannot, in the opinion of the courts, testify to the receipt of an unreasonable tax benefit if, before the conclusion of the disputed transaction, the taxpayer had long-term economic relations with the counterparty (FAS SKO dated April 25, 2013 No. Ф08-1895 / 13 in the case No. A53-12917 / 2012, decision of the FAS ZSO dated October 27, 2011 No. F07-8946 / 11 in case No. A52-4227 / 2010).

Before signing the documents, you should pay attention to the following:

is the transaction being concluded for your counterparty major;
hasn't expired term of office representative of the counterparty (it is determined by the charter of the organization or a power of attorney);
not limited whether charter powers of the director to conclude transactions, the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty. The courts emphasize that this is also regarded as a manifestation of the taxpayer's prudence (FAS ZSO dated October 14, 2010 in case No. A27-26264 / 2009, FAS ZSO dated March 5, 2008 No. F04-1408 / 2008 (1506-A45-34) in case No. A45-5924 / 07-31 / 153, of the Third Arbitration Court of Appeal of October 11, 2013 in case No. A74-5445 / 2012, of the Eleventh Arbitration Court of Appeal of September 5, 2012 in case No. A55-1742 / 2012 ).

Moreover, the district arbitration courts confirm duty of the tax authorities provide the requested information within the range of information not recognized in accordance with tax secrecy. Thus, the FAS ZSO emphasized that the inspectorate’s refusal to provide information about the taxpayer’s counterparty affects the latter’s rights related to obtaining tax benefits, taking into account the taxpayer’s obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007(77-A67-32) in case No. A67-1687/2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do this (FAS MO dated September 14, 2010 No. KA-A40 / 10728-10 in case No. A40-4632 / 10- 115-57).

True, occasionally the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only tax authorities have such authority (FAS SZO dated July 31, 2013 in case No. A13-8751 / 2012).

But even if the tax office refuses to respond to the request, he the fact of his direction will indicate that the taxpayer wanted to protect himself when choosing a counterparty and can serve as evidence of due diligence in the future. At the same time, it is important that the request be submitted personally to the office of the tax inspectorate (a copy of the request with a mark of acceptance must remain on hand) or by mail with a return receipt and an inventory of the attachment (in this case, one copy of the inventory and the returned notification remain).

As we can see, the positions of the courts regarding the scope of actions that must be performed to verify the counterparty's good faith differ. True, sometimes the courts are a little cunning.

So, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, they were requested notarized copies required documents. At the same time, the courts emphasize that in the field of tax relations there is presumption of good faith, and law enforcement authorities cannot interpret the concept of "conscientious taxpayers" as imposing additional obligations on taxpayers that are not provided for by law (Decree of the FAS MO dated January 31, 2011 No. KA-A40 / 17302-10 in case No. A40-30846 / 10-35 -187, decision of the FAS MO of December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4, decision of the FAS MO of July 22, 2009 No. KA-A40 / 6386 -09 in case No. A40-67706/08-127-308).

Such an understanding of good faith was developed by the Constitutional Court of the Russian Federation in No. 329-O of October 16, 2003, which is often referred to by taxpayers when substantiating their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, courts often point to the need to request relevant documents from the counterparty, emphasizing that these actions have for the taxpayer nature of duty(FAS PO dated July 14, 2010 in case No. A57-7689 / 2009, FAS ZSO dated July 20, 2010 in case No. A81-4676 / 2009).

Sometimes the attention of the courts may be drawn to other details - for example, the conclusion of a contract for a "trial" delivery of goods. small party to verify the counterparty (Decree of the Federal Antimonopoly Service of the Moscow District dated December 16, 2010 No. KA-A40 / 15535-10-P in case No. A40-960 / 09-126-4), the fact of registration of the counterparty in several days before the transaction (FAS UO dated November 28, 2012 No. F09-11410 / 12 in case No. A60-7356 / 2012), etc. The tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505 / 11 in case No. A41-23181 / 2010).

In conclusion, we note that the presence only one sign of dishonesty counterparty, as a rule, is not an obstacle to the recognition of the tax benefit received by the taxpayer as unjustified. However, their combination often makes tax inspections alert, and the courts - to decide not in favor of the taxpayer.

In practice, most entrepreneurs, especially beginners, have many questions regarding the process of searching and checking counterparties: what tools should be used, whether there are free opportunities for this, what information needs to be analyzed, etc. Moreover, there are no standard rules and criteria for such verification . All actions that need to be taken are usually developed by companies in the process of analysis themselves, based on risk assessment.

According to Andrey Khrykin, project manager at Focus.Forum, the process of checking counterparties rests on three pillars:

reliability - the intentions of the company and its relationship with the state and other business partners;
evaluation - identification of the main evaluation criteria and objective information;
knowledge - understanding what information is worth considering and what is not.

Why look for and check contractors?

Checking a counterparty is a complex and not one-time, as it may seem to many, work. But it is necessary, because at stake is the money and reputation of the company. No wonder the tax authorities warn that the responsibility for choosing a counterparty lies entirely with the company. Therefore, it should be interested in assessing the risks and tax consequences that may arise as a result of cooperation with dubious counterparties. If the tax authorities have claims against one of your counterparties, it is likely that you will unwittingly find yourself in trouble.

Verification of new counterparties is also necessary taking into account such a thing as “unjustified tax benefit”, which is supposed to be received by those entrepreneurs who minimize taxation by evading taxes.

How convenient is the service:

The search for a company or individual entrepreneur is carried out by name, address, full name, TIN and other parameters. The relevance and reliability of information is guaranteed through access to official state open sources.
In addition to fresh extracts from the Unified State Register of Legal Entities and the EGRIP, the user receives data from the Card Index of the Higher arbitration court, Federal Service bailiffs, the database of state contracts of the Federal Treasury, the Unified federal register information on bankruptcy, the Accounting Reporting Base of Rosstat Organizations.
The company card, in addition to all other necessary information, includes a selection of links with references to the company on the Internet, which allows you to speed up the process of collecting facts by aggregating information from the media, from forums with reviews, from the company's website and the websites of its partners, suppliers and customers, from the issuer's information disclosure page, from news resources.
The user of the service can put 1000 companies under observation. Having learned about changes in the data, Contour.Focus will notify the user about them by e-mail.
The service is able to analyze organizations according to criteria pre-set by the user.

Offline verification of the counterparty, identification of suspicious signs

Armed with all sorts of free online verification tools, don't forget about offline investigation as well.

What needs to be done?

Verify the actual location of the company at the address indicated in the documents.

This is especially necessary in cases where you are negotiating, for example, with production company, whose activity involves the presence of warehouses and premises for production. Unscrupulous counterparties may indicate non-existent addresses.

To get acquainted personally with the management of the company when discussing the terms of cooperation and concluding deals.
Make sure that the company intends to fulfill the terms of the deal.

This can only be understood in the course of negotiations, by observing the behavior of the leadership. You should be wary if the counterparty is in a hurry to conclude a deal and wants to quickly agree on payment, while luring low prices and unrealistic conditions.

Make sure that the conditions specified in the contract are feasible for the counterparty.

Does the counterparty have real opportunities to fulfill the terms of the contract? Will he be able to meet the deadlines for the production or delivery of the product? Will they violate deadlines when performing work?