Application to the tax office about the absence of tax arrears. Certificate of no debt. Sample certificate of no debt Tax certificate of no debt

Statement of tax arrears or Statement of the status of settlements on taxes, fees, penalties and fines

You will have to fill out a similar application if you want to find out if your company and you yourself as an individual entrepreneur have debts to the budget. Such a statement can be filled out manually or printed on company letterhead. Also, usually in each tax stand there are stands where samples of such documents are placed. Perhaps it is in your home inspection that they will be asked to add some details, for example, the place of performance.

There is also a recommended tax arrears claim form, sample and form which you can download from our website. The recommended form of the certificate is established by Order 99n of 07/02/2012, which approved the unified Administrative Regulations. You can find the application form in the Appendix to Regulation No. 8.

It is up to you to use or not to use this form, because it is only a "recommended" one. 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 ready-made form, you will increase your chances of receiving important information quickly and on time.

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

Next, in the appropriate fields, check the box - what exactly do you want to receive in your hands: a certificate on the status of calculations for taxes, fees, penalties and fines, or on the fulfillment of the obligation to pay taxes, fees and other things. In the first case, you will receive a calculation with specific figures for all types of mandatory fees, and in the second - just a statement of the fact that you have or do not have tax debts. At the bottom, we indicate the date as of which you need a cut-off for your obligations to the budget.

Below we write in detail our details (company or entrepreneur) and indicate the method of receipt - in person or by mail to the specified address. This is important, because if you do not specify the method, then the certificate will most likely go by mail, and you will receive it for a long time. The document is issued much faster.

At the end of the certificate, put your signature and seal - of the organization, or individual entrepreneur, if you have one. At the bottom of the document, positions are provided for a receipt for receiving a finished certificate. Perhaps, when picking up the document, you will fill them out. But in any case, do not do this when submitting an application to the inspection!

Attached filesAll forms

• Application for tax arrears sample.doc
• Application for tax arrears form.doc

A certificate of no debt is a document confirming that taxes have been paid by an individual or legal entity in full. It is an integral part of most civil transactions, acting as a guarantor of the financial reliability of its owner. Every responsible businessman should have an idea of ​​what information is included in this document, and what is the procedure for obtaining it.

Where to get a certificate of no debt

Certificates of the absence of tax debts are provided only by the Federal Tax Service. It is endowed with this right, as a body of control over the calculation of taxes and their regular receipt in the state budget from legal entities and the population. This service is regulated by Article 32 of the Tax Code of the Russian Federation and is provided on the basis of information from the national database of taxpayers.

With a request for this service, you must contact the district branch of the Federal Tax Service, for citizens at the place of registration, and for organizations at the place of their registration. This can be done by personally contacting the inspection, or by sending an electronic Internet request.

Employees of the tax authorities give a recommendation to make such a request annually. A certificate of no debt is needed even if you regularly make payments. No one is immune from the errors of the inspection personnel in the calculations and technical problems.

The procedure for issuing paper consists of two simple steps:

• submission of an application to the Federal Tax Service;
• obtaining a certificate by visiting a tax office, or through a system of telecommunication channels.

An application can be submitted in several ways:

1. Write at a personal visit to the inspection.
2. Send by registered mail. It must be accompanied by an inventory of all papers enclosed in the envelope.
3. Fill out a special application form on the official Internet portal of the Federal Tax Service through the taxpayer's office.

When using a paper version of the application, it is drawn up on an A4 sheet in handwritten form, or in print, in compliance with the formatting rules generally accepted for official forms.

There is no statutory form that must be used. It is only important that the following elements are present in the application:

• passport data of a citizen or details of a company;
• full name of the territorial body of the tax service;
• the purpose for which the paper is requested.

If you doubt that you will be able to fill out the application yourself, you can use the form of Appendix No. 8 to the Administrative Regulations of the Federal Tax Service.

This sample includes a choice of two types of certificates:

1. On the status of tax payments.
2. On the fulfillment of the obligation to pay taxes.

The difference between these two types of papers is that the first one provides an extract for each tax you transfer to the budget, as well as information on penalties and fines accrued for late payments. The second is limited to a general conclusion that the requested person does not have a tax debt or, on the contrary, does.

