Business partner is one of the most important points any business. The prosperity of your company will also depend on how he fulfills his obligations. But how to check the counterparty and protect yourself from possible troubles? To do this is not so difficult. You will need to know a minimum of information about the future partner. Most often, it is enough to know only the TIN. How to check the counterparty and protect yourself? Read more about this.
Why check?
Even a novice entrepreneur knows: if you want to minimize business risks as much as possible, check yourself and your counterparty in every possible way. Most often, large firms with a well-established financial security service resort to such checks. Small companies, as well as single entrepreneurs, most often neglect such events. And in vain. Checking a counterparty for free, quickly and reliably is quite simple. You just need to know what exactly to pay attention to.
What does TIN mean and how to check its reality?
First of all, it is worth checking the counterparty by TIN. What it is? TIN stands for Individual Identification Number. It is assigned to each person or entrepreneur as a sign that he is registered with the tax authorities.
You can find it using any search engine. It is worth "hammering" the full name of the enterprise and you will immediately receive a lot of information, including the TIN of the company. You can also do the reverse operation - by the TIN number, find out additional information about the company.
Sometimes, however, it also happens that the TIN seems to be there, but no information can be found on it. It's worth thinking about here. Perhaps the proposed number is not real and is just a set of numbers. And the company is a one-day business. You can check the counterparty and protect yourself in this case. There is a simple formula with which you can check the reality of the identification number. For any legal entity, the TIN consists of 10 digits. We will use the first 9 for calculations, and the 10th is a test.
Take the first 9 digits and multiply them like this:
- 1st - multiply by 2;
- 2nd - by 4;
- 3rd - by 10;
- 4th - multiply by 3;
- 5th - by 5;
- 6th - by 9;
- 7th - increase by 4 times;
- 8th - multiply by 6;
- 9th - by 8.
Now add all the results together and remember this number.
Divide the number obtained as a result of addition by 11. If the resulting result has a remainder, then you need to discard the decimal part, and multiply the whole number by 11 again. Now compare the resulting number and the one that came out as a result of adding the products (we memorized it). You have to subtract one from the other. The resulting digit must match the last, tenth digit. If everything worked out - the TIN number is real, it didn’t work out - it’s worth considering.
How to find out the TIN by the name of the company?
If you do not want to be asked questions by the tax office, it is necessary to check the counterparty before concluding a transaction. If, apart from the name, you do not know anything about future partners, it does not matter. You can also find out the TIN. There are some small rules here:
- the name of the company is entered into the search engine without quotes;
- the search must be performed by the full name, without abbreviations;
- enter the name exactly as it is, even if there are spelling or grammatical inaccuracies.
Having found the necessary data, you can find out not only the TIN, but also some other data. Sometimes the difficulty may lie in the fact that several firms can have the same name. Then you can check by type of activity or some additional information.
How to find the TIN by other details?
Checking the counterparty by TIN is easy. But sometimes this data is not enough. If the company you are looking for has its own website, you can usually find details such as the Unified State Register of Legal Entities, State Registration Number or PSRN there. All this may be useful for further verification. Learning from open sources as much additional information as possible, you can contact the Federal Personal appeal, of course, it costs money, but the expense is well justified. The tax office will be able to check the counterparty very quickly. You will be provided with the most accurate and reliable information. For individuals, a certificate costs 200, and for legal entities - 400 rubles.
Collecting data about the counterparty: what to check?
If you plan to make a deal with a new counterparty, try to get as much information about him as possible. You will need copies of the following documents:
- certificate of state registration;
- certificate of the taxpayer;
- business license (if any);
- a copy of the company's charter.
Obtaining complete information about the counterparty includes the following items:
Basic data. This includes: surname, name of the founder, full name of the enterprise, TIN, date of foundation, legal and physical addresses, information about whether this entrepreneur has already liquidated firms.
Information about the enterprise. Data on the legality of the company, reviews, especially from independent sources.
Employee data. Some firms conduct big number transactions through their employees, thereby diverting attention from the head.
Information about the proposed transaction. Particular attention should be paid to the amount of the contract. If we are talking about cooperation with individual entrepreneurs, then there can be no talk of any millions. If a certain LLC offers you a deal in the amount of more than 25% of the funds on the balance sheet of the company, you should think about such cooperation. Information about the state of the balance must be required even before signing the contract.
