Instructions: we issue a certificate of absence of tax arrears using the KND form 1120101. How to obtain a certificate of tax arrears using the KND form 1120101

Why do citizens need a certificate?

As you know, when executing various types of transactions, the parties are forced to collect a huge number of documents confirming their authority and financial status.

These papers act as a guarantor and give the opposing party confidence in the legality of the operation.

Otherwise, the agreement may eventually be declared invalid and cancelled. A certificate of no debt is one of the most important documents of this kind. Individuals may need it when resolving issues related to:

real estate;
tax law;
privatization;
citizenship;
ownership.

For example, a citizen is going to take out a mortgage for an apartment. In this case, confirmation that he has no property tax debt will be required. Or, for example, a transaction for the purchase (sale) of an apartment is drawn up. Not a single notary will accept documents for consideration unless the seller provides a certificate confirming the fact that he has no arrears in paying utility bills. Otherwise, the debt will automatically transfer to the buyer, and this is unacceptable.

What types of debt certificates are there?

There are a large number of certificates about the presence or absence of debt. It all depends on the organization that issues them and where exactly they need to be taken. Let's look at the most common certificates.

Document on non-payment of wages to an employee

Sometimes things happen when an employer delays wages for unknown reasons. Basically, the delay occurs no more than a week. However, there were cases when salaries were not paid for six months or a year. To receive wages, you can go to court or the labor inspectorate, but this will require a certificate of debt. She is represented by the chief accountant of the organization where the employee’s salary was delayed.

Responsibility for the contents of the certificate lies with both the chief accountant and the head of the organization. It is also worth knowing that these persons must sign the certificate for it to be valid. The certificate itself also contains the data of the employee whose wages were delayed, as well as the amount of the debt itself.

Paper for court

If a person has financial issues with any organization, he can go to court for proceedings. Any certificate of the presence or absence of debts, which was correctly drawn up and issued by an existing organization, is suitable for the court.

Certificate of debt on utility bills

This type of certificate is needed in order to sell your home without any problems. Basically, it is asked by the buyers themselves to make sure that there are no debts and there will be no need to pay extra later. The certificate itself is issued at the ERC, where all citizens pay utility bills. The certificate itself indicates the amount of debt (if any).

General information about the KND form 1120101

A certificate of absence of debt on tax obligations is issued in two types.

KND form 1160080. It indicates information about the status of current mutual settlements with the state. Using this certificate, you can find out whether fines and penalties have occurred and what their size is.
KND form 1120101. Informs about the presence or absence of unpaid taxes. It contains general information of a standard nature: name of the subject, specific taxes, Federal Tax Service code.

What form is used?

The form was approved in Appendix No. 1 to the Order of the Federal Tax Service dated July 21, 2014 No. ММВ-7-8/ [email protected] The structure of the document is simple and does not contain special fields. The form gives a clear answer: whether the taxpayer has an outstanding debt or not. If there are overdue tax payments, the Federal Tax Service inspector will indicate the code of the territorial office in which the penalty or arrears are listed.

For example, an organization liquidated a branch. Made calculations with the budget and paid all fiscal tranches. But based on the results of a desk audit, the inspectorate accrued a tax arrears of 5 rubles. No notifications were received to the company's head office. The received certificate confirming the presence and absence of tax debt will reveal information about the debt. The form will indicate that there is a tax debt. And in the application, the inspector will indicate the code of the Federal Tax Service, in which the delay is listed.

Certificate KND 1120101

A certificate is the most common type of document confirming the absence or presence of debts to the budget. If the taxpayer has paid all taxes, fees, insurance premiums, penalties, fines and interest, then the document will confirm this. However, the certificate does not contain tax details.

This information may be useful:

to participate in government procurement;
in the bank;
when receiving a loan;
for signing contracts;
upon liquidation of an individual entrepreneur or legal entity;
at the request of the counterparty.

If the taxpayer has at least one small debt, this will be reflected in the certificate. Therefore, before receiving such a certificate, it is recommended to pay off all debts.

