What is a certificate of no debt called? The tax authorities have a new procedure for generating certificates of absence of debt. Why and in what situations is a document needed?

The taxpayer (applicant) submits a written request (recommended form *) for the issuance of a Certificate of fulfillment of the taxpayer's obligation to the inspectorate of the Federal Tax Service of Russia at the place of registration directly or sends it by mail.

The request indicates information about the method of obtaining this certificate (directly or by mail) and as of what date (if such a date is not specified, then the date of registration of the request with the tax authority is taken into account).

A written request submitted directly to the inspection of the Federal Tax Service of Russia is registered on the day of its receipt, and submitted by mail - no later than the next working day after the day of its receipt by the tax authority.

At the request of the applicant, the second copy of the written request is marked with the date of its receipt (including the documents attached to it) indicating the surname, initials and position of the relevant tax authority employee.

Note: paragraphs 161-175 of the Administrative Regulations of the Federal Tax Service

What is the procedure for a taxpayer to receive a certificate of payment of taxes, fees, penalties, and fines if he has submitted a written request to the tax authority?

Tax payment certificate, the fulfillment of the obligation is provided to the taxpayer (applicant) within 10 working days from the date of registration of a written request with the Federal Tax Service of Russia (recommended form, see above).

Such a certificate is generated in general for all taxes, fees, penalties, fines payable by the applicant, based on the information resources of the tax authority and all Tax payment certificates received from other inspections of the Federal Tax Service of Russia.

The generated Certificate of fulfillment of duty and the appendix to it (if any) is signed by the head of the inspectorate of the Federal Tax Service of Russia (or his deputy) and certified by the seal of the tax authority. At the same time, the application indicates the codes of the inspections of the Federal Tax Service of Russia that submitted certificates of fulfillment of the obligation, according to which the applicant has an unfulfilled obligation.

Such a certificate of payment of taxes (and an appendix to it, if available) by the tax authority:

• issued directly to the applicant upon presentation of an identification document (confirming the authority of the applicant’s authorized representative to receive this certificate);
• sent by mail (with clarification of the address from the applicant), if the above supporting documents are not presented to the relevant employee of the tax authority;
• sent by mail, if such a method of receipt is specified in the request or is not specified at all.

If the applicant, who indicated in a written request the method of obtaining a Tax Payment Certificate - directly, did not apply for this certificate within 5 working days from the date of expiration of the established ten-day period for its submission, the tax authority, no later than the next working day, sends it to the applicant by mail.

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   Addresses, telephone numbers, websites of the Federal Tax Service of the Russian Federation and its inspections. For Moscow and the Moscow region

It is unlikely that you will meet a Russian who does not know what a certificate of debt for utility bills is.

This paper may be required by:

• for any real estate transactions;
• in credit institutions;
• to register a new tenant in the apartment;
• to apply for a subsidy;
• upon receipt of Russian citizenship;
• for privatization of housing, etc.

To save yourself from mistakes and waste of time allotted for processing various transactions, you need to strictly follow the requirements of the legislation in force in Russia.

Utility bills - what the law says

The obligation of every Russian to pay rent and services , provided to him is stated in the Housing Code (Article 154, Part 3).

According to it, every citizen living in an apartment building is obliged to:

• pay utilities;
• provide assistance in reimbursement of home repair costs (including repair and maintenance of common property: power lines, communications, etc.);
• make contributions for major repairs.

The same code also establishes the procedure for this payment: payment for the previous month must be made no later than the 10th day of the current month.

However, the timing of payment may vary:

• in the event that the charter of the local government body of the house approves its own procedure for payment for the provided utility services;
• a citizen who is a resident of this house submitted a written request to change the terms of payment to the general meeting, and his request was approved.

The same law also regulates the deadline for submitting receipts for reconciliation: this must be done before the first day of the next calendar month.

If the payment was not made on time, then a penalty of 0.33% is charged at the refinancing rate of the Central Bank of the Russian Federation for each day of late payment. The penalty rate is fixed and cannot be changed.

Payment for the apartment

Not so long ago, it was possible to pay rent and services only at the cash desks of utility services. This was not very convenient: services are usually located in different parts of the city, and in order to pay for all services, you had to spend an insane amount of time.

