How to find out the taxation regime by inn. Is it possible and how to find out the counterparty's taxation system by TIN? Other ways to obtain this information

Sometimes, in the course of their activities, entrepreneurs are faced with the need to obtain information about the taxation regime. In this case, this information may concern the entrepreneur himself or his trading partners.

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To carry out this event, you do not have to prepare numerous papers at all - you just need to know the TIN of the entrepreneur or organization.

Now there are convenient opportunities for finding out the taxation regime online or through the IFTS.

Basic information

The taxation system used by the company says a lot, including the procedure for making mandatory payments to the treasury, the current tax rate, the nature of the tax and accounting.

An important role is also played by finding out whether the company pays VAT (especially for potential counterparties).

Sometimes a firm seeks to find out the taxation system that applies not only to their business partners, but also to their own tax regime. This is especially true when a company moves from one system to another.

V general view the taxation system of any business entity is determined by:

Definitions

The taxation system is a set legislative rules, mandatory payments to the budget (taxes and fees) and the procedure for their collection.

It has several varieties, each of which has its own elements: object, rate, benefits, deadlines for reporting to the IFTS, etc. ().

Currently, there are five systems for collecting mandatory payments to the budget in Russia, including the general (OSN), simplified (STS), the single tax system on imputed income (UTII) and agricultural activity (ESHN), as well as the patent system.

TIN is a special code that each taxpayer of the Russian Federation receives after registration with the tax department.

It is a combination of 12 digits, with the first two being the code of the region in which the payer is registered ().

TIN is registered in the constituent and registration documents firm, as well as in its agreements, contracts, reporting, etc. By this code tax authorities can easily identify the subject of taxation.

Existing taxation systems

Any Russian entrepreneur must have general information regarding the taxation systems in force in the country in order to choose the most appropriate option for your business.

General System (OSN)

This is the most common option for collecting mandatory payments from individuals and legal entities in Russia.

If at the time of registration an entrepreneur or organization did not have time to declare the right to use the preferential regime (within 30 days), then they fall under the DOS.

The general system provides for the full maintenance of tax and accounting records, as well as the payment to the treasury of the following mandatory payments:

Simplified system (USN)

Widespread among start-up companies - IP and LLC. It can only be used if the firm complies with restrictive limits regarding annual income, number of employees, number of Vehicle and etc.

In this case, the payer himself has the right to choose one of the objects of taxation:

When using the simplified tax system, enterprises have the right to a simplified mechanism for maintaining tax and accounting records.

In addition, with the “Income” object, the company has the right to deduct from the total amount payable to the budget insurance premiums ().

imputed income tax (UTII)

This special system, which also belongs to the category of preferential. It can be applied by business entities that not only meet headcount and income limits, but also engage in certain activities.

At the same time, businessmen will have to pay only one tax, the contributions of which to the budget are calculated according to a special formula.

Firms on UTII have every right to reduce the amount of tax payable to the budget through insurance premiums, but not more than 50% ().

patent system

It is designed only for small firms that act as sole proprietors and are engaged in certain types of activities.

In fact, the entrepreneur will only have to purchase a patent for a year and worry about other payments to the budget ().

Unified agricultural tax (ESKhN)

It is similar to simplified taxation, but can only be applied to enterprises engaged in the production, processing and sale of agricultural products. In this case, the company must carry out all three processes independently ().

It is worth noting that at special regimes taxation, the company maintains a simplified tax reporting, which has the right to submit to the IFTS only once a year.

Legal grounds

The main regulatory basis for the use of one or another system of making mandatory payments to the treasury is tax code RF.

In particular, Special attention should be given to such chapters as:

The role of the TIN, as a code that identifies any taxpayer, is described in detail in article 84.

The TIN of any taxpayer is usually located in free access, therefore, using this combination of numbers, you can find out not only your taxation regime, but also the system by which counterparties make payments to the treasury.

Currently, the range of ways to establish a tax collection system by TIN is quite wide and includes:

If an entrepreneur and his counterparty are registered in the same city, but in different branches of the Federal Tax Service, information can be clarified through any of them.

Video: choosing a tax system

For example, in Moscow, IP by TIN can establish a taxation system for their partner even through their own branch of the tax department, regardless of which one the counterparty is registered with.

