Tax control over individuals in Russia. New criteria for the largest taxpayers Why on earth does the Federal Tax Service disclose tax secrets
Order No. MMV-7-2/483 of September 19, 2014 of the Federal Tax Service of the Russian Federation corrected the criteria for classifying taxpayers as the largest. Let's analyze the positive and negative aspects of the changes made.
The fiscal department (Letter of the Federal Tax Service of the Russian Federation dated August 23, 2012 No. AC-4-2 / 13912) noted that the established “largest” criteria are subject to regular clarification depending on economic situation. And by Order of the Federal Tax Service of the Russian Federation of September 19, 2014 No. MMV-7-2 / 483 (hereinafter referred to as the Order of the Federal Tax Service of the Russian Federation), such changes were made to two documents at once:
1) in order of the Ministry of Taxes and Taxes of the Russian Federation dated April 16, 2004 No. SAE-3-30 / [email protected]"On the organization of work on tax administration of the largest taxpayers and the approval of criteria for classifying Russian organizations - legal entities to the largest taxpayers subject to tax administration at the federal and regional levels”;
2) in the criteria for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels, approved by order of the Federal Tax Service of the Russian Federation dated May 16, 2007 No. ММВ-3-06 / [email protected]"On amendments to the order of the Ministry of Taxes of the Russian Federation dated April 16, 2004 No. SAE-3-30 / [email protected]”(hereinafter referred to as the Criteria).
The concept of the largest taxpayer is not disclosed by the tax legislation
Paragraph 1 of Article 83 of the Tax Code of the Russian Federation only establishes that the financial department has the right to determine the specifics of accounting for the largest taxpayers in the tax authorities.
The taxpayer acquires the status of the largest taxpayer from the moment of registration with the tax authority as the largest taxpayer (Letter of the Ministry of Finance of the Russian Federation of October 25, 2010 No. 03-02-07 / 1-493).
Tax administration of the largest taxpayers is carried out (Guidelines for tax authorities on accounting for the largest taxpayers, approved by Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service dated September 27, 2007 No. MM-3-09 / [email protected]):
- at the federal level - in the interregional inspections of the Federal Tax Service of the Russian Federation for the largest taxpayers;
- at the regional level - in the inter-district inspections of the Federal Tax Service of the Russian Federation for the largest taxpayers, created for the constituent entities of the Russian Federation.
By order of the Federal Tax Service of the Russian Federation, changes were made to the Criteria for the largest taxpayers at the federal and regional levels.
"Federal" changes
By order of the Federal Tax Service of the Russian Federation, a special category of taxpayers (organizations of the military-industrial complex) with financial and economic activity. However, for recognition of strategic enterprises as the largest taxpayers, the enterprise must meet all the established criteria. As noted in the Decree of the FAS of the Far Eastern District of July 27, 2012 No. F03-3038 / 2012. “... when resolving the issue of classifying an organization as one of the largest taxpayers, tax authority should be based on an assessment of the totality of circumstances that characterize the activities of a particular taxpayer and affect the organization's possible assignment to the category of the largest taxpayers. That is, if the taxpayer had no export supplies, subject to the other criteria, then the enterprise of the military-industrial complex cannot be assigned the status of the largest taxpayer.
Recall that earlier (clause 4 of the Order of the Federal Tax Service of the Russian Federation as amended on June 27, 2012 No. ММВ-7-2/ [email protected]) taxpayers in the financial sector (credit and insurance companies) were singled out as a separate group, subject to accounting as the largest taxpayers, depending on the following financial and economic indicators:
- total amount of accruals federal taxes and fees according to tax reporting- more than 300 million rubles;
- volume net assets at the end of the year - at least 25 million rubles;
- amount of insurance premiums reporting period- at least 2 billion rubles.
