How to check an organization's tax system. How to find out exactly what taxation system an individual entrepreneur has. Is it possible and how to find out the taxation system of a counterparty by tax identification number?

23.02.2024

The legislation of the Russian Federation provides for several taxation systems for enterprises and organizations independently engaged in financial and economic activities:

with payment of all tax deductions established by law. Basic payments: income tax at a rate of 20%, value added from 10 to 18% depending on the types of goods sold, products and property tax.
A simplified system that can be used by enterprises and organizations with restrictions on the number of employees, annual income, and the cost of fixed assets. On this system, the organization pays a rate of 6% of gross income or 15% of profit (income minus costs).
– for agricultural producers.
For certain types of service provision - combined with a single tax on imputed income.

When carrying out business transactions with organizations operating under special tax regimes, there are certain nuances and restrictions. Therefore, when concluding agreements, it is necessary to understand and study how to find out which tax system the organization uses.

To obtain information about the tax system of a counterparty, it is enough to have a personal computer with Internet access and know the individual tax number or the main state registration number.

There are many ways to obtain the necessary information about a counterparty - a legal entity. The most reliable sources are the official portals of State Services and the Federal Tax Service.

Brief instructions for finding the applicable taxation system consists of the following steps:

Go to the Federal Tax Service website http://www.nalog.ru/ and register. The authorization procedure consists of filling out a standard form with personal data (full name, email address, password, etc.) After filling out the form, a letter with a link to complete registration is automatically sent to your email.
After authorization, select the “Submit a new request for an extract” function, and in it the text field “Legal entity”. After that, in a certain cell, indicate the individual tax number of the requested subject, click on the line “Generate a request”. A completed request receives an individual number by which you can track its progress. The requested information is provided within 1 day.

The tax base of the Federal Tax Service is the most reliable source. It is formed through a system of mandatory annual submission by all suppliers and small and medium-sized businesses of accurate information about their tax status.

Https://www.gosuslugi.ru/ is a similar procedure for registering and obtaining the required information, but information is provided from the Unified State Register of Legal Entities using the main state number within 5 working days. Access to information is possible only after preliminary registration of an electronic digital signature.

Other methods for finding an organization's tax status

If you don’t have a computer with Internet access at hand, there are several other ways to obtain the data you are interested in:

Important! When obtaining information of interest from different sources, it is imperative to take into account their high probability of reliability.

For what purposes is information about the tax system required?

There are cases when an organization or business entity did not work for a certain period of time. If previously it used a taxation system different from the general one, you should check with the territorial tax service about the procedure for calculating taxes in force on the date of resumption of operations. For example, in previous working periods, one of the conditions for the application of the simplified tax system was violated by the enterprise (the maximum number of employees or income for the year, the share of third-party organizations in the authorized capital was exceeded as a result of a change of founders).

Firms engaged in registration and documentary support of types of activities and permits at the request of enterprise clients will additionally learn information about the procedure for their taxation for the correct execution of permits.

The norms of the Tax Code of the Russian Federation exempt a number of organizations from paying value added tax according to the type of their activity, for example:

In the field of education, preschool education, culture, art
, insurance organizations
Funeral services
In the field of healthcare, care for disabled people
Archive services
Sanatoriums, resorts in Russia
Pharmacies
Associations of lawyers

For correct tax accounting and calculation of value added tax amounts, it is necessary to know exactly the taxation system used by each counterparty. According to the Tax Code of the Russian Federation, “simplified” companies are exempt from paying VAT and do not issue invoices to their counterparties with the allocation of tax for the possibility of its deduction by recipients of goods or services. But if an organization performs the function of an intermediary (under a commission agreement), the value added tax in the invoice must be allocated and accepted for tax deduction. It turns out that according to the commission agreement, in order to correctly account for VAT, the recipient of the goods needs to check the tax status of the supplier and intermediary.

VAT payers also do not receive VAT in their relationships with payers of the single agricultural tax. The recipient’s inability to receive a tax deduction leads to an increase in his costs and loss of competitiveness, so customers who pay value added tax try to limit or completely eliminate business contracts with VAT evaders.

Important! Legislative norms of the Russian Federation place the responsibility for verifying the accuracy of information about the tax system used by the counterparty and the corresponding VAT accounting on the recipient.