What documents are required to obtain

The paper can be issued by the tax service only after providing a correctly completed application, as well as documents confirming the identity of the recipient. Their list depends on the status of the taxpayer (citizen or legal entity), as well as on the variant of the request.

During a personal visit to the Federal Tax Service

Individuals have the right to receive a certificate of absence of debts to the state budget, after submitting the following documents to the inspection:

• copy of TIN;
• a photocopy of the passport (all sheets);
• a copy of the supporting document, if there was a change of surname, name or patronymic.

From a legal entity, a certificate of the IFTS on the absence of debt can only be received by its representative. At the same time, he must have with him a power of attorney from the organization, certified by a notary.

When planning to request paperwork from the tax authorities, find all payment receipts in advance and make copies of them. Documents confirming payment will help to quickly resolve possible disagreements with employees of the Federal Tax Service regarding unexpectedly discovered debts.

When creating a request online

Submitting an online request through TCS implies the fulfillment of certain conditions. The certificate is provided to the applicant only in the following cases:

1. The application contains the full name of the company or the full name of the individual entrepreneur.
2. The TIN of the applicant is indicated;
3. The electronic application form is confirmed by an enhanced qualified electronic signature, and the verification data of its certificate correspond to the information about the applicant.

If all the necessary conditions are met, the taxpayer receives a certificate of the legally established form.

In what form the information will be provided (sample)

The form of the form was approved by order of the Federal Tax Service of the Russian Federation dated January 20, 2017 N MMV-7-8 / 20.

The certificate provided by the inspectorate must contain the following information:

1. An indication of the normative document that approves it.
2. Name (word help).
3. Details of the district branch of the Federal Tax Service to which it was issued.
4. Recipient information.
5. Information about the absence of debts to the state, or their presence.
6. Issue date.

The paper version must contain the signature of the head (the person replacing him) of the inspection and the seal of the Federal Tax Service with the state emblem of the Russian Federation. Standard sheet size A4.

The electronic version provided through the TCS must be signed with a qualified electronic signature that identifies the authority issuing it.

The certificate is compiled as of the date that is written in the application. If a specific date is not specified, the inspection staff generates data as of the date of receipt of the request.

Deadlines for issuing a certificate of no debt

The IFTS is obliged to provide a certificate with information about the absence of debt to the budget within 10 days. Holidays and weekends are not taken into account. If the request was sent by registered mail, this period will start from the date of its registration by the tax officer. You can check this fact using the tracking service on the Internet resource of the Russian Post.

The taxpayer's Personal Account on the FTS portal allows you to find out the date of issue of the paper. To do this, you need to send a corresponding request through it. In response, you will be informed about the date the document is ready or the date by which it will arrive by mail, if you have specified this option for receiving.

Often, conscientious taxpayers find in the provided paper insignificant debts for penalties that they were not aware of. Such accruals are formed in the event that there is a slight deviation from the deadlines for paying taxes established by laws. If such a situation arises, you should pay off the debt as soon as possible and re-request the document. When planning the time to receive a certificate, it is worth considering this scenario. It also happens that instead of the long-awaited document, the applicant receives a refusal to provide it. The reason for this refusal is the presence of a large arrears in taxes and fees.

When there is a risk of delaying the provision of a certificate to the body or company that requested it, you can order a document urgently. To do this, choose one of two methods:

• applying to the tax office with the payment of the fee provided for the accelerated preparation of the document within three days;
• services of a commercial law firm.

The second method will cost more, but its advantage is that you do not need to spend personal time obtaining paper. The choice of a legal services firm must be approached responsibly, as confidential data about your company will be affected in the course of work.

In what cases may a certificate of absence of debt be required?

An official paper confirming the timeliness of making payments to the budget is useful for both individuals and legal entities.

For an individual

For citizens, the need for such confirmation arises in the following situations:

1. Registration of transactions for the purchase and sale of real estate. For example, without such a document it is impossible to get a mortgage.
2. Housing privatization.
3. Renunciation of citizenship in favor of a new one.
4. Obtaining a bank loan.
5. Employment. Especially in leadership positions for large financial transactions.