Now this category of taxpayers has been expanded and restrictions on financial and economic indicators have been lifted. In addition, in order to classify taxpayers as the largest taxpayers at the federal level, for organizations financial sector one more criterion was added - the availability of a license for the right to carry out a specific type of activity:
|
List of organizations carrying out financial activity |
License name |
|
Credit organization. |
For banking operations |
|
Insurance organization. |
For the implementation of insurance, reinsurance, mutual insurance, intermediary activities as a broker |
|
reinsurance organization. |
|
|
Mutual Insurance Society. |
|
|
Insurance Broker. |
|
|
Professional market participant valuable papers. |
To carry out activities as professional participant securities market and register maintenance |
|
Non-state pension fund. |
To carry out activities for pension provision and pension insurance |
What are the consequences of transferring this group of taxpayers to the status of the largest?
The main disadvantage of having the status of the largest taxpayer is the close attention from the tax authorities. The frequency of field trips tax audits, as a rule, is 1 time in 2 years.
In addition to field trips (as a rule, lasting six months, and if there are several separate subdivisions- more than six months) of tax audits, tax inspectorates will require additional information about the upcoming amount of tax revenues to the budget, about planned indicators revenue and other indicators (for the forecast of budget revenues).
With regard to the largest taxpayers, so-called "in-depth" cameral tax audits are carried out with the request for additional information and documents.
That is, such organizations will be given Special attention in terms of tax control measures.
According to clause 6 of the Order of the Ministry of Taxes of the Russian Federation No. SAE-3-30 / [email protected] tax administration of financial and credit organizations will be carried out Interregional Inspectorate Federal Tax Service of the Russian Federation for the largest taxpayers No. 9.
Thus, if an organization carries out financial activities, for example, in the Ural region and receives the status of the largest taxpayer, then it will be registered with the MI of the Federal Tax Service of the Russian Federation No. regional and local taxes paid at the location of the organization). In practice, this leads to an increase in the organization's costs for sending documents from the region to Moscow, for telephone calls and travel expenses. Can't be ignored possible problems associated with the transfer of personal accounts from one inspection (in which the taxpayer was registered) to another for the registration of the largest taxpayers (in which the taxpayer will be registered).
"Regional" changes
By order of the Federal Tax Service of the Russian Federation, financial and economic indicators have also been specified at the regional level:
|
Name of indicator |
Regional level |
|
|
It was (as amended by the Order of the Federal Tax Service of the Russian Federation dated June 27, 2012 No. ММВ-7-2 / [email protected]) |
It has become (as amended by the Order of the Federal Tax Service of the Russian Federation dated September 19, 2014 No. |
|
|
The total amount of accruals of federal taxes and fees according to tax reporting data. |
Over 75 million rubles up to 1 billion rubles |
|
|
The total amount of income received (form "Profit and Loss Statement", line codes 2110 "Revenue", 2310 "Income from participation in other organizations", 2320 "Interest receivable", 2340 "Other income"). |
From 1 billion rubles to 20 billion rubles |
From 2 billion rubles to 20 billion rubles |
|
The total value of non-current and current assets(Form "Balance sheet"). |
Over 100 million rubles up to 20 billion rubles |
|
|
The average number of employees. |
Criteria missing |
Exceeds 50 people |
Thus, for the largest regional taxpayers, the lower threshold of the total amount of income received has been increased and an additional criterion has been introduced - average headcount workers.
To become the largest taxpayer, the above conditions must be met at the same time. The changes introduced by the Order of the Federal Tax Service of the Russian Federation will lead to a decrease in the number of the largest taxpayers at the regional level.
Thus, when summing up the results of the administration of the largest taxpayers in one of the regions (Chelyabinsk region), it was noted that as of July 1, 2014, the number of the largest taxpayers amounted to 264 organizations, which is 12 less than in 2013.
That is, the number of largest taxpayers in the region is already decreasing, and taking into account new criteria in an unstable economic situation, their number will be even smaller. And given that the payments of the largest taxpayers make up a large share in the regional budget (up to 80-90%), the "loss" of the budget revenues will also affect social programs region.
In addition, paragraph 5 of the Order of the Federal Tax Service of the Russian Federation expressly stipulates that the largest regional taxpayers in terms of financial and economic activity do not include organizations under special regimes.
