The Federal Tax Service of the Russian Federation requires the taxpayer to exercise due diligence when working with partners. To reduce business risk, it is recommended to check legal counterparties for transactions. Otherwise, problems may arise, for example, with VAT refunds, even leading to prosecution from the tax office. There are new paid databases for checking your supplier: Counter Focus, SKB Kontur, etc. Such databases are functional and contain a lot of systematic information that they post government bodies, including reporting.

There are a number of free sources on the Internet to help with verification: on the FMS website it is recommended to find out whether the passport of the person signing the agreement is valid; on the website of the Arbitration Court of the Russian Federation there is a file of arbitration cases in which the company is a defendant. In order to make a conclusion about the integrity of the service provider, or to identify a problem, it is often enough to use the website of the Federal Tax Service of the Russian Federation.

Business risks: how to check yourself and your counterparty on the tax website

Check yourself and the counterparty of the Federal Tax Service of Russia official website. This electronic online service allows you to obtain information about your counterparty for free.

Check yourself and your counterparty nalog.ru by TIN

Operation of the Federal Tax Service service is convenient and clear. By clicking on the link www.nalog.ru, select the section “Individual Entrepreneurs” or “Legal Entities”, depending on the type of company. Next, select “Counterparty verification” from the list. In the form that opens, it is suggested to simply fill out the TIN (or OGRN, if only this is known). The TIN number is contained in the company details. Next, you need to enter the numbers from the picture in the field. If the correct TIN is entered, then a line of information about the counterparty will open: address of the counterparty, TIN, OGRN, KPP, date of assignment of OGRN, date of entry on termination of activity. More detailed information can be seen in the pdf file with information from the Unified state register Legal entity (abbreviated as extract from the Unified State Register of Legal Entities, for individual entrepreneurs, extract from the Unified State Register of Individual Entrepreneurs).

How is checking done in your city?

If you only know the name of the counterparty and the region of its location, then in the “Checking the counterparty” section of the form, in the “Search by” line, switch the marker to “Name of legal entity.” Enter a name in the field. Next, select “Region of location” from the list. The Unified State Register of Legal Entities does not record records for the cities of Kazakhstan and Belarus, so searches for these regions are not carried out.

A region is understood as the name of a region or region, a republic, or the cities of Moscow and St. Petersburg. For example, for Voronezh, Murmansk, Kursk, Nizhny Novgorod, Samara, Volgograd, Ryazan, Tyumen, Kaluga, Novosibirsk, Kaliningrad, Tomsk , Chelyabinsk, Irkutsk, Vologda, Bryansk corresponding regions, Ufa Bashkortostan, Berezniki Perm Territory, Krasnodar and Krasnoyarsk Krasnodar and Krasnoyarsk Territories, Surgut Khanty-Mansi Autonomous Okrug, Kazan Tatarstan, Ekaterinburg Sverdlovsk region, Grozny, Chechen Republic, Elista, Republic of Kalmykia. To start the search, you need to enter the numbers from the picture. The service may eventually issue several organizations, from which you can select one specific service provider. It is recommended to expand the scope of the search by entering the names of each enterprise in the group (if there is information about the inclusion of this counterparty in the group), to ensure that there are no problems with the entire association, holding, etc.

On the “Counterparty Check” page you can view the following data:

• information about the legal entity persons and individual entrepreneurs with requests to make changes to the Unified State Register of Legal Entities (constituent documents);
• legal entities for which a decision on liquidation, reorganization,
• inactive legal entities that are excluded from the Unified State Register of Legal Entities;
• register of disqualified persons;
• addresses of mass registration of companies;
• companies absent from their place of registration;
• legal entities with tax debts;
• information about individuals, managers (participants) of several companies.

A separate list is provided legal entities created in Ukraine, information about which is included in the Unified State Register of Legal Entities. There is also a link to a website with information from the FSSP Enforcement Proceedings Data Bank.

Extract from the Unified State Register of Legal Entities

Extract from the Unified State Register of Legal Entities, check yourself and your counterparty for free, how to do this?

So, as a result of searching by TIN or name, more detailed information can be found in the issued pdf file of an uncertified extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, available for downloading for free. The statement will be generated on the date of the request. It contains information about whether the enterprise is active or not, information about its founders/owners (depending on the form of the company LLC, JSC, PJSC, etc.), director, location address, information about the dates of changes to Unified State Register of Legal Entities, registration authority (MIFTS number), date and year of registration, types of activities according to OKVED. This information allows you to assess when the organization started operating, whether it has signs of a shell company (mass registration address, dummy/disqualified manager), whether the company is active and whether the composition of participants or the manager will change in the near future.