Now the situation has changed: there are many more payment methods, and any citizen can choose the most acceptable one for himself:

• through the management company;
• using electronic wallets - via the Internet;
• via terminals;
• using Russian Post;
• at the cash desks of financial institutions (banks, or non-bank credit organizations with the right to conduct certain banking operations);
• through an ATM (for plastic card holders).

When do you need a certificate of no rent arrears?

Such information is usually required:

• in real estate transactions (purchase, donation, sale, etc.);
• during lending operations (to confirm the borrower’s solvency);
• for the privatization of housing;
• when applying for a subsidy for utility bills;
• at the request of tax authorities, etc.

Real estate transactions

By law, a certificate confirming the presence or absence of debt for housing and communal services is not included in the list of mandatory documents required when processing such transactions. However, in almost all regions of Russia, when concluding an agreement for the purchase and sale of real estate, inspectors of the registration chamber still request it.

In reality, the real estate buyer needs paper more so that he can be sure that he is purchasing a home without debt. But sometimes buyers agree to register the transaction without the seller providing information about the debt on the apartment.

Entry into inheritance

Civil Code of the Russian Federation, namely Art. 1175 states that “the heirs who accepted the inheritance are liable for the debts of the testator.” This also applies to utility service obligations.

If there are several heirs, then each of them will be liable for debts in proportion to the share of the property received.

Subsequently, new personal accounts will be issued to the heirs (after the corresponding entry is made in the general register).

It is worth mentioning that in practice there are special cases when the court does not recognize the claims of the plaintiff (in this case, the management company) and reduces the amount of the debt. Therefore, if there are legal grounds for challenging the amount of debt, then the debt can be disputed.

What to do if you owe rent and services

Unfortunately, it is not always possible to pay the rent on time and in full: many Russians now have such a financial situation that there is simply no money left to pay for services. A delay in payment of more than three months to six months can lead to the accrual of penalties, as well as restrictions on access to the use of utilities: for example, accumulated debt for electricity threatens to turn off the lights.

Service resumes:

• after payment of the amount due (no later than two days);
• after signing a debt restructuring agreement (installment plan, deferment).

A voluntary debt repayment procedure (installment plan, deferment) is the most convenient option for the debtor, because it allows the debt to be repaid in equal installments over a specified period (usually six months, but the repayment period can be extended) and not the entire amount at once.

Debts of the former owner

What the law says about this: that the obligation to maintain housing and pay for utilities arises from the owner only from the moment of acquiring the right to this property (Article 153 of the Housing Code of the Russian Federation). This moment is considered to be the date of issuance of a document of ownership to the new owner of the property. Therefore, all debts accumulated before this date must be repaid by the previous owner of the property. It follows from this that the management company’s demands to cover the debts of the previous owner are illegal.

The transfer of debt for utility bills is permissible only if an agreement is voluntarily signed between the parties to the transaction, or when this clause is included in the purchase and sale agreement.

But all this will require a significant investment of time, effort and nerves, therefore, in order to avoid such a situation, it is advisable for the buyer of an apartment to ask the seller to apply for a certificate of no arrears in rent and services.

Where and how to get a certificate of no rent arrears

When the need arises to obtain a certificate, an application is written requesting the provision of this document:

• in the IRC (information and calculation center);
• to the accounting department of the HOA (TSN, Housing Office, Management Company, etc.).

This paper can be issued by:

• home owners;
• citizens who have permanent residence in this apartment;
• judicial authorities;
• guardianship and trusteeship authorities;
• authorized by the owner who have a power of attorney (notarized).

To obtain help you will need:

• passport (or other identification document: international passport, temporary certificate, military ID, sailor’s passport);
• certificate of ownership of the apartment;
• meter readings (indicate data on the day of application);
• receipts for payment of services.

You can provide copies of these documents rather than originals, but you must first have them certified by a notary.

Certificate form, sample and validity period

The form does not have a clear design - the form of the certificate is arbitrary (except for the case when the certificate was ordered from the IRC: then it will be issued according to the EIRTs-22 form).

The document must indicate the following:

• name and address of the organization;
• information about the applicant (to whom it is issued): full name, residential address;
• information about the absence of debts on utility bills (as of the date of issue of the document);
• the name of the organization where the certificate will be presented;
• date of issue;
• signature of the person who issued the paper;
• seal of the organization that provided this data.

