Egrip in electronic form. How to get an extract from egrip for ip through ifns or mfc: step by step instructions. Through the IFNS branch

An extract from EGRIP is an extremely important document for an individual entrepreneur. Like a general civil passport - an identity card of an individual - it contains basic information about the individual entrepreneur and his activities. It is required when conducting transactions, obtaining loans, opening accounts, participating in government contracts and tenders, etc.

An extract for an individual entrepreneur has the right to request not only the entrepreneur himself, but also all interested persons: information from state registers is in the public domain. This is used by businessmen to check potential partners, customers and competitors. In the first case, an officially certified document on paper is required; in others, a copy of it will suffice. How to proceed to obtain an extract from the USRIP for an individual entrepreneur in different situations?

Extract from EGRIP

There are 3 types of statements:

1. in paper form with the blue seal of the tax office and the signature of the official. Such a document has legal significance. On request, it can contain information about the registration of the individual entrepreneur and his bank accounts;
2. in electronic form with enhanced digital signature of the Federal Tax Service. Has legal force;
3. information copy of a document from the Unified State Register of Individual Entrepreneurs. Has no legal value.

The first two documents are accepted in financial and government organizations: banks, foundations, etc. The second will be useful for evaluating a client, competitor, employer.

You can get an extract from EGRIP in different ways:

• visit the office of the Federal Tax Service or the MFC;
• request online on the website of the tax service, the portal of public services or through other services integrated with USRIP;
• order in an intermediary company.

The document has no expiration date. But since changes in the state register are displayed 5 days after they are made, the specified information is relevant precisely during this period. Many financial and government organizations require that no more than a month have passed from the date of receipt.

Receiving a statement through the IFTS or MFC

A paper extract from the USRIP for an individual entrepreneur is issued by tax inspectorates (branches of the Federal Tax Service in the field) and the MFC. To obtain a document, you must prepare:

• a statement and a copy of it to date and mark the employee's acceptance;
• receipt of payment of state duty;
• a simple written power of attorney, if a representative acts on behalf of the individual entrepreneur and an extended statement is required indicating the place of registration of the entrepreneur and the numbers of his current accounts.

The application is made in free form to the address of the IFTS. The name of the individual entrepreneur, passport data, place of residence and e-mail are prescribed in the "header". In the main part, indicate the OGRNIP and TIN of the entrepreneur, the purpose of the document and special wishes: urgency, number of copies, method of receipt (in person or by letter):

From Sergeev Ivan Sergeevich

RF passport XX XX XXXXXX, issued by ...

address:<…>

Statement

I ask you to provide 2 (two) copies of an extract from the USRIP Moscow for the individual entrepreneur Ivan Sergeev, indicating the place of registration of the individual entrepreneur for filing a statement of claim with the arbitration court. Please send the generated documents to the address<…>. I am attaching the original receipt for payment of the state fee in the amount of 400 rubles. (for two copies).

OGRN: XXXXXXXXXXXXXXX

INN: XXXXXXXXXXX

Signature, date ".

When contacting the IFTS, documents are submitted to the registration or receipt of correspondence window. The officer on duty will notify when the statement is ready, put the date and number of the request on the copy of the application.

In many inspectorates, applications are accepted at exactly a certain time, often not all working day - this needs to be clarified by phone or on the website.

In addition to the INFS, you can submit a request for an extract from the USRIP at the MFC. It is a kind of intermediary between entrepreneurs and the tax service. At the end of 2016, 113 centers are operating in Moscow. By working on a one-stop-shop basis, the MFC helps to avoid long queues. The procedure for submitting an application and obtaining an extract is standard.

On the appointed day, you should go to the INFS or MFC with a passport.

Electronic statement from UKEP

Electronic statement is a pdf document with an enhanced digital signature of the Federal Tax Service. To get it, you need to make a request:

• through the personal account of the taxpayer-individual entrepreneur on the service website ();
• using the FTS service, which requires registration only by e-mail;
• on the portal of public services.

How to get an extract from the USRIP for an individual entrepreneur using the free service of the Federal Tax Service:

1. Register in the FTS service using your e-mail, then log in.
2. Follow the link "New application".
3. After the form, enter OGRNIP IP (if it is unknown, you can find it by TIN, full name on the same website).
4. The generated statement will appear in the "List of applications" section.