False information provided by mistake by the counterparty does not exempt the recipient from penalties for incorrect inclusion of amounts in the tax deduction.

Example. Luch LLC, due to the lack of information about the tax status of several counterparties in 2017, overestimated the total amount of tax deductions by 300 thousand rubles. After identifying a violation by the Federal Tax Service during a control on-site inspection in the first quarter of 2018, the company was presented with financial sanctions in the amount of an underestimated 300 thousand rubles, a 20% fine of 60 thousand rubles and a penalty for late payment of tax.

The current system of calculating and collecting value added tax and other payments to the budget is fraught with a significant number of pitfalls that can lead to an increase in taxes and penalties. To avoid receiving an unexpected fine out of the blue that leads to financial difficulties, carefully check the taxation system used by your business partners.

Write your question in the form below

Is a mixed system possible? When an LLC conducts several different types of activities, combining several taxation systems becomes a profitable option. It should be taken into account that not all modes can be used simultaneously. By correctly combining the regimes, you can optimize the tax burden. It is important to consider that when combining tax regimes, separate accounting must be maintained. That is, for each individual type of activity, separate reports are submitted, and the corresponding taxes are paid in accordance with the taxation system used. It is strictly prohibited to combine general and simplified regimes, general or simplified and agricultural taxes. Regional characteristics should also be taken into account. Thus, the reducing coefficient for UTII and the value of the differentiated tax rate for the simplified tax system Income minus expenses are established at the local level.

How to find out the taxation system of an LLC by tax identification number: 4 ways

It has several varieties, each of which has its own elements: object, rate, benefits, deadlines for submitting reports to the Federal Tax Service, etc. (Article 11 of the Tax Code of the Russian Federation). Currently, Russia has five systems for collecting obligatory payments to the budget, including general (OSN), simplified (STS), a single tax on imputed income (UTII) and on agricultural activities (UST), as well as a patent system.

TIN is a special code that every taxpayer in the Russian Federation receives upon registration with the tax department. It is a combination of 12 digits, the first two being the code of the region in which the payer is registered (Art.
84 Tax Code of the Russian Federation). The TIN is registered in the constituent and registration documents of the company, as well as in its agreements, contracts, reporting, etc. Using this code, tax authorities can easily identify the subject of taxation.

How to find out which tax regime an organization accepts

So, for example, having seen that in relation to the LLC you are interested in there is no information about the application of any special regime, you can safely conclude that this is an LLC under the general taxation regime.

information on the amount of taxes paid by the organization (with a breakdown for each tax). That is, if you see, let’s say, that an organization paid income tax, then clearly this LLC applied the OSN.

Important

However, it is worth keeping in mind that the Federal Tax Service will post information about paid taxes once a year: for the year preceding the year of publication (clause 5 of the Appendix to the Federal Tax Service Order No. ММВ-7-14/ dated December 29, 2016). Accordingly, if, for example, in 2016 an organization paid income tax (i.e.

e. was on the OSN), this does not mean that in 2017 she will remain on the same regime and pay general taxes.

How to find out the tax system?

Attention

Any Russian entrepreneur should have general information regarding the current taxation systems in the country in order to most adequately choose the appropriate option for his business. General system (OSN) This is the most common option for collecting mandatory payments from individuals and legal entities in Russia.

If, at the time of registration, an entrepreneur or organization did not have time to declare the right to use the preferential treatment (within 30 days), then they fall under the SOS. The general system provides for the full maintenance of tax and accounting records, as well as the payment of the following mandatory payments to the treasury: Income tax 20% - for organizations or personal income tax and 13% - for individual entrepreneurs Property tax Rates are determined at the regional level VAT at rates of 0.10 and 18% depending on the type of goods Simplified system (STS) Widely used among start-up companies - individual entrepreneurs and LLCs.

Is it possible to find out the taxation system by INN

For example, for farmers who can take advantage of the opportunity to settle accounts with the state by paying the unified agricultural tax or Unified Agricultural Tax. Agricultural producers who choose this taxation scheme are exempt from the need to pay:

income tax;
property tax.

If a farmer is registered as an individual entrepreneur, then he does not have to pay personal income tax or property tax for individuals.

