Number of registered taxpayers. Tax control over individuals in Russia. Recommendations for solving problems of tax control over individuals in Russia

Table 1

Number of registered taxpayers in 2007-2009

According to the table, we can conclude that the growth rate in 2009 is lower than the growth rate in 2008. The factors that influenced this are listed below. In addition, it is clear that the number of registered legal entities is less than the number of individual entrepreneurs.

To analyze the dynamics of changes in the number of taxpayers, we construct the following Figure 1 in the form of a diagram.

Fig.1. Dynamics of the number of registered and registered taxpayers in the Republic of Tatarstan for 2007-2009

Factors that influenced the positive dynamics may be different:

A. Favorable macroeconomic conditions for creating and running a business

b. An increase in living standards and, therefore, the availability of free funds for business entities to invest in new businesses

V. A sufficient level of legal regulation of registration and registration procedures for taxpayers; reducing the bureaucratization of these processes and much more.

3. Approval of the seal design and its production, obtaining a certificate of assignment of Goskomstat codes.

In addition to registration of the constituent documents of a newly formed legal entity, the seals and stamps of this legal entity are also subject to state registration.

In addition, a newly created enterprise must go through the stage of registration of statistics codes in the State Committee on Statistics. To do this, the taxpayer must contact the regional committee of state statistics.

Based on the original certificate of state registration of a legal entity submitted by the taxpayer, the constituent documents of the legal entity, as well as the minutes of the constituent meeting (or the decision of the founder), a specialist from the statistics committee:

Includes the taxpayer in the Unified State Register of Enterprises and Organizations of All Forms of Business Ownership (USRPO) and issues a corresponding letter;

Issues a registration certificate of a commercial enterprise and assigns codes to the taxpayer in accordance with the current classifiers: OKPO (All-Russian Classifier of Enterprises and Organizations); COPF (Classifier of organizational and legal forms of economic entities); KFS (Classifier of forms of ownership); OKOGU (All-Russian Classifier of Authorities and Public Administration); OKATO (All-Russian Classifier of Objects of Administrative-Territorial Division); OKONKH (All-Russian Classifier of Sectors of the National Economy); OKDP (All-Russian Classifier of Types of Economic Activities, Products and Services); OKP (All-Russian Product Classifier).

5. Providing the necessary documents to extra-budgetary funds for the purpose of registering a taxpayer (pension fund, health insurance fund, social insurance fund).

After receiving a Tax Registration Certificate from the tax inspectorate, the taxpayer must register with the Branch of the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, and the Social Insurance Fund.

To register, the taxpayer must submit to the appropriate fund:

Copies of the organization's constituent documents;

A copy of the state registration certificate;

Minutes of the founding meeting (or the founder’s decision to create a legal entity);

A document (minutes of the general meeting of founders or the corresponding decision of the founder) on the appointment of a director (or other executive body of your organization);

A copy of the information letter about the registration of the Unified State Register of Industrial Organizations (statistics codes);

A copy of the certificate of registration with the tax office;

Power of attorney for the person who registers with the Fund;

Application in the established form for registration (the application form can be obtained from the Fund).

6. Opening a current account in a bank.

7. Registration of a current account with the Ministry of Taxes Inspectorate.

A taxpayer may (but is not required to) open a bank account.

If a taxpayer is going to open a current account, then he should order in advance from the Federal Tax Service Inspectorate with which he is registered an extract from the Unified State Register of Legal Entities. Since without this extract, the notary will not certify to the taxpayer the signature of the head of the organization on the bank card.

When submitting applications, you must also attach other additional documents, namely:

The original information letter about registration in the USRPO;

Protocol (decision, order) on the appointment of a director;

Protocol (decision, order) on the appointment of a chief accountant, etc.

After opening a bank account, the taxpayer is obliged to notify the tax office with which he is registered.

The taxpayer is given 10 days to notify the tax office about the open account. Violation by a taxpayer of the established deadline for submitting information about opening an account to the tax authority entails a fine of 5,000 rubles (Article 118 of the Tax Code of the Russian Federation).

8. For legal entities created in the form of a joint stock company, registration of the issue of shares (prospectus) in accordance with current legislation.

Documents for registration of the primary issue must be submitted no later than one month from the date of state registration of the joint-stock company.

It should be remembered that exceeding the 10-day period from the receipt of the state registration certificate to registration with the Social Insurance Fund will entail a fine of 5,000 rubles. in accordance with the Tax Code of the Russian Federation and the Code of the Russian Federation on Administrative Offences.

By Order of the Federal Tax Service of the Russian Federation dated September 19, 2014 No. ММВ-7-2/483, the criteria for classifying taxpayers as the largest were adjusted. Let's analyze the positive and negative aspects of the changes made.

