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The taxpayer needs to systematically check the status of debt to the budget and monitor settlements with the Federal Tax Service. Even if fees are calculated correctly, arrears or overpayments may occur. To be sure that there are no debts, you need to submit a request for the status of your accounts to the tax office at your place of registration/registration.
Name | Deadlines | Prices |
Standard receipt? The deadline for standard receipt, the procedure and form of completion is regulated by Order of the Federal Tax Service No. ММВ-7-17 / [email protected] dated December 28, 2016. | up to 10 working days | 2,000 rub. |
Urgent receipt | 1-3 working days | 5,000 rub. |
Features of drawing up a request to the Federal Tax Service regarding the absence of debt and its sample for downloading
One of the most popular services that tax authorities are required to provide to applicants is the issuance of certificates of absence of tax debt. Unfortunately, obtaining documents from the Federal Tax Service is not such a simple matter in practice, so it is worth studying this issue in more detail first.
By submitting a request to the tax authority about the absence of debt, an organization or individual entrepreneur can receive a certificate confirming that the company has no debts on obligatory budget payments. Such a certificate is issued by the Federal Tax Service at the place of registration of the legal entity.
The tax inspectorate, in accordance with subparagraph 10 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation, is obliged to issue taxpayer companies certificates of the status of debts for penalties, fines and interest, as well as taxes and fees only upon written request.
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When there is a need to take
You will need to take it from the Federal Tax Service if:
- opening a company and its official registration;
- drawing up various business plans;
- investing money in a project or negotiating with potential investors;
- submitting an application from a company for a tender, participating in competitions and auctions;
- issuing a loan (applying to a banking institution with a request to provide a certain amount of money required for the development of one’s business);
- litigation;
- requests from government agencies or the tax service;
- closing a business or reorganizing it.
A certificate of open accounts has its own cost. In addition, a standard bank statement intended for prosecutors or law enforcement agencies may not be suitable. Then you need to urgently take the document to the Federal Tax Service. All this takes too much time and interferes with the immediate work process of the legal entity. In this case, the proposal of our company is relevant when a qualified specialist will deal with the issue that has arisen.
Purposes of writing
Legal entities may need a certificate of absence of tax debt in the following cases:
- when collecting a package of documents for participation in tenders and government procurement;
- upon liquidation or reorganization of a legal entity;
- when changing the legal address of the company;
- if the company collects documents for the bank to obtain a loan/credit;
- if the organization changes its chief accountant;
- if the certificate is required for concluding a major agreement/contract and is required by the counterparty.
When you might need it
As mentioned above, paper can be useful for both individuals and companies. Each option is presented in more detail below.
For an individual, a certificate is required in the following situations:
- A real estate purchase and sale transaction is drawn up. For example, it is impossible to get a mortgage loan without this document.
- Carrying out privatization of housing.
- A citizen renounces his current citizenship to obtain a new one.
- Applying for a loan from a bank.
- In the process of employment. In particular, the document is required when hiring an applicant for a leadership position where there is access to large financial transactions.
For a legal entity, a document may be required for the following purposes:
- Searching for funds as investments.
- Opening a bank credit line.
- At the request of a company partner.
- To participate in a government tender.
- Receiving subsidies from the state budget.
- In the process of liquidation of the organization.
- When the chief accountant quits and a new one is hired.
- It is necessary to register with another division of the Federal Tax Service due to a change in the legal address of the company.
An official document confirming the timeliness of payments to the budget is useful for both individuals and legal entities.
To an individual
Citizens need such confirmation in the following situations:
- Registration of real estate purchase and sale transactions. For example, without such a document it is impossible to get a mortgage.
- Privatization of housing.
- Refusal of citizenship in favor of a new one.
- Obtaining a bank loan.
- Employment. Especially for leadership positions for large financial transactions.
Legal entity
Organizations need a certificate for the following purposes:
- Search for investment resources.
- Opening a credit line at a bank.
- Request from the company's counterparty.
- Participation in the state tender.
- Receiving subsidized assistance from the state budget
- Liquidation of a legal entity.