Just as in the case of the simplified tax system, payers of the unified agricultural tax must fulfill the obligations stipulated by law for tax agents. Patent system Special tax regimes of the Tax Code of the Russian Federation also include the patent system.
What are its specifics? The patent system requires payment of tax in an amount that is determined as potentially possible for the relevant type of activity.

How to find out what taxation system the LLC is on

It can be used by business entities that not only comply with restrictions on the number of personnel and income, but also engage in certain types of activities. At the same time, businessmen will have to pay only one tax, the contributions of which to the budget are calculated using a special formula.

Firms on UTII have every right to reduce the amount of tax payable to the budget through insurance contributions, but no more than 50% (Chapter 26.3 of the Tax Code of the Russian Federation). The patent system is designed only for small firms that operate as individual entrepreneurs and are engaged in certain types of activities. In fact, an entrepreneur will only have to purchase a patent for a year and worry about other payments to the budget (Chapter 26.5 of the Tax Code of the Russian Federation). Unified Agricultural Tax (UST) It is similar to the simplified tax, but can only be applied to enterprises engaged in the production, processing and sale of agricultural products.

How to find out the LLC tax system

Enter the TIN in a special field on the websites nalog.ru and gosuslugi.ru, and then instantly receive information;
Provide the TIN code to the operator of the Federal Tax Service hotline and obtain information about the payer and the taxation system used by him.

How to determine the tax regime in 2018

For example, if an enterprise has a large staff of employees, then it will work only within the framework of those regimes that can be applied with the appropriate number of employees. Similarly - according to the criteria of revenue, residual funds, etc.

Let us consider the above points, which, by the way, are not related to possible legislative restrictions, in more detail. Choosing a taxation system: the ratio of revenues and expenses The first criterion that may be important when choosing the optimal taxation scheme is the ratio of the company's revenues and expenses.

Simply put, the level of business profitability. There are areas of entrepreneurial activity that are characterized by very high turnover, but the profitability of the corresponding segments is low - within a few percent. This could be the construction segment, retail trade, public catering.

Let's find out the taxation system of an enterprise by tax identification number

The peculiarity of the single tax on imputed income is that the amount of this tax does not depend on real profit, but on certain physical indicators. It is established by the Tax Code of the Russian Federation.

UTII is mandatory if it has been adopted in the territory by local authorities. If you start an activity that is subject to this type of tax, you need to register with the relevant authorities as a payer.

And you must do this within 5 days from the start of your activity. Also, a single tax can be applied together with the simplified tax system or the general regime. 5 of the simplified tax system is called a special taxation regime. There are two types of simplification: 6% on income, and 15% minus expenses. This includes property tax, VAT, personal income tax. The transition to a simplified tax regime is carried out on a voluntary basis.

What tax regimes exist? how to choose a tax regime?

Due to the insurance premiums paid, it is possible to reduce the amount of deducted tax payments by no more than half. Unified Agricultural Tax Similar to the simplified tax system, but only for companies engaged in the production, processing and sale of agricultural products.

An indispensable condition is that all these cycles must be carried out by the company independently. All specific conditions are contained in Chapter. 26 of the Tax Code of the Russian Federation. Now let's move even closer to the essence of the issue.

How to determine the taxation system of an LLC by TIN: the legality of the issue TIN is a strict 12-digit combination. The first two of its symbols can tell about the region where a given person or organization is registered for tax purposes (Article 84 of the Tax Code of Russia). But how to find out the taxation system of an LLC based on the counterparty’s TIN is a question that is somewhat more difficult to deal with.
There are areas of business in which income can be large, but unstable. In this case, it is best to work according to a scheme that involves calculating fees from actual receipts to the enterprise account. The optimal income tax regimes in this case are the simplified tax system or the special tax system (if the scale of the business does not allow using the first regime). In turn, if the revenue intensity is more or less uniform, then it may be more profitable for the enterprise to operate by paying fixed fees to the treasury. In this case, it is UTII. Choosing a tax regime: business growth potential Business growth potential is an equally important criterion for choosing the optimal taxation scheme. The fact is that due to the specifics of Russian legislation, enterprises do not always have the opportunity to frequently change their payment methods with the state.
In our state there are five such regimes, different in rate, object, reporting deadlines, and the availability of certain benefits:

OSN is a general taxation system.
USN (otherwise known as “simplified”) - simplified.
UTII is a single tax on imputed income.
PS - patent system (only for individual entrepreneurs).
Unified agricultural tax is a unified agricultural tax.