Results

We hope we have answered your question about your tax certificate. But we won’t be surprised if, when asking about it, you had another document in mind. For example, a certificate - tax calculation or a certificate of income and taxes of an individual (also a certificate from the tax office for income tax refund). You will also find information about them on our website. Just follow the links provided.

Sources:

Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n
Order of the Federal Tax Service of Russia dated January 20, 2017 No. ММВ-7-8/ [email protected]
Order of the Federal Tax Service of Russia dated December 28, 2016 No. ММВ-7-17/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who issues

A certificate of taxes and duties is issued only by a representative of the Federal Tax Service. Other representatives of government agencies are not authorized to issue such documents.

You should request the form at the territorial office of the Federal Tax Service at the place of registration of the taxpayer. If an organization has separate divisions and branches, then information will have to be requested from all Federal Tax Service Inspectors at the location of the branch network.

Obligation to provide a certificate

The obligation of tax authorities to issue a certificate of tax arrears is specified in the Tax Code of the Russian Federation. According to the provisions of Ch. 32, the local branch of the Federal Tax Service is obliged to provide a certificate indicating the requested information. In Art. 45, disclosure of information about taxpayers and the presence/absence of debt is allowed. Similar references are contained in Federal Law-94 and Federal Law-223.

Find out the amount of debt

In the help, click “Request debt amount” and select:

“Automatic” - to set up regular auto-reconciliation.
“Manually” - to send the request once.

If auto-verification is already enabled, the VLSI itself will send the request.

After receiving a response, the certificate will display the amount of debt. Click it to view the statement.

how to get a certificate from the Federal Tax Service

In practice, we are faced with a variety of situations when receiving a Certificate: the taxpayer (company manager, chief accountant) is confident that there is no debt: reports are submitted on time, and often with the help of electronic document management systems, taxes are paid. And having received an entry in the Certificate that there is a debt, they are perplexed.

The service provided to taxpayers by the territorial Federal Tax Service is not ideal and leaves much to be desired; it is very rare that a representative of an organization manages to find out the main thing, to understand what is happening with the company and why the debt arose.

A team of specialists will come to the rescue, we will quickly and professionally solve your problem with the Federal Tax Service - we will inform you about accrued debts, offer ways to quickly resolve erroneously accrued debts, and receive a Certificate on time and within the specified period.

On the procedure for generating a certificate about the fulfillment by a taxpayer, fee payer, tax agent of the obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions.

(information for taxpayers)
The form of a certificate of fulfillment by a taxpayer, payer of fees, tax agent of the obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions (hereinafter referred to as the Certificate of fulfillment of obligations) and guidelines for its completion were approved by order of the Federal Tax Service of Russia dated 23.05 .2005 No. MM-3-19/ [email protected] A certificate of fulfillment of duty is generated by the tax authority within ten days from the date of receipt of the application from the taxpayer using the tax authority’s software, as of the date the taxpayer submitted the application for the certificate.
The certificate is generated according to the information resources of the tax authority. When generating a Certificate of fulfillment of the obligation, the entry “there is no unfulfilled obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions payable in accordance with the norms of the legislation of the Russian Federation” is made if, as of the date specified in the certificate, there are no accrued , but not paid by the taxpayer of taxes, fees, penalties and tax sanctions, with the exception of amounts: - for which a deferment, installment plan, tax credit, investment tax credit were granted in accordance with the norms of the tax legislation of the Russian Federation; -which are restructured in accordance with the norms of the budget legislation of the Russian Federation or in accordance with the Federal Law of July 9, 2002 No. 83-FZ “On the financial recovery of agricultural producers”; -which are subject to offset in accordance with decisions of the tax authority sent to the federal treasury authorities, but not executed at the time of issue of the certificate. If, as of the date specified in the Certificate of Fulfillment of Obligations, taxes, fees, insurance contributions for compulsory pension insurance, penalties and tax sanctions have been accrued but not paid by the taxpayer, when generating the certificate, an entry is made “has an unfulfilled obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions payable in accordance with the legislation of the Russian Federation.” If there are funds written off from the taxpayer’s current account, but not credited to the accounts for accounting budget income, the tax authorities make an entry “there is no outstanding obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions payable in accordance with the rules legislation of the Russian Federation" only on the basis of court decisions that have entered into legal force recognizing the taxpayer's obligation to pay taxes and fees, as well as penalties, executed or accepted in accordance with Order of the Ministry of Taxes and Taxes of Russia dated August 18, 2000 No. BG-3-18/297 "On measures to ensure the adoption and implementation of decisions to consider issues of reflection in the personal accounts of taxpayers of funds written off from the current accounts of taxpayers, but not credited to the accounts for accounting budget income" decisions of the tax authorities to reflect in the card "Settlements with the local budget" of the taxpayer of the entire the amounts of the specified funds. The certificate is handed over to the taxpayer or the taxpayer's authorized person against signature or sent to the taxpayer by post with acknowledgment of receipt within 10 business days from the date of receipt of the application. If the taxpayer (his representative) has not received the prepared Certificate of Fulfillment of Duty in person within 10 working days, the certificate is also sent to him by post. Facebook