The Fiscal Department (Letter of the Federal Tax Service of the Russian Federation dated August 23, 2012 No. AS-4-2/13912) noted that the established “largest” criteria are subject to regular clarification depending on the economic situation. And by Order of the Federal Tax Service of the Russian Federation dated September 19, 2014 No. ММВ-7-2/483 (hereinafter referred to as the Order of the Federal Tax Service of the Russian Federation), such changes were made to two documents at once:

1) in the order of the Ministry of Taxes of the Russian Federation dated April 16, 2004 No. SAE-3-30/290@ “On organizing work on tax administration of the largest taxpayers and approving the criteria for classifying Russian organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels";

2) in the criteria for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels, approved by order of the Federal Tax Service of the Russian Federation dated May 16, 2007 No. ММВ-3-06/308@ “On amendments to the order of the Ministry of Taxes of the Russian Federation dated 04/16/2004 No. SAE-3-30/290@" (hereinafter referred to as the Criteria).

Tax legislation does not define the concept of the largest taxpayer

Clause 1 of Article 83 of the Tax Code of the Russian Federation only establishes that the financial department has the right to determine the specifics of accounting for the largest taxpayers with the tax authorities.

The taxpayer acquires the status of the largest taxpayer from the moment of registration with the tax authority as the largest taxpayer (Letter of the Ministry of Finance of the Russian Federation dated October 25, 2010 No. 03-02-07/1-493).

Tax administration of the largest taxpayers is carried out (Guidelines for tax authorities on issues of accounting for the largest taxpayers, approved by Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of September 27, 2007 No. MM-3-09/553@):

• at the federal level - in interregional inspections of the Federal Tax Service of the Russian Federation for the largest taxpayers;
• at the regional level - in the interdistrict inspections of the Federal Tax Service of the Russian Federation for the largest taxpayers, created in the constituent entities of the Russian Federation.

By order of the Federal Tax Service of the Russian Federation, changes were made to the Criteria for the largest taxpayers at the federal and regional levels.

"Federal" changes

The order of the Federal Tax Service of the Russian Federation preserved a special category of taxpayers (organizations of the military-industrial complex) with criteria for financial and economic activity that differ from the generally established ones. However, to recognize strategic enterprises as the largest taxpayers, the enterprise must meet all established criteria. As noted in the Resolution of the Federal Antimonopoly Service of the Far Eastern District dated July 27, 2012 No. Ф03-3038/2012. “... when resolving the issue of classifying an organization as a major taxpayer, the tax authority must proceed from an assessment of the totality of circumstances characterizing the activities of a particular taxpayer and influencing the possible classification of an organization as a major taxpayer.” That is, if the taxpayer did not have export supplies while meeting other criteria, then the enterprise of the military-industrial complex cannot be assigned the status of the largest taxpayer.

Let us recall that earlier (clause 4 of the Order of the Federal Tax Service of the Russian Federation as amended on June 27, 2012 No. ММВ-7-2/428@) taxpayers in the financial sector (credit and insurance companies) were separated into a separate group, subject to registration as largest taxpayers depending on the following financial and economic indicators:

• the total amount of federal taxes and fees accrued according to tax reporting data is over 300 million rubles;
• the volume of net assets at the end of the year is at least 25 million rubles;
• the amount of insurance premiums for the reporting period is at least 2 billion rubles.

Now this category of taxpayers has been expanded and restrictions regarding financial and economic indicators have been lifted. In addition, to classify taxpayers as the largest taxpayers at the federal level, another criterion was added for financial sector organizations - the presence of a license to carry out a specific type of activity:

List of organizations engaged in financial activities	License name
Credit organisation.	To carry out banking operations
Insurance organization.	For insurance, reinsurance, mutual insurance, intermediary activities as a broker
Reinsurance organization.
Mutual Insurance Society.
Insurance broker.
Professional participant in the securities market.	To carry out activities as a professional participant in the securities market and maintain the register
Non-state pension fund.	To carry out activities related to pension provision and pension insurance

What consequences will the transfer of this group of taxpayers to the status of the largest?

The main disadvantage of having the status of the largest taxpayer is the close attention of the tax authorities. The frequency of on-site tax audits is usually once every 2 years.

In addition to on-site tax audits (usually lasting six months, and in the case of several separate divisions - more than six months), tax inspectorates require additional information about the upcoming amount of tax revenues to the budget, planned revenue indicators and other indicators (for forecasting budget revenues).

In relation to the largest taxpayers, so-called “in-depth” desk tax audits are carried out, requiring additional information and documents.

That is, such organizations will be given special attention in terms of tax control measures.

According to clause 6 of the Order of the Ministry of Taxes of the Russian Federation No. SAE-3-30/290@, tax administration of organizations in the financial and credit sector will be carried out by the Interregional Inspectorate of the Federal Tax Service of the Russian Federation for the largest taxpayers No. 9.

