The tax system of the Russian Federation includes the collection of taxes, duties, fees and other mandatory payments from individuals and legal entities, taking into account the application of the appropriate procedure established by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and some other legislative acts of the federal and regional levels.

All tax rates at the federal level are the same for Russian citizens, regardless of whether they live in Moscow or in another region; they also apply to foreigners registered in the Russian Federation and carrying out business or other activities.

The law provides for several types of taxes and fees:

• personal income tax;
• on the company's profit;
• for mining;
• excise taxes;
• water;
• National tax.

The tax system of the Russian Federation is regulated by the Tax Code

For the collection of taxes, such tax systems are provided as OSNO (general), simplified tax system (simplified), PSN (patent), UTII (unified imputed), Unified Agricultural Tax (USN) (unified agricultural tax), as well as a taxation system for the implementation of production sharing agreements.

Interesting! The tax system of the Russian Federation has a federal, regional (regional) and local structure, so the level of tax deductions will depend on the level of the budget to which it is to be credited.

Paying taxes on time is the responsibility of every citizen and businessman. In case of non-payment of taxes, liability is provided. To prove your integrity to the state or partners and the absence of tax violations, you may need a certificate of absence of debts on taxes and fees.

Why you may need a certificate of no tax arrears

First of all, the certificate indicates the existence of fulfilled or unfulfilled obligations by an individual to the state budget.

Note! To obtain the required document, it is better to first pay off your debts to the budget and extra-budgetary funds in full, and then contact the Federal Tax Service with a written request.

Types of certificates of absence of tax debts

On January 20, 2017, the updated Order of the Federal Tax Service No. ММВ-7-8/20@ came into force, establishing the procedure for issuing such a certificate and approving its new form. Its norms are also valid in 2018.

The legislation provides for 2 types of certificates:

• KND form 1160080 on the status of settlements for taxes, penalties, fees, fines, insurance premiums and interest paid by organizations and individual entrepreneurs;
• form according to KND 1160081, issued for citizens who are not individual entrepreneurs.

Sample certificate

A certificate confirming the absence of tax arrears must be completed in accordance with the annex approved by the same order of the Federal Tax Service.

Note! Before accurately determining the amount of debt, tax specialists take into account all the information in their database.

If the applicant had relationships with others (not at his place of residence or location) of the Federal Tax Service, then the timeliness of the transfer of tax payments there is checked.

Information is issued at the time of registration of the certificate.

The help looks like this and includes:

• Full name of an individual, individual entrepreneur or company (for example, LLC);
• place of residence of an individual, address of the company, checkpoint or tax identification number;
• the fact that there is no debt in the form of taxes, penalties or fines;
• the period for which the debt is due;
• the name of the Federal Tax Service department that issued the document and its code;
• position of the head of the Federal Tax Service and his full name;
• signature and seal of the tax authority.

What a certificate looks like - sample

Where and how to get a certificate?

A certificate can only be issued based on a personal request from an individual. Representatives of the Federal Tax Service will not take the initiative and send a completed certificate to a person or the head of a company.

Tax officers begin collecting the necessary information confirming the absence or presence of debt obligations immediately after they receive an application for a certificate. You need to contact the local branch of the Federal Tax Service, in whose territory the person lives or is registered as an individual entrepreneur.

Methods for submitting a request

There are 3 ways to order a certificate.

Method 1

By personal visit to the tax office. After registering the request, an office employee will read the application, check its accuracy and inform you of the deadline for the document to be ready.

Method 2

Send your request by registered mail with acknowledgment of receipt. Relevant documents must be attached to the application. If they are missing or if errors are made when drawing up the request, then the certificate will simply be refused.

The application can be submitted to the local branch of the Federal Tax Service

Method 3

Online by visiting the taxpayer’s “personal account”, opened directly on the Federal Tax Service website. This is the fastest and easiest option. By filling out the electronic form provided on the website, you must indicate the reason for your request and how to receive a response.

It is important to formulate your request correctly

An application for 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 specialist from the Federal Tax Service in advance.

A document such as an individual taxpayer number (a copy thereof) 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.

How long does it take to get a certificate?

If the taxpayer made the payment on time, then he can count on receiving a positive response within 10 days after registering the documents with the Federal Tax Service (excluding weekends and holidays). This allows you to expect to receive a response within 14 days.

If there is an outstanding tax debt, as well as penalties and fines, written information about the tax inspectorate departments to which the debt remains will be attached to the corresponding certificate.