- Dismissal of the chief accountant and hiring of a new one.
- Registration with another branch of the Federal Tax Service when the legal address of the company changes.
In addition, both the population and legal entities need regular reconciliation of settlements with tax authorities. And it is impossible without obtaining information about the debt to the budget that has been fully repaid.
What types of certificates are there?
- Certificate about the status of settlements for various penalties, taxes, fines and fees of legal entities (form KND 1160080) - contains an extract about the main settlements for mandatory payments and mutual settlements with the tax office. In it you can see the entire layout indicating the type of payment, its date and amount. The certificate will help you find out the amount of your existing debt and resolve the issue of incorrect accrual as soon as possible.
- Certificate of fulfillment by the payer of the obligation to pay taxes, fees and other payments (KND 1120101) - indicates the presence or absence of debts according to the Federal Tax Service.
A certificate stating that the taxpayer has no obligations to the budget can be issued only if he has no arrears on any taxes, and also no debt on mandatory payments to the budget of the Russian Federation (clauses 166, 167 of the Administrative Regulations of the Federal Tax Service, approved. Order of the Ministry of Finance dated July 2, 2012 N 99n.).
That is, a certificate in the KND form 1120101 should be requested after all the company’s tax obligations have been fully fulfilled. Then the certificate will indicate that the applicant organization does not have an outstanding obligation to pay taxes, etc. and then the company will be able to calmly present it at the place of demand.
General drafting rules
There is no standardized form for requesting a certificate of absence of debt. But when writing a request, you can use the form that is offered in the administrative regulations approved by Order of the Ministry of Finance dated July 2, 2012 No. 99-N in Appendix No. 8. The form is recommended, so it is not necessary to use it word for word. But, as practice shows, such documents already contain all the fields for the information necessary for the tax officer to fulfill the request within the time limits prescribed by law.
Thus, when filling out a ready-made form, there is less chance of making mistakes and forgetting to write any important details.
As with other forms of business requests, the application must include:
- In the header of the document on the organization’s letterhead:
- name of the tax authority, full name of the head;
- full name of the applicant organization (TIN/KPP, its location/last name, first name and patronymic of the individual entrepreneur, TIN).
- Specify the type of appeal: “Application”.
- State the requirement to provide information about the existence of debts on tax penalties and fees. address of the place of registration of the organization/individual entrepreneur (postal code, district, city, locality, street, house, building, apartment);
- TIN and KPP of the organization/individual entrepreneur.
- request to the Federal Tax Service about the absence of debt
- request to the Federal Tax Service about the absence of debt
We talked in more detail about making a request to the tax office for information here.
Content
The contents contain standard information:
- name of the legal entity;
- OGRN and identification information of the enterprise;
- the address of its location indicated at the time of registration of the organization;
- on what grounds is the request for this document made;
- a list of accounts and the name of the institutions where they were opened;
- personal data of the person requesting this information (founder, manager, trusted person, for example, a company specialist);
- date of submission of the request for extradition;
- seal of the requested party with the personal signature of the head of the enterprise.
Example of a finished document
To the Head of the Federal Tax Service of Russia for Moscow
502895, st. Rozhdestvenskaya, 15, office 2
Please issue a certificate regarding the status of settlements for taxes, fees, penalties, fines, interest, form KND 1160080, or about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest, form KND 1120101.
as of “___” _________201__
Full name Limited Liability Company "Name"
Short name LLC "Name"
General Director Primerov Ivan Ivanovich
Legal/postal address 502895 Moscow, st. Rozhdestvenskaya, 15, office 2
Please send the answer by mail to the specified legal address.
"___" ________201__ Gene. Director of LLC "Name" I.I. Examples
Submission methods
If a paper certificate is required, the request to the Federal Tax Service can be submitted in three ways:
- the director or representative of the organization, by proxy, submits directly to the receiving window of the Federal Tax Service;
- via Russian Post by a valuable letter with an inventory of the contents;
- online through the Personal Account of a taxpayer - a legal entity on the website of the tax service (https://lkul.nalog.ru/).