Depending on the employment of the FTS service, preparation can take up to several hours. The file will be available for download within five days. To open it, a special CryptoPro software version 3.6 and higher must be installed on the computer.

Terms and cost of providing an extract

The cost of an extract from the USRIP depends on the speed of receipt. State duties are regulated by the Decree of the Government of the Russian Federation No. 462 of 05/19/2014:

The fee can be paid at any branch of Sberbank using the details of the Inspectorate of the Federal Tax Service or by bank transfer using a money transfer.

The original receipt for payment of the state fee is provided at the request of the applicant. The FTS receives the necessary information about the payments made from the Federal Treasury upon request. However, the receipt will shorten the preparation time for the statement.

Informational extracts

An information extract from the USRIP can be requested on the website of the Federal Tax Service of the Russian Federation under the link "Business Risks" - https://egrul.nalog.ru/. Registration is not required in this case. On the page that opens, you should select the organizational and legal form of the counterparty (IP), enter the TIN (OGRIP or full name and address) and captcha.

As a result, a pdf file will be generated - a copy of the statement. It has no legal force and can be used to check counterparties, business partners or competitors.

Services for the provision of extracts from USRIP are provided by many intermediary companies. The largest of them are Kontur-Focus (and its official partners) and Kommersant Kartoteka. Additionally, such organizations offer their clients a wide range of services: constant access to services, analytics of the competitive environment, partner assessment, etc.

Intermediaries draw up an extract from USRIP on their own behalf with signing at the tax office, then deliver the prepared document to the client. It will not contain information about the place of registration of the individual entrepreneur, his bank accounts (this information can be included at the personal request of the entrepreneur or his representative). Ordering a statement with delivery is convenient: it saves time waiting in queues. However, the cost of the document is 2– 3 times higher than the state duty.

According to forecasts, in 2017, an online application for an extract from USRIP in paper form will be available with the ability to pay for the service remotely, receive a document by letter or pick it up at a convenient time for the entrepreneur from the nearest MFC.

Hello dear readers. Today we'll talk about how to get an extract from the Unified State Register of Legal Entities. Together with our lawyers, I have prepared this article for you, after reading which you will have no questions about what an extract from the Unified State Register of Legal Entities is, how to get it, where to go and why you need it.

Not to say that often, but periodically this document is requested by certain bodies and organizations. If you are a newbie in business, do not panic when, after registering a legal entity, someone asks for an extract from you. For example, one of the first people who need it is a bank representative in which you decide to open a current account. So, when registering with the tax office, you were given a package of documents, we get it, we are looking for an extract from the Unified State Register of Legal Entities (USRLE). It is still fresh and therefore suitable for presentation to the bank.

After some time, you may be asked for this statement again. In this case, the previous statement will no longer work, you will need to order a fresh one. How to do this will be discussed further.

What is an extract from the Unified State Register of Legal Entities and how to order it

Extract from the Unified State Register of Legal Entities (Unified State Register of Legal Entities) - This is a document containing complete information about the legal entity, as well as information about all the changes undergone by the organization.

This is what it looks like. First 2 sheets

The Inspectorate of the Federal Tax Service sets up a special Register. It contains all the data when companies go through the registration procedure. Ownership and legal status are irrelevant. This Federal Database reflects any information related to changes in organizations.

What information is containedin a regular extract from the Unified State Register of Legal Entities:

• Factual data about the legal entity;
• Full name of the organization;
• Form of organization of a legal entity;
• The size of the authorized capital;
• Legal and actual address;
• Information about the members of the organization;
• OKVED, INN / KPP, OGRN codes;
• Availability of licenses to carry out certain activities and the presence of branches;
• Information about the termination of the activity of a legal entity;
• Changes to organizational documents;
• etc.