But already now, in the relevant chapters of the Tax Code of the Russian Federation, devoted to the application of special tax regimes, restrictive barriers have been established. So, for example, organizations classified as the largest taxpayers are not entitled to apply UTII (clause 2.1 of article 346.26 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 05.08.2009 No. 03-11-06 / 3/204).
Organizations applying the simplified tax system do not fall under the criteria established for the largest taxpayers in terms of financial and economic indicators. The introduction of a special tax regime in the form of the USN, it already implies restrictions on the amount of revenue, the number of employees, the cost of fixed assets (Article 346.12 of the Tax Code of the Russian Federation).
And only when establishing the fact of interdependence and the ability to influence economic results another major organization (Section II of the Criteria, first introduced by Order of the Federal Tax Service of the Russian Federation dated April 24, 2012 No. ММВ-7-2/ [email protected]), such taxpayers can be classified as the largest taxpayers. Interdependence between organizations is determined in accordance with the rules of Article 105.1 of the Tax Code of the Russian Federation. Recall that from 01.01.2012 Article 105.1 of the Tax Code of the Russian Federation established 11 grounds for recognizing organizations as interdependent.
The most difficult is the calculation of direct and (or) indirect participation of an organization in another organization (clauses 1, clause 3, clause 2, article 105.1 of the Tax Code of the Russian Federation). Let us illustrate the calculation with a specific example.
EXAMPLE #1
Organization A entered into an agreement with organization C. At the same time, organization A owns 50% authorized capital organization B, which owns 50% of the shares of organization C. Organization A owns 10% of the authorized capital of organization D, which owns 5% of the shares of organization C.
Entity A's indirect interest in Entity C through Entity D will be 0.5% (0.1 x 0.05 x 100%). Thus, the total product of the shares will be equal to 25.5%, therefore, organizations A and C are interdependent. Entity A is part of the same holding company as Entity C. At the same time, Entity A influences financial results organization C (through the price mechanism). Organization C is the largest taxpayer at the federal level in terms of financial and economic indicators. Based on this, organization A can be classified as the largest taxpayer at the federal level, and at the same time, its financial and economic indicators do not matter.
Thus, the list of the largest federal taxpayers will expand significantly while reducing the number of the largest taxpayers at the regional level.
Besides negative points(increased attention from the fiscal authorities), having the status of the largest taxpayer has a number of advantages in terms of using regional tax breaks. For example, Law Chelyabinsk region"On reducing the corporate income tax rate for certain categories taxpayers” (No. 154-ЗО dated June 23, 2011) establishes a reduced corporate income tax rate (but not less than 13.5%) for organizations implementing priority investment projects with a total project investment of at least 300 million rubles. In this case, the reduced rate will be calculated according to the formula, and the tax benefit will apply only to that part of the profit received from the sale investment project rather than from the activities of the entire enterprise.
The Government of Moscow submitted to the Moscow City Duma a draft law on the establishment reduced rate income tax in the amount of 13.5% for oil companies, as well as consolidated groups of taxpayers. The adoption of the law will allow to consolidate the presence and additionally attract the largest taxpayers of the oil industry to the city. According to the forecasts of the city authorities, starting from 2015, the implementation of the bill will ensure an increase in Moscow budget revenues in the amount of at least 2 billion rubles a year (on the website of the Moscow government - mos.ru). Also, a positive aspect of the changes introduced by the Order of the Federal Tax Service of the Russian Federation is the reduction in the period for maintaining the status of the largest taxpayer. In the event that the taxpayer reporting year no longer meets the established criteria, then under the new rules, the status of the largest taxpayer is retained for two years, and not three years (as it was before).
FEDERAL STATE EDUCATIONAL INSTITUTION OF HIGHER EDUCATION KAZAN (VOLGA) FEDERAL UNIVERSITY INSTITUTE OF MANAGEMENT, ECONOMICS AND FINANCE
DEPARTMENT OF TAXATION
TAX CONTROL FOR INDIVIDUALS
IN RUSSIA
Student gr. 14.3-222
scientific adviser
F.F. Sharipov
assistant S.V. Salmina
Kazan, 2016
The relevance of research
Establishment state control for the citizens isa necessary measure to protect the interests of the state and society.