Thus, if an organization carries out financial activities, for example, in the Ural region and receives the status of the largest taxpayer, then it will be registered with MI Federal Tax Service of the Russian Federation No. 9 in Moscow and, accordingly, will submit reports to the inspection for registration of major taxpayers ( regional and local taxes are paid at the location of the organization). In practice, this leads to an increase in the organization’s costs for sending documentation from the region to Moscow, for telephone conversations and travel expenses. It is impossible not to take into account possible problems associated with the transfer of personal accounts from one inspection (with which the taxpayer was registered) to another for the registration of major taxpayers (with which the taxpayer will be registered).

"Regional" changes

The order of the Federal Tax Service of the Russian Federation clarified financial and economic indicators at the regional level:

Indicator name	Regional level
	It was (as amended by Order of the Federal Tax Service of the Russian Federation dated June 27, 2012 No. ММВ-7-2/428@)	Became (as amended by Order of the Federal Tax Service of the Russian Federation dated September 19, 2014 No. ММВ-7-2/483)
The total amount of federal taxes and fees accrued according to tax reporting data.	Over 75 million rubles to 1 billion rubles
The total amount of income received (form “Profit and Loss Statement”, line codes 2110 “Revenue”, 2310 “Income from participation in other organizations”, 2320 “Interest receivable”, 2340 “Other income”).	From 1 billion rubles to 20 billion rubles	From 2 billion rubles to 20 billion rubles
The total amount of non-current and current assets (form “Balance Sheet”).	Over 100 million rubles to 20 billion rubles
Average number of employees.	There was no criterion	Exceeds 50 people

Thus, for the largest regional taxpayers, the lower threshold of the total amount of income received has been increased and an additional criterion has been introduced - the average number of employees.

To become the largest taxpayer, the above conditions must be met at the same time. The changes introduced by the Order of the Federal Tax Service of the Russian Federation will lead to a reduction in the number of largest taxpayers at the regional level.

Thus, when summing up the results of the administration of the largest taxpayers in one of the regions (Chelyabinsk region), it was noted that as of July 1, 2014, the number of largest taxpayers was 264 organizations, which is 12 less than in 2013.

That is, the number of largest taxpayers in the region is already decreasing, and taking into account the new criteria in an unstable economic situation, their number will be even smaller. And given that payments from the largest taxpayers make up a large share of the region’s budget (up to 80-90%), the “loss” of budget revenues will also affect the region’s social programs.

In addition, clause 5 of the Order of the Federal Tax Service of the Russian Federation directly states that the largest regional taxpayers in terms of financial and economic activity do not include organizations under special regimes.

But already now, restrictive barriers have been established in the relevant chapters of the Tax Code of the Russian Federation devoted to the application of special tax regimes. So, for example, organizations classified as the largest taxpayers do not have the right to apply UTII (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 05.08.2009 No. 03-11-06/3/204).

Organizations using the simplified tax system do not meet the criteria established for major taxpayers based on financial and economic indicators. The introduction of a special tax regime in the form of the simplified tax system already implies restrictions on the amount of revenue, the number of employees, and the cost of fixed assets (Article 346.12 of the Tax Code of the Russian Federation).

And only when the fact of interdependence and the ability to influence the economic results of another largest organization is established (Section II of the Criteria, first introduced by Order of the Federal Tax Service of the Russian Federation dated April 24, 2012 No. ММВ-7-2/274@), such taxpayers can be classified as the largest taxpayers. Interdependence between organizations is determined in accordance with the rules of Article 105.1 of the Tax Code of the Russian Federation. Let us recall that since January 1, 2012, Article 105.1 of the Tax Code of the Russian Federation established 11 grounds for recognizing organizations as interdependent.

The most difficult thing is to calculate the direct and (or) indirect participation of an organization in another organization (clause 1, clause 3, clause 2, Article 105.1 of the Tax Code of the Russian Federation). Let us illustrate the calculation with a specific example.

EXAMPLE No. 1

Organization A entered into an agreement with organization C. In this case, organization A owns 50% of the authorized capital of organization B, which owns 50% of the shares of organization C. Organization A owns 10% of the authorized capital of organization D, which owns 5% of the shares of organization C.

The share of indirect participation of organization A in organization C through organization D will be equal to 0.5% (0.1 x 0.05 x 100%). Thus, the total product of shares will be equal to 25.5%, therefore, organizations A and C are interdependent. Organization A is part of the same holding as organization C. Moreover, organization A influences the financial results of organization C (through the price mechanism). Organization C is the largest taxpayer at the federal level in terms of financial and economic indicators. Based on this, organization A can be classified as the largest taxpayer at the federal level, and its financial and economic indicators do not matter.

Thus, the list of federal largest taxpayers will expand significantly while the number of largest regional taxpayers will decrease.