Create a request

Create a request for reconciliation and select the “Certificate of fulfillment of payment obligation” form.

Indicate the date for which you want to generate the statement.
Click Request. VLSI will generate, check and send the request. By default, the request is sent to the NI of the parent organization. If the taxpayer is the largest - in NI according to the largest.

Step one:

Log in using your electronic signature key to the Online Sprinter system.
On the Online Sprinter main screen, click the “Create” button

Step Two:

On the document creation screen, set the marker to the “Request ION” position
Select document form – 1166101 – Request for information class=”aligncenter” width=”1024″ height=”286″[/img]

Step Three:

On the request screen for the provision of information services, fill in all the required fields: (TIN, KPP, Address of location in the Russian Federation, etc.)
In the “request code” input field, select: Certificate of fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, interest. The required response format should be specified as “XML”.
Input field “Date” – Indicates the date of relevance of the certificate, if the date is not specified, then the relevance will be on the date of generation of the request to the Federal Tax Service
Then send the request for generation using the appropriate “Submit” button.

Step four:

Wait for the results of document processing by the tax authority (the operation may take quite a long time, up to several days)
Download the file archive containing the document in the KND form 1120101.

This file is an electronically signed Certificate of fulfillment by the taxpayer of the obligation to pay taxes and can be uploaded to the interface of the application for participation in the ETZP Russian Railways auction,

OPTION 2: Certificate KND 1120101- “Contour”

Step one:

If you do not have Kontur Extern, you can use the free “Test Drive” version: 3 months.

On the main screen of Contour Extern, go to the “FTS” tab, then click on the “Request reconciliation” button.

Step Two:

On the “Request Reconciliation” tab, select the required document.

Step Three:

On the request screen for the provision of information services, fill in all the required fields: (Inspection Code, Date)
After filling out all the fields, click the “Proceed to Send” button.
Read also: How to clarify an unclear payment? From December 1, new rules for the work of tax authorities if there are errors in the payment

Step four:

Wait for the results of document processing by the tax authority. Processing usually occurs within a day, but may take longer.

Go to the “Documents”, “ION Requests” section and download the finished document.

This certificate confirming the taxpayer’s fulfillment of the obligation to pay taxes is required to participate in the Russian Railways ETZP auction.

View statement

Within 2 business days, the tax office must process your request and send a response.
To view it, expand the “ Extract received ” sticker and open the “Extract” document.

The result can also be viewed in the query:

If taxes have been paid, the certificate will contain the entry “doesn't have unfulfilled obligation to pay."
If the organization has a debt, the certificate will contain the entry “It has unfulfilled obligation to pay."

Certificate of fulfillment of the taxpayer's obligation to pay taxes

KND 1120101 – Certificate showing the taxpayer’s debts for taxes, fines, penalties, interest.
or the absence of them. The certificate is provided to the applicant in electronic or paper form. Important: If there are debts (even a few kopecks), the wording of the certificate will be “has an unfulfilled obligation to pay taxes” - Such a certificate will not allow you to participate in the tender.