The value of the ongoing tax control over individuals
is not to have total control over the acquisition
certain property by citizens, but that these monetary
the funds were obtained in a lawful way and from them properly
how taxes and fees were paid.
Purpose and objectives of the study
The purpose of the study is to study the features of tax control overindividuals in Russia.
Research objectives:
a) consider the concept and essence of tax control over individuals in
Russia;
b) consider historical development tax control over individuals in
Russia;
c) study overseas experience organization of tax control over individuals;
d) analyze the formation tax bases carried out by tax
bodies when interacting with state bodies;
e) study the practice of conducting tax audits of individuals by tax authorities;
bodies;
f) study the trends in the development of tax control over individuals under
conducting tax audits;
g) explore the possibilities of applying the international experience of the organization and
conducting tax control over individuals in Russia.
Views of scientists on the definition of tax control in the broad and narrow senses
authorIn a broad sense
N.N. Nesterov
The concept of "tax control" covers all areas of activity of authorized bodies
(state registration of taxpayers (individuals), tax accounting,
tax audits, as well as areas of activity of controlled entities related to
paying taxes)
A.Yu. Ilyin
State control over compliance tax legislation all participants
tax legal relations (including individuals) at all stages of the tax
process - from the establishment of taxes and fees up to the termination of tax liability
author
In a narrow sense
N.N. Nesterov
Tax control is, directly, the conduct of inspections
authorized bodies
A.Yu. Ilyin
Authoritative actions of the authorized bodies of the state to verify the legality of the calculation,
withholding and payment of taxes by taxpayers (individuals) and tax
agents
A.V. Bryzgalin
The set of techniques and methods established by law for the management of competent
bodies ensuring compliance with tax legislation and the correctness of the calculation,
completeness and timeliness of tax payment to the budget or off-budget fund
R.G. Somoev
Tax control, like financial control, is a set of actions and
operations to verify financial, tax and related issues of activity
business and management entities using specific forms, methods of its
organizing and conducting, and driven mainly by the mobilization of taxes and other
obligatory payments in budget system country
T.F. Yutkin
Tax control is an element financial control and tax mechanism
Number of registered tax returns form 3-NDFL in Russia in 2013-2015
The number of taxpayers recorded in the database of the tax authorities of the federal districts of Russia for the tax on property of individuals
in 2012-2014, unitsyear 2012
year 2013
year 2014
The change
Rate of increase
/ decrease, %
For Russia as a whole, while
including:
33574450
34429018
70018323
36443873
108,55
Central federal
county
9054102
9 229 092
20333834
11279732
124,58
Northwestern
federal district
2230366
2 282 079
7 413 462
5183096
232,39
North Caucasian
federal district
2004568
1 750 717
2 037 955
33387
1,67
Southern Federal
county
4560073
4 635 376
6 217 341
1657268
36,34
Volga Federal
county
7927763
8 216 489
15864177
7936414
100,11
Ural federal
county
2386066
2 493 871
6 463 230
4077164
170,87
Siberian Federal
county
4480819
4 845 487
8 933 659
4452840
99,38
Far Eastern
federal district
930693
975 907
2 754 665
1823972
195,98
Name of indicator
The number of taxpayers recorded in the database of the tax authorities of the federal districts of Russia on land tax of individuals in
2012-2014, unitsName
indicator
year 2012
year 2013
year 2014
The change
Growth rate /
decrease, %
For Russia as a whole, while
including:
33574450
34429018
34308914
734464
2,19
Central
federal district
9054102
9 229 092
9 213 525
159423
1,76
Northwestern
federal district
2230366
2 282 079
2 315 533
85167
3,82
North Caucasian
federal district
2004568
1 750 717
1 775 914