In addition to the negative aspects (increased attention from fiscal authorities), having the status of the largest taxpayer has a number of advantages in terms of using regional tax benefits. For example, the Law of the Chelyabinsk Region “On reducing the corporate income tax rate for certain categories of taxpayers” (No. 154-ZO dated June 23, 2011) establishes a reduced corporate income tax rate (but not lower than 13.5%) for organizations selling priority investment projects with a total investment volume for the project of at least 300 million rubles. In this case, the reduced rate will be calculated according to the formula, and the tax benefit will apply only to that part of the profit that is received from the implementation of the investment project, and not from the activities of the entire enterprise.

The Moscow government has submitted to the Moscow City Duma a draft law establishing a reduced income tax rate of 13.5% for oil companies, as well as consolidated groups of taxpayers. The adoption of the law will consolidate the presence and further attract the largest taxpayers of the oil industry to the city. According to the forecasts of the capital authorities, starting from 2015, the implementation of the bill will ensure an increase in budget revenues of the city of Moscow in the amount of at least 2 billion rubles per year (on the website of the Moscow government - mos.ru). Another positive aspect of the changes introduced by the Order of the Federal Tax Service of the Russian Federation is the reduction in the period for maintaining the status of the largest taxpayer. If the taxpayer no longer meets the established criteria in the reporting year, then, according to the new rules, the status of the largest taxpayer is retained for two years, and not three years (as was previously the case).

FEDERAL STATE EDUCATIONAL INSTITUTION OF HIGHER EDUCATION KAZAN (PRIVOLZHSKY) FEDERAL UNIVERSITY INSTITUTE OF MANAGEMENT, ECONOMICS AND FINANCE
DEPARTMENT OF TAXATION
TAX CONTROL OVER INDIVIDUALS
IN RUSSIA
Student gr. 14.3-222
Scientific director
F.F. Sharipov
assistant S.V. Salmina
Kazan, 2016

The relevance of research

Establishing state control over citizens is
a necessary measure to protect the interests of the state and society.
The importance of tax control over individuals
is not to completely control the acquisition
certain property by citizens, but that these monetary
the funds were received legally and from them in an appropriate manner
taxes and fees were paid.

Purpose and objectives of the study

The purpose of the study is to study the features of tax control over
individuals in Russia.
Research objectives:
a) consider the concept and essence of tax control over individuals in
Russia;
b) consider the historical development of tax control over individuals in
Russia;
c) study foreign experience in organizing tax control over individuals;
d) conduct an analysis of the formation of tax bases carried out by tax authorities
authorities when interacting with government agencies;
e) study the practice of conducting tax audits of individuals by tax authorities
organs;
f) study trends in the development of tax control over individuals when
conducting tax audits;
g) explore the possibilities of applying the organization’s international experience and
conducting tax control over individuals in Russia.

Views of scientists on the definition of tax control in the broad and narrow senses

Author
In a broad sense
N.N. Nesterov
The concept of “tax control” covers all areas of activity of authorized bodies
(state registration of taxpayers (individuals), tax accounting,
tax audits, as well as areas of activity of controlled entities related to
payment of taxes)
A.Yu. Ilyin
State control over compliance with tax laws by all participants
tax legal relations (including individuals) at all stages of tax
process - from the establishment of taxes and fees up to the termination of tax liability
Author
In the narrow sense
N.N. Nesterov
Tax control is directly the conduct of audits
authorized bodies
A.Yu. Ilyin
Authoritative actions of authorized state bodies to verify the legality of calculations,
withholding and payment of taxes by taxpayers (individuals) and tax authorities
agents
A.V. Bryzgalin
A set of techniques and methods for managing competent people established by law
bodies ensuring compliance with tax legislation and the correctness of calculations,
completeness and timeliness of tax payment to the budget or extra-budgetary fund
R.G. Somoev
Tax control, like financial control, is a set of actions and
operations to verify financial, tax and related business issues
economic and management entities using specific forms, methods
organization and implementation and due mainly to the mobilization of taxes and other
mandatory payments to the country's budget system
T.F. Yutkin
Tax control is an element of financial control and tax mechanism

Number of registered tax returns of form 3-NDFL in Russia in 2013-2015.

Number of taxpayers registered in the database of tax authorities of federal districts of Russia for personal property tax

in 2012-2014, units
year 2012
year 2013
year 2014
Change
Rate of increase
/ decrease, %
For Russia as a whole, while
number:
33574450
34429018
70018323
36443873
108,55
Central Federal
district
9054102
9 229 092
20333834
11279732
124,58
Northwestern
federal district
2230366
2 282 079
7 413 462
5183096
232,39
North Caucasian
federal district
2004568
1 750 717
2 037 955
33387
1,67
Southern Federal
district
4560073
4 635 376
6 217 341
1657268
36,34
Volga Federal
district
7927763
8 216 489
15864177
7936414
100,11
Ural Federal
district
2386066
2 493 871
6 463 230
4077164
170,87
Siberian Federal
district
4480819
4 845 487
8 933 659
4452840
99,38
Far Eastern
federal district
930693
975 907
2 754 665
1823972
195,98
Indicator name