The sample certificate of absence of debt on utility payments itself is not important - the document is sent to the applicant already completely filled out.

The validity period of the certificate is 10 days from the date of its issue.

It doesn’t matter at all why you order this certificate, you just need to be aware that timely payment of utility bills can save you from many inconveniences.

Before you start doing business with any company, it is important to check its integrity and make sure there are no problems with funds.

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One of the methods is to check through the Federal Tax Service - this body will allow you to obtain information about whether there are debts on taxes and fees.

What to pay attention to

Doing business always involves certain risks. One of the most serious is precisely the collision with scammers and unscrupulous partners.

There are quite a few ways to check counterparties. First of all, this is the tax office. The Federal Tax Service is present in all regions, this will avoid many difficulties and problems.

It is enough to send a request in writing or electronically - as a result, information will be provided about whether there are any debts for a specific type of debt.

All the main points will need to be worked out in advance. You should not enter into contracts or conduct commercial activities with enterprises that have serious debts.

One of the reasons for large accounts receivable, most of the amount of which will be a bad debt, is precisely the dishonesty of the payer.

Problems with taxes and other similar ones reflected in the data of the Federal Tax Service may serve as a signal that cooperation with a particular company will simply be unprofitable.

It is important to work out this point in advance. Since there is a lot of different data that allows you to indirectly determine whether an enterprise has problems.

Such a certificate will simultaneously allow you to resolve a wide range of different tasks at once. Purpose of the certificate:

• the organization or entrepreneur ceases its activities and the absence of debts must be confirmed with the state registration authorities;
• when changing your legal address, you will also need this document;
• allows you to confirm solvency when receiving a loan.

It should be noted that when issuing loans, such checks are especially important. Because if the relevant requirements are not met, many problems can occur.

It is important to work out all the main points in advance. The algorithm for obtaining an extract is quite simple:

• formation of a written application;
• sending it by registered mail to the Federal Tax Service or the document is submitted in person to the department;
• Then, after a set number of working days, you will be able to receive an extract.

It is also possible to receive an extract in electronic form. But for this you will need to use a special document, proof of your identity. This is the only way to avoid standard mistakes.

Submitting a request to compile a paper (online)

It will be possible to use various services to obtain information:

• through the State Services portal.

It is worth noting that in both the first and second cases it is necessary to register. This is the only way to obtain all the necessary information.

There are simply no alternatives. The algorithm for obtaining data through the State Services portal includes the following basic data:

• go to the official website at https://www.gosuslugi.ru/10002/1;
• we carry out authorization;
• go to the appropriate section of this site - https://www.gosuslugi.ru/10002/1;
• Next, the application is filled out electronically - if the user has already logged in, then he will only need to enter the TIN.

It is worth noting that this algorithm has its own subtleties and features. If there are debts, this does not mean that the taxpayer himself is an unreliable partner.

The reasons for debt can be very different. It is important to understand all the subtleties in advance. This will avoid many difficulties in future cooperation. Often problems with tax payment are temporary and are not carried out on a regular basis.

A certificate confirming the absence of debts on taxes and fees from the tax office can be obtained in different ways.

Moreover, as the subject himself, who is obliged to pay taxes - on himself. So does another person. Checking counterparties is a must when running a business of virtually any format.

It is important to familiarize yourself with the procedure in advance and how to carry it out as quickly and correctly as possible. This is the only way to avoid many difficulties and difficulties.

What does an application for a document look like?

An application for obtaining the relevant data is drawn up within the framework of special legislation. A request form for issuing a certificate of tax arrears is available.

Moreover, there is a fairly wide list of subtleties. You can download the recommended sample for requests of this type on the official website of the Federal Tax Service.

It is only important to note in advance all the subtleties and features of the procedure. The standard form for such a request includes the following information:

• the name of the legislative document within the framework of which the process is carried out;
• place for stamping;
• the name of the tax authority is indicated, as well as the personal data of the boss;
• full name of the organization - and the TIN must be entered, as well as a number of other important data;
• a tick is placed opposite one of two inscriptions:

1. Regarding the status of settlements for taxes, fees and penalties.
2. On the fulfillment of obligations to pay taxes, fees and penalties.