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

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

• Trustworthiness - the company's intentions and its relationship with the government and other business partners;
• assessment - identifying the main assessment criteria and objective information;
• knowledge - understanding what information is worth considering and what is not.

Why search and check counterparties?

Verifying a counterparty is a comprehensive and not one-time job, as many may think. But it is necessary, because the company’s money and reputation are at stake. It is not for nothing that the tax authorities warn that responsibility for choosing a counterparty lies entirely with the company. Therefore, it should be interested in assessing the risks and tax consequences that may arise as a result of cooperation with dubious counterparties. If the tax office has claims against one of your counterparties, it is likely that you will unwittingly find yourself in trouble.

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

Why the service is convenient:

• The search for a company or individual entrepreneur is carried out by name, address, full name, tax identification number and other parameters. The relevance and reliability of information is guaranteed through access to official government open sources.
• In addition to the latest extracts from the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, the user receives data from the Card Index of the Supreme Arbitration Court, the Federal Bailiff Service, and the State Contract Database Federal Treasury, Unified Federal Register of Bankruptcy Information, Rosstat Organizations Accounting Database.
• The company card, in addition to all other necessary information, includes a selection of links with mentions of the company on the Internet, which allows you to speed up the process of collecting facts by aggregating information from the media, from forums with reviews, from the website of the company itself and the websites of its partners, suppliers and clients, from the issuer's information disclosure page, from news resources.
• The service user can put 1000 companies under surveillance. Upon learning of changes in data, Contour.Focus will notify the user about them by email.
• The service is able to analyze organizations according to criteria preset by the user.

Offline verification of the counterparty, identification of suspicious signs

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

What needs to be done?

• Make sure that the company is actually located at the address indicated in the documents.

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

• Get to know the company's management personally when discussing terms of cooperation and concluding transactions.
• Make sure that the company intends to comply with the terms of the transaction.

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

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

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

In this material, I have combined many ways to check the organizations with which you are going to cooperate. Checking a company is actually quite simple: just follow the steps according to the checklist below. Almost all of the above methods for checking companies are free.

Among the paid services with demo mode, there is also plenty to choose from, for example, this is the one I use myself:

Has to be one of the most useful services. It is not for nothing that disputes continue to rage about whether the list of information provided constitutes a disclosure of tax secrets.

In the future, the service should become an effective tool for identifying ephemeral scams.

However, as of August 1, 2018 (when its full version should be launched), the service is “knocked out.” There is no time frame for restoring functionality.

UPD: It's working! But “somehow.” Poor and clumsy. But maybe you'll be lucky and get some benefit out of your counterparty.

One of the main services for verifying legal entities. You can search by TIN or by organization name. The service is located on the tax office website and can be used for free. The result of the company search is current information from the Unified State Register of Legal Entities in the form of an extract.

The most important thing that allows you to check the service (and what is very often ignored when concluding a deal! - which is simply a paradox) is the reality of the organization’s existence.

In the statement you can see the following information:

• about the director;
• about the founders;
• date of creation of the legal entity;
• information about reorganization, liquidation, etc.;
• size of the authorized capital;
• OKVED codes and other information.

An extract from the “Check yourself and your counterparty” service can also be used to join a claim in the event of a legal dispute in arbitration courts.

You can check both individual entrepreneurs and legal entities.

The service allows you to “break through” the company’s debts, which have already reached the point of forced collection by the bailiff service.

Allows you to evaluate:

• the presence and total amount of debts of the organization (and, accordingly, its relations with other companies);
• presence of claims from the tax inspectorate, Pension Fund, etc.;
• the likelihood of bankruptcy of a legal entity.

Through this database You can also find the debts of the director of the organization and its founders. This can also reveal a lot about them, and in some cases may have direct consequences for you (for example, challenging transactions).

Also very important files reflecting disputes in arbitration courts throughout Russia.

On the one hand, the presence of disputes in the courts is an indicator of the real activity of the company and this gives some confidence that you are not dealing with a fly-by-night company.