The request should be made in two copies, and on one of them the official at the reception at the tax office will put the entry number and signature. This copy remains in the hands of the taxpayer.
It also contains all the information point by point, similar to a paper application. The certificate will be sent by tax authorities electronically.
Regardless of the form of the information request, tax authorities are required to submit a certificate of absence of debt within 10 days from the date the request was received in accordance with paragraphs. 10 p. 1 art. 32 of the Tax Code of the Russian Federation.
Thus, a request to the tax office helps to realize one of the basic rights of the taxpayer - to receive free information about the absence of debts on taxes, fees and other obligatory payments, as well as penalties and interest accrued for violations of tax legislation.
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Source of the article: https://101million.com/dokumenty/pisma/zapros/v-ifns-ob-otsutstvii-zadolzhennosti.html
Who is the certificate issued to?
The certificate of accounts is valid only for one month, counting from the date of issue. Only persons who are authorized to request the document have the right to order a certificate.
List of authorized persons:
- The owner of current accounts or his representative (by power of attorney, certified by a notary);
- Representatives from the judiciary, the Accounts Chamber, the Investigative Committee, the Social Insurance Fund and the Pension Fund of Russia;
- Bailiffs.
- Persons who, by court decision, are collecting a debt, also have the right to send a request.
In a company, the head of the company, the chief accountant, and some employees (indicated in the constituent documents) can submit a request and receive a certificate.
Application to the tax office about the absence of tax debts
Any citizen of the Russian Federation may need to submit an application to the tax service to confirm the absence of debt. The reason for obtaining such a certificate may be different, for example:
- The institution collects documents for participation in the tender
- An individual wants to buy real estate with a mortgage.
Debt can also be different:
- on taxes and fees
- on payments to extra-budgetary structures, etc.
This certificate is issued by the tax service according to the approved sample, based on order of the Ministry of Revenue and Duties No. 567 dated October 10, 2013, after receiving a written request from the applicant. The document is issued free of charge.
Registration, work with taxation
The table is scrolling
Service | Price | Term |
Simplified Taxation System – submission of notification of transition | 1000 ₽ | 1 day |
USN – refusal, transition to OSNO (with VAT) | 1000 ₽ | 1 day |
USN – change of taxable object (6% or 15%) | 1000 ₽ | 1 day |
PSN – obtaining a patent for individual entrepreneurs | 2000 ₽ | 5 days |
PSN – termination of an individual entrepreneur’s patent, notification of loss of the right to a patent | 1000 ₽ | 1 day |
UTII - registration or deregistration | 1000 ₽ | 5 days |
Trading fee – registration or deregistration | 1000 ₽ | 5 days |
Separate division - registration or deregistration | 1500 ₽ | 5 days |
Note! Each service includes preparation for filing and receiving documents from the tax office. Some services require an organization seal to be affixed to applications.
How to write an application to the tax office about the absence of tax debts
The application is sent to the territorial tax division, to the department for communication with taxpayers.
A photocopy of an identity document is attached to the application. It is better to send the request to the department where the applicant is registered. This will speed up the time it takes to receive a response. Information about the absence of tax debts is provided free of charge.
However, some citizens, in order to avoid delays and problems, may turn to a specialist for legal advice. There is a fee for such an appeal, but there is a guarantee that the tax office’s response will be received as soon as possible.
( Video : “Documents for obtaining a certificate of absence of tax arrears”)
The citizen has the right to choose which method to use to submit a request to the tax department. Thanks to modern methods of communication, you can send a request not only by writing an application on a piece of paper, but also in electronic format.
Thus, the procedure for obtaining information about tax debts is reduced to two stages:
- The first stage is completing and sending the application
- The second stage is coming to the tax office to receive a certificate.
A request for tax arrears is drawn up in a free style, since there is no unified request form.
When submitting an application, you must provide the following information:
- Name of the taxpayer (for an institution) or full name (if it is an individual entrepreneur or individual)
- TIN and taxpayer registration number
- Taxpayer registration address and contact details
- When making a request, be sure to name the document “APPLICATION”
- Make a transcript of the request, indicating a request to obtain information about debts on fees, taxes, social and insurance payments or the lack thereof
- Enter the date of the request
- Confirm the application with a signature and seal (if any).