Number of taxpayers registered in the database of tax authorities of federal districts of Russia for land tax of individuals in

2012-2014, units
Name
indicator
year 2012
year 2013
year 2014
Change
Growth rate /
reduction, %
For Russia as a whole, while
number:
33574450
34429018
34308914
734464
2,19
Central
federal district
9054102
9 229 092
9 213 525
159423
1,76
Northwestern
federal district
2230366
2 282 079
2 315 533
85167
3,82
North Caucasian
federal district
2004568
1 750 717
1 775 914
-228654
-11,41
Southern Federal
district
4560073
4 635 376
4 669 226
109153
2,39
Privolzhsky
federal district
7927763
8 216 489
8 032 350
104587
1,32
Ural Federal
district
2386066
2 493 871
2 512 551
126485
5,30
Siberian Federal
district
4480819
4 845 487
4 774 568
293749
6,56
Far Eastern
federal district
930693
975 907
1 015 247
84554
9,09

Number of taxpayers registered in the database of tax authorities of federal districts of Russia for transport tax for individuals

Number of taxpayers included in the database
tax authorities of the federal districts of Russia for
transport tax for individuals in 2012-2014, units
year 2012
year 2013
year 2014
Change
Pace
growth /
reduction, %
For Russia as a whole, while
number:
32353111
33259912
34554105
2200994
6,80
Central
federal district
9155731
9 130 819
9 430 418
274687
3,00
Northwestern
federal district
3337942
3 444 011
3 554 098
216156
6,48
North Caucasian
federal district
1285013
1 377 250
1 446 777
161764
12,59
Southern Federal
district
3181865
3 295 355
3 462 656
280791
8,82
Privolzhsky
federal district
6653957
6 957 912
7 278 875
624918
9,39
Ural Federal
district
3075031
3 164 323
3 274 996
199965
6,50
Siberian Federal
district
4221709
4 398 635
4 555 905
334196
7,92
Far Eastern
federal district
1441863
1 491 607
1 550 380
108517
7,53
Indicator name

Dynamics of on-site inspections of individuals in Russia in 2013-2015, units

10. Dynamics of accrued payments (including tax sanctions and penalties) by tax authorities during on-site inspections of individuals under federal law

Dynamics of accrued payments (including tax
sanctions and penalties) by tax authorities during on-site visits
inspections of individuals in federal districts of Russia in
2013-2015, thousand rubles
Name
indicator
year 2013
year 2014
2015
Change
Growth rate /
reduction, %
For Russia as a whole, while
number:
11 523 973
11 344 950
9 532 452
-1 991 521
-17,28
Central
federal district
2 817 629
2 555 108
2 049 959
-767 670
-27,25
Northwestern
federal district
1 130 586
888 762
708 884
-421 702
-37,30
North Caucasian
federal district
271 354
302 301
482 856
211 502
77,94
Southern Federal
district
1 340 733
1 061 308
629 085
-711 648
-53,08
Privolzhsky
federal district
2 286 700
2 608 173
2 017 741
-268 959
-11,76
Ural
federal district
1 483 463
1 817 749
1 270 089
-213 374
-14,38
Siberian
federal district
1 244 611
1 508 664
1 312 042
67 431
5,42
Far Eastern
federal district
948 897
602 885
1 061 796
112 899
11,90

11. Problems of tax control over individuals in Russia

Problems of tax control over individuals
Low tax level
disciplines
Lack of focus
information function
tax authorities on
tax warning
offenses
Gaps in legislation on
tax control over
expenses of individuals

12. Recommendations for solving problems of tax control over individuals in Russia

1) it is necessary to develop various programs to improve the situation
taxpayers and giving them more rights, organize
encouragement to conscientious taxpayers, develop a system of benefits
individual entrepreneurs.
2) it is necessary to create conditions for the taxpayer, based on which he
will build its behavior (operation of web resources, the opportunity to receive
tax services in electronic form, operation of call centers,
helplines, carrying out mass outreach work, placing
information using the media, information stands, booklets and
other printed materials).
3) it is necessary to develop and put into effect a special chapter of the Tax Code
Code of the Russian Federation - “Determination of tax obligations of individuals based on
their expenses and general lifestyle indicators.” Formation in
inspections of the Federal Tax Service of the Russian Federation electronic dossiers of individuals
persons

13. Directions for applying the experience of foreign countries in tax control over individuals in Russia

1) Swedish experience. Modernization of AIS "Tax-3" following the example of the Swedish
National electronic system.
2) Danish experience. Amendments to the Tax Code of the Russian Federation regarding
charges of 4% to the taxpayer for overpayment of taxes and an additional 9%
for late payment.
3) Canadian experience. Formation of a unified telephone network of consulting
services throughout the country with a single telephone number.