However, for a deeper analysis, it is better to study the most typical court decisions for a given legal entity and especially pay attention to whether there are court decisions related to its bankruptcy. Also look at how regularly your potential counterparty pays off with its partners and how demanding it is in its relations with them.

Information on the bankruptcy of legal entities is officially published in Kommersant. There you can find information not only about the fact of declaring bankruptcy, but also other information provided for by bankruptcy legislation (for example, about meetings).

Also useful in this regard is the “Unified Federal Register of Bankruptcy Information” bankrot.fedresurs.ru.

A non-state service is an aggregator of court decisions of arbitration courts and courts of general jurisdiction. Possibility of searching by judges, by regions, by specific representatives.

The greatest usefulness is when searching for decisions of courts of general jurisdiction in relation to the director and founders of a legal entity.

The check is useful because:

• allows you to find out whether the organization is a small or medium-sized business (in some cases this matters);
• shows that the organization submitted reports in the last reporting period, since it is on the basis of this data that the status is assigned.

Direct usefulness, of course, for state and municipal organizations.

However, if your potential counterparty is on this “black list,” this is a reason to think about his honesty.

Despite the fact that at the top there is the inscription “Prosecutor General’s Office...”, the service also shows planned and completed inspections of other regulatory and supervisory authorities (for example, the labor inspectorate). Of course, such inspections may result in administrative suspension of activities, large fines and other penalties if violations are detected. Therefore, the service is very useful.

Useful, for example, in the case of purchasing equipment with identification numbers or cars for your organization. The information in the register is of an official nature.

In case of purchasing real estate (buildings, offices, structures), checking these registers is mandatory!

Currently, there are two essentially independent registers - the cadastre and the Unified State Register. Information about the object must be requested from both registers.

You can use both the official website and websites that are partners of Rosreestr. Through partner sites, statements can be received in no more than a few hours, through the official service - in a week.

Example of a quick statement website: vrosreestre.ru

The extracts contain information about the owners, encumbrances, legal claims, as well as real (legally significant) characteristics of the object.

Of course, if a transaction is concluded for the supply of office supplies, this check is not necessary.

But it is useful if you involve some specialized specialist to perform certain works or services (for example, a lawyer or auditor). Allows you to verify the qualifications of the specialist.

The only problem is that the Rosobrnadzor website barely works. But maybe you'll get lucky.

This database does not yet contain all documents, but it is being updated.

We have developed a convenient online service to check yourself and your counterparty on the tax service website. You can check the counterparty by TIN, power of attorney, registration certificate, financial statements, etc.

Why does a company need to check itself and its counterparty?

Tax authorities pay particular attention to how well a company has checked its counterparties before entering into transactions with them. If inspectors believe that the company did not exercise due diligence, they may remove expenses, VAT deductions, or even invalidate transactions. To avoid this, check yourself and your counterparty.

How can an accountant work under the new rules? Since 2017, a record number of amendments have come into force. In the next issue of the Russian Tax Courier magazine we will publish a large table of changes with detailed advice experts on how to profitably apply innovations in practice. as a gift you will receive access to online services, legal framework and encyclopedias on all reporting forms with examples and ready-made samples. Hurry up to subscribe,

How to check yourself and your counterparty: follow the step-by-step instructions

Counterparty due diligence is a set of steps that helps you ensure that transactions with a potential or existing partner will not lead to adverse tax consequences. So, let's start checking step by step.

Step #1. Extract from the Unified State Register of Legal Entities.

First of all, you need to check the counterparty on the tax service website at nalog.ru. In the electronic services section, go to the “Business risks: check yourself and your counterparty” service. Here you can find information about state registration legal entities, individual entrepreneurs, peasant (farm) households.

The service allows you to exercise due diligence when choosing a counterparty (supplier, contractor), provides information on the state registration of legal entities, individual entrepreneurs, peasant (farmer) farms, and allows you to search for information in the register of disqualified persons.

What the service shows

The service contains information about mass registration addresses; information about persons in respect of whom the fact of impossibility of participation in the organization has been established in court, information about legal entities that are absent at their legal address.

The service generates the search result in a table. When a counterparty, for example, is liquidated, the column “Date of termination of activity” will be filled in the table. Then download the full statement. The service presents it as a PDF file. The extract shows why the inspectors excluded the company from the Unified State Register of Legal Entities. It is important.