Submitting an application is possible in the following ways:
- Contact the tax authority in person
- Send an application by registered mail, with a list of attached documents
- Fill out the electronic form on the Federal Tax Service website.
Before sending such a request, the applicant must prepare photocopies of all checks and bills confirming the transfer of taxes. This must be done in case of misunderstandings, so that you can immediately prove to the tax inspector that a particular tax or fee has been paid.
After submitting a request, you must be patient to receive a response.
According to letter No. 99 of the Federal Tax Service of the Russian Federation dated July 2, 2012, the response to the request is issued to the applicant within 10 working days from the date of submission of the request. An urgent response is not provided for by law.
( Video : “Certificate of information about the absence of debt”)
Like sending a request, you can receive a response to a request in the same ways:
- Getting an answer when visiting the tax office
- Receiving a response by mail (registered mail) to the registration address
- Receiving a response by email to the requester.
The Federal Tax Service recommends that taxpayers (institutions and individual entrepreneurs) make such requests at least once every six months, and individuals - at least once a year.
By observing the recommended deadlines for applications, the taxpayer will be able to promptly identify arrears or point out a mistake to tax inspectors by providing evidence of payment of taxes. In addition, the presence of a document confirming the absence of tax debts will provide the taxpayer with confidence that he is accountable to the state.
There are situations when the applicant receives a letter informing him that the provision of a certificate has been refused. The reason for this circumstance is usually the applicant’s debt to the tax authorities. Typically, the letter displays the amount of the debt.
The certificate received from the tax office has its own “expiration date”, which is 10 days. This is because the taxpayer has a dynamic relationship with the tax authorities and circumstances regarding debts may change monthly. Therefore, if necessary, after such time has elapsed from the date of receipt of the certificate, it is necessary to submit a new request.
When receiving a certificate from the tax office, you need to pay attention to the following: – If the request is submitted in any form, then the certificate is drawn up according to a unified sample approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-8/378 dated July 21, 2014.
A certificate received in another form is invalid.
Source of the article: https://docinfo.net/zayavlenie-v-nalogovuyu-o-zadolzhennosti-po-nalogam-obrazets/
The procedure for issuing information from the Federal Tax Service
You can obtain an up-to-date certificate of open current accounts at any tax office. The service explained the procedure for processing requests by letter No. GD-4-14/10122 dated 05.28.19. The agency emphasized the lack of territorial reference and confidentiality of information. According to the general rules, only the director or an authorized representative of the enterprise has the right to submit an application. 30 days are allotted for consideration of the appeal. The deadline for document production is established by Art. 12 of Law 59-FZ. In fact, you have to wait 5–10 days.
There is no unified form. The supervisory authority is guided by office work standards. The certificate reflects:
- name of the authority that issued the document;
- date and number;
- information about the owner of bank accounts;
- number of settlement instruments and their numbers;
- names and details of banks;
- contract status “valid/terminated”;
- signature of the official;
- stamp of the tax office.
Satisfaction of the request is possible only if the applicant complies with the requirements of the Procedure of the Ministry of Taxes and Taxes of the Russian Federation No. BG-3-28/96. The regulations do not contain a single sample application. The request must contain the registration data of the legal entity, the signature of the director or representative, the purpose of obtaining the certificate, and the legal basis (Law 59-FZ, Article 64 of the Tax Code of the Russian Federation).
The department devoted letter No. PA-4-6/ [email protected] . The application must indicate how the organization wishes to receive information. With the transition to electronic format, most documents are certified by a digital signature of the inspectorate and sent by email. Virtual certificates have legal force. All government agencies, courts and associations are required to accept them.
The fourth point of order No. BG-3-28/96 establishes acceptable methods for sending documents to the tax office. You can contact:
- Personally. The application is handed over to the employees of the Federal Tax Service by the director. If a representative acts on behalf of the company, you will have to present a power of attorney.