On August 1, the Federal Tax Service published more information about the companies in the public domain. It was planned that this would be a service that would help check counterparties, it would be convenient to use, and the digital economy would come to everyone. In reality, it turned out to be not a service, but some kind of program code. But anyway, tax secret is no longer a secret, the data has been published, you can use it and learn about you what was previously impossible.

Here's how it works and what everyone will now know.

Who needs information about someone else's business?

Information about legal entities is needed by companies that must check their counterparties for integrity. For example, if a manufacturer purchases raw materials from a supplier, he must check this supplier: whether it is a one-day business, whether he is engaged in business activities, whether he pays taxes, whether he has the property and employees to fulfill the contract. If this is not done, the tax office may have questions for the manufacturer: is he himself engaged in cash withdrawal or tax evasion?

Ekaterina Miroshkina

economist

Previously, counterparties were also checked: they looked at who the director was, whether there were any legal disputes, where the company was registered, whether its registration was valid, whether it submitted reports. Now the Federal Tax Service has published a large portion of new data. And he will publish even more soon.

Why on earth does the Federal Tax Service reveal tax secrets?

For example, debts on taxes and fines are not a tax secret. And the amount of insurance premiums, and what exactly you were fined for, and the taxes that you pay to the budget. All this is not a secret by law, but will soon be published in the public domain.

The list of exceptions that are not tax secrets is in Art. 102 of the Tax Code of the Russian Federation. You can check this data against your partners, and they can check it against you.

What information about companies did the tax office disclose?

Information on the average number of employees. Now anyone can find out how many people officially work in any company. Your partner can find out how many people you employ, and you can check your partner. What if he has twenty people sitting in his office, ten of them accepting money from you, but only two are reported? Who are these other people then?

Or you work with a transport company, but, according to the tax office, it has two people on staff with a salary of 10 thousand rubles each. When the tax office checks your business, it will ask what kind of partner is it that issues you invoices for transport services? And why didn't you ask this question? Maybe there were no transport services at all?

In fact, drivers in this company can work as individual entrepreneurs or individuals under contract agreements. But the tax office will still ask the question. It is better to check your partners in advance and work with those who do not arouse suspicion. But they will also check you. All companies must provide information on the average headcount.

Information on participation in a consolidated group of taxpayers. This only applies to large companies with billion-dollar turnover. A consolidated group is when several firms join together and pay income taxes together because they are related. If you do not have some interdependent companies with which you together receive 100 billion rubles a year, then your partners will not know anything like that.

This data is also suitable for self-testing. For example, if you are in a special regime and submitted a notification to the tax office during registration, then the tax office will not issue anything in response. And then they send you a request: why don’t you file a VAT return?

It turns out that the tax office does not know that you are in a special regime, and expects taxes and reports from you in full. To figure it out, you need to pick up the documents, although there may not be a second copy with a mark. It also happens that an accounting company or lawyer registers your company for you. They say that everyone has registered and submitted a notice of transition to a special regime. And then it turns out that you were not transferred to the simplified version.

Is that all the tax office said?

Yes, that's all for now. Publication of data in the public domain is divided into three stages:

1. August 1- what has already been published.
2. October 1- information on income and expenses from financial statements, amounts of taxes and contributions paid.
3. December 1- information about violations, tax debts, penalties and fines. And in a year they will publish debts for insurance premiums.

So, we need to pay off debts and register employees faster?

It's not that simple. The tax office does not disclose data in real time. By order of the Federal Tax Service, the data is relevant not on the day of publication or request, but on a specific date. Moreover, this date could even be last year.

	When will it be published?	Data relevance
Special modes	August 1, 2018	as of December 31, 2017
Average headcount	August 1, 2018	for 2017
Amounts of taxes paid	October 1, 2018	for 2017
	October 1, 2018	for 2017
	December 1, 2018	as of December 31, 2017, provided that the debt is not repaid by October 1, 2018
	December 1, 2018	which came into force in 2017, provided that the fine is not paid before October 1, 2018

Special modes

When will it be published?

Data relevance

Average headcount

When will it be published?

Data relevance

for 2017

Amounts of taxes paid

When will it be published?

Data relevance

for 2017

Income and expenses according to financial statements

When will it be published?

Data relevance

for 2017

Debts for each tax, penalties and fines

When will it be published?

Data relevance

Tax violations and fines for them

When will it be published?

Data relevance

which came into force in 2017, provided that the fine is not paid before October 1, 2018

This means that on October 1, only those amounts of taxes that the company paid for 2017 will be published. During this period, the business could still be small and even unprofitable, with little reporting income. And in 2018, it began to make a profit, and there was more income with taxes. But data on this will only be available in 2019. Not all partners will recognize this - they may think that the tax amount is current as of the date of the request. As a result, the wrong opinion about the business may be formed.