What information is contained in extended statements

An extended statement differs from the usual one in that it provides much more information about a particular legal entity. The list is really extensive:

1. The signature of the official along with the seal of the tax authority.
2. Issued certificates to confirm the very fact of the presence of entries in the registry.
3. The records themselves in the register, made on the basis of the documents provided.
4. Information about the prohibition for a legal entity on registration actions.
5. Information about registration with the Pension Fund and other similar organizations.
6. Description of the peasant farm, which served as the basis for the creation of an economic partnership, or a production cooperative.
7. List of persons conducting the reorganization.
8. Persons who have become legal successors.
9. Data on the termination of the legal entity.
10. Information on branches and representative offices.
11. Number, types of economic activities.
12. Formation of a legal entity.
13. On the holder of the register of shareholders.
14. Information on bank accounts.
15. The size of the authorized capital.
16. Passport data of individuals.
17. The name of an individual who has the right to represent the interests of a legal entity.
18. Founders.
19. Contact phones or fax.
20. Legal address of the location.
21. State registration number.
22. The code of the reason for the registration.
23. Documents on the basis of which entries are made in the register.
24. Applicant data.

Types of extracts from the Unified State Register of Legal Entities

There are no other types of statements! Don't bother yourself. There are only 2 types of extract from the Unified State Register of Legal Entities, and these are:

1. Information or Electronic... Free. Available to everyone. It can be obtained from the official website of the tax office. Next, we will tell you more about this. The disadvantage of this extract is that not all government agencies accept it. It only provides general information about the organization.
2. Extended or Paper with "blue" printing... Paid. Extract with passport data of the participants of the legal entity. The term of provision is 5 working days, the cost is 200 rubles, for the urgency of receipt - 400 rubles. Only a limited number of subjects can request it:
   - Authorized representatives of the organization itself (general director, accountant);
   - State authorities: courts, prosecutors, administrative and law enforcement agencies.

To get an extended statement, you must apply to the tax office with a statement. The application can be made in any form on the letterhead of the organization or download sample we have ! In the application, it is important to indicate the full name of the organization, TIN and OGRN.

The statement received in your hands must be stitched and secured with the seal of the tax authority.

When you need an extract from the Unified State Register of Legal Entities

• To confirm the existence of a legal entity;
• In the process of liquidation of the organization;
• Opening or closing a current account;
• Submitting a claim to arbitration;
• Participation in an open tender, auction,;
• Participation in the auction;
• To conclude a deal, if requested by the counterparty;
• Performing any notarial actions in relation to a legal entity;
• Obtaining licensing documents;
• During third party audits;
• and in other cases

How to get an extract from the Unified State Register of Legal Entities

You can get an official extract from the Unified State Register of Legal Entities in two ways:

1. Get an extract from the Unified State Register of Legal Entities online and free of charge

• you can get an extract from the Unified State Register of Legal Entities on the official website of the tax service egrul.nalog.ru

• Enter the input data: TIN or OGRN or the full name of the organization. Most often, it is easy to find the organization's TIN in the public domain, therefore you can easily get an extract from the Unified State Register of Legal Entities according to the TIN absolutely free.
• The search result will give you an organization suitable for your request and a PDF file for downloading the extract itself.

Regardless of your region, the FTS website allows you to get an electronic statement online quickly, simply and free of charge. You do not have to download an electronic document, but look at the extract from the Unified State Register of Legal Entities on the website of the tax authority through a browser.

1. Get an extended extract from the Unified State Register of Legal Entities

As mentioned above, only an authorized person can receive it.

• To do this, you need to submit an application to any division of the IFTS. In the application, indicate the number of statements required to receive copies, the method of receiving the statement (by mail or by hand), do not forget to put a seal and indicate other necessary data provided in sample application.
• Attach a power of attorney from an authorized person to receive an extract (for an accountant, for example) or an order to empower this person to receive an extract (order to appoint a director). Download power of attorney to receive an extract.
• Passport.
• Pay state duty.

Payment of the state duty for an extract from the Unified State Register of Legal Entities in 2019 is 200 rubles. usual statement and 400 rubles. urgent. You can pay the state duty directly at the tax office in the payment terminal, by transferring from a bank card or by electronic payment. Don't forget to print your receipt.

• At the appointed time, come for the document.

Ordering an urgent statement allows you not to wait 5 days, but to receive an official document within 24 hours.

The same steps will have to go through if you contact a commercial organization. This service costs a little more, up to 700 rubles, depending on the region. But it frees you from standing in lines. But it is worth noting that you will receive an extract not much faster, and perhaps even longer.