- Remotely. You can order a certificate online if you have a qualified digital signature. The request is sent through your personal account on the website of the Federal Tax Service of the Russian Federation.
Procedure No. BG-3-28/96 allows the use of other methods (mail, courier delivery). The condition becomes the possibility of identifying the applicant.
The validity period of the certificate depends on the purpose of its use. For court cases, the document remains valid for 1 month (determination of the RF Supreme Court on dispute No. A48-3145/2014 dated July 22, 2016). A special period may be established by local rules and regulations. Thus, a shortened period is being introduced by government and corporate customers. The measure is aimed at allowing only bona fide participants to participate in the procurement procedure.
A certificate of current accounts is issued by the tax office free of charge. There is no processing fee for the request.
Courts, prosecutors, bailiffs and law enforcement officers receive information through interdepartmental cooperation. The exchange of information is regulated by Art. 7.1 of Law 210-FZ. The rules for working with government agencies are further clarified by internal regulations.
Third parties may obtain a certificate of an organization’s accounts in exceptional cases. This right is granted to claimants under Art. 69 of Law 229-FZ. The request may be sent to any tax authority. The condition for its execution is the presentation of the original or a notarized copy of the writ of execution (letter of the Federal Tax Service of the Russian Federation No. SA-4-9 / [email protected] ). The same article allocates 7 working days for the production of a document.
The process of obtaining a certificate from the Federal Tax Service about a settlement account
The head of the company, his representative or other persons (arbitration manager, bailiff) have the right to contact the territorial division of the tax inspectorate to obtain data on the company's current accounts.
To do this, a corresponding request is issued, upon receipt of which, the Federal Tax Service employees will prepare the necessary certificate - how a certificate of open accounts is issued.
A personal application to the tax authority will take some time; to speed up the process, the request can be submitted online.
To do this, you need to go to the official website of the tax service and go through authorization through the taxpayer’s personal account. If the registration record has not yet been made, then you should go through the registration procedure on the site.
But when sending a request for open accounts, a legal entity must prepare an electronic digital signature; its presence is mandatory when sending a document.
It is also possible to send a request by mail. It would be more correct to draw up the document in 2 copies with a description of the contents in the envelope.
Similarly, the request is transmitted through the office, the second set with an acceptance mark remains with the applicant.
A similar certificate can be obtained from a bank. This option is suitable for applicants who need information as quickly as possible. But this service is paid.
To obtain information from different banks, you must send a request to each of them.
The certificate from the Federal Tax Service will collect all available information about the organization’s open accounts.
Some government agencies (prosecutor's office) only accept documents issued by the tax office.
The disadvantage of contacting the tax authority is the long waiting time.
Claimants must take into account that upon completion of the deadline for presenting the writ of execution for satisfaction, information about the accounts will not be provided.
How to order from the Federal Tax Service?
A document on open current accounts of a company can be issued by any branch of the tax inspectorate throughout the Russian Federation.
To receive it, a corresponding application is drawn up in any form, signed by the head of the company or other authorized person.
In addition, a passport or other document confirming the identity of the applicant, an extract from the Unified State Register of Legal Entities (USRIP) is attached to it.
A request for a certificate can be sent via the Internet on the tax office portal, which will take much less time. All required fields will be filled out in the application.
A request addressed to the Federal Tax Service can be drawn up in any form and sent in a more convenient way for the applicant.
For example, the arbitration manager sends the application by registered mail or uses courier delivery services, the bailiff delivers the request by hand, sends it by mail, or through electronic communication channels.
The certificate (if the applicant has an electronic digital signature) has the same legal force as on paper. Everyone has the right to choose the most appropriate option for applying for a certificate.
What documents need to be submitted to the Federal Tax Service?
To contact the tax office, you should prepare the following set of papers in advance:
- application (in free form, on behalf of the head of the legal entity or an authorized person);
- passport;
- information from the state register of legal entities or individual entrepreneurs.
Previously, the tax office also requested an explanatory document from the person, to whom the certificate was subsequently provided for review. Now this is not necessary, you can immediately contact the Federal Tax Service at any convenient time.