Check counterparty by TIN: Federal Tax Service
This is the very first instance, which is worth visiting for reliable information. The federal tax service can check the counterparty by TIN very efficiently. Of course, there is a temptation to do this quickly and for free, using the appropriate services on the Internet. But if the transaction is large, it would still be best to personally visit the tax office and make an official request. The received document will not only completely protect you from scammers, but will be a kind of "charm" from the tax authorities themselves. They will no longer have reason to claim that you have not taken sufficient steps to identify an unreliable counterparty.
Nalog.ru: check yourself and the counterparty
If you don’t need an official document with signatures and seals, but you don’t need money for a paid check, you can use the official website of the Federal Tax Service. It is called so - nalog.ru (nalog.ru). Check yourself and the counterparty, and nothing threatens your business.
The site is pretty simple. It is intuitive even for those who rarely deal with a computer. First you need to go to the appropriate section:
- individuals;
- legal entity.
Now select the link "Check counterparty" from the list and go to the corresponding page. In the window that appears, enter the TIN / OGRN numbers or the name of the organization. In the window located just below, enter the captcha - a few numbers written in the picture. Now press the "Find" button and enjoy the result. On the page that opens, you can download a document in .pdf format, where there is practically full information about the firm.
So if you don’t want problems, go to nalog, check yourself and your counterparty and feel protected.
Other types of searches can be carried out on the FTS website:
- Information about the persons who submitted documents for state registration or for making changes to the constituent documents.
- Data on persons in respect of which a decision was made to liquidate, reorganize or reduce authorized capital.
- Information about the exclusion of an inactive legal entity from the Unified State Register of Legal Entities.
- Register of disqualified persons and information about organizations whose executive bodies include such persons.
- and data on firms, with which there is no connection at registered addresses.
- Data on organizations that have tax arrears or do not provide tax reporting.
- Information about individuals who have several registered organizations.
- Other data.
What can you learn about IP
If you decide to check the counterparty and yourself, and your counterparty is an individual entrepreneur, then with the help of the service department of the Federal Tax Service you can obtain the following information:
- surname, name, patronymic;
- citizenship;
- EGRIP registration number;
- date of entry in the register;
- data on the availability of licenses and their number;
- information on tax registration - date and TIN;
- OKVED - codes of types of entrepreneurial activity;
- data on registration with the FSS and the Pension Fund;
- information about the specific department of the tax service, in which the documents on registration of a particular individual entrepreneur are located.
What information can be obtained about a legal entity
If your counterparty is a legal entity, then the FTS website can provide you with the following information:
- Name and legal address.
- Date and registration number of PSRN.
- Information about the founders of the company, the creation or reorganization of a legal entity.
- Information about any significant changes in the activities of the organization.
- Data on the beginning of the liquidation or reorganization, if any.
- Information about the head of the company and the size of the authorized capital.
- Information about all divisions of firm.
- OKVED data and information about all available licenses.
- Information on registration in the FSS and PF.
- Information about the specific department of the Federal Tax Service, in which the package of documents on the registration of the company is located.
You probably already understood: “If you want to minimize business risks, check yourself and your counterparty.” By following this rule with every transaction, you will not only never have problems with the tax office, but also protect your money from scammers.
Information is updated daily.
If you know the TIN of the counterparty and want to get more information about it, then just use the official website of the Federal Tax Service - nalog.ru. This resource allows you to get a lot of information, both about individuals and legal entities.
How to check the counterparty on the website of the Federal Tax Service, and what exactly can be found on the website of the Federal Tax Service - we will tell in this article.
The need to check the counterparty
When choosing business partners, it is important to exercise forethought. Although this is more a right than an obligation of an entrepreneur. However, when checking information about a counterparty through the nalog.ru portal, there is no doubt about the reliability of the information received, because it was obtained from a reliable source of information.
The official website of the Federal Tax Service makes it possible to obtain the following data:
- get acquainted with the information about the counterparty and draw a conclusion about its solvency (including mandatory payments to the treasury);
- can the counterparty be classified as one-day;
- find out the surname, name and patronymic of the head of the organization;
- find out the legal address of the company.
It follows from this that checking counterparties on the website of the Federal Tax Service does not provide the full amount of information in order to determine the degree of reliability of an entrepreneur.
1. Select the "Legal entity" option and specify it:
2. Or enter the name of the company or organization and (optionally) the subject of the Russian Federation as its location.