Legal entity

Organizations need help for the following purposes:

1. Search for investment resources.
2. Opening a line of credit at a bank.
3. Company counterparty request.
4. Participation in the tender of the state.
5. Receiving subsidies from the state budget
6. Liquidation of a legal entity.
7. Dismissal of the chief accountant and hiring a new one.
8. Registration in another branch of the IFTS when changing the legal address of the company.

In addition, both the population and legal entities need regular reconciliation of settlements with the tax authorities. And it is impossible without obtaining information about the debt fully repaid to the budget.

Validity period of certificate of no debt

A document relating to debt to the budget cannot remain relevant for an extended period of time. The fact is that the population and legal entities pay monthly certain taxes and fees. Accordingly, the balance of the debt will change regularly. For this reason, the validity of the certificate lasts only 10 days. If it is needed for admission to the state. bidding, or you plan to get a loan, you need to order it at the very last moment, taking into account the deadlines for drawing up.

The main task of a certificate confirming the timely repayment of tax debts is to prove your financial viability and reliability in the eyes of the state, business partners, banks and other organizations. Often it becomes the last argument for making a decision in your favor. That is why you should not wait until the other party requires this document, but take a personal initiative to provide it.

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Certificate of no debt may be needed both by companies and ordinary citizens who are not engaged in entrepreneurial activities. Why is it needed, how to get it and use it correctly?

Why do you need a certificate of no debt and how to get it

Why do I need a certificate of no debt? The reasons may be different: the company collects a package of documents for a tender or an individual decides to purchase real estate with a mortgage. And the debt can be different - for taxes and fees, for contributions to non-budgetary bodies, etc.

For ways to find out about existing tax debts, read the article "How to find out tax debts?".

Let's take an example of how a company should act if it needed a certificate from the tax office about the absence of debt.

LLC "Fresh Wind" decided to participate in the competition for the selection of a developer company within the framework of the municipal order. One of the mandatory requirements for the contestants is the absence of debts on taxes and fees. The manager of this company, whose responsibility is to collect tender documents, made the following request to the tax authority:

IMPORTANT! The request form for obtaining a certificate of absence of debt is not regulated, but you can use the form proposed by the tax authorities (Appendix 8 to the administrative regulation approved by order of the Ministry of Finance dated July 2, 2012 No. 99n).

You can request not only a certificate of the status of settlements, as LLC Fresh Wind did, but also a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. These are different certificates, so in the request you need to indicate without errors which form you need a certificate of no debt. The types of referrals will be discussed below.

Types of certificates of the tax authority on the absence of debt

LLC "Fresh wind" received the required certificate (KND 1160080). It reflects the state of settlements for each paid tax (fee), penalty interest, fines and interest.

For information on the certificates issued since July 2015 on the status of tax calculations, see "Updated help of calculations with the budget" .

If the request had expressed a request to provide a certificate on the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (KND 1120101), the answer would have been different. Instead of specific figures, the tax authorities would have reflected the presence or absence of tax debt in one phrase.

Asking the tax authorities for a certificate of no debt , it should be remembered that in the presence of the most insignificant tax debt (even a few kopecks), the wording may be as follows: "Fresh Wind LLC has an unfulfilled obligation to pay taxes." And such a certificate will not allow the taxpayer to either participate in the tender or perform any other actions that provide for the mandatory absence of debts to the budget.

Thus, one certificate of no debt (KND 1160080) will allow you to assess the amount of tax debts, deal with incorrect charges in a timely manner or pay off existing arrears. For another certificate of the absence of debt (KND 1120101), it is reasonable to contact the tax authorities after the payment of debts: such a certificate will contain wording that is favorable for the company and will be useful, for example, to participate in the same tender.

A certificate of no debt is issued by the tax authorities only upon written request. The request form is not regulated, but it is better to use the form proposed by the tax authorities - it takes into account all the necessary details. The certificate of absence of debt has 2 types: with a general wording on the presence (or absence) of debts and with details of the amounts for unpaid payments. Depending on the purpose for which a certificate is required, it is necessary to specify which particular form of it (KND 1120101 or KND 1160080) is required to be generated at the tax office.