If you, as a representative of the organization, have certificate CryptoPro(digital signature). Then you can get an extended statement for your organization without leaving your office, all on the same website of the tax service.

This statement will be ready within a day from the date of application. And you can download it within 5 days.

This extract is legally binding and can be submitted to any government agency. It is better to print it on a color printer so that the blue print is clearly printed.

Comparative table of ways to obtain an extract from the Unified State Register of Legal Entities

If there is no data on the requested legal entity in the tax service register, then you will be given a corresponding certificate "on the absence of the requested information."

How to order an extract from the Unified State Register of Legal Entities with delivery to the office

Yes. But such services are not provided by government agencies.

You can apply through commercial companies if there is no time for personal visits to the Federal Tax Service offices. But such a service is more expensive, the cost can go up to a thousand rubles.

You can also get an extract from the office, ordered on the official website of the service. But only if the paper medium is indicated for receipt. With this option, you will have to pay less. But it takes more time to receive. OGRN and mobile number will help track the status of the parcel.

Has it happened to you to come to a notary with an extract from the Unified State Register of Legal Entities, but she does not want to accept it and says to go and get a fresh one ?! Personally, this happened to me. Further, I will tell you about all the terms regarding the extract from the Unified State Register of Legal Entities.

Within 3 working days, the legal entity must inform the tax information about the changes.

For example... Have changed directors or the size of the authorized capital. We inform the tax office, which makes changes to the register of legal entities.

Therefore, notaries ask for a fresh extract, because within 5 days everything can change and new information will appear in the register. The more time passes from the moment of issuing the extract, the more likely it is that the information contained in the Unified State Register of Legal Entities, in respect of which the extract was issued, has been changed, and the information contained in the extract no longer corresponds to the information contained in the Unified State Register of Legal Entities at the current time.

Other periods of validity of the statement:

1. When participating in a tender, the statement must be not older than 6 months.
2. When submitting documents for state. accreditation of public organizations to endow them with the status of All-Russian sports federations, the extract must be not older than 1 month.
3. To perform notarial acts, not older than 5 days.
4. When applying to the arbitration court, the validity period of the extract not older than 30 days.

Advice! Check the expiration date of the statement directly with the organization that requests the statement from you.

On what grounds can they refuse to receive an extract?

• If there is no document confirming the payment of the state fee. Subject to the appropriate condition.
• The text in the request cannot be read for some reason.
• The person who signed the request does not have the authority to contact the tax authority, to obtain information about the applicant.
• Lack of documents confirming the authority of the representative.
• Absence in the request of the full name of the company, or TIN and mailing address.
• A violation is considered a situation when the document does not bear the signature of the person who represents the interests of the enterprise.
• For individuals, a violation will also be the lack of a signature along with the indication of the initials, mailing address.

About accounting service fees

There is still no official explanation as to how the payment for the provision of extracts is taken into account in accounting and taxation. But the Ministry of Finance is clarifying some issues.

If the company uses a simplified taxation system, it will not work to include the statement fee in the general expenses. Even if the object in taxation is income, reduced by the amount of expenses.

This is due to the closed nature of the list, which describes the costs accepted for tax accounting under the simplified system. And in this list there is no item that allows you to do as it was written above. This would be possible only if we are talking about state fees related to federal fees. But the fee for receiving extracts does not apply to such.

But in general mode, such a step is quite possible.

This can happen when registering a legal entity. Therefore, carefully check the documents after their initial receipt at the tax office. Be attentive to the passport data, to the correct spelling of the full name of the legal entity, the address of the legal entity, etc.

An error can be made both by you (when submitting documents for registration) and by an employee of the Federal Tax Service (when entering data into the register). Everything inaccurately needs to be corrected, otherwise they will remain in the tax base and it will be difficult to find information about you as an active legal entity in the future.

In connection with the current negligence, it is necessary to contact the Federal Tax Service for correcting errors in the Unified State Register of Legal Entities.

Law! According to the law, a tax officer is not responsible for mistakes made, therefore, all responsibility falls on the entrepreneur (financial and legal), even if this was not done through his fault.

If you do not correct the mistake in time, you can stumble upon a fine of up to 5,000 rubles.