Legal entity

If we are talking about establishing a tax collection regime for organizations, then there are several simple ways:

This is appropriate if the new accountant establishes a tax regime for his company. However, how to find out the LLC taxation system by TIN, if we are talking about a counterparty.

In this situation, the easiest way is to use the TIN. You can do the following with this code:

1. Go to the nearest branch of the IFTS and write an application there indicating the identification code;
2. Enter the TIN in a special field on the websites nalog.ru and gosuslugi.ru, and then instantly receive information;
3. Provide the TIN to the FTS hotline operator with the code and obtain information about the payer and the system of taxation applied by him.

What about IP?

Many entrepreneurs are wondering: how to find out the IP taxation system by TIN?

This issue can be resolved in the same ways as for legal entities, that is:

It should be noted that previously obtaining information about the taxation system by TIN via the Internet was available only to organizations. Now the circle includes IP.

However, for this they will need to obtain a pre-electronic digital signature (EDS). But this procedure is carried out only once.

All legal entities, during their registration, choose the taxation regime that is best suited for them to conduct economic activity. If such a choice is not made, then the enterprise or organization by default becomes a participant in the general taxation regime, which means rather laborious documentary support and significant amounts of budget allocations.

The question of how to find out by the individual taxpayer number may be faced by accountants when they need to check the firm's counterparty or clarify data about their organization.

What is TIN

So, an individual taxpayer number (TIN) is a digital code that is assigned to all taxpayers in the territory of the Russian Federation. It was introduced in 1993, then the TIN began to be assigned to organizations. Since 1997, entrepreneurs began to receive it, and in 1999 it was the turn of ordinary citizens.

TIN is used to maintain and systematize income data of all legal and individuals on the territory of the Russian Federation, as well as to control the transfer of taxes to the budget.

This sequence of 12 digits is indicated in all constituent documents of both legal entities and entrepreneurs.

About taxation systems

The taxation system is a set of rules and regulations in accordance with which business entities transfer contributions to the budget. There are five taxation regimes in the Russian Federation.

To make it easier to determine which system it belongs to entity or an entrepreneur, you need to know the basic parameters of all tax payment modes.

General system

Quite a difficult and time-consuming mode. Its participants are obliged to pay the following types of taxes to the budget:

• on profit: the rate at which it is calculated is 20% for legal entities, 13% for entrepreneurs;
• on property: established by local authorities;
• VAT: depends on the type of product, may be zero, 10 or 18%.

Simplified system

This mode is the most popular among legal entities and merchants. This is, firstly, due to simple tax accounting, and, secondly, with fewer taxes that a participant in this system is required to pay. Only those business entities that meet the requirements of:

In addition, legal entities and entrepreneurs who provide financial, insurance services, conduct gambling, are engaged in the release excisable goods.

The tax rate for participants in this regime depends on the object of taxation. There are two types: "income" and "income minus expenses". In the first option, the rate is 6%, but local authorities may decide to set it at a rate of 1% to 6%. In the second variant total rate- 15%, but the subjects of the Russian Federation can certain categories legal entities or entrepreneurs to establish its size in the range from 5 to 15%.

UTII

In the unified tax on imputed income, the emphasis is on the lines of business that business entities are engaged in. The list of activities is specified in Art. 346.26 of the Tax Code of the Russian Federation. In most cases, participants in this regime are employed in the public service sector.

The tax rate for this regime is set at 15%; local authorities the authorities are allowed to independently set its size in the range from 7.5% to 15%.

ESHN

This regime is intended for agricultural producers whose revenue from activities related directly to agricultural products is 70%. Participants of this system calculate payments to the budget based on the rate of 6%. As a rule, all legal entities involved in the processing, production, sale of agricultural products are on this particular taxation system.

Patent

The patent system, like UTII, is suitable for participants only in certain types of activities. As of 2016, the Tax Code of the Russian Federation lists 63 business lines whose participants can use the patent. The amount of payment to the budget in this case is calculated according to the formula: DB * 6%, where the profitability of a business is the amount of revenue that a company or entrepreneur can receive, established at the regional level, and 6% is the tax rate. For newly registered members of the system, zero rate taxation.

Often, when carrying out entrepreneurial activities, it becomes necessary to obtain information about the counterparty's taxation regime. You can find out this information about an organization or an entrepreneur without leaving the office. How to find out the taxation system of an LLC by TIN online? Let's consider the algorithm of actions in more detail.