For search individual entrepreneur or KFH should:
1. Select the option "Individual entrepreneur / peasant farm" and specify it:
2. Or enter your full name. and the subject of the Russian Federation where the individual entrepreneur (KFH) lives.
Please note that the Federal Tax Service updates data on counterparties daily.
Additional information about the counterparty on the website of the Federal Tax Service
Using the nalog.ru service by the TIN of the counterparty, you can get the following information:
- about the name of the organization (firm);
- about the legal address of the organization (firm);
- on the date of state registration;
- OGRN;
- termination of activities (including the date);
- on declaring the registration invalid (with date).
Note that the service on the website of the Federal Tax Service has the opportunity not only to download, but also to print an extract from the Unified State Register of Legal Entities, which contains a wider list of data about the counterparty that interests you. In particular, this information:
- about founders and (or) participants;
- on the size of the authorized capital of the organization;
- on types of activity (according to OKVED);
- about persons who can act without a power of attorney on behalf of an organization or firm.
The Federal Tax Service puts in its open bases full list information about individual entrepreneurs and organizations. It is given in the order of the Ministry of Finance of Russia dated December 05, 2013 No. 115n.
How to find out the corporate history of a counterparty?
In addition to all the above information, you can also find out the corporate history of the counterparty using the State Registration Bulletin of the Tax Service of Russia. It can be found by clicking on the link - http://www. vestnik-gosreg.ru/publ/vgr/
From the State Registration Bulletin, you can get the following information about companies that, on the basis of the current legislation of the Russian Federation, are required to post public messages:
- about closing and reorganization;
- on the reduction of the authorized capital;
- on the purchase of LLC 20% of the authorized capital of another company and other data.
The list of organizations with which it is impossible to contact at the legal address declared by them during state registration is updated daily by the Federal Tax Service. You can check the counterparty by TIN at the following link - https://service.nalog.ru/baddr.do
How to find out about tax debts from a counterparty?
In order to find out if the counterparty has tax debts, you need to follow the following link - https://service.nalog.ru/zd.do
Please note that the service will provide an opportunity to obtain information about the organization in the following situations:
- the company does not file tax returns for more than one year;
- if, as of April 01, 2017, its tax debt to the budget is more than 1,000 rubles and the procedure for the enforcement of this debt has been initiated.
In conclusion, we add that this service is on this moment is at the testing stage, but updates, according to the assurances of the tax authorities, will occur at least once a month.
We have developed a convenient online service to check yourself and your counterparty on the website of the tax service. You can check the counterparty by TIN, power of attorney, registration certificate, financial statements, etc.
Why do companies need to check themselves and the counterparty
Tax officials are especially careful to monitor how well the company checked its counterparties before entering into transactions with them. If inspectors believe that the company has not exercised due diligence, they can remove expenses, VAT deductions, or even invalidate transactions. To avoid this, check yourself and the counterparty.
How can an accountant work under the new rules? Since 2017, a record number of amendments have come into force. In the next issue of the Russian Tax Courier magazine, we will publish a large table of changes from detailed tips experts on how to profitably apply innovations in practice. as a gift, you will get access to online services, the legal framework and encyclopedias on all reporting forms with examples and ready-made samples. Make sure to subscribe
How to check yourself and the counterparty: follow the step-by-step instructions
Counterparty due diligence is a set of steps that help you make sure that transactions with a potential or existing partner will not lead to adverse tax consequences. So, let's start checking step by step.
Step #1. Extract from the Unified State Register of Legal Entities.
First of all, you need to check the counterparty on the website of the tax service at nalog.ru. In the electronic services section, go to the "Business risks: check yourself and the counterparty" service. Here you can find information about state registration legal entities, individual entrepreneurs, peasant (farm) households.
The service allows you to exercise due diligence when choosing a counterparty (supplier, contractor), provides information on state registration of legal entities, individual entrepreneurs, peasant (farm) enterprises, allows you to search for information in the register of disqualified persons.
What does the service show?
The Service contains information about mass registration addresses; information about persons in respect of which the fact of impossibility of participation in the organization has been established in court, information about legal entities who are absent at their legal address.
The service generates the search result in a table. When the counterparty, for example, is liquidated, the column “Date of termination of activity” will be filled in the table. Then download the full extract. The service presents it as a PDF file. The extract shows why the inspectors excluded the company from the Unified State Register of Legal Entities. It is important.