If a mistake was made intentionally by an entrepreneur, then he faces administrative liability and a ban on engaging in entrepreneurial activity for up to 3 years.

To correct errors in the register of legal entities is submitted.

Download Word

Download PDF

If the mistake was made not through your fault, but through the fault of the tax inspector, then a free-form cover letter must be attached to the application. In the application, it is necessary to indicate what exactly the error is, where and who made it, and indicate the number of the entry in the register of the legal entity. In addition, attach new documents with correct information about your legal entity.

We refer this statement and the cover letter to the tax office. After accepting the application, it goes to the tax officials for consideration. The review period is rather long: from 30 days to 2 months.

But after such a long waiting period, it is not a fact that your application will be satisfied.

Advice! So that you are not caught in deliberate actions, it is best to make all copies of the documents you submit when submitting documents for registration of a legal entity.

After making the correction, you will be given a certificate of the changes made, indicating the state registration number (GRN) of the record, in which the correction was made and a new extract from the Unified State Register of Legal Entities. This document is sent to the postal address of the legal entity.

The state registration number (OGRN) is assigned to each legal entity, information about which is present in the register. These codes are usually 13 digits long. And each has its own meaning. Let's decipher them.

1. The first character is confirmation that the number refers to an entry in the registry.
2. The second and third are the designation of the year when the information about the company entered the database.
3. The subject code of the Russian Federation is hidden in the fourth and fifth characters.
4. The number of the entry in the register made during the current year is shown in characters from the sixth to the twelfth.
5. Finally, the last digit becomes the check digit. This is the result of dividing all previous digits by 11.

It is these numbers that become the main requisites for legal entities. After the number there are complete information about the company and its activities.

It is most profitable to receive extracts from the Unified State Register of Legal Entities via the Internet, as they save a lot of time. Such statements contain information identical to that provided on paper. But it is more attractive because it contains all the latest changes related to the activities of an enterprise. Information on the web is always updated quickly. The only drawback is that the electronic form does not always acquire official legal force along with the paper versions.

Certificates from the Unified State Register of Legal Entities are useful in that they make it possible to fully verify your future partner. Large enterprises regularly carry out solid monitoring of counterparty companies. As a result, there are far fewer reliability problems. This, for example, will allow you to know in advance about the emergence of new founders.

Any manager is interested in learning some of the details that relate to the existence of his competitors. In this case, it is recommended to use automated services that allow you to get help with minimal costs.

• full and abbreviated name of the organization in Russian (also, in some cases, company name in English),
• organizational and legal form of legal entity,
• legal address (location),
• information about the state of the legal entity,
• management of the organization (information about persons who have the right to act on behalf of a legal entity without a power of attorney),
• information about the founders (participants),
• information about the registrar (for joint stock companies),
• the size of the authorized capital of the organization,
• information on the size and par value of shares in the authorized capital of the company owned by the company and its members,
• information on the transfer of shares or parts of shares as a pledge or on their other encumbrance,
• information about the person in charge of the management of the shares transferred by way of inheritance,
• information about branches and representative offices,
• information about the types of activities of the organization (main and additional),
• information about issued licenses,
• information about being in the process of reorganization,
• information about being in the process of liquidation,
• method of termination of activities for liquidated legal entities,
• information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities whose constituent documents are amended in connection with the reorganization, as well as for legal entities that ceased their activities as a result of the reorganization,
• taxpayer identification number (TIN) and information about registration with the tax authority,
• information on registration as an insured in the territorial body of the Pension Fund of the Russian Federation (PF RF) and in the executive body of the Social Insurance Fund of the Russian Federation (FSS RF),
• information that the legal entity is in the process of reducing its authorized capital,
• the date of registration of changes made to the constituent documents, or, in cases established by law, the date of receipt by the registering authority of the notice of changes made to the constituent documents.

An extract from the Unified State Register of Legal Entities is an extract of basic information about this legal entity (with the exception of some personal data about individuals, which are provided only to authorized bodies) from the Unified State Register of Legal Entities of the Federal Tax Service of the Russian Federation.