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Statement of the status of calculations for taxes, fees, penalties and fines (sample)

You will learn how to decipher the certificate of the status of calculations for taxes, penalties and fines by reading this material. Indeed, often, having received it, companies and individual entrepreneurs have questions about how to understand this or that figure in a document. We will tell you what the data in the certificate means, show a sample and explain how to correctly obtain a certificate.

Free access to the Russian Tax Courier magazine

In this article you will find:

To have an idea whether your tax payment data differs from the FTS indicators, you need to do a reconciliation. To do this, it is recommended, at the end of the calendar year, to request a certificate on the status of calculations for taxes, fees, penalties and fines. What it is, we will tell further.

Sample certificate on the status of settlements

A statement on the status of settlements on taxes, fees, penalties and fines is a generalizing document on your debt or overpayment of taxes, fines and penalties on them.

Help shows whether or not you have debts to the Federal Tax Service. For transactions, when applying for loans, reconstruction of firms - this is a good indicator of your financial stability.

In what cases you may need a certificate on the status of calculations for taxes, fees, penalties and fines:

• When the company is closed;
• With the participation of tenders or subsidies;
• When lending;
• When changing management, chief accountant or reorganization of the company;
• When dealing with partners.

The Ministry of Finance, by Order No. ММВ-7-17/ dated December 28, 2016, changed the form of the document KND 1160080. You can download the form for a certificate on the status of calculations for taxes, fees, penalties and fines here.

If, upon receiving a certificate, you find that the tax authorities have attributed unknown debts to you, or, on the contrary, an overpayment has been detected, you will need to request a detailed statement of budget operations. You will also have to do a reconciliation with the FTS.

In any case, you don't have to worry right away. The fact is that the document reflects the situation strictly on the date of the request. Therefore, the whole picture, as a rule, becomes clearer when the Federal Tax Service receives all your reports on taxes and fees.

Certificate on the status of calculations for taxes, fees, penalties and fines: sample

Explanation of the certificate on the status of settlements on taxes, fees, penalties and fines

Now let's deal with the decoding of the certificate of the status of calculations for taxes, fees, penalties and fines. To do this, we made a small table, where we included almost all the lines of the form.

Sample application to the Pension Fund for the absence of debt 2018

Debt on insurance premiums

Certificate of no tax debt: how to get a sample

Liquidation of an LLC - step by step instructions in 2018

Sample certificate of absence of debts on taxes and fees

New in Russian legislation

All companies and individual entrepreneurs need to submit one or another statistical reporting. And there are so many forms of this reporting that it is not surprising to get confused in them. To help the respondents, Rosstat has developed a special service. using which you can determine what statistical reporting should be submitted to a particular respondent.

The Federal Tax Service approved a new procedure for obtaining a deferment (installment plan) for payments to the budget.

The tax service has changed its position regarding filling in field 101 “Payer status” in payments for the transfer of insurance premiums.

The list of types of state control under which a risk-based approach is applied has been expanded.

From 01/01/2018, insurance premiums in case of temporary disability and in connection with motherhood must be paid to the IFTS.

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Confirmation of the absence of debts on taxes and fees in 2018

A certificate from the tax office on the absence of debt is a document that may be needed both by companies or individuals who are individual entrepreneurs (IP), and those citizens who have nothing to do with entrepreneurial activity.

Such a certificate is a state standard document, which is issued by the tax authority after receiving the relevant written application.

When needed

Why is such a certificate needed? The reasons for requesting a certificate can be very different: an LLC collects documentation to participate in a tender or an individual plans to buy real estate with a mortgage. The debt can be different: for contributions to non-budgetary bodies, for taxes and fees, etc.

In which case a certificate of absence of tax debts may be needed by an organization or individual entrepreneur:

• If there is a request for a certificate that came from the buyer or supplier. Such a certificate is simply necessary when conducting financial business activities, especially if a major transaction is concluded or it is about participation in tenders.
• When an organization is in the process of liquidation, and an individual entrepreneur ceases to operate.
• When it comes to receiving any subsidies from the state.
• Such information may be requested by banking institutions when they issue a loan to an individual entrepreneur or legal entity. face.
• When there is a change of leadership: director or chief accountant.
• When an enterprise expands or a business plan is being prepared.
• If such a request was received from the counterparty.
• When a taxpayer is transferred from one tax authority to another, when the place of residence or registration with the tax service changes.