After all, if the counterparty is reorganized, its debts will be transferred to the successor. This means that there is no reason to recognize income and expenses. Another thing is if the counterparty himself made the decision to liquidate or was declared bankrupt. Then the company must take into account accounts payable in income, and the hung debts of counterparties have the right to include in expenses.
To confirm the liquidation of a counterparty, order an electronic statement with an enhanced qualified electronic signature. It's also free. An electronic statement with an enhanced signature is equivalent to a paper document with a tax stamp (letter of the Ministry of Economic Development of Russia dated 06.27.16 No. D28i-1629 and information letter of the Bank of Russia dated 01.20.16 No. IN-015-55/3).
You can search for a person of interest by legal entities and individual entrepreneurs.
How to check a legal entity?
Legal entities search by OGRN / TIN or the name of the legal entity.
How to check a sole trader?
If you are looking for an individual entrepreneur, drive in the OGRNIP / TIN or full name and region of residence.
Electronic extracts from the Unified State Register of Legal Entities are not reliable
Document: letter of the Federal Tax Service of Russia dated 02.09.16 No. ED-3-14 / [email protected]
Consequences: it became more difficult to check the counterparty
For companies that want to make sure that a counterparty is reliable, it is now risky to rely on an electronic extract for it from the Unified State Register of Legal Entities. So, even if the tax authorities made an entry in the register about the unreliability of information on the counterparty, this information is not yet available in the electronic statement. The Federal Tax Service informed about this in a letter dated 02.09.16 No. ED-3-14 / [email protected]
The tax authorities have the right to make an entry about the unreliability of information in the register if the audit shows that the information in the Unified State Register of Legal Entities is not true (clause 6 of article 11 federal law dated 08.08.01 No. 129-FZ). But first, the inspectors will offer the company to correct the data in the registry. Organizations will have 30 days to do so. If the company does not submit new data about itself, the inspectors will make a note in the register. And the directors of the company will be fined under part 4 of article 14.25 of the Code of Administrative Offenses of the Russian Federation (decision of the justice of the peace of the judicial district No. 1 of the Alekseevsky district and the city of Alekseevka, Belgorod region dated 08.06.14 No. 5-472 / 2014). In addition, the director of such a company or a member will not be able to register a new organization for three years afterwards.
For counterparties of organizations for which the Unified State Register of Legal Entities has an entry about the inaccuracy of information, such an entry carries increased tax risks. Inspectors can remove tax expenses or refuse to deduct VAT. Therefore, if the company is facing a major transaction, request an extract from the Unified State Register of Legal Entities for a potential counterparty in paper form.
The Federal Tax Service claims that it will soon finalize its electronic services. Then a record of the unreliability of the information will be indicated in the column "additional information" of the electronic statement.
Step #2. Checking the counterparty by TIN: valid TIN of legal entities
One of milestones checking your partner - checking the counterparty by TIN. In a separate branch on the tax website, check the TIN of the partner and make sure that it is valid. For example, as reported on the official website of the tax authorities nalog.ru, as of 06/08/2016, 1,702,145 valid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.
How to check the TIN?
Select your region on the website of the tax service. Next, enter the TIN in the empty field and click "Search".
Step #3. Invalid Certificates
In total, as of May 12, 2016, 3,599,823 invalid certificates were registered in the database of the Federal Tax Service of Russia for the city of Moscow
How to check evidence?
Ideal wording for online verification of counterparties
Companies prefer to check their counterparties for risks through the online services of the tax authorities. It's fast and free. But now judges are increasingly deciding that one check through the website of the Federal Tax Service is not enough. In their opinion, it is necessary to use other publicly available information that can be found free of charge on the Internet (decree of the Eleventh Arbitration Court of Appeal dated February 27, 2015 No. A72-5803 / 2014). Moreover, the judges themselves now often give tips on where to get the data for verification.
Step number 4. Checking the counterparty by TIN: invalid TIN of individuals
In a separate service on the website of the tax service, anyone can check the counterparty by TIN. This verification of the counterparty by TIN is carried out on the basis of invalid TINs. For example, as of June 8, 2016, 3,797,733 invalid TINs of individuals were registered in the database of the Federal Tax Service of Russia for the city of Moscow.
How to do a TIN check?
Select your region on the tax website, and then start checking with the information that you have: TIN, inspection code, or the period when the TIN was invalidated.