-228654
-11,41
Southern Federal
county
4560073
4 635 376
4 669 226
109153
2,39
Volga
federal district
7927763
8 216 489
8 032 350
104587
1,32
Ural federal
county
2386066
2 493 871
2 512 551
126485
5,30
Siberian Federal
county
4480819
4 845 487
4 774 568
293749
6,56
Far Eastern
federal district
930693
975 907
1 015 247
84554
9,09
The number of taxpayers recorded in the database of the tax authorities of the federal districts of Russia for the transport tax of individuals
Number of taxpayers recorded in the databasetax authorities federal districts Russia for
transport tax individuals in 2012-2014, units
year 2012
year 2013
year 2014
The change
Pace
gain /
decrease, %
For Russia as a whole, while
including:
32353111
33259912
34554105
2200994
6,80
Central
federal district
9155731
9 130 819
9 430 418
274687
3,00
Northwestern
federal district
3337942
3 444 011
3 554 098
216156
6,48
North Caucasian
federal district
1285013
1 377 250
1 446 777
161764
12,59
Southern Federal
county
3181865
3 295 355
3 462 656
280791
8,82
Volga
federal district
6653957
6 957 912
7 278 875
624918
9,39
Ural federal
county
3075031
3 164 323
3 274 996
199965
6,50
Siberian Federal
county
4221709
4 398 635
4 555 905
334196
7,92
Far Eastern
federal district
1441863
1 491 607
1 550 380
108517
7,53
Name of indicator
Dynamics of field inspections of individuals in Russia in 2013-2015, units
10. Dynamics of accrued payments (including tax sanctions and penalties) by tax authorities during on-site inspections of individuals in the federal
Dynamics of accrued payments (including taxsanctions and penalties) by the tax authorities during field trips
inspections of individuals federal districts Russia in
2013-2015, thousand rubles
Name
indicator
year 2013
year 2014
2015
The change
Growth rate /
decrease, %
For Russia as a whole, while
including:
11 523 973
11 344 950
9 532 452
-1 991 521
-17,28
Central
federal district
2 817 629
2 555 108
2 049 959
-767 670
-27,25
Northwestern
federal district
1 130 586
888 762
708 884
-421 702
-37,30
North Caucasian
federal district
271 354
302 301
482 856
211 502
77,94
Southern Federal
county
1 340 733
1 061 308
629 085
-711 648
-53,08
Volga
federal district
2 286 700
2 608 173
2 017 741
-268 959
-11,76
Ural
federal district
1 483 463
1 817 749
1 270 089
-213 374
-14,38
Siberian
federal district
1 244 611
1 508 664
1 312 042
67 431
5,42
Far Eastern
federal district
948 897
602 885
1 061 796
112 899
11,90
11. Problems of tax control over individuals in Russia
Problems of tax control over individualsLow tax rate
disciplines
Lack of focus
information function
tax authorities for
tax warning
offenses
Gaps in legislation on
tax control per
expenses of individuals
12. Recommendations for solving the problems of tax control over individuals in Russia
1) it is necessary to develop various programs that improve the situationtaxpayers and giving them more rights, to organize
encourage conscientious taxpayers, develop a system of benefits
individual entrepreneurs.
2) it is necessary to create conditions for the taxpayer, on the basis of which he
will build its own behavior (the work of web resources, the ability to get
tax services in in electronic format, operation of call centers,
hotlines, conducting mass explanatory work, placing
information using the media, information stands, booklets and
other printed matter).
3) it is necessary to develop and put into effect a special chapter of the Tax
Code of the Russian Federation - “Definition tax liabilities individuals based on
their spending and generalized indicators of lifestyle”. Formation in
inspections of the Federal tax service RF electronic dossier physical
persons.
13. Directions for applying the experience of foreign countries on tax control over individuals in Russia
1) The experience of Sweden. Modernization of the AIS "Nalog-3" following the example of the SwedishNational electronic system.
2) Experience of Denmark. Amendments to the Tax Code of the Russian Federation regarding
charges of 4% to the taxpayer for overpayment of taxes and additional 9%
for late payment.