This can happen if:

• the payer of taxes and fees has officially received from the state a deferred payment or installment plan;
• the debt was restructured;
• The decision of the judicial authority on the obligation to pay taxes and fines has not yet entered into legal force.

The document itself will be issued without paying a state fee.

What happens if tax obligations are not met?

Tax experts advise not to leave things to chance, but simply try to pay off debts. If you urgently need to obtain a new confirmation, then you can attach receipts for debt payment to the old version of the certificate.

Request for help

If, nevertheless, a new certificate is requested, which should indicate information about the absence of outstanding debts, then you can get it by paying a small state fee, after which the document will be ready within three days. You can speed up the procedure by seeking help from a law firm. The cost of “acceleration” will directly depend on the tariffs set by the law firm.

Important! To avoid various problems, it is better not to accumulate debts, but, having learned about them in advance, quickly pay using one of the provided methods.

Frequency of sending a request for arrears in payment of taxes and fees

Such a certificate is valid for no more than 10 days, after which it becomes irrelevant due to constant transfers of tax payments. This is especially important for individual entrepreneurs or companies that pay several taxes and fees at once. That is why it is better to order a certificate before the event itself for which it will be required. For example, this may be a requirement of a bank or other financial institution before issuing a targeted loan.

On a note! It is better for a legal entity to order such a document at least twice a year, but small businesses or individuals may need the update once a year. As a result, it will be possible to simultaneously check the actual amounts of paid and accrued taxes.

The law does not provide for time restrictions on ordering such certificates. Therefore, you can make 5, 10 or 15 requests during the year that will confirm the integrity of a person, company or individual entrepreneur in fulfilling tax obligations.

You can send a request for arrears in payment of taxes and fees several times a year

This is especially true for companies or individual entrepreneurs working with suppliers, new customers or wholesale buyers. If an individual entrepreneur or a company would like to enter into an agreement with bona fide counterparties, then you can ask them for just such a supporting document.

Thus, you can obtain a certificate confirming payment of taxes at any time by contacting the tax authorities. The main thing is to fill out the application correctly and attach the necessary documents. This will be the very guarantee of the financial reliability of any company, every individual entrepreneur or individual. Therefore, you should not be lazy, but it is better to make such a request periodically on your own initiative.

Alena Koryakina, system analyst at OVIONT INFORM CJSC

A certificate of no debt to the budget is one of the documents most often requested by companies from the tax authorities. Its presentation is necessary when participating in tenders, obtaining loans, and concluding large transactions. Let's figure out how to submit such a certificate in electronic form at the place of request.

How to get Help?

Full name of the document: “Certificate of fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines.” Its form and format were approved by Order of the Federal Tax Service dated July 21, 2014 No. ММВ-7-8/378@. The certificate contains the name of the taxpayer, his details, information about whether, as of a specific date, he has or does not have an unfulfilled obligation to pay mandatory payments to the budget, and details of the inspectorate that issued the certificate.

You can receive a certificate in electronic form by making a corresponding request through an electronic document management operator. So, in the “Kontur-Extern” system, to do this, you need to go to the “Federal Tax Service” section and select “Request reconciliation”, and then, having filled out the necessary information, indicate the type of document requested and the format for submitting the response.

When requesting reconciliation for most document types, you can select the following response file format options: XML, XLS, PDF, RTF. However, this is relevant for all documents requested from the Federal Tax Service, except for a certificate of no debt. Currently, tax authorities issue a certificate in electronic form only in the format of an XML file signed with the electronic signature of a representative of the tax authority.

Debt is always a rather controversial issue that sometimes needs to be confirmed. For this purpose, there is a certificate confirming the presence or absence of debt. Moreover, as many situations as there are situations where legal entities and individuals owe debt to each other, there are so many types of such certificates. Next, we will analyze the general concept of a certificate of no debt, and also give examples of its most common types.

What is a certificate of the presence (absence) of debt

A certificate of the presence (absence) of debt is a document that records the fact of fulfillment (or non-fulfillment) of the obligations of one person to another.

• Such persons can act in the hierarchy:
• the state and its budget;
• government structures and institutions;
• municipal budget;
• among themselves (counterparties, suppliers, customers);
• employers;

In general, in any field of activity where there is a financial side of the issue and obligations arise, debt may arise, which may need to be confirmed with such a certificate.