What you need to get information about the tax system

To find out the necessary data, you need:

• Computer connected to the Internet
• TIN, OGRN for LLC or OGRNIP for individual entrepreneurs

In order to obtain the necessary information, it is better to use the websites of the Federal Tax Service or the State Services Portal. Do not look for information in other sources - the data provided may be incorrect.

Getting data online: step by step instructions

Getting information online is fast and convenient way, which does not require work with numerous documents and bureaucratic procedures. You can request information on the Tax Service portal or on the State Services website. Below is a detailed step by step guide.

1. Go to the official site tax office http://service.nalog.ru/vyp. You can get access to the actions on the portal using your personal account, or by going through a simple mandatory registration. This will require:

• Click on the "register" button.
• Enter information in the required fields: address Email, unique password, last name, first name, confirm input.
• To complete the registration, follow the link in the letter sent to the specified email address.

1. Click on the "Submit a new withdrawal request" button.
2. From the provided fields "Legal entity" and " Individual entrepreneur» choose the one you want.
3. Enter TIN.
4. Click on the "Create Request" button.

The generated request is registered, it is assigned a number by which you can track the progress. The requested information shall be provided no later than the next day after the registration of the request.

Providing data online on the State Services portal

A similar request can be sent using the State Services service. For this you need:

1. Go to www.gosuslugi.ru.
2. In the catalog of services, select the section "Taxes and Finance", in it the service "providing information from the Unified State Register of Legal Entities". From the proposed items, select "Providing information from the Unified State Register of Legal Entities using Internet technologies."

The information will be prepared within 5 working days by requesting the necessary data from the Federal Tax Service.

By online request indicating the TIN of the object, comprehensive information about the taxpayer is provided, including the type of activity, the taxation system. Information is issued in the form of a certificate, if necessary, the document can be printed.

When is tax information needed?

Entrepreneurs may need information about the applicable tax accounting system in the following cases:

• Preparation of financial documents for transactions with counterparties. To correctly compile the documentation, it is necessary to know exactly which system the partners use.
• If an organization orders services for registering its activities and its documentary support in a specialized company, but does not provide information on taxation.
• When resuming the activities of the Limited Liability Company after a long break: the required data may not be available.

With the help of the TIN, it will not be difficult to find out the taxation system of any organization.

Alternative ways to get information

You can find out which tax system a particular LLC applies by other methods.

1. Appeal to the tax office at the place of registration of the organization with an application for the provision of information.
2. Most easy way- call to hotline FTS and get an answer from a specialist.
3. Use the service of the Federal Tax Service to provide information via SMS. The website of the tax inspectorate contains the required number.
4. Make a request for data to trading counterparties. Payment documents stored by partners always display information about the tax accounting system.

Get information about the application tax system organization, having only a TIN code in hand, is not difficult. You need to choose the most suitable method, the easiest way to do this is online. With the help of TIN data, you can find out both your tax accounting system and partner organizations.

How to find out the taxation system of an LLC? This question is faced by a considerable number of beginners and already successful entrepreneurs.

Choosing a taxation system is an important procedure for an entrepreneur who wants to open an LLC. If it is not done on time, the tax office will automatically appoint (OSNO), which involves considerable costs and maintenance a large number. Therefore, the manager needs to think in advance about what is beneficial for himself and submit an appropriate application.

After several years, the entrepreneur may not remember which taxation system he chose and whether he chose at all. Then the question becomes an edge: how to find out your taxation system for an LLC? Economists who decide to refine their company data may face the same problem. This is also important in cooperation with contractors, since some forms of business activity do not have VAT.

Current tax systems

Tax deduction systems require compliance with the rules for transferring payments to the state treasury. To date, in Russian Federation There are 5 tax regimes.

Today in the Russian Federation there are 5 tax regimes.

It is easier to find out which taxation system an LLC is on by TIN if you have information about the signs and nuances of each of the regimes.

General system

Requires numerous documentation and high costs, which include taxes on income (13-20%), property (the rate is regulated by local authorities), VAT (0-18%).

USN

Its essence lies in the uncomplicated management tax records and few payments. The form is very beneficial, but not suitable for all enterprises. The requirements include: the number of employees of the company (annual average number - no more than 100 people), residual value major material resources(no more than 100 million rubles), conditions authorized capital(25% are owned by other firms).