3) Experience of Canada. Formation of a unified telephone network of consulting
services throughout the country with a single telephone number.
Table 1
Number of registered taxpayers in 2007-2009
According to the table, it can be concluded that the growth rate in 2009 is lower than the growth rate in 2008. The factors that influenced this are listed below. In addition, it can be seen that the number of registered legal entities is less than the number of individual entrepreneurs.
To analyze the dynamics of changes in the number of taxpayers, we construct the following figure 1 in the form of a diagram.
Fig.1. Dynamics of the number of registered and registered taxpayers in the Republic of Tajikistan for 2007-2009
The factors that influenced the positive dynamics may be different:
a. Favorable macroeconomic conditions for starting and running a business
b. The growth of the standard of living and, consequently, the availability of free Money to invest in new business
v. Enough level legal regulation procedures for registration and registration of taxpayers; reducing the bureaucratization of these processes and much more.
3. Approval of the sketch of the seal and its production, obtaining a certificate of assignment of Goskomstat codes.
In addition to registration of constituent documents of a newly formed legal entity state registration seals and stamps of this legal entity are also subject.
In addition, a newly created enterprise must go through the stage of registration of statistics codes in State Committee by statistics. To do this, the taxpayer must contact the regional committee of state statistics.
On the basis of the original certificate of state registration of a legal entity, the constituent documents of the legal entity, as well as the minutes of the constituent assembly (or the decision of the founder), submitted by the taxpayer, the specialist of the statistics committee:
Includes the taxpayer in the Unified State Register of Enterprises and Organizations of All Forms of Business Ownership (EGRPO) and issues a corresponding letter;
Issues a registration certificate for a commercial enterprise assigns the following codes to the taxpayer in accordance with the current classifiers: OKPO ( All-Russian classifier enterprises and organizations); KOPF (Classifier of organizational and legal forms of economic entities); KFS (Classifier of Forms of Ownership); OKOGU (All-Russian classifier of authorities and government controlled); OKATO (All-Russian classifier of objects of administrative-territorial division); OKONH (All-Russian classifier of sectors of the national economy); OKDP (All-Russian classifier of economic activities, products and services); OKP (All-Russian classifier of products).
5. Provision required documents in off-budget funds in order to register a taxpayer (pension fund, fund health insurance, fund social insurance).
After receiving from tax office Certificates of tax registration the taxpayer must register with the Department Pension Fund RF, Compulsory Medical Insurance Fund, Social Insurance Fund.
For registration, the taxpayer must submit to the appropriate fund:
Copies of constituent documents of the organization;
A copy of the certificate of state registration;
Minutes of the constituent assembly (or the decision of the founder to establish a legal entity);
document (protocol general meeting founders or the relevant decision of the founder) on the appointment of a director (or other executive body of your organization);
copy information letter on accounting for USREO (statistics codes);
A copy of the certificate of registration with the tax office;
Power of Attorney for the person who registers with the Fund;
Statement prescribed form on registration (an application form can be obtained from the Fund).
6. Opening a bank account.
7. Registration of a settlement account in the inspection of the Ministry of Taxes and Taxes.
The taxpayer may (but is not required to) open a bank account.
If the taxpayer is going to open a current account, then he should order in advance from the Federal Tax Service Inspectorate, in which he is registered, an extract from the Unified state register legal entities. Since without this extract, the notary will not certify the signature of the head of the organization on the bank card to the taxpayer.
When submitting applications, you must also attach other additional documents, namely:
The original of the information letter on registration in the USREO;
Minutes (decision, order) on the appointment of the director;
Minutes (decision, order) on the appointment of the chief accountant, etc.
After opening a current account with a bank, the taxpayer is obliged to notify the tax office where he is registered.
The taxpayer is given 10 days to notify the tax inspectorate about the opened account. Violation by the taxpayer of the established deadline for submitting information on opening an account to the tax authority entails a fine in the amount of 5,000 rubles (Article 118 of the Tax Code of the Russian Federation).