The application must provide the following information:
- TIN of the organization for which the certificate is requested;
- the address to which the completed document will be sent (you can pick it up yourself);
- details of the person to whom the certificate will be delivered.
An explanation of the purposes for which the document is being requested is not necessary. Even if the tax representative indicates that this information is necessary, there is no need to provide it, such data is considered confidential.
Application for a certificate
The application is written on a special form and includes the following data:
- Business name.
- Names of banks where accounts are opened.
- Reason for receiving the document.
- Personal information about the recipient.
- Date and signature of the person completing the application.
What does it look like in free form?
The finished document is prepared on the tax office’s letterhead and assigned a serial number.
The date of preparation of the certificate is also recorded. All information in the form is presented in the form of a table, which displays the information:
- list of current current accounts;
- account holder identification information;
- the currency in which transactions on the company's accounts are carried out;
- the name of the credit institutions servicing the accounts.
The certificate is provided in free form. The accuracy of the information is confirmed by the signature of the head of the tax service and the seal.
If the certificate contains incorrect data, you must immediately contact the tax office and request amendments.
Using data that distorts reality can harm a company's future performance.
It is also necessary to take into account the fact that sometimes tax specialists inadvertently forget to enter information about the request into the database. The company's chief accountant or legal adviser can clarify this information.
An alternative way to obtain information about open current accounts is to send a request to the bank. But to obtain such information you will need to pay.
The cost of the service ranges from 3 to 10 thousand rubles. depending on the timing of its production. The Tax Service provides information to authorized persons free of charge.
Terms of receipt and cost of the certificate
Banks provide such certificates within 2 - 3 business days, but only on a paid basis. Cost in each fin. institution may vary and depend on service packages. As for the Federal Tax Service, the document is issued free of charge. The approximate processing time is 5 working days. But in practice, certificates are provided over a longer period.
KND 1120101: what kind of certificate
In order to confirm the absence or presence of debt to the budget or to verify balances, there are several documents (Article 32 of the Tax Code of the Russian Federation):
- information on the status of settlements (KND 116080 and 116081);
- information on the fulfillment of the taxpayer’s obligation (form KND 1120101);
- reconciliation report on taxes and fees (KND 116070).
All these documents can currently be obtained in both paper and electronic forms.
Today we will dwell in more detail on what constitutes a certificate of tax arrears in the KND form 1120101. The document form was approved by Order of the Federal Tax Service dated January 20, 2017 No. ММВ-7-8/ [email protected]
KND 1120101 (form)
How a sample reconciliation report with the Pension Fund is formed in 2021
If the policyholder does not agree with the data specified in the document, he can appeal the Fund’s request.
For example, an organization may need a settlement reconciliation report in the event that it wishes to receive an installment plan or deferred payment. The application form for joint reconciliation is not fixed, therefore a document is drawn up in free form. Reconciliation can also be carried out at the initiative of the Pension Fund.
As a rule, control authorities initiate this process if an overpayment of contributions is detected.
Certificate of presence (absence) of tax debt: where and how to get it
To obtain information about the fulfillment of taxpayer obligations, you must contact the Federal Tax Service. The document can be obtained from the tax office:
- in paper form with the seal and signature of the head of the Federal Tax Service;
- in electronic form with the digital signature of the head of the Federal Tax Service.
The form does not contain specific debt figures. If there is no debt, then a certificate of no debt will be received from the Federal Tax Service. If there is a debt, then a corresponding entry will be made in the form, and the Appendix will indicate the codes of the inspections with which the taxpayer has a debt.
If you receive information about the existence of a debt to the budget, you do not agree with this, you should check with the Federal Tax Service to detect and correct the error.
Help for bailiffs
In the request to the Federal Tax Service from the bailiff about the current account, there must be a link to the document that was the basis for the bailiff’s work.
The tax office, upon receiving a request, is obliged to notify the bank of the received request. It issues its own resolution to collect funds that are in the accounts of the debtor or those who do not want to return the funds.
The certificate may also be needed by judicial authorities in the event of a search for the debtor’s property and his accounts. It is also necessary when supervising the accounts of a bankrupt company.