After all, if the counterparty is reorganized, its debts will be transferred to the legal successor. This means there is no reason to recognize income and expenses. It’s a different matter if the counterparty himself decided to liquidate or was declared bankrupt. Then the company must take into account accounts payable in income, and have the right to include outstanding debts of counterparties in expenses.

To confirm the liquidation of a counterparty, order an electronic statement with enhanced qualified electronic signature. It's also free. An electronic statement with an enhanced signature is equivalent to a paper document with a tax stamp (letter of the Ministry of Economic Development of Russia dated 06/27/16 No. D28i-1629 and information letter of the Bank of Russia dated 01/20/16 No. IN-015-55/3).

You can search for a person of interest by legal entities and individual entrepreneurs.

How to check a legal entity?

Search for legal entities by OGRN/TIN or name of the legal entity.

How to check individual entrepreneur?

If you are looking for an individual entrepreneur, enter your OGRNIP/TIN or full name and region of residence.

Electronic extracts from the Unified State Register of Legal Entities are not reliable

Document: letter of the Federal Tax Service of Russia dated 09/02/16 No. ED-3-14/4045@
Consequences: it has become more difficult to verify the counterparty

For companies that want to ensure the reliability of a counterparty, it is now risky to rely on an electronic extract from the Unified State Register of Legal Entities. So, even if the tax authorities made an entry in the register about the unreliability of information about the counterparty, electronic statement this information is not yet available. The Federal Tax Service informed about this in a letter dated 09/02/16 No. ED-3-14/4045@.

Tax officials have the right to make an entry about the unreliability of information in the register if an audit shows that the information in the Unified State Register of Legal Entities does not correspond to reality (clause 6 of article 11 Federal Law dated 08.08.01 No. 129-FZ). But first, inspectors will ask the company to correct the data in the register. The organization will be given 30 days to do this. If the company does not submit new information about itself, inspectors will make a note in the register. And the director of the company will be fined under Part 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation (decision of the magistrate of judicial district No. 1 of the Alekseevsky district and the city of Alekseevka, Belgorod region dated 08/06/14 No. 5-472/2014). In addition, subsequently, for three years, the director of such a company or participant will not be able to register a new organization.

For counterparties of organizations for which there is a record in the Unified State Register of Legal Entities about unreliable information, such a record carries increased tax risks. Inspectors may remove tax expenses or refuse VAT deductions. Therefore, if the company is facing a major transaction, request an extract from the Unified State Register of Legal Entities for the potential counterparty in paper form.

The Federal Tax Service claims that it will soon finalize its electronic services. Then a record of unreliable information will be indicated in the “additional information” column of the electronic statement.

Step #2. Checking the counterparty by TIN: valid TIN of legal entities

One of the most important stages checking your partner - checking the counterparty by TIN. In a separate thread on the tax website, check your partner’s TIN and make sure it is valid. For example, as reported on the official website of tax authorities nalog.ru, as of June 8, 2016, a total of 1,702,145 valid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check the TIN?

Select your region on the tax service website. Next, enter the TIN into the empty field and click “Search.”

Step #3. Invalid certificates

In total, as of May 12, 2016, 3,599,823 invalid certificates were registered in the database of the Federal Tax Service of Russia for the city of Moscow

How to check the certificate?

Ideal wording for regulations on online verification of counterparties

Companies prefer to check their counterparties for risks through online services of tax authorities. It's fast and free. But now judges are increasingly deciding that one check through the Federal Tax Service website is not enough. In their opinion, it is necessary to use other publicly available information that can be found for free on the Internet (resolution of the Eleventh Arbitration Court of Appeal dated February 27, 2015 No. A72-5803/2014). Moreover, judges themselves now often give hints on where to get data for verification.

Step #4. Checking the counterparty by TIN: invalid TIN of individuals

In a separate service on the tax service website, anyone can check the counterparty by TIN. This verification of the counterparty by TIN is carried out using the database of invalid TINs. For example, as of June 8, 2016, a total of 3,797,733 invalid TINs of individuals were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check by TIN?

Select your region on the tax website, and then start checking using the information you have: TIN, inspection code or the period when the TIN was invalid.

Step #5. Checking the counterparty by TIN: invalid TIN of legal entities

Checking the counterparty's TIN also includes such a stage as checking whether the partner's TIN is included in the database of invalid TINs. For example, according to information on the official website nalog.ru, as of June 8, 2016, a total of 1,111,000 invalid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.