When registering an LLC, it automatically appears on the OSN. Then the organization or entrepreneur, if the required characteristics are available, can choose any of the other four modes. Why do many people need to find out how to find out the tax system of the counterparty by TIN? Not in all tax regimes the company pays VAT - in some cases it falls on the shoulders of the partner. However, let's talk about taxation systems in a little more detail. Types of tax regimes Let us present in the table the key features of existing taxation systems available to LLCs.

Instructions

By default, organizations and individual entrepreneurs are subject to general taxation. However, part two of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) also establishes special tax regimes. These are regimes such as the Simplified Taxation System (USNO) and the Unified Tax on Imputed Income for Certain Types of Activities (UTII).

The simplified tax system can be applied both to organizations and individual entrepreneurs and is regulated by Chapter 26.2 of the Tax Code of the Russian Federation. The transition to the simplified tax system is a voluntary matter of the organization (individual entrepreneur) and is made upon application to the tax office at the location (for an entrepreneur - at the place of residence). Such an application can be submitted both during tax registration and during business activity. If an organization or individual entrepreneur applied to the tax authority about the simplified tax system, a copy of the application to the tax authority, as well as a notification to the tax authority about the transition to the simplified tax system or the refusal of such a transition, must be kept in the documentation. In any case, the simplified tax system does not apply to banks, insurers, organizations with representative offices and branches, investment and non-state pension funds, pawnshops and other organizations and individual entrepreneurs specified in Part 3 of Article 346.12 of the Tax Code of the Russian Federation.

UTII is regulated by Chapter 26.3 of the Tax Code of the Russian Federation and is applied regardless of the wishes of the business entity for those types of activities for which UTII has been introduced at the local level.
Article 21 of the Tax Code of the Russian Federation provides for the right of a taxpayer to contact the tax authority for clarification regarding current taxes and fees, and to receive information about this free of charge, both orally and in writing. Therefore, if you are not sure whether UTII applies in your case, you have the right to ask the tax authority.

Sources:

how do I find out what sleep pattern I have?

For successful entrepreneurial activity, you need to choose the right taxation regime, as well as know the features of each of them. There are several modes: general, special in the form of a simplified system, Unified Agricultural Tax, UTII.

Instructions

To correctly determine the tax regime, you need to make sure whether the type of your activity falls under UTII. In other cases, you may be on the general regime or on the simplified tax system. The tax regimes provided by the state differ depending on what needs to be paid and what kind of accounting reporting the payer must keep.

Unified agricultural tax.
This tax is 6 percent, minus expenses. Designed for producers of agricultural products. Tax includes personal income tax (PIT), VAT and profit tax. You can switch to this tax regime within five days from the beginning of the calendar year or from the moment of registration.

Single tax on temporary income.
The peculiarity of this regime is that the amount of tax paid depends on certain physical indicators, and not on real profit. The tax is established by the Tax Code of the Russian Federation. If UTII is adopted in the territory by the regulatory legal acts of local authorities, then it is mandatory. If you have started an activity that is subject to this tax, you are required to register as a payer with the relevant authorities within five days from the start of such activity. The single tax can also be applied together with the general regime and the simplified tax system.

As a rule, people who turn to specialized companies to register individual entrepreneurs and LLCs do not know which taxation system they are on. During the work process, sooner or later this question arises. Alina Sizova, a specialist in the field of accounting and taxation, explains in detail how you can find out your current tax regime

Both individual entrepreneurs and LLCs often face a situation where people cannot answer the question of what tax regime they are in. A person is asked about this directly by a counterparty who wants to conclude a deal with him, or by a new hired accountant who wants to understand on what basis he will need to report to the tax authorities.

This situation arises for the reason that today, when opening an LLC, most people turn to companies that provide company registration services, after contacting which they are issued a certificate of registration. Based on this evidence, most people start their activities and, often, people do not even delve into what tax regime they are in. And when the moment comes to find out what kind of regime they have, they fall into a stupor.