This video will tell you more about the features of a certificate of absence or presence of debt:

Types of document

There are many types of certificates about the presence or absence of debt. Depending on which organization issues it, where such a certificate may be required, the forms and details of the document differ. Let's look at the most popular of them.

By salary

Despite the fact that labor legislation establishes the employer’s obligation to pay employees on time, delays in wages and the formation of debt on them are quite common phenomena. Most often, such delays are irregular and short-term, and employees soon receive the payment due to them.

But it also happens that workers wait for their money for several months and even six months and a year. In such a situation, they may decide to leave the organization, and in order to receive the money they have earned, they must file a complaint with the labor inspectorate, the prosecutor's office or the court. Then they will need a certificate of arrears of wages, which must be given to them free of charge upon request; the employer has no right to refuse to issue it.

The document is drawn up in any form; the chief accountant and the head of the enterprise are responsible for the correctness and completeness of the information in it. It is their two signatures that should be on the certificate. In addition, it should contain the following information:

• information about the organization (, details,);
• information about the employee (full name, position, salary, total period of work at the enterprise and the period when);
• amount of actual debt.

Certificate of wage arrears to employees

They must collect unpaid wages from people even when it is at the stage of... In this case, the package of documents along with a certificate of debt must be sent to the bankruptcy arbitration manager, who will add the employees to the register of creditors.

For taxes

The applicant can receive one of two types of certificates from the tax authorities:

• on the fulfillment of the obligation to pay taxes;
• about the status of tax payments.

The first type of certificate can be considered a document confirming the presence or absence of tax debt, but it will not contain information about its amount. The status of settlements as of the current date for all types of taxes, fees, fines and penalties will be reflected in the second certificate.

A certificate of the presence (absence) of debt issued by the tax office will contain the entry: “has an unfulfilled obligation...” or “does not have an unfulfilled obligation.” The form of the certificate is established by order of the Federal Tax Service. According to the regulations, the document is issued free of charge within ten days after registration of the taxpayer’s request. The following may refuse to issue a certificate:

• if the application sent via telecommunication channels is not signed with an electronic signature or it is not confirmed;
• if the applicant does not have a power of attorney from the organization;
• if the text of the application is impossible to read.

Certificate from the tax office confirming payment of taxes

Such a certificate may be needed to verify counterparties, when participating in tenders or.

Documents for obtaining a certificate of absence of tax arrears are described in this video:

For accounts receivable

An enterprise often has accounts receivable when buyers, customers and other persons - debtors - owe it money. The size of this debt is determined as a result of the work of the inventory commission. The inventory procedure is formalized by an inventory act in form No. INV-17 and a certificate to the act, which, in essence, will be a certificate of the presence (absence) of receivables.

Compiled in the context of synthetic accounting accounts, a certificate of settlements with buyers, suppliers and other debtors and creditors is made in two copies, one is stored in the accounting department of the organization, the other is kept by the inventory commission.

Sample certificate of accounts receivable and payable

The document is a mandatory document in accounting, and is issued annually for write-off. Can serve as evidence in court if a creditor files a lawsuit to recover funds from the debtor.

For overdue debt

The phenomenon is also quite common among bank clients. If a borrower, due to the deterioration of his financial situation, does not pay his loan for a long time, he develops overdue debt, which spoils his credit history. All banks now submit lending data to a common database on the basis of which the NBKI (National Bureau of Credit Histories) operates.

NKBI data is publicly available. If the borrower decides to take out another loan, the bank can check his solvency by looking at his credit history. Seeing the presence of overdue debt there, the credit institution will refuse such a client, even if in fact the old loan is already closed. NKBI databases are often out of date. Therefore, after repaying the overdue debt, it is better for the borrower to take such a certificate.

The document is issued by the bank that issued the loan. The certificate is called “Confirmation of the absence of overdue debt on the borrower’s loan” and is drawn up according to standard form No. 10-040.

For the court

Almost any correctly executed certificate of the presence or absence of debt can serve as evidence in court. For example, during a trial for debt collection, the defendant can prove that he has no debts with the help of such a certificate.

For loan debt

The loan debt is the amount of the remaining debt. There are times when it needs to be confirmed. For example, a citizen took out a long-term mortgage loan from a bank to purchase a home.

Due to the fact that he is an officially working citizen paying, he has the right to receive. The package of documents required to obtain it may include a certificate of absence of loan debt to confirm that payments have been made.

Certificate of absence of loan debt

For accounts payable

Accounts payable are closely related to accounts receivable when it comes to obligations of the same individuals to each other. Accounts payable are subtracted from accounts receivable if counterparties have counter debts.