How to check by TIN?

Select your region on the tax website. Then enter the TIN, checkpoint or the period when the TIN was invalid. It is not necessary to enter all the data at the same time.

Step #6. Checking foreign counterparties

The Federal Tax Service website has a new electronic service through which a company can check a foreign counterparty. This is an additional opportunity to check the reliability of a business partner. Previously, companies could check online only Russian counterparties in the section “Business risks: check yourself and the counterparty.”

The service provides access to information from the state register of accredited branches and representative offices of foreign legal entities (Clause 11, Article 21 of Federal Law No. 160-FZ dated 07/09/99). The company will be able to find out the full name of the branch or representative office and its address, as well as the date when the state accreditation record number was assigned or the date of its termination.

To check a foreign counterparty, go to the tax authorities’ website nalog.ru and go to the “Electronic Services” section (on the right on the main page of the site). Select “Register of accredited branches and representative offices of foreign legal entities (RAFP)”. The service is free and the database is open access. To check, specify one of the search options:

— INN/KPP;
- Name;
— state accreditation record number (NRA).

It is safer and faster to search for a counterparty using the TIN. This required details, It is not necessary to provide a checkpoint. When only the name is known, you can refine the search and select the region in which the counterparty is located. Fill in the required fields with an asterisk in the search card, enter the numbers from the picture and click on search.

A list of branches and representative offices will appear on the screen foreign companies, which will fit the given parameters. To save detailed company information in PDF format to your computer, click the icon on the right. The extract will also contain data on the types of activities of the foreign counterparty, the number of personnel, information about the manager, details of certificates, etc.

Check even those counterparties from whom accountables buy household goods

Who won the argument: inspection
Details of the judicial act: Resolution of the Arbitration Court of the North Caucasus District dated May 23, 2016 No. A53-5042/2015
Issue price: 269 ​​thousand rubles

The organization gave employees money on account to pay for parking and purchase household supplies. Accountants prepared expense reports and attached cash receipts to them.

During the audit, tax officials discovered that the checks indicated non-existent TINs, and the sellers themselves were not registered in the Unified State Register of Legal Entities. The auditors considered the transactions fictitious and excluded them from tax expenses cost of household goods and parking. And employees were additionally charged personal income tax.

The court supported the inspectors. The company gave money to accountants for three years. But during this time, she never checked the suppliers, at least according to the Russian Federal Tax Service database. The organization did not show due diligence when choosing contractors. Therefore, it bears all the risks that arise when working with an unscrupulous supplier (clause 10 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53).

Judicial practice on similar disputes

Previously, the courts allowed the company to take into account expenses, even if the hotel receipt contains a fictitious TIN (resolutions of the Arbitration Court of the Ural District dated 08.28.15 No. F09-5678/15 and FAS North-Western District dated 11.15.12 No. A52-1635/2012). After all, the employer cannot check the hotel in advance, since he does not know where the business travelers will stay.

Step #7. Nine useful sites for online verification of a counterparty

We've rounded up nine more official sites here that you should check out:

Checking the power of attorney with the counterparty's representative

On the Internet you can check whether the power of attorney from the representative of the counterparty has been revoked. The website of the Federal Notary Chamber www.notariat.ru contains a database of revoked powers of attorney. It includes only those powers of attorney that have been certified by notaries. The database is also available at the link http://reestrdover.ru/. It is advisable to use it for a comprehensive check of the counterparty before concluding an agreement.

The database is not publicly available. It can only be used to check whether a specific power of attorney has been revoked. To do this, you need to know at least one of the following details of the power of attorney:

—date of certification by a notary;
- registry number.

This information is indicated on the search page. The result is displayed in the form of a table (see screenshot below). It additionally reflects:

— information about the notary who certified the power of attorney;
—date and time when information about the revocation of the power of attorney was entered into a single information system notary office

If the power of attorney is not revoked, at the end of the search a message appears: “A total of 0 records found. Refine your search terms."

The presence in the database of a power of attorney presented by a representative of the counterparty is an alarming sign. After all, this person does not have the authority to conclude a transaction or perform other actions on behalf of the counterparty. If the organization nevertheless concludes a deal with him, there is a high risk that it will subsequently be declared invalid (clause 1 of Article 166 of the Civil Code of the Russian Federation). For example, according to a claim by a company on whose behalf a representative acted.