• status at the time of making the relevant payment;
• details of the applicant himself;
• full name of the organization, individual;
• address of the location of a specific organization;
• details of the applicant in full - name, full name (if any);
• you need to specify how to receive the response:

1. Via the Internet, by email.
2. In writing.

Do not forget about the need to provide personal information with a signature. The simplest and most convenient solution is to simply download a ready-made application.

This will avoid many difficulties and problems. Making mistakes in this type of application can easily lead to refusal to provide information.

That is why you need to familiarize yourself with all the subtleties and features of the registration procedure in advance. First of all, this concerns the accuracy of the information.

Sometimes it happens that it is not possible to apply on your own. The solution may be to draw up a notarized power of attorney.

Thus, it is possible to transfer the right to receive an extract to a third party. Thus saving a lot of time. Often a form is urgently needed; one solution would be to obtain it via the Internet.

It is also possible to obtain information from an individual entrepreneur. As a rule, no difficulties arise during the reception. A standard form for generating a report from the Federal Tax Service has been established.

The tax office does not provide anonymous data; the requester is required to provide information about himself.

Typical filling sample

List of data that must be included in the relevant certificate:

It is equally important to obtain such data for highly skilled workers. Since it makes no sense to get a job at an enterprise that will soon go bankrupt.

Dates of issue

The period during which this certificate must be issued is established by law. This period of time is no more than 5 days. The document registration process itself is free.

But it is worth noting that the document can be completed faster - but this requires payment. The amount will be 400 rubles. Payment again can be made in different ways.

How long does it last

It is important to note that this certificate is valid in fact only on the day of issue of this document. In turn, do not forget about relevance.

It all depends on what specific tasks this document is required to solve. In some cases, for example, for submission to a bank, the certificate must be received no earlier than 10 days at the time of submission.

It is important to note that in some cases, providing false information can cause serious trouble.

You should not try to forge a document, this can lead to unpleasant consequences. There is a wide list of various nuances and subtleties related directly to the preparation of these documents.

Video: important nuances

In everyday life, a certificate of absence of debt from the tax office (IFTS) may be needed not only by companies or individual entrepreneurs, but also by those categories of citizens who have never engaged in entrepreneurial activity.

Reference is a state-issued document issued by the tax authority upon a written application from organizations and individuals.

Certificates from the tax office

Why and in what situations is a document needed?

For organizations and individual entrepreneurs, the document may be needed in the following cases:

1. At the request of buyers or supplier. In financial business activities, especially when concluding a major transaction, or when participating in tenders and trades, such a certificate will be very necessary.
2. Upon termination of the activities of an individual entrepreneur, or in the process of liquidation of an organization.
3. Upon receipt of any government subsidies.
4. Some banks, when applying for a loan to a legal entity or individual entrepreneur, ask for such information.
5. When there is a change of director or chief accountant.
6. When expanding an enterprise or when preparing a business plan.
7. Counterparties may ask.
8. When a taxpayer moves from one tax authority to another, when changing place of residence or registration with a tax authority.

The presence of a certificate of fulfillment of obligations to the budget from the tax authority by a company or individual serves as additional evidence of reliability and financial solvency.

For individuals, a certificate may be needed in several cases:

1. Registration of an individual as an individual entrepreneur.
2. Change of citizenship.
3. When applying for a large loan (such as a mortgage), the lending institution may ask for a certificate.
4. When applying for tax benefits. For example, on land.
5. When making large transactions. For example, selling an apartment, car, land, etc.

When is the certificate provided?

The document, upon written application, is provided after 10 working days from the date of receipt of the application ( the period is regulated by letter of the Federal Tax Service of Russia dated July 2, 2012 No. 99). Weekends and holidays are not included in this period.

How to make an application and submission procedure

An application for a certificate can be drawn up either in any form or in the recommended form. Any branch of the tax authority has sample statements that can be seen on stands.

A unified application form will help an individual provide all the data that the tax authority may need in the process of preparing the document.

When writing an application in any form, you must provide the following information:

• name of organization, full name an individual;
• legal address, registration address of an individual;
• name of the tax authority where the application is submitted;
• TIN/KPP of the organization, TIN and passport data of an individual;
• where to send the document, or to whom to issue it if you have a power of attorney;
• on what date is information about the debt required?