The Unified State Register of Legal Entities (USRLE) is a federal information resource containing general systematized information about all legal entities carrying out entrepreneurial activities on the territory of the Russian Federation, as well as, in some cases, about organizations liquidated and in the process of liquidation. The register is maintained by the Federal Tax Service of Russia (FTS RF) through territorial bodies. In accordance with the legislation of the Russian Federation, the data of the Unified State Register of Legal Entities are open and publicly available.

The information contained in the extract from the Unified State Register of Legal Entities is key when checking the counterparty and, along with other documents, can confirm the ownership, rights of the founders or the management of the organization to conclude contracts and perform other legally significant actions on behalf of the legal entity (LE), and also give valuable information about the state of the legal entity and the general reliability of the counterparty.

There are several main types of statements:

Regular (electronic, informational) extract from the Unified State Register of Legal Entities- contains the main open and publicly available information from the Unified State Register of Legal Entities. It does not contain the passport data of the founders and managers of the legal entity, as well as information about the bank account of the organization.

You can get an extract from the Unified State Register of Legal Entities online and completely free of charge on the website, the data is updated daily from an official source (Federal Tax Service of the Russian Federation), the document will be completely identical to the extract that you can download on the official website of the tax office (egrul.nalog.ru). The information is always up-to-date to the current date.

Extended statement- contains full information, including passport data of the participants of the legal entity and its head. It is provided only to authorities, courts, state extra-budgetary funds. Such a document is also provided by the tax authority to a legal entity or his representative about himself.

Official extract from the Unified State Register of Legal Entities- a document certified by the seal of the Federal Tax Service and received from the tax authority. It is a numbered and stitched printout on several sheets with the stamp of the tax authority.

The legislation does not oblige them to check counterparties, they are rejected by the courts, since with ... obligations. Failure to take measures to verify the counterparty, documents on his behalf, is ... the measures taken by the taxpayer when checking the counterparty at the stage of its selection are evaluated. It is important ... they are inclined to believe that checking only the legal capacity of the counterparty does not indicate that ... it will be easier to independently verify the reliability of a potential counterparty. Important! Besides the tax ...

Definitions and step-by-step instructions for checking a counterparty ... They seem to be right, but ... provided the Regulation on the selection of counterparties and the Questionnaire for checking the counterparty according to the official websites ... in the tax authority; verification of the fact of entering information about the counterparty in the Unified State Register of Legal Entities; receiving ... then the commission waved a pen to the counterparty. If the check confirmed the impeccable present and ... life hacks can be provided for the impeccable check of counterparties? Agreement agreement sheet. In the document ...

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

Check TIN

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

It is very easy to check this, since the TIN has its own algorithm, and the fake number, most likely, will not correspond to it. It is possible to recognize an error in the TIN in any program for preparing information on the income of individuals by entering the number in the "Employer's TIN" field. If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its belonging to a particular company on the FTS website or using the counterparty verification service.

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

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

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

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

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

The statement can be requested directly from a potential partner or using the FTS service.

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

• First, he confirms that the company is submitting reports.
• Secondly, it allows you to establish whether the organization conducted economic activities.
• Thirdly, from the accounting records, you can learn about the "portfolio" of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think whether it is worth giving such a company, for example, a commodity loan. Too low in comparison with the amount of the proposed transaction, the company's turnover may indicate that the supplier is hiding part of the income. In this case, it is better to refuse the deal.

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

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

Additional analytics

It is necessary to verify the bona fide counterparty and collect evidence that you have performed the necessary verification. Why is it important? In the event of litigation, this will allow you to confirm what your company has shown.

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

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

Company details

Mass registration address

A mass address is one of the hallmarks of fly-by-night firms. At the end of 2017, the Ministry of Finance issued, in which it warned that if there is confirmed information about the inaccuracy of the submitted information about the address of the legal entity, the registering authority has the right to refuse registration. According to the document, the facts of including information about the address of mass registration is the basis for checking the reliability of data in the Unified State Register of Legal Entities. Thus, by registering a company at a mass address, a legal entity or individual entrepreneur runs the risk of being refused registration.

But the tightening of control over mass addresses applies not only to newbie businesses, but also to already registered companies: the tax office sends letters to companies that need to provide reliable information about their address to the registering authority. It will not be possible to ignore the notification of the tax authorities: if the address is not confirmed, the documents submitted do not correspond to the reliability, then an entry is made in the Unified State Register of Legal Entities about incorrect information about the address, which may lead to the exclusion of the organization from the register, according to. It is all the more dangerous to conclude contracts with counterparties registered at mass addresses.