Another possible scenario is that the tax authorities will consider this counterparty to be a one-day company. Especially if there are other signs of dishonesty. As a result, they will deny the organization the deduction of “input” VAT and accounting for expenses on transactions with this counterparty.

Checking the counterparty according to financial statements

An unscrupulous counterparty may not only fail to pay for the supply, but also become a reason for additional taxes. You can assess the reliability of potential partners for large contracts by analyzing their financial statements for the past year. Companies are required to submit it to the inspection and statistical department (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation and clause 1, article 18 of the Federal Law of December 24, 2011 No. 402-FZ “On Accounting”), especially since it is now in in free access.

How to obtain counterparty financial statements

Request from the counterparty.

Since accounting statements are not a commercial secret (Clause 11, Article 13 of Federal Law No. 402-FZ dated December 24, 2011), a refusal to provide them should raise red flags. The disadvantage of this option is that the counterparty may issue a falsified balance sheet in order to appear in a favorable light. After all, it is not difficult to falsify a note on the receipt of data by tax authorities on photocopies of the balance sheet.

Obtain from Rosstat on the Multistat portal.

The service address is www.multistat.ru → Online information resources of the Rosstat State Medical Center → Enterprises and organizations. But the information will be paid (at the time of signing the number - 398 rubles). In addition, reporting enters this database with a delay. At the time of writing, the Multistat website indicated that the system was updated on June 11 and contains reporting for 2005-2014.

Get it on the government services portal.

Portal address - beta.gosuslugi.ru → Popular services → All popular services → All services (by department) → federal Service state statistics > Receipt by interested users of annual accounting (financial) reporting data.

The portal operates on the same database as Multistat, so there are delays in the publication of data. But here reporting is provided free of charge and within a few minutes of request

First stage. Compare the dynamics of indicators over several years

Analysis of financial statements for two or three years in a row will reveal trends in the activities of a potential counterparty. There are many indicators. We have listed the most informative ones in the table below.

EXAMPLE.

LLC "Company" plans to enter into a large supply agreement with a new buyer - LLC "Counterparty". Analyzing the financial statements of the future partner, the company revealed a two-fold decrease in the return on sales ratio from 2014 to 2015. The management of LLC "Company" decided to conclude an agreement with the counterparty for a smaller amount.

Tax authorities’ references to the low profitability of counterparties most often do not find support in court. An example of this is the determination of the Federal Antimonopoly Service of the Ural District dated December 20, 2013 No. F09-13580/13. But there are decisions in favor of the inspectors (resolution of the Arbitration Court of the North Caucasus District dated December 14, 2015 No. F08-9113/2015). Therefore, it is safer to analyze the dynamics of coefficients at least for suppliers with whom the company plans to enter into large contracts.

The counterparty is similar to a one-day company. What argument of the tax authorities turns out to be the last straw in the dispute?

If a supplier has signs of being a one-day company, tax authorities consider transactions with him fictitious. As a result, the buyer suffers. Inspectors refuse to allow him to deduct VAT and account for expenses on these transactions. We are talking about the following typical signs of a one-day event:

— there are no fixed assets or other property on the counterparty’s balance sheet, without which it is impossible to fulfill obligations under the transaction;
— there is one person on staff, usually CEO, aka Chief Accountant and the sole founder;
— the supplier has no expenses for current activities — for payment utilities, rent, communication services, salary payments;
- the counterparty is registered at the mass registration address, there is no office or employees at it;
— the supplier does not submit reports to the inspection or submits them with zero or minimal turnover;
- he does not pay taxes and insurance contributions to funds or pays meager amounts.

Many courts reject the tax authorities’ arguments and cancel additional assessments if the buyer has proven the reality of the transaction. After all, even a respectable company may have such signs. For example, in order to provide consulting services, it is not necessary to have a staff of 200 people and production equipment worth 40 million rubles.

But if controllers find something else questionable in transactions, the courts agree with them. From fresh judicial practice we chose the arguments that turned out to be the last straw that swayed the arbitrators in favor of the tax authorities. Let's see how to prevent the same mistakes and avoid additional charges in the article

A search in the register of legal entities makes it possible to find an organization by INN and other details of OGRN/OGRNIP/OKPO, name of the enterprise, address, subject of the Russian Federation.