There are also risks with fines. The company could receive many tax penalties in 2017, and pay them all off by October 1, 2018 in order to enter into a lucrative contract. It seems that the company is conscientious, but it did not submit reports all last year and paid taxes in arrears.

Therefore, although this service is useful, it is unlikely to help you obtain 100% reliable and up-to-date information. It can be used, but you need to check your partner through other channels. For example, use tax services with up-to-date information.

How to use the service?

It is impossible to use this service in the form in which it was launched. Because this is not a service, but a set of unreadable data. It is impossible to indicate the TIN and find out what the average number of employees a partner has.

Last year, when there was an attempt to launch Transparent Business, a separate domain was made for it, pb.nalog.ru, there was a search by TIN. He worked for a few hours and then they closed him down.

This time everyone was expecting the same service, but something went wrong. They say that this was intended, but you can only download a data file, from which nothing is clear. That is, you will not be able to go to the tax office website, indicate your partner’s TIN and find out what special regime he has, how many people work there and whether there are any tax debts. And a competitor will not be able to easily find out what your balance sheet turnover is for 2017.

So this service doesn't make sense?

This service makes sense because data in this form can be loaded and processed by other services that present information in an understandable form. There are many such services. The companies themselves can figure it out if the programmer adapts the code from the files into a readable form. It's not difficult, but it has to be done.

Files with open data have already been processed by those who offer services for verifying counterparties. There are even bots on Telegram that display the number of employees using the Taxpayer Identification Number (TIN).

This is what will happen if you send such a bot the TIN of the companies from the screenshot we provided above.

Will this be published about individuals?

Not yet. But you can still find a lot of interesting information about individuals. For example, how much do they owe to the bailiffs, whether they are registered as individual entrepreneurs, in which companies they are listed as directors and in which courts they were defendants.

You can also find out what company a person works for, and then check this company: how much taxes it pays and how many people work in it. Previously, you could say that you work as the deputy head of the sales department in the so-called Romashka LLC, but now any interested person will find out that there is only one person in Romashka, there is no sales department there at all, and there is no one to replace.

What to do with all this?

If you are an individual, raise a glass to those in business.

If you have a legal entity, put your reporting and information in order that may be known to partners. Despite the strange appearance of the data on the tax website, this information can already be obtained through other services in one click.

Pay fines and arrears on taxes before October 1, so as not to ruin your reputation in December.

Register employees if you officially have few of them. You can apply for them on a part-time basis; the report does not yet show the salary and contributions. But then get ready for a salary commission.

Be prepared to answer questions from your partners about the small number and tax debts, if any. This doesn't mean you're having a one-day thing. Even this situation can be explained competently. Ask your accountant to help you document everything correctly.

Conducting affairs of legal entities with the status of the largest taxpayer takes place at the federal or regional level.

Organizations classified as major taxpayers (hereinafter referred to as CNs) are registered, depending on the federal (regional) level, with the interregional (interdistrict) inspectorate of the Federal Tax Service of the Russian Federation. These tax structures control the implementation of tax laws by CNs without direct participation.

The Federal Tax Service of Russia has determined list of criteria, the presence of which makes it possible to classify an organization (legal entity) as the largest taxpayer.

What are these criteria:

1. Markers of financial and economic activity (FED). Organizations (tax, accounting) for the year are considered.
2. The presence of interdependence. The taxpayer directly influences the functioning of interdependent entities and their economic results.
3. A legal entity has a license or other permit allowing it to conduct a certain type of activity.
4. Carrying out constant monitoring of tax activities.

Indicators of financial and economic activity

The time periods within which an organization can be classified as a CI are as follows: calculations using FED markers are carried out for any of the three previous years, with the exception of the reporting year.

CN status is still held during two years after the year when the organization began to fail to meet the accepted criteria.

In the event of reorganization of a corporate property, this status remains with the newly formed legal entity for another period of three years, counting the one when the reorganization took place.

Legal entities-debtors declared bankrupt in court lose their status as a corporate citizen. This rule does not apply to credit structures. Those of them that are administered as IPs at the federal level retain this status until they are forcibly liquidated.

CN status can be assigned even if they have any income that meets the criteria below.

Federal level

This level of tax administration implies that the organization in question complies a number of mandatory conditions, directly related to the markers (financial, economic) of its activities.

1. The total tax accruals must exceed 1 billion rubles. This figure is significantly reduced (over 300 million rubles) for organizations operating in the field of communication and transport services.
2. The total amount of income received (reporting form No. 2, codes 2110, 2310, 2320, 2340) is more than 20 billion rubles.
3. The total assets of the organization are more than 20 billion rubles.

In addition to these universal conditions, federal tax administration may apply to a number of organizations in certain areas of the country's economy.