The presence of a certificate of the absence of debt issued by the tax authority is an additional confirmation of the financial solvency and reliability of both an individual and a company

Phys. Individuals may need help in the following situations:

• the person is registered as an individual entrepreneur;
• there is a change of citizenship;
• a citizen wants to get a large loan and the bank asks him for such a certificate;
• when a citizen submits an application to be able to enjoy tax benefits;
• when a major transaction is planned: sale of property (car, land, apartment), etc.

Write-off of expired debt is in many cases justified in order to increase the financial stability of the enterprise.

Where and how you can order and get an urgent certificate of no debt, this article will tell.

Self request

The request for a certificate of the absence of debts on taxes and fees is done in an arbitrary form, since there is no clearly established request form.

However, the application must include some mandatory information, among them:

• the name of the taxpayer, if it is a legal entity. person, or his last name, if it is an individual entrepreneur or individual. face;
• identification and registration number;
• the address where the taxpayer is registered and the telephone number for contacts;
• be sure to indicate the name of the document - Application;
• register the desire to receive information about the presence of debt on fees, taxes, social and insurance contributions or its absence;
• set the date when the appeal was prepared;
• certify the document with a signature and seal, if any.

The application is submitted to the territorial tax authority, and specifically to the department for work with taxpayers. Along with it, a copy of the document that certifies the identity is submitted.

It is better for the taxpayer to submit such a request to the authority where he went through the registration procedure. This will significantly reduce the period during which this document will be prepared. That is, the taxpayer can count on the fact that the certificate will be issued, if not urgently, then in the shortest possible time.

The tax payer has the opportunity to receive information about the absence of debts on taxes and fees free of charge. But some people who want to avoid delays, incorrect filing of the application and other problems, turn to the appropriate specialist for legal advice. This service is paid, but it implies that the document will be received without unreasonable demands from the tax service.

A person can independently choose how he wants to submit an application to the tax service. Modern opportunities allow you to submit a document not only on paper, but also in electronic form.

Thus, the process of obtaining a certificate comes down to two simple steps: the first is filling out and submitting an application, the second is the appearance for receiving it.

You can apply in one of the following ways:

• personally contacting the tax office;
• by sending a registered letter with a list of all sent documents;
• by filling out an electronic form on the official website of the Federal Tax Service.

A person who plans to make a request to the tax office for the provision of such a certificate must prepare duplicates of all checks and receipts for the payment of all taxes, so that in case of misunderstanding it would be possible to immediately present supporting documents to a representative of the tax service

According to the letter of the Federal Tax Service of the Russian Federation No. 99 dated July 2, 2012, the certificate is issued to the applicant through 10 working days from the moment the application was submitted, the urgent issuance of a certificate by law is not provided. It should be borne in mind that we are talking about working days, that is, weekends and holidays, which are official days off, are not counted.

The tax authorities recommend that taxpayers request such a certificate at least once every six months for companies and individual entrepreneurs, for individuals, the recommended frequency is at least once every 12 months.

If these deadlines are observed, the taxpayer will be able to timely identify the presence of arrears or indicate to the tax service a mistake by providing documents that confirm the payment of taxes. In addition, obtaining such a document will give confidence that all obligations to the budget are fulfilled and there is no reason to fear the accrual of any penalties.

To prepare a certificate, such an amount of time is needed due to the fact that information about the taxpayer is being verified in a single federal database. Based on these data, a document is formed.

After a maximum of 10 days, the applicant must receive a certificate in one of the following ways:

• issuance of the document in person;
• sending by registered mail to the place of registration;
• sent to the applicant's email address.

There are situations when, instead of a certificate, a citizen receives a letter refusing to provide it. One of the reasons for this is the presence of significant debt in a person. Most often, the amount of such debt is indicated in the letter.