It is worth noting that the search by INN/OGRN/OGRNIP/OKPO is “accurate”, so the result will immediately be a card of the desired legal entity.

“One-line” requests are made using the following combinations: company address and full name. manager, company name and full name. founder, full name founder and place of birth, name of the organization and its address, full name. the previous manager and the previous address of the company, the previous name in English and full name. the former founder.

Search rules for significant events

In the search results by INN/OGRN, the search system will display a list of messages submitted by this legal entity.

When you search by organization name, you will receive a list of messages containing this search query. Please note that the names of legal entities may be the same.

You can read the full text of the messages and, if necessary, order a copy of the page of the journal “Bulletin of State Registration” with this message. To order, you must log into your personal account and register on the website.

Rules for searching by debtor's property

To search for property, enter a request in the search form.

In the search results by INN/OGRN/Name, the search system will provide a list of property that meets the search criteria. Please note that the names of legal entities may be the same or contained in the text of the lot.

Search rules for pledges of movable property

Search system "Information about collateral" performs an end-to-end search in the database of collateral.

You must enter a query in the search bar. For example:

• keyword;
• Company name;
• OGRN;
• registration number (notification of the occurrence of a pledge) or part thereof;
• contract number (if any);
• passport series and number (or details of another identity document);
• identifier (VIN vehicle, identification number, registration number of the bond issue).

In addition to end-to-end search, it is possible to search by specific fields - by notification registration number, by subject of pledge, unlike FNP, you can search not only by mortgagor, but also by mortgagee. It also has the advantage that the search results are displayed as valid liens, so discontinued.

You can also sort information by certain parameters:

• Pledge status (any/valid/terminated);
• Subject economic activity(individual/legal entity/foreign legal entity);
• Regions (subject of the Russian Federation in which the individual is registered or actually resides - a party to the agreement);
• Type of property (vehicle/other property/bonds);

By time period:

• Date of registration of the notification;
• Date of conclusion of the agreement/registration of the bond;
• The deadline for fulfilling the obligation;
• Date of birth of the individual – parties to the agreement.

This feature will help you make the most convenient and accurate search, this will avoid displaying redundant information.
Enter your query into the search bar and click the button "Find".
A number is displayed showing the number of collateral records found.
The search results are shown below in the form of notice registration number as the title and brief information - registration date, pledgor, pledgee and pledge status.
By clicking on the notification registration number, you will be redirected to the pledge card, where you will receive complete information about the pledge.

Rules for searching for information about patents

You can find the information you are interested in about patents by the number or name of the patent, as well as by full name. patent holder. The search result will be a list of all cards in the materials of which a match was found for the entered value.

You can limit your search results by date by selecting the appropriate Application Date or Application Publication Date option.

In the “Search Options” block, you can select the patent databases of interest by checking them. In this case, the search will be carried out only by them.

Search rules for invalid passports

To check the passport of a citizen of the Russian Federation, enter a request in the search form containing the series and number of the document.

Rules for searching for information on news in the media

1. Formulate a request regarding your question. Please keep in mind that the search is full-text and structured, which allows you to cover a larger amount of information and highlight the main items of interest to you.

2. Don’t forget that you need to write your search query correctly. The quality of the information provided depends on this.

3. Click on the “Find” button, after which all the information that matches your request will be displayed.

4. Use the advanced search functions if you need clarification on source types or dates. To do this, click on the “Filter” button, where all the possibilities for narrowing the search query will be displayed.

Search rules for issuer files

Enter an arbitrary string into the search form to search for files disclosed by issuers.

Search rules for enforcement proceedings

You can find the information you are interested in regarding enforcement proceedings by entering the following data in the search bar:

• Name of organization (participant in production)
• Address of the organization (participant in production)
• Number of enforcement proceedings
• Number of the executive document
• Name of the bailiff department

The search result will be a list of all cards in the materials of which a match was found for the entered value.

You can limit your search results by date and by the above parameters by selecting the appropriate option in the “Search Options” block. In this case, the search will be carried out only by them.

Search rules for published bankruptcy information

In this section of the search engine you can get information about bankruptcy dating back to 2004.

For your convenience, there are several search options: by case number, by arbitration manager, by SRO, by debtor and organizer.

Before starting the search, select the parameter of interest (for example, arbitration manager) and enter a search query (for example, “Ivanov Alexander Nikolaevich”). In the search results you will see all messages submitted by this arbitration manager.