How to check the "mass character" of an address? Firstly, a service is available on the FTS website that compares the address entered by the user with a list of mass addresses. Secondly, it shows which companies are registered at the same address as the counterparty or service of interest to the user. In some cases, such "neighborhood", even if we are not talking about mass registration, may turn out to be significant.

Actual location of the counterparty

By itself, the discrepancy between the actual and legal address does not in any way characterize the counterparty. According to the Federal Tax Service, almost 80% of Russian companies are not located at the legal address indicated during registration. But the tax office recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by leaving the legal or actual address of the prospective partner. This will allow not only to clarify whether the counterparty's office is actually located there, but also to look at the premises, production or retail space, talk with employees and neighbors in the office building. Such a visit can be especially productive if it is made incognito, under the guise of a buyer or potential partner.

In Contour.Focus, you can view a panorama of buildings and surroundings for a specified legal entity in one click. This option is called.

The feasibility of the terms of the contract for the counterparty

It is necessary to have clear evidence that the counterparty has a real opportunity to fulfill the terms of the contract. It takes into account, first of all, the time spent on delivery or production of goods, performance of work or provision of services.

Tax violations

The taxpayer has the right to request from the tax authorities information about the payment of taxes by counterparties. In this case, it does not matter whether the inspection will respond to the company's request. The Code does not establish the obligation of the tax authorities to provide taxpayers, upon their requests, with information on the performance by counterparties of the obligations provided for by the legislation on taxes and fees, or on their violations of legislation ().

As the arbitration practice shows, the very fact of contacting the tax office with a request to assist in checking the good faith of counterparties testifies to the company's due diligence.

In order for the fact of contacting the inspectorate to be recorded, the request should be sent by registered mail with a receipt acknowledgment (you have one copy of the inventory and the returned notice) or submit the request personally to the office of the tax inspectorate (in this case, a copy of the request with a mark of acceptance remains on hand) ...

Arbitration cases

"Black list" on the website of the Federal Tax Service

This is a register of disqualified persons. Disqualification is an administrative punishment, which consists in depriving an individual of certain rights, in particular, the right to hold managerial positions in the executive management body of a legal entity, to be a member of the board of directors (supervisory board), to carry out entrepreneurial activities to manage a legal entity.

The grounds for disqualification may be deliberate or fictitious bankruptcy, concealment of property or property obligations, falsification of accounting and other accounting documents, etc.

To avoid cooperation with companies whose head was disqualified, it is enough to check a potential partner through a special service on the FTS website. The search is carried out by the name of the legal entity and OGRN.

By the end of 2018, the FTS launched the Transparent Business service in test mode, which can be used to collect complex information about the taxpayer - organizing and exercising due diligence.

If you enter data on TIN, PSRN or company name into the search, the following information will appear:

• the date of state registration and the main state registration number of the legal entity, the method of formation of the legal entity and the name of the registering authority;
• information about the registration of the organization with the tax authority;
• the state of the legal entity;
• legal entity address and information about the address of the mass registration;
• OKVED;
• the size of the authorized capital;
• inaccurate information about the head of the company, management of the activities of many other legal entities;
• category of the subject of small and medium-sized businesses.

Pay attention to the triangle sign, which may appear in the section as a warning. This means that the information requires special attention.

Powers of the person signing documents

The Ministry of Finance recommends, when checking counterparties, to receive documentary evidence of the authority of the head (his representative). If the documents are signed by a company representative, a power of attorney or other document must be obtained from the counterparty authorizing a particular person to sign documents on behalf of the company.

The Ministry of Finance also recommends that taxpayers request identification documents from the head of the counterparty company. This will confirm that the documents are signed by the person who has the authority to do so. In addition, there may be cases when the counterparty is registered for a lost or stolen passport. You can find out on the FMS website.

Trade information

Confirmation of personal contacts at the conclusion of the transaction

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

Verification of documents for the transaction

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

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

The above list of "filters" is incomplete. There are other ways to show discretion in choosing a counterparty and get the most complete information about him.