Therefore, the previously described inventory act in form No. INV-17 and the attached certificate of settlements with creditors and debtors reflect both types of these debts.

Documents may be required, for example, during enterprise reorganization, merger or change of owners.

Before the budget

As in the previous example, a certificate is often required when participating in tenders, checking counterparties, concluding contracts and taking out loans. The form of both such certificates, which can be obtained from the tax office, was approved by Order of the Federal Tax Service dated December 28, 2016 No. ММВ-7-17/722@. The document preparation period is 5 working days.

For utility bills

Not everyone pays utility bills in good faith; for some, this is a sore subject. However, it is often necessary to confirm the absence of utility debts in various situations. Most often this is necessary when making real estate transactions. Potential buyers or tenants want to receive proof of the absence of utility debts, so that later they do not have to pay off other people's debts.

This certificate is not mandatory for the sale or privatization of housing; it is done at the request of the purchaser, therefore its form is not strictly regulated. Its recommended form can be called the EIRTs-22 form. You can obtain the document at the Unified Settlement Center, where people most often pay for housing and communal services.

Rent arrears (certificate)

The video below will tell you what a certificate of absence of debt for housing and communal services is and how it is made:

In the bank

A certificate about the presence (absence) of debt in a bank is often needed for another bank. Therefore, it is best to immediately confirm any closed loan with such a certificate.

Thus, the client will have all the evidence of the absence of overdue or outstanding debt on loans. The procedure for issuing these certificates is not established by law, so various banks themselves set the amount of fees for it and the timing of receipt.

Certificate form and its appearance

A certificate of no debt, depending on who draws it up and who needs it, can be issued in any form or in a regulated form. As an example, we can cite a certificate from the tax office about the fulfillment of the obligation to pay taxes, already posted above.

Thus, it is better to prevent the formation of debt. If it does occur, you need to pay it off quickly and take confirmation of this in the form of a certificate.

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.

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 comes down to two stages:

1. The first stage is completing and sending the application
2. 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 available).

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 sending 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.

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.

You can submit your application in the following ways:

• personally visit the territorial office of the Federal Tax Service;
• send a registered letter with a list of all the documents included in it;
• fill out the electronic form on the official website of the Federal Tax Service (nalog.ru).

When planning to request a certificate of no debt from the tax department, it is advisable to prepare in advance all copies of checks and receipts for payment of taxes and fees in order to present them to the Federal Tax Service employees in case of misunderstandings. If a company representative personally applies for a document to the tax service, then he must have a power of attorney certified by a notary office. Deadline for issuance A citizen or company submits a request to the Federal Tax Service to receive a certificate. After this, department employees check information about a specific taxpayer in a unified federal database.

Certificate of absence of debt from the tax office (IFNS)

A unified application form will help an individual provide all the data that the tax authority may need in the process of preparing the document. When writing an application in any form, you must provide the following information:

• name of organization, full name an individual;
• legal address, registration address of an individual;
• name of the tax authority where the application is submitted;
• TIN/KPP of the organization, TIN and passport data of an individual;
• where to send the document, or to whom to issue it if you have a power of attorney;
• on what date is information about the debt required?

An application can be submitted in several ways:

1. Via TKS communication (for organizations and individual entrepreneurs).
2. Send by mail.
3. Personally write to the tax authority and give it to the office.

What does a sample certificate of absence of debt on taxes and fees look like?

You can receive a certificate of absence of debt (about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest) from your Federal Tax Service only if your organization has no arrears, debts for penalties, fines and interest, clauses 166, 167 of the Regulations Federal Tax Service, Letter of the Ministry of Finance dated 06/07/2017 N 03-02-07/1/35450. If on the date specified by you in the request for a certificate, the organization has arrears, penalties, fines or unpaid interest, the inspection will issue a certificate with a record of the existence of debt Letters of the Ministry of Finance dated 06.17.2016 N 03-02-08/35413, dated 02.02. 2015 N 03-02-07/1/3959. The Appendix to such a certificate will indicate the code(s) of the Federal Tax Service, according to settlements with which there are debts.

172 of the Federal Tax Service Regulations, Letter of the Ministry of Finance dated June 17, 2016 N 03-02-08/35413. If the information about the debt specified in the certificate does not correspond to your data, it is worth reconciling the calculations with the Federal Tax Service.