8. For legal entities created in the form joint-stock company, registration of the issue of shares (prospectus) in accordance with applicable law.
Documents for the registration of the primary issue must be submitted no later than one month from the date of state registration of the joint stock company.
It should be remembered that exceeding the 10-day period from the receipt of a certificate of state registration to registration with the Social Insurance Fund will result in a fine of 5,000 rubles. in accordance with tax code Russian Federation and the Code of the Russian Federation on Administrative Offenses.
On August 1, the Federal Tax Service published more information about the companies in the public domain. It was planned that this would be a service that would help check counterparties, it would be convenient to use, everyone would digital economy. In reality, it turned out to be not a service, but some kind of program code. But still, the tax secret is no longer a secret, the data is published, it can be used and learn about you what was previously impossible.
Here's how it works and what everyone will now know.
Who needs information about someone else's business?
Information about legal entities is needed by companies that need to check their counterparties for decency. For example, if a manufacturer purchases raw materials from a supplier, he must check this supplier: is it a one-day job, is he engaged in economic activity whether he pays taxes, whether he has property and employees to fulfill the contract. If this is not done, the tax authorities may have questions for the manufacturer: is he involved in cashing out or tax evasion himself?
Ekaterina Miroshkina
economist
Previously, counterparties were also checked: they looked who the director was, whether there were any litigations, where the company was registered, whether its registration was valid, whether it submitted reports. Now the Federal Tax Service has published a large portion of new data. And will publish more soon.
Why would the Federal Tax Service disclose tax secrets?
For example, tax and fine debts are not a tax secret. And the amount of insurance premiums, and what exactly you were fined for, and the taxes that you pay to the budget. All this is not a secret by law, but will soon be published in the public domain.
The list of exceptions that are not tax secrets is in Art. 102 of the Tax Code of the Russian Federation. You can check this data for your partners, and they - for you.
What data about companies was disclosed by the tax authorities?
Information about the average number. Now anyone can find out how many people officially work in any company. Your partner can find out how many people you have employed, and you can check the partner. What if he has twenty people in his office, and ten of them accept money from you, and according to the reports only two get through? Who are these other people then?
Or are you working with transport company, but, according to the tax, she has two people in the state with a salary of 10 thousand rubles. When the tax authorities check your business, they will ask what kind of partner is this, which issues you invoices for transport services? And why didn't you ask yourself this question? Maybe there were no transport services at all?
In fact, drivers in this company can work as individual entrepreneurs or individuals under work contracts. But the tax will still ask the question. It is better to check your partners in advance and work with those who do not arouse suspicion. But they will also check you. Information about the average headcount must be submitted by all companies.
Information about participation in the consolidated group of taxpayers. This applies only large companies with billions of dollars. Consolidated group- this is when several firms merge and pay income tax together, because they are interconnected. If you don't have any interdependent firms, with whom you together receive 100 billion rubles a year, then your partners will not know anything like that.
This data is also suitable for self-examination. For example, if you are on a special regime and filed a tax notice with the tax office during registration, then the tax office will not issue anything in response. And then they send you a request: why are you not filing a VAT return.
It turns out that the tax office does not know that you are on a special regime, and expects taxes and reports from you in full. To understand, you need to raise documents, although there may not be a second copy with a mark. It also happens that a company is registered for you accounting company or a lawyer. They say that everyone has registered and filed a notification about the transition to special regime. And then it turns out that you were not transferred to the simplified one.
Is that all the IRS said?
Yes, that's all for now. The publication of data in the public domain is divided into three stages:
- August 1- what has already been published.
- October 1- information about income and expenses from financial statements, the amount of taxes and contributions paid.
- December 1- information about violations, tax debts, penalties and fines. And in a year they will publish debts for insurance premiums.
So, it is necessary to quickly pay off debts and register employees?