An application can be submitted in several ways:

1. Via TKS communication (for organizations and individual entrepreneurs).
2. Send by mail.
3. Personally write to the tax authority and give it to the office. In this case, a mark indicating receipt of the application is placed on the second copy of the application. From the date of this mark, 10 working days are counted for the production of the certificate.

Is there a tax debt certificate form?

There is a unified certificate form.
(Order of the Federal Tax Service of Russia dated July 21, 2014 N ММВ-7-8/378@ “On approval of the form of a certificate about the fulfillment by a taxpayer (fee payer, tax agent) of the obligation to pay taxes, fees, penalties, fines, interest, the procedure for filling it out and its format submissions in electronic form via telecommunication channels").

A sample certificate of no debt looks like this:

How often do you need to request a certificate of no tax arrears?

Tax authorities advise obtaining documents confirming the absence of tax debts organizations and individual entrepreneurs - less than once every six months, individuals - at least once a year.

Obtaining information about the fulfillment of obligations to the budget will help the taxpayer timely identify arrears or indicate an error by presenting the relevant documents on payment of taxes. In addition, having information about the state of payments from budgets will instill confidence in the full fulfillment of obligations to the budget.

To obtain a “paper” certificate, the taxpayer must submit a written request to the inspectorate with which he is registered, in the form recommended by the Federal Tax Service of Russia (clauses 161, 164 of the Federal Tax Service Regulations). You can submit a request either in person through the inspection office (this can be done by the head of the organization, or its representative by proxy), or by mail in a valuable letter with a list of the attachments.

In your written request you must provide the following information (clauses 27, 130, 169 of the Federal Tax Service Regulations):

full name, tax identification number and address of the organization. If this information is not available, the inspection will not accept the request;

the date on which information about the absence of debt is requested. If you do not indicate it or indicate it later than the date of submission of the request, then the certificate will be issued as of the date of registration of the request with the inspectorate (clause 167 of the Federal Tax Service Regulations);

method of obtaining a certificate (in person by a representative of the organization or by mail). If the method of receiving the request is not selected, the certificate is sent by mail (clause 165 of the Federal Tax Service Regulations);

FULL NAME. representative of the organization who signed the request. If the request is signed by a representative of the organization under a power of attorney, then this power of attorney must be attached to the request.

Within 10 working days from the date of receipt of the request, the inspection must issue a certificate of no debt (subclause 10, clause 1, article 32 of the Tax Code of the Russian Federation, clause 163 of the Federal Tax Service Regulations). In this case, the date of receipt of the request depends on the method of submitting the request and is determined as follows:

when submitting a request in person to the inspection office, the date of acceptance of the request will be the date indicated by the inspectorate employee on a copy of the request (clauses 130, 169 of the Federal Tax Service Regulations)

when submitting a request by mail in a valuable letter with a list of attachments, the date of its acceptance will be the date of actual delivery of the request to the inspection officer. You can find out the date of delivery to the addressee of a registered postal item using the “Track” service located on the official website of the Russian Post (https://pochta.ru/).

A request for the issuance of a certificate on paper can also be sent to the inspectorate using the service “Personal Account of a Taxpayer - Legal Entity”, posted on the website of the Federal Tax Service of Russia at http://lkul.nalog.ru/ (clause 1.1 of Appendix No. 3 to the order Federal Tax Service of Russia dated January 14, 2014 No. ММВ-7-6/8@). Moreover, if the taxpayer indicated in the request that he needs to receive the certificate in person, the inspectorate will send him a notification about the date the certificate is ready. If in the request the taxpayer indicated postal mail as a method of obtaining the certificate, then in the notification of receipt of the request the inspectorate will inform the date by which the certificate will be sent to the taxpayer.

Help in electronic form

To receive an “electronic” certificate, the taxpayer must send a request to the inspectorate in electronic form via TKS (clauses 176, 178 of the Federal Tax Service Regulations). In your TCS request you must indicate:

full name of the organization;

TIN of the organization;

organization address;

the date on which information about the presence (absence) of debt is requested.

An electronic certificate must be sent to the taxpayer within 10 working days from the date the inspection received a request for TKS (subclause 10, clause 1, article 32 of the Tax Code of the Russian Federation, clause 177 of the Federal Tax Service Regulations). This day will be indicated in the receipt of the request (clauses 150, 153, 181 of the Federal Tax Service Regulations).