Let's consider options for determining the LLC taxation regime

1. First you need to pick up your registration documents.

Review the documents that you have left from interaction with the company you contacted for help in registering an LLC. If it follows from the contract for the provision of services that the company only ensured your registration as an LLC and did not submit any statements about the transition (application) of any tax regimes on your behalf to the tax office, then with almost 100% probability it can be stated that that you are on general mode (OSNO). This mode is the default when registering an LLC.

2. Try to determine the tax regime by exception.

Let me remind you that the following tax regimes exist:

general taxation system - OSNO;
simplified tax system - simplified tax system;
single tax on imputed income - UTII;
patent taxation system - PSN;
single agricultural tax - Unified Agricultural Tax.

In order to switch to this regime, you must submit the appropriate document to the Federal Tax Service:

So, using the method of exclusion, you can immediately weed out such regimes as the Unified Agricultural Tax if you have never been involved in agriculture.

We must also remember that a tax regime such as UTII is a regime that applies only to certain types of activities named in the Tax Code of the Russian Federation (clause 2 of Article 346.26, clause 2 of Article 346.43 of the Tax Code of the Russian Federation). It is worth noting that regional authorities have the right to narrow the list of “imputed” types of activities at their discretion. This means that the list of activities for these modes is small and you also may not fall under it at all, which means you are not in these modes.

In this situation, there is only one special regime left - the simplified tax system. And to check this regime, it is worth once again carefully reviewing the registration documents. Since when submitted to the registering tax office, it issues a receipt for receipt of documents submitted when registering as individual entrepreneurs. And this receipt indicates whether you submitted an application to switch to a simplified taxation system or not.

Important point: when registering an LLC, there is no obligation to submit a notice of transition to the simplified tax system form No. 26.2-1 immediately; according to the law, after registering the LLC, you have the right to submit this application within 30 calendar days to the tax office at your place of registration. This means that the absence of an entry in the receipt for receipt of documents submitted when registering as an LLC does not exclude the possibility of you using the simplified tax system.

And in this case, you need to directly contact the tax office for registration.

3. Find out the LLC taxation system using the TIN at the tax office at the place of registration.

This is perhaps the easiest and most reliable way to find out the tax regime. You need to personally contact the Federal Tax Service Inspectorate at your place of registration (registration) with your passport and your TIN (you can do this by phone, but inspectors are not always willing to answer this question). Directly ask the tax inspector what taxation system you use as an LLC according to the tax authorities. You can also submit a written request to your inspectorate to confirm that you are using the simplified tax system, as if you assume that you did submit a notice of transition to the simplified system. If this is indeed the case, you will need to be sent a confirmation letter in form No. 26.2-7 (Letter of the Ministry of Finance of Russia dated December 19, 2013 N 07-01-06/55941). You can submit such an application in any form convenient for you (electronic, by mail, in person at the Federal Tax Service).

4. You can also learn about the LLC tax regime online.

In some cases, it is impossible to check a counterparty without checking the tax system. The details of the contract, and sometimes even the possibility of concluding one, depend on the “compatibility” of the systems. Let's figure out how to find out the counterparty's tax system?

Check the counterparty's tax system

The simplest and most correct way is to ask the counterparty himself. There is no information about the taxation system for legal entities in open sources.

If the counterparty uses a simplified tax payment system, he must have a document certifying this. A document is issued by the tax office upon transition to the “simplified” system. There shouldn't be any problems presenting it.

Of course, you can also find out the taxation system of your counterparty by indirect evidence. For example, if a company’s revenue for the current year (as of August) exceeds 68,820,000 rubles, it uses the general taxation system and is subject to VAT. But there are companies with less revenue that also pay VAT if, for example, they have branches or representative offices or are professional participants in the securities market.

Does the counterparty pay VAT?

This is perhaps the most correct question when starting to interact with a new partner. The first thing you need to do in order not to fall under the requirement to refund VAT for your partner is to check on the website of the tax office or reference systems such as Unirate24 whether the counterparty pays taxes. The second is to check whether the company is a fly-by-night company. Signs of a one-day event:

Age up to two years.
Invalid due diligence index.
Nominee director.
Registration in the “address hole”.

The third step is to review the company’s financial statements, balance sheet. This will allow you to find out which tax system the counterparty is on and assess the financial position of the company.

To assess the financial condition of the counterparty, use and. The certificate will show the balance sheet, profit and loss statement, financial risk index, information about government and commercial orders. A credit report will provide information about a company's credit load.