The simplified system is also not suitable for entrepreneurs involved in financial services, insurance services, gambling.

The object of taxation predetermines tax rate: for users of "income" it ranges from 1 to 6%, and "income minus expenses" - from 5 to 15%.

UTII

The main condition for use - the type of activity that the entrepreneur is engaged in, must be indicated in Art. 346.26 of the Tax Code of the Russian Federation.

The payment rate is set by local authorities and varies from 7 to 15%.

ESHN

The field of activity of the entrepreneur who has chosen should be associated with agricultural activities, where the proceeds from products reach 70%. Each of the participants in the organization must transfer 6% of the rate to the budget treasury.

This system of taxation is the most beneficial for a particular field of activity.

patent system

The rate of new participants in the regime is equal to zero. Further, it is calculated according to the formula: business profitability multiplied by the tax rate - 6%.

Individual taxpayer number

TIN is received by all taxpayers in Russia. This is a kind of digital code that is used to manage data about financial transactions. TIN controls the transfer of fees to the state budget.

The code is indicated in the documents of both private entrepreneurs and legal entities.

You can find out the LLC taxation system by TIN by requesting copies of the organization's documents from the counterparty.

Other ways to find out the tax regime

Each entrepreneur can check the LLC tax system online by visiting the official website of the Federal Tax Service and using a special tool.

Every entrepreneur can check the LLC tax system online.

As you can see, getting information about the tax system is not as difficult as it seemed at first glance. You can find out this information in two ways: by requesting data from a counterparty or online on the official website. Let us pay special attention to the last method, because by performing simple manipulations on the Internet resource, an entrepreneur can easily determine the tax regime of his enterprise or check the counterparty.

The presence of correct information about the taxation system of your organization is a necessary condition for the work of every accountant. In addition, this information is extremely useful when concluding agreements with counterparties. In this article we will tell you whether it is possible to find out the taxation system by TIN (individual tax number- a special code of any taxpayer in Russia - both an individual and a legal entity, which is issued to him upon registration at the branch tax service) and how to do it. Let's start with the definition of such systems that exist today. Taxation systems Before we talk about how to find out the taxation system by TIN, let's deal with the concept itself. It is understood as a number of rules that regulate the amount and procedure for collecting taxes and other fees (Article 11 of the Tax Code of Russia).

How to find out the taxation system of LLC by TIN: 4 ways

It can be used only if the company complies with restrictive limits regarding the size of annual income, the number of employees, the number of vehicles, etc. At the same time, the payer himself has the right to choose one of the objects of taxation: "Income" minus costs” Provides for the contribution of 15% of profits to the treasury. When using the simplified taxation system, enterprises have the right to a simplified mechanism for maintaining tax and accounting records.

Attention

In addition, with the “Income” object, the company has the right to deduct insurance premiums from the total amount payable to the budget (Chapter 26.2 of the Tax Code of the Russian Federation). Tax on imputed income (UTII) This is a special system, which also belongs to the category of preferential.

How to find out online by TIN on which taxation system LLC and IP are located

The question of how to find out the LLC taxation system by individual taxpayer number may be faced by accountants when they need to check the firm's counterparty or clarify data about their organization. Content

• 1 What is TIN
• 2 About taxation systems
• 3 General system
• 4 Simplified system
• 5 UTII
• 6 ESHN
• 7 Patent
• 8 Ways to find out the mode using the TIN
• 9 Taxes for LLCs and individual entrepreneurs: video

What is a TIN So, an individual taxpayer number (TIN) is a digital code that is assigned to all taxpayers in the territory of the Russian Federation.
It was introduced in 1993, then the TIN began to be assigned to organizations. Since 1997, entrepreneurs began to receive it, and in 1999 it was the turn of ordinary citizens.

We learn the system of taxation of the enterprise by TIN

The document can be downloaded from personal account within 5 days. Through the State Services You can find out the same information through the portal of public services.
To do this, do the following:

• access the portal website;
• select "Taxes and finances" from the proposed menu;
• click on "providing information from the Unified State Register of Legal Entities";
• then form a request through "Providing information from the Unified State Register of Legal Entities using Internet technologies."

Surprisingly, in accordance with the data indicated on the portal, the cost of the service under discussion is 50,000 rubles, which, coupled with the deadline for providing information of 5 days, will clearly force the person concerned to prefer the FTS website in order to find out quickly and free of charge the taxation system chosen by the organization .