A certificate (KND 1160080) allows you to estimate the amount of a taxpayer’s debts.

Rules for obtaining documents

Obtaining a certificate of no debt is not difficult. This can be done by both a legal entity and an ordinary citizen. You must first draw up a request and send it to the appropriate authority at your location (for enterprises) or place of residence (for individuals). There is no unified request form. There is only a general order of presentation of information, taken as a model. The following request is written in the form of a regular statement:

First, the details of those to whom and from whom it is sent are indicated at the top right.
On the left is the date and outgoing number (for the organization).
The word “request” is written a little lower in the center and its purpose is indicated.
Next comes a phrase asking for data for a specific date. If it is not specified, then the information is provided at the time of registration of the request.
Then comes the signature of the head of the company, certified by the round seal of the enterprise.
At the very bottom left is information about the artist.

A response to such a request is usually given within 10 business days. Other authorities have their own deadlines for providing data.

On paper

The application is submitted in paper form. It can be downloaded, printed and filled out in advance, or received from the tax office and filled out on the spot. When filling out, you will need the name of the organization, full name, tax identification number, checkpoint.

When sending an application by mail, you need to issue it as a registered letter with acknowledgment of receipt and enclose a list of documents. To receive a certificate by mail, you must indicate this in the “Method of receiving a response” column.

Features of receiving electronically

To receive an electronic document, make a request through your telecom operator or, in short, TKS. The electronic request will be generated using the KND form 166101 (approved by Order of the Federal Tax Service No. ММВ-7-6/ dated 06/13/2013). The procedure for drawing up an application is similar to an application on paper. The digital signature of the manager is signed and sent through the TKS operator to the tax office at the place of registration.

In response, the Federal Tax Service will send you a Federal Tax Service certificate confirming the absence of debt within the established ten-day period. The answer will arrive via telecommunication channels. The inspectorate responds to an electronic request faster than a paper one. Consequently, the taxpayer will be able to satisfy the counterparty’s request for confirmation of good faith more quickly.

KND certificate 1120101 - via the tax website.

The next available option for obtaining a certificate of no debt is to make a request through the tax office website.

To do this, you will need to register in the personal account of a legal entity on the Federal Tax Service website.

To send a request through your personal account, you will need an electronic signature and a Crypto Pro license. The cost today ranges from 3000-5000 rubles.
The received certificate KND 1120101 will be on paper, which will not allow the use of this certificate in the interface of some trading platforms.

Certificates on taxes and duties: which one to choose

When talking about a tax certificate, we usually mean:

certificate of fulfillment of the obligation to pay taxes;
or a certificate about the status of settlements with the budget.

Both are issued by the tax office at the request of the taxpayer-organization. Certificates of absence of tax debts for individual entrepreneurs and ordinary “physicists” are also issued.

To obtain a certificate on paper, you must submit an application to the inspectorate. You can compose it in free form, or in the form recommended by the Federal Tax Service (it can be downloaded here), or on this form.

An example of a written request for a certificate is given in the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.

This application is the same for both certificates; you can select the one that is required by ticking it. Or you can order both at once. And by the way, this is the best thing to do. We'll explain why next.

In the application you need to indicate the date you need the certificate, as well as how you want to receive it: in person at the tax office or by mail. You can submit your application directly to the Federal Tax Service. Or you can scan it and send it through an EDF operator. In the information message to which you will attach the scan, be sure to indicate that you need a certificate on paper.

If a paper document with a blue seal from the Federal Tax Service is not important to you, get an electronic version (it will be certified by an electronic signature from the Federal Tax Service). In this case, you do not need to fill out an application, just send an electronic request through your operator.

If you have a personal account on the Federal Tax Service website, you can order a certificate there. You will receive a paper document with the necessary signatures and seal (you can choose the delivery method - in person or by mail). Tax authorities will also duplicate it electronically and upload it to the service.

Read more here.

Now see how to choose the right type of tax certificate.