The information requested by the Federal Tax Service is strictly confidential. However, when providing all the necessary documents, the bank is legally obliged to provide the required information about the account. your client. In this case, the bank provides information only about the availability of the amount that needs to be returned, and not the entire amount in the client’s account.
The certificate must be provided within 7 working days of the date of receipt of the official request.
Features of receiving in paper form
A certificate of taxes and fees on paper is issued upon written request. It is better to fill it out using the form recommended by the Federal Tax Service (you can download the application form at the end of the article).
The request can be submitted by visiting the inspection in person, or it can be sent by mail in a valuable letter with a list of the contents. If the company is registered in the taxpayer’s personal account, then the request can be sent through it. During a personal visit, the request must be submitted by the head of the company or an authorized person.
The form must indicate:
- name, TIN, address of the taxpayer;
- details of the inspection to which the request is submitted;
- the date for which the information needs to be generated;
- method of receiving the document (in person or by post);
- signature and full name manager or authorized person.
The document must be generated by the inspectorate and transferred to the taxpayer within 10 working days from the date of filing the application. If the application indicated that the certificate will be collected by the head or representative of the company, then after this period you must contact the operating room of the Federal Tax Service. The document will be issued against signature, and the fact of issue will be recorded in the appropriate log book.
It is important to formulate your request correctly
An application for the issuance of a certificate confirming the absence of debts to fiscal and other authorities can be printed or written by hand. You can pick up the appropriate form when you visit the Federal Tax Service.
Regardless of the method of drawing up and submitting the application, it must include information such as:
- details of the company or individual entrepreneur making the request, or passport details of the individual;
- location of the company or individual entrepreneur or registration of an individual;
- location and name of the department of the Federal Tax Service;
- the purpose of the appeal and the need to confirm such information.
Note! If the request is made incorrectly or there are errors in the documents, the required certificate will be refused. Therefore, it is better to consult with an experienced lawyer or a Federal Tax Service specialist in advance. . An application completed by an individual entrepreneur or an individual must be accompanied by a document such as an individual taxpayer number (a copy thereof) or a copy of the citizen’s internal passport
If debts were paid off before submitting the request, you must include copies of checks or payment receipts for tax purposes.
A document such as an individual taxpayer number (its copy) or a copy of the citizen’s internal passport must be attached to the application completed by an individual entrepreneur or an individual. If debts were paid off before submitting the request, be sure to include copies of receipts or payment receipts for tax purposes.
Features of receiving in electronic form
Increasingly, electronic document management is being used in practice and electronic forms of documents are being used. A certificate of tax arrears was no exception. Inspections are very actively introducing electronic document management via telecommunication channels through authorized operators.
To receive a document in electronic form, you must also send a request in electronic form via TKS. The Federal Tax Service has developed an appropriate form for this purpose. It was approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n (see form at the end of the article).
In the application we fill in the following details:
- name, TIN, address of the taxpayer;
- details of the inspection to which the request is submitted;
- request code (in our case it is 2);
- the date for which the information needs to be generated.
In response, the Federal Tax Service will issue a form similar to a paper one, signed with an electronic digital signature.
The response time for TKS is also 10 days. But, as a rule, tax inspectorates generate a response much faster, and a response can be received within 2-3 days.
Dates of issue
One of the main obstacles and, accordingly, a significant problem that a legal entity has to face is the process of obtaining the necessary paper. According to the Federal Tax Service, from the date of acceptance of the application until the provision of the extract, an average of five working days passes, no more. In fact, the time frame is usually much longer and often amounts to two to three weeks. But situations also arise when the actual receipt of the certificate occurs thirty days later. In banking organizations the process proceeds much faster. However, this option is not always suitable, and its cost is higher.
By contacting us, you can quickly receive the necessary data printed on company letterhead. The terms of provision are as short as possible and are agreed upon with the client in advance. For any questions, you can contact us by phone (number indicated). Thanks to our help, you will be able to directly engage in your own business without wasting time on trips to the relevant authorities.