Is it possible to find out the taxation system by TIN

Important

TIN is used to maintain and systematize data on the income of all legal entities and individuals in the territory of the Russian Federation, as well as to control tax transfers to the budget. This sequence of 12 digits is indicated in all constituent documents of both legal entities and entrepreneurs.

Read also to the content About taxation systems The taxation system is a set of rules and regulations in accordance with which business entities transfer contributions to the budget. There are five taxation regimes in the Russian Federation.

To make it easier to determine which system a legal entity or entrepreneur belongs to, it is necessary to know the basic parameters of all tax payment regimes. back to contents General system Quite complex and time-consuming mode.

How to find out the taxation system

Sometimes a firm seeks to find out the taxation system that applies not only to their business partners, but also to their own tax regime. This is especially true when a company moves from one system to another. In general, the taxation system of any business entity is determined: In the process of registering a business If a company does not declare the right to use one of the preferential regimes, then general system In the course of activity If the company meets the parameters of any of the preferential regimes, then it has the right to submit a notification of the transition to the IFTS at any time; at the same time, the transition itself will be carried out from the beginning of the new tax year. Definitions The taxation system is a set of legislative rules, mandatory payments to the budget (taxes and fees) and the procedure for their collection.

Is it possible and how to find out the counterparty's taxation system by TIN?

Tax Code of the Russian Federation). It should also be taken into account that UTII and PSN are such taxation regimes that apply only to certain types of activities named in the Tax Code of the Russian Federation (clause 2 of article 346.26, clause 2 of article 346.43 of the Tax Code of the Russian Federation). Moreover, regional authorities have the right to narrow down the list of "imputed" and "patent" activities.

Therefore, it makes sense to familiarize yourself with the lists of activities, both in the Tax Code (although they are quite extensive), and with the lists established by regional laws in your subject of the Russian Federation. Perhaps, in principle, it is impossible to apply UTII or PSN for the activities you carry out.
For example, in Moscow, no one can apply UTII since 2014. Accordingly, you could not switch to this special mode. How to find out the IP taxation system by TIN Perhaps the simplest and most reliable way find out the tax regime - personally contact the IFTS at the place of registration with a passport and your TIN.

Appeal to the tax office at the place of registration of the organization with an application for the provision of information.

• The easiest way is to call the FTS hotline and get an answer from a specialist.
• Use the service of the Federal Tax Service to provide information via SMS. The website of the tax inspectorate contains the required number.
• Make a request for data to trading counterparties.

  Payment documents stored by partners always display information about the tax accounting system.

It is not difficult to obtain information about the applied tax system of an organization, having only a TIN code in hand. You need to choose the most suitable method, the easiest way to do this is online.

How to find out the taxation system by TIN on the tax website

IFTS only once a year. Legal grounds The main regulatory basis for the use of one or another system of making mandatory payments to the treasury is the Tax Code of the Russian Federation. In particular, special attention should be paid to such chapters as: 21-26 Describe in detail all taxes and fees that are levied on business entities operating on the DOS 26.1 Reveals the features of the application of the single agricultural tax system 26.2 Indicates under what conditions the company apply the simplified tax system, the basic conditions of this regime, as well as the procedure for switching to this system 26.3 Sets the parameters for the application of a single payment system from imputed income 26.5 Affects the use of the patent taxation system by small firms The role of the TIN, as a code identifying any taxpayer, is described in detail in article 84.
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How to find out the taxation system by TIN on the tax website for free

It can be applied by business entities that not only meet headcount and income limits, but also engage in certain activities. At the same time, businessmen will have to pay only one tax, the contributions of which to the budget are calculated according to a special formula. Firms on UTII have every right to reduce the amount of tax payable to the budget at the expense of insurance premiums, but not more than 50% (Chapter 26.3 of the Tax Code of the Russian Federation). Patent system Designed only for small firms that act as sole proprietorships and are engaged in certain activities. In fact, the entrepreneur will only have to purchase a patent for a year and worry about other payments to the budget (Chapter 26.5 of the Tax Code of the Russian Federation). Unified Agricultural Tax (ESKhN) It ​​is similar to simplified taxation, but can only be applied to enterprises engaged in the production, processing and sale of agricultural products.