In particular, such norms apply to structures and organizations of the military-industrial complex with the following indicators(exceeding one of them is enough):

• export contracts for strategic products, totaling more than 27 million rubles;
• the total revenue under these contracts is more than 20% of the total amount;
• the presence of more than 100 employees in the average headcount;
• government contribution exceeding 50%.

The presented figures are also valid for organizations that are on the list of enterprises, organizations, and societies that have strategic status.

Regional level

At this level, the conduct of affairs of legal entities is simplified. Benchmarking does not take into account what the company does.

Companies applying for the status of regional CNs must meet all of the following conditions simultaneously:

• have a total achieved income (reporting form No. 2) in the range of 2-20 billion rubles;
• average staff of more than 50 employees;
• have assets from 100 million rubles and not exceeding 20 billion rubles;
• have an accrued tax amount in the range of 75-1000 million rubles.

Interdependency and license

The concept of interdependence is taken into account when the influence of a particular taxpayer on the results or operating conditions of an organization with IP status is obvious. In accordance with the legally established criteria, such a taxpayer and his FED will be regarded by the tax authorities at the level of the tax liability associated with him.

There is also a special “caste” of taxpayers, whose FED is subject to federal control. In this case, the amount of taxes to be paid, the size of assets, the volume of revenue, the staff of employees and the presence of the fact of interdependence are completely unimportant.

We are talking about organizations that have received a license from the state to conduct a number of activities:

• banking operations;
• various types of insurance, reinsurance, broker intermediary services;
• professional participation in the stock market;
• pension insurance, provision (NPF).

Responsibilities of legal entities

Taxpayers provide information about any changes in their organizational structure to the representative offices of the tax authorities in the region where they are located.

A period of one month is provided for notifying the tax authorities if the taxpayer begins to participate in Russian or foreign organizations (except for business entities and LLCs).

The same period is given in cases where a legal entity registered in the Russian Federation creates separate divisions within the country (not). This also applies to newly emerged changes in the information about the created units that were provided earlier.

A period of three days is given to legal entities to notify about the closure of those separate structures through which the organization operated within the Russian Federation. This norm applies to branches, representative offices, and other forms of separate divisions.

Accounting

In full accordance with Article 55 of the Civil Code of the Russian Federation, the locations of a legal entity and its separate divisions do not coincide.

The Tax Code () requires legal entities that have separate parts in their organizational structure to undergo mandatory tax registration in all regions and municipalities where these units are located.

Activities in Russia

Despite the falling prices for gas and oil from year to year, as well as a decrease in hydrocarbon production, companies remain the largest taxpayers in the Russian Federation Gazprom And "Rosneft".

The gas monopolist will transfer about 2 trillion rubles in taxes at the end of 2018, including fees from all fifty-six subsidiaries of the company. Tax contributions from Rosneft, the country's main taxpayer in recent years, will amount to about 2 trillion rubles.

The main tax “donors” of the state budget include other giants of the oil and oil and gas sector: Lukoil, Surgutneftegaz, Tatneft, TAIF-NK, Novatek, Sibur.

This list is supplemented by the “monsters” of retail trade – Magnit, X5 Retail Group, Megapolis. The leading twenty also include metallurgical companies - UMMC, MMK, Severstal, NLMK, Norilsk Nickel, Evraz, UC Rusal.

The list of the most important taxpayers also includes the country's largest telecommunications companies - MTS, Megafon and Vimpelcom.

Most of the key taxpayers in the Russian Federation are, in one way or another, connected with the processing and transportation of minerals.

Each of the listed companies has total assets exceeding 500 billion rubles. (According to Forbes 2018). The headquarters of exactly half of them are located in Moscow. Two companies from this list are registered abroad: Evraz, Vimpelcom. The remaining eight companies are registered in the regions of the Russian Federation, and only one region, the Republic of Tatarstan, can “boast” of two of them at once (Tatneft and TAIF-NK).

The leaders in terms of average headcount are expected to be the commodity giants - Rosneft (about 261 thousand employees) and Gazprom (about 500 thousand as of 2018).

Among the leaders in this indicator are retail companies Magnit (about 310 thousand employees as of 2018), X5 Retail Group (about 200 thousand).

Comparing Russia's tax donors with the list of the largest taxpayers in the United States has only one thing in common. In both cases, the top three are entirely oil companies. In America it is ExxonMobil, Chevron, ConocoPhillips.

Otherwise, against the backdrop of mining and oil refining companies in Russia, in the USA, among the main taxpayers, companies producing intellectual products stand out: Microsoft, Apple, IBM, Intel. The list of key taxpayers also includes: banks, insurance companies, pharmaceutical and cosmetic manufacturers (Pfizer, Procter & Gamble). Even McDonald's is on this list, paying about $2 billion in taxes annually.

More information about advanced tax administration technologies can be found in this video.