Step number 5. Checking the counterparty by TIN: invalid TIN of legal entities
Checking the counterparty by TIN also includes such a stage as checking whether the partner's TIN is included in the database of invalid TINs. For example, according to information on the official website nalog.ru, as of June 8, 2016, 1,111,000 invalid TINs of legal entities were registered in the database of the Federal Tax Service of Russia for the city of Moscow.
How to do a TIN check?
Select your region on the tax website. Then enter the TIN, KPP or the period when the TIN is invalidated. It is not necessary to enter all data at the same time.
Step number 6. Checking foreign counterparties
The FTS website has a new electronic service through which a company can check a foreign counterparty. This is an additional opportunity to check the reliability of a business partner. Previously, companies could check online only Russian counterparties in the Business Risks: Check Yourself and Counterparty section.
The service gives access to the information of the state register of accredited branches, representative offices of foreign legal entities (clause 11, article 21 of the Federal Law of 09.07.99 No. 160-FZ). The company will be able to find out the full name of the branch or representative office and its address, as well as the date when the government number records of accreditation or date of termination.
To check a foreign counterparty, go to the website of the tax authorities nalog.ru and go to the "Electronic Services" section (on the right of home page site). Select "Register of accredited branches, representative offices of foreign legal entities (RAFP)". The service is free and the database is open source. To check, enter one of the search options:
- TIN / KPP;
- Name;
— state accreditation record number (NZA).
It is more reliable and faster to search for a counterparty by TIN. This is a mandatory requisite, the checkpoint is optional. When only the name is known, you can refine the search and select the region in which the counterparty is located. Fill in the required fields with an asterisk in the search card, enter the numbers from the picture and click on the search.
A list of branches and representative offices of foreign companies that fit the specified parameters will appear on the screen. To save to a computer detailed information about the company in PDF format, click on the icon on the right. The extract will also contain data on the types of activities of the foreign counterparty, the number of employees, information about the manager, details of certificates, etc.
Check even those counterparties from which accountants buy household goods
Who won the dispute: inspection
Details of the judicial act: decision of the Arbitration Court North Caucasus District No. А53-5042/2015 dated May 23, 2016
Asking price: 269 thousand rubles
The organization gave employees money against the report to pay for parking and purchase household supplies. The accountants prepared advance reports and applied cashier's checks to them.
During the audit, the tax authorities found that non-existent TINs were indicated on the checks, and the sellers themselves were not registered in the Unified State Register of Legal Entities. The auditors considered the transactions fictitious and excluded the cost of household goods and parking from tax expenses. And the employees were charged additional personal income tax.
The court upheld the inspectors. The company issued money to accountants for three years. But during this time she never checked the suppliers, at least according to the database of the Federal Tax Service of Russia. The organization did not show due diligence when choosing counterparties. Therefore, it bears all the risks that arise when working with an unscrupulous supplier (clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.06 No. 53).
Judicial practice on similar disputes
Previously, the courts allowed the company to take into account expenses, even if the hotel receipt contains a fictitious TIN (decisions of the Arbitration Court of the Ural District dated 08.28.15 No. F09-5678 / 15 and the Federal Antimonopoly Service of the North-Western District dated 11.15.12 No. A52-1635 / 2012). After all, the employer cannot check the hotel in advance, because he does not know where the seconded employees will stay.
Step number 7. Nine Useful Websites for Checking a Counterparty Online
We've compiled nine more official sites here that you should check out:
Checking the power of attorney with the representative of the counterparty
On the Internet, you can check whether the power of attorney from the representative of the counterparty has been revoked. The website of the Federal Notarial Chamber www.notariat.ru contains a database of revoked powers of attorney. It includes only those powers of attorney that have been certified by notaries. The database is also available at http://reestrdover.ru/. It is advisable to use it for a comprehensive check of the counterparty before concluding an agreement.
The base is not in the public domain. It can only be used to check whether a specific power of attorney has been canceled. To do this, you need to know at least one of the following details of the power of attorney:
- date of certification by a notary;
- registry number.
This information is indicated on the search page. The result is displayed in the form of a table (see screenshot below). It additionally reflects:
— information about the notary who certified the power of attorney;
— the date and time when the information about the cancellation of the power of attorney was entered into the unified information system of the notary.
If the power of attorney is not revoked, at the end of the search, a message appears: “Total 0 records found. Refine your search terms.