It's not all that simple. The IRS discloses non-real-time data. By order of the Federal Tax Service, the data is not relevant on the day of publication or request, but on a specific date. Moreover, this date may even be last year.
| When will they publish | Data relevance | |
|---|---|---|
| Special Modes | August 1, 2018 | as of December 31, 2017 |
| Average headcount | August 1, 2018 | for 2017 |
| Amounts of taxes paid | October 1, 2018 | for 2017 |
| October 1, 2018 | for 2017 | |
| December 1, 2018 | as of December 31, 2017, provided that the debt is not repaid by October 1, 2018 | |
| December 1, 2018 | which entered into force in 2017, provided that the fine has not been paid by October 1, 2018 |
Special Modes
When will they publish
Data relevance
Average headcount
When will they publish
Data relevance
for 2017
Amounts of taxes paid
When will they publish
Data relevance
for 2017
Income and expenses according to financial statements
When will they publish
Data relevance
for 2017
Debts for each tax, penalties and fines
When will they publish
Data relevance
Tax violations and penalties for them
When will they publish
Data relevance
which entered into force in 2017, provided that the fine has not been paid by October 1, 2018
This means that on October 1, only those amounts of taxes that the company paid for 2017 will be published. During this period, the business could still be small and even unprofitable, there was little reporting income. And in 2018, it began to make a profit, and there was more tax revenue. But data on this will be available only in 2019. Not all partners will know this - they may think that the amount of taxes is relevant at the date of the request. As a result, the wrong opinion about the business may develop.
With fines, too, there are risks. The company could receive a lot of tax fines in 2017, and by October 1, 2018, pay off all of them in order to conclude a lucrative contract. It seems that the company is conscientious, but it is all last year did not submit reports and paid taxes with delays.
Therefore, this service, although useful, is unlikely to help you get 100% reliable and up-to-date information. It can be used, but you need to check the partner through other channels as well. For example, use tax services with up-to-date information.
How to use the service?
It is impossible to use this service in the form in which it was launched. Because it's not a service, but a set of unreadable data. You cannot specify the TIN and find out what the partner's average number of employees is.
Last year, when there was an attempt to launch Transparent Business, a separate domain pb.nalog.ru was made for it, there was a search by TIN. It worked for a few hours, and then it was closed.
This time everyone was waiting for the same service, but something went wrong. They say that it was intended that way, but you can only download a data file, from which nothing is clear. That is, you will not be able to go to the tax website, indicate the TIN of the partner there and find out what special regime he has, how many people work there and whether there are any tax debts. And a competitor will not be able to easily find out what your balance sheet turnover for 2017 is.
So this service doesn't make sense?
This service makes sense because the data in this form can be loaded and processed by other services that present information in an understandable way. There are many such services. The companies themselves can figure it out if the programmer adapts the code from the files into a readable form. It's easy, but it has to be done.
Open data files have already been processed by those who offer counterparty verification services. There are even bots in Telegram that give out the number of employees by TIN.
Here's what happens if you send such a bot the TIN of companies from the screenshot that we provided above.
Will this be published about individuals?
Not yet. But you can still find a lot of interesting information about individuals. For example, how much they owe according to the requirements of the bailiffs, whether they are registered as individual entrepreneurs, in which companies they are directors and in which courts they were defendants.
You can also find out which company a person works for, and then check this company: how much taxes it pays and how many people work in it. Previously, you could say that you work as a deputy head of the sales department at the conditional Romashka LLC, but now any interested person will find out that there is one person in Romashka, there is no sales department there at all, and there is no one to replace.
What to do with all this?
If you are an individual, raise a glass to those in business.
If you have a legal entity, put in order the reporting and the information that may be known to partners. Despite the strange appearance of the data on the tax website, this information can already be obtained through other services in one click.
Pay fines and tax arrears before October 1st so that you don't ruin your reputation in December.
Register employees if you officially have few of them. You can apply for them part-time, the report does not yet show the salary and contributions. But then get ready for a salary commission.
Get ready to answer questions from partners about small numbers and tax debts, if any. This does not mean that you have a one-day. Even this situation can be well explained. Ask your accountant to help you get it right.