I want to check if the company has debt

Help usually contains:

1. Number, date and name of the document by which it is approved.
2. The name of the document itself (certificate).
3. Information about the service (organization) that issued the document. It can be replaced by a corner stamp.
4. Information about the person to whom the certificate is provided.
5. Information about the absence (presence) of debt as of a specific date or for a certain period.
6. The addressee is indicated, that is, the one to whom the certificate is provided.
7. Signature of the employee responsible for drawing up the document.
8. Stamp of the organization that issued the document and date of issue.

Absence of tax debts To confirm the timely payment of contributions to the Federal Tax Service, a certificate of absence of tax debts is issued.

Certificate of absence of debt. sample certificate of no debt

Whether or not to use this form is up to you, as it is only a “recommended” form. However, practice shows that such documents already contain all the fields for the information necessary for the inspector to fulfill your request in a short time. Therefore, by writing an application on a prepared form, you will increase your chances of receiving important information quickly and on time.

So, first of all, you need to fill out the fields reserved for the name of your tax authority, where you are registered, and the full name of its head. In the upper right corner, in addition, we write our name - the full name of the organization, or the full name of an individual entrepreneur, address - legal or registered, and INN/KPP, or simply INN if the application is on behalf of an individual entrepreneur.

We receive a certificate of absence of debt from the tax office

• on customs payments, penalties, interest and other economic sanctions;
• on wages and so on.

Anyone may need such a document:

1. For investors at the time of making a decision on a future partnership. In this way, they try to reduce the risk as much as possible regarding their financial investments.
2. Another company at the time of the transaction.
3. Banks before making a decision on issuing, closing or early repayment of a loan.
4. To the enterprise itself in the course of its business activities, as well as when participating in tenders or simply to confirm the correctness of its own calculations.

Legal entities often have to contact various structures, where they need to somehow confirm the validity of their intentions, and for this there must certainly be a certificate of no debt.

Certificate of absence of debts on taxes and fees

If you are interested in a certificate from the tax office about the absence of debt urgently, we will get it for you in one day! When drawing up various contracts or opening a bank account, a number of documents are required, among which certificates occupy a special place. This could be a certificate of no criminal record, a certificate of payment of taxes, a medical certificate, a certificate of absence of tax arrears... It is a certificate from the tax office of the absence of arrears that is one of the most in demand these days. You can order a tax certificate confirming the absence of debt from the territorial bodies of the Ministry of Revenue or from the tax authorities.
Also, a certificate of absence of tax debt can be issued in electronic form. This method became available only recently, but is currently very popular among citizens.

Sample application for tax debt

To submit a certificate in relation to a taxpayer classified as the largest taxpayer, an electronic request for the provision of a Certificate is sent to the inspectorate of the Federal Tax Service of Russia at the place of his registration as the largest taxpayer. Individual notification under the TKS is carried out if the applicant interacts with the Federal Tax Service of Russia inspection in electronic form under the TKS and is registered as a participant in the electronic document flow, using technical means of automatically creating (verifying) an enhanced qualified electronic signature in the Federal Tax Service of Russia inspection.

How to correctly submit a request for a certificate of no debt.

• Upon termination of the activities of an individual entrepreneur, or in the process of liquidation of an organization.
• Upon receipt of any government subsidies.
• Some banks, when applying for a loan to a legal entity or individual entrepreneur, ask for such information.
• When there is a change of director or chief accountant.
• When expanding an enterprise or when preparing a business plan.
• Counterparties may ask.
• When a taxpayer moves from one tax authority to another, when changing place of residence or registration with a tax authority.
The presence of a certificate of fulfillment of obligations to the budget from the tax authority by a company or individual serves as additional evidence of reliability and financial solvency.

How to obtain a certificate of absence of tax debts

This issue can be resolved in the following main ways:

• contact the territorial office of the Federal Tax Service and determine the amount of the fee that will have to be paid for processing the document in 1-3 days;
• use the services of private law firms that will take care of the entire process of obtaining a certificate.

When considering both options, it is important to remember that the services of law firms will cost 2-3 times more than direct contact with the Federal Tax Service. However, the document will be in the hands of the applicant without unnecessary hassle. In the second case, it is also important to seriously consider the issue of choosing a law firm, since we will be talking about the transfer of confidential information.

How to obtain a certificate of absence of tax arrears in the Republic of Kazakhstan

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.

Attention

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. No debts from legal entities Enterprises and companies also need a certificate of no debt.