The presence in the database of a power of attorney presented by a representative of the counterparty is an alarming sign. After all, this person does not have the authority to conclude a transaction or perform other actions on behalf of the counterparty. If the organization nevertheless concludes a deal with him, there is a high risk that it will subsequently be recognized as invalid (clause 1 of article 166 of the Civil Code of the Russian Federation). For example, at the suit of the company on behalf of which the representative acted.
Another possible scenario is that the tax authorities will consider this counterparty a one-day business. Especially if there are other signs of dishonesty. As a result, they will refuse the organization to deduct "input" VAT and account for expenses on transactions with this counterparty.
Checking the counterparty for financial statements
An unscrupulous counterparty may not only not pay for the delivery, but also become a reason for additional taxes. You can assess the reliability of potential partners in major contracts if you analyze their financial statements for last year. Companies are required to submit it to the inspection and statistical office (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation and clause 1, article 18 of the Federal Law of December 24, 2011 No. 402-FZ “On Accounting”) in free access.
How to get the financial statements of the counterparty
Request from counterparty.
Since the financial statements are not a commercial secret (clause 11, article 13 of the Federal Law of December 24, 2011 No. 402-FZ), a refusal to provide it should alert. The disadvantage of this option is that the counterparty can issue a falsified balance in order to appear in a favorable light. After all, it is not difficult to forge a mark on the receipt of data by the tax authorities on a photocopy of the balance sheet.
Obtain from Rosstat on the Multistat portal.
The address of the service is www.multistat.ru → Online information resources of the GMC Rosstat → Enterprises and organizations. But the information will be paid (at the time of signing the issue - 398 rubles). In addition, reporting falls into this database with a delay. At the time of this writing, the Multistat website indicated that the system was updated on June 11 and contains reports for 2005-2014.
Get on the portal of public services.
Portal address — beta.gosuslugi.ru → Popular services → All popular services → All services (by departments) → Federal State Statistics Service > Receipt by interested users of data from annual accounting (financial) statements.
The portal operates with the same database as Multistat, so there are delays in uploading data. But here reporting is provided free of charge and a few minutes after the request
First stage. Compare the dynamics of indicators over several years
An analysis of reports for two or three years in a row will reveal trends in the activities of a potential counterparty. There are many indicators. We have listed the most informative in the table below.
EXAMPLE.
Kompaniya LLC plans to conclude a large supply agreement with a new buyer, Kontragent LLC. Analyzing the financial statements of the future partner, the company revealed a two-fold decrease in the profitability ratio of sales from 2014 to 2015. The management of LLC "Company" decided to conclude an agreement with the counterparty for a smaller amount.
The references of the tax authorities to the low profitability of counterparties most often do not find support in court. An example of this is the definition of the Federal Antimonopoly Service of the Urals District of December 20, 2013 No. F09-13580 / 13. But there are decisions in favor of the inspectors (decree of the Arbitration Court of the North Caucasus District of December 14, 2015 No. F08-9113 / 2015). Therefore, it is safer to analyze the dynamics of the coefficients, at least for the suppliers with whom the company plans to conclude large contracts.
The counterparty is like a one-day. What argument of the tax authorities is the last straw in the dispute
If the supplier has signs of a one-day business, the tax authorities consider transactions with him to be fictitious. As a result, the buyer suffers. The inspectors refuse to deduct VAT and account for the costs of these transactions. We are talking about such typical signs of one-day:
— there are no fixed assets and other property on the balance sheet of the counterparty, without which it is impossible to fulfill the obligations under the transaction;
- there is one person on the staff, usually CEO, he is Chief Accountant and sole founder;
- the supplier does not have expenses for current activities - for paying utilities, rent, communication services, paying salaries;
- the counterparty is registered at the address of mass registration, there is neither an office nor employees for it;
- the supplier does not submit reports to the inspection or delivers with zero or minimal turnover;
- he does not pay taxes and insurance contributions to funds or pays meager amounts.
Many courts reject the arguments of the tax authorities and cancel additional charges if the buyer has proved the reality of the transaction. After all, even a respectable company can have such signs. For example, in order to provide consulting services, it is not necessary to have a staff of 200 people and production equipment worth 40 million rubles.
But if the controllers find something else dubious in the transactions, the courts agree with them. From recent judicial practice, we selected arguments that turned out to be last straw that swayed the arbitrators in favor of the tax authorities. Let's see how to avoid the same mistakes and avoid additional charges in the article
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