The certificate issued by the tax authority has its own “expiration date”. This is due to the fact that the relationship of the taxpayer with the tax service is dynamic and the situation can change from month to month. With this in mind, this document is valid and up to date for 10 days. After this period from the date of issue, you should apply for a new certificate.

Sample certificate of no debt on taxes and fees in 2018

If the application is submitted by the taxpayer in any form, then there is a unified sample for reference. The form of the certificate was approved by order of the Federal Tax Service of the Russian Federation under the number ММВ-7-8 / 378 dated July 21, 2014 “On approval of the form of a certificate on the fulfillment by the taxpayer of obligations to pay taxes, penalties, fees ..., the procedure for filling it out” ...

Help looks like this:

• A certificate provided in a different form is a fake.
• If the request that is submitted does not indicate the specific day and month as of which the person asks to generate a certificate, or the application indicates a date that has not yet arrived, the certificate is prepared on the date on which the request is registered with the tax service.
• When a certificate is being prepared and an entry is made in it that an individual or legal entity does not have unfulfilled obligations to pay taxes, penalties, fees, etc., which are payable in accordance with the legislative norms of the Russian Federation that relate to taxes and fees, this means that there is no arrears, except for certain amounts, namely the amounts for which a deferment or an investment tax loan is given.
• If there is a debt according to at least one of the inspections of the Federal Tax Service, the certificate indicates that the person has unfulfilled obligations to pay taxes, fees, fines or other payments that must be paid in accordance with legislative norms.

There are only two types of certificates that confirm or refute the existence of a tax debt:

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Certificate of no tax arrears

A certificate of the absence of tax arrears is a certificate confirming the absence of various kinds of debts on mandatory payments to the state budget of the country.

But before you receive it, you need to be sure that you really do not owe anything. You can check this information here.

Form KND 1160080 reflects the general state of mutual settlements with the tax service for taxes, penalties, fines, fees of organizations or individual entrepreneurs.

Form KND 1120101 reflects the same, but includes, among other things, existing debts for settlements with the Federal Tax Service.

Such certificates can be obtained from your IFTS at the place of residence or registration of a company, individual entrepreneur, which is compiled on the basis of your tax history stored in the unified federal database of the taxpayer.

A certain period is set for this document, that is, certain time frames apply, since due to the constant relationship between taxpayers and tax services, the relevance of the information in the certificate may become outdated, so it is not issued for a long period, roughly speaking, it has an expiration date.

This is an important factor for banks when issuing a loan, with certain legal changes within the company, for suppliers of goods and services, it is also a condition for guaranteeing that the partner has no debts and can meet its obligations without financial overhead.

It is impossible to say something more specific about expiration dates, there is no such provision, here you need to be guided by the logic of the relevance of information and pay attention to the requirements of counterparties - after all, most often they need to provide this document to prove their reliability.

A certificate of the absence of tax arrears is periodically necessary for everyone, both legal entities and individuals conducting economic activities.

Purpose of the document

A document confirming that you do not have tax debts and fees may be necessary for you in the following cases:

• if an organization or an individual entrepreneur ceases its economic activity
• if the legal address changes
• when participating in government tenders, subsidies, etc. based on competition
• if you are applying for a loan
• if the accountant in the organization changes
• when expanding the company
• if the counterparty requires a certificate

All of the above cases require certain guarantees that you do not have debts to the budget. Therefore, the role of the certificate is important as a confirmation of reliability and financial stability for the implementation of various kinds of transactions, including civil ones.

The official name of the document is a Certificate of fulfillment by the taxpayer of the obligation to pay taxes, fees, penalties, fines, interest.

From the help form, you can track the following information:

1. name of company
2. Full name IP or physical. faces
3. TIN AND KPP of the organization
4. actual/legal address
5. date on which information on tax cleanliness falls
6. information about the presence or absence of tax arrears
7. name and code of the tax authority that issued the certificate
8. Full name and signature of the head (deputy) of the tax inspectorate confirming the data on the certificate
9. seal of the tax authority that issued the certificate

Who will be given

The Tax Inspectorate issues certificates of the absence of tax arrears on the basis that the taxpayer has no outstanding debts, fines, accrued interest.