If you do not remember the name and patronymic of the arbitration manager, you can enter only the surname, the search system will display a list of all AUs with this surname, an indication of which SRO they belong to and the main details (TIN, registration number), if any.

If you select the SRO option and enter the name of the organization, the first search result will be the desired organization with the address, basic details (OGRN, INN) and registration number. Below will be displayed a list of autonomous entities included in the SRO.

If you search by “Debtor” or “Organizer”, the search results will display a short message text containing information about the bankruptcy with the searched parameter.

Search rules for information on the revocation of powers of attorney

You can find the publication you are interested in about revoking a power of attorney using the following parameters:

• INN/OGRN/Name of organization/Full name. principal/full name participant in the case/full name authorized person/full name notary/full name acting notary;
• The time interval in which the publication could have occurred.

Search rules based on arbitration court rulings

Currently our database contains more than (if !empty($ms_counters))($ms_counters.total_arbitrage_cases)(/if) cases and more 50 000 000 documents related to the cases.

You can find the information you are interested in regarding cases in arbitration courts using the following parameters:

Case number
When searching for this parameter, the search result will be a ruling of the arbitration court. This type of search is the most accurate, since two different cases cannot be listed under the same number.

Name or full name of the participant in the case
When querying using this parameter, the search result will be a list of all cases in whose materials a match was found for the entered query. Please note that the name or full name. participant in the case are not absolutely accurate indicators, since they may coincide with the name or full name. participant in another case.

Name of the court
When requesting this parameter, the search result will be a list of all decisions of this arbitration court.

Judge's name
When querying using this parameter, the search result will be a list of all cases in whose materials a match was found for the entered query. It should be noted that full name. judges is not an absolutely accurate indicator, since the same judge can conduct different arbitration cases.

The cases found by request contain the following information:

• case number;
• date of the case;
• participants in the case;
• brief information about the latest event;
• court statement.

Search rules

What data can be entered:

A search in the register of legal entities makes it possible to find an organization by identifiers (TIN/OGRN/OGRNIP/OKPO), name of the enterprise, address, subject of the Russian Federation.

Search by individuals carried out by full name founder/manager, place of birth.

Searching results:

It is worth noting that the search by identifiers is “exact”, so the result will be a card of the desired legal entity.

When requesting by company name, address, full name. founder/manager, the search result will be a list of organization cards in which a match was found for the entered value.

Additionally:

In addition to search queries by details in this register of legal entities, you can perform a “one-line search”. For example, when entering your full name. manager and company name, the search will only be based on those cards in which these two values ​​occur. The combination of values ​​increases the relevance of the search engine results (high matching of the entered query with the answer to it), which makes it possible to quickly find the company or individual you need.

What data can be entered:

Searching results:

In the search results by identifiers, the search engine will display a list of messages submitted by this legal entity.

When you search by organization name, you will receive a list of messages containing this search query. Please note that the names of legal entities may be the same.

Additionally:

You can read the full text of the messages and, if necessary, order a copy of the page of the journal “Bulletin of State Registration” with this message. To order, you must log into your personal account/register on the website.

What data can be entered:

INN/OGRN/Name of organization/Full name. principal, participant in the case, authorized representative, notary;

Searching results:

The search result will be the full text of the message about the revocation of the power of attorney, published in the Kommersant newspaper, which contains any of the parameters used in the request.

Additionally:

You can specify the time interval in which the publication could be made.

What data can be entered:

There are several search options: by case number, by arbitration manager, by SRO, by debtor and organizer.

Searching results:

• messages submitted by the arbitration manager;
• a list of all arbitration managers indicating the SRO and identifiers (TIN, registration number);
• the desired organization with address and identifiers. Below will be displayed a list of arbitration managers included in the SRO;
• a short message text containing information about bankruptcy with the required parameter.

Additionally:

You can limit your search results by selecting the time period you want (for example, November 1, 2012 - December 1, 2012). This will display all published bankruptcy information for the specified time period.

What data can be entered:

Case number, name of court, full name. participant in the case or judge.

Searching results:

• arbitration court ruling;
• a list of arbitration cases in the materials of which a match was found for the entered query;
• list of arbitration court decisions;
• a list of cases in whose materials a match was found for the entered query.

Additionally:

For a more convenient search, the section has a filter based on the date of registration of the case, which allows you to specify the search results.

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