This decision is spelled out in paragraphs. 166.167 of the Administrative Regulations of the Federal Tax Service by order of the Ministry of Finance of Russia dated 07/02/2012 #99н.

Provided that the taxpayer has outstanding debts, fines, penalties, the tax authorities issue a document in which it will be noted that there is a debt.

Also, in the certificate, on the basis of clause 172 of the Regulations of the Federal Tax Service, a special code of the tax office, to which the taxpayer has a debt, will be indicated.

If there is a discrepancy in the data on the debts in the form of the document, the debtor's calculations are reconciled with the inspection.

Receiving channels

Certificate of absence of tax arrears is issued by the tax authority in two versions:

• on paper
• electronic

On paper

To get a certificate in the usual sense on paper, you need to write a request to the tax office in a certain form of the Federal Tax Service of Russia (clauses 161,164).

The request is submitted to the tax office at the place of residence, which is registered by the taxpayer.

What should be included in the request?

Information required to be indicated in the request in accordance with paragraphs. 27,130,169:

• To whom? - Name of the tax authority and full name of the head of the inspectorate
• From whom? - The name of the organization or physical. person(full name), TIN/KPP, legal/actual address of location
• notes on the status of settlements on payment / on the absence of debts
• indicate the date
• Details of the applicant - the name of the organization or physical. person(full name), legal/actual address of residence faces
• TIN/KPP
• indicate the method of receipt: in person or by mail (specify the address)
• signature of the representative of the organization / physical. faces
• Full name of the recipient and date of receipt of the certificate (marked when directly indicating the recipient of the certificate)
• Full name if there is an executor
• contact number

The certificate is issued within 10 days from the date of acceptance by the tax authorities of the request.

The date of receipt by the Federal Tax Service of the appeal is set as follows and depends on the method of submitting the request:

• the date is indicated by the employee of the Federal Tax Service at the time when he received the appeal (in the event that it was personally handed over to the inspection office in writing)
• if the request was sent by mail, then the date will be the day when the employee personally received the request

On the website of the Russian Post at pochta.ru, through a special service, you can track and find out the date of delivery of the request.

The service is called "Track".

Electronic

To obtain a certificate of the absence of tax debts in electronic form, the request will need to be made in a special electronic form via a telecommunications channel (TCS) (clauses 176, 178 of the Federal Tax Service Regulations), if your company practices electronic exchange of information with tax services.

What will need to be indicated in the TCS form:

• name of company
• address
• date for which information is requested

After the appeal has been sent to the tax office, within 10 days from the receipt of the request, an electronic certificate of no debt is sent to the taxpayer. The day the request is received by the inspection will be the day of receipt, which will be indicated on the receipt.

You can also send a request remotely through your personal account on the website at lkul.nalog.ru.

In this case, you can get a certificate in two ways, if you make a note “get it in person”, then the tax office will send a letter that the certificate is ready. And you will have to personally drive up to the nearest branch of the Federal Tax Service.

If you indicate receipt by post, the tax inspector will send a notification with the date by which the taxpayer will receive a certificate at his address.

Application process in person or by mail

Koryakina Alena, System Analyst, CJSC OVIONT INFORM

A certificate of no debt to the budget is one of the most frequently requested documents from the tax authorities by companies. Its presentation is necessary when participating in tenders, obtaining loans, concluding major transactions. We will figure out how to submit such a certificate in electronic form at the place of requirement.

How to get Help?

The full name of the document: "Certificate on the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines." Its form and format are approved by the Order of the Federal Tax Service dated July 21, 2014 No. MMV-7-8 / [email protected] The certificate contains the name of the taxpayer, his details, information on whether he has or does not have, as of a specific date, an unfulfilled obligation to make mandatory payments to the budget, and the details of the inspection that issued the certificate.

You can get a certificate in electronic form by making an appropriate request through an electronic document management operator. So, in the "Kontur-Extern" system, for this you need to go to the "FTS" section and select "Request reconciliation", and then, having filled in the necessary information, indicate the type of the requested document and the format for submitting the response.

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