Already sent to tax inspections for practical application.

The most interesting thing in this letter is the appendices in which questions are given. They will definitely be asked during the check - and ordinary employees, and accountants, and the head. Moreover, not necessarily in a company whose activities are clearly fictitious. Prepare in advance and consider what answers to give to the tax authorities.

Questions for employees

2. What is your education, specialty?

3. What are your job responsibilities?

4. Have you performed similar duties before?

5. Where and by whom did you work before OOO "1"?

6. Who is engaged in the selection of suppliers, subcontractors for LLC "1"?

7. How is the search for counterparties carried out, what sources of information do you use when choosing counterparties?

8. Who initiates the conclusion of an agreement with Suppliers, from whom does the offer to work with a particular supplier come from?

9. Is the approval of this or that counterparty your sole decision or a collegial one?

10. Is there a person or department in the organization who is responsible for choosing one or another counterparty? Specify them.

11. What is your organization's responsibility for identifying a supplier?

12. Do you personally know the head of the counterparty organization, under what circumstances, when did you meet?

13. What relationships (friendly, business) unite you?

14. What works (services) did the counterparty organization perform for you, what goods did it supply?

15. Previously, did this organization provide you with similar services, perform work, supply goods?

16. What actions did you take to establish business reputation partner organization?

Signing an agreement.

17. Who gives instructions for the preparation of draft treaties?

18. Who in your organization is responsible for drafting the contract, or do you use model contracts?

19. Do you personally communicate with prospective partners, on whose territory?

20. What questions do you ask at a meeting, what documents do you get acquainted with?

21. If the counterparty is not located in Moscow or the Moscow region, how do you interact?

22. If necessary, who do you ask for the partner's contact details?

23. Who coordinates draft agreements for subsequent signing by you?

24. Does the organization have any regulatory documents on document flow?

25. Who is responsible for the quality of supplied goods and materials (fuel and lubricants, spare parts, etc.), services (transport, etc.), works (subcontracting)?

26. Name the program that is used to account for goods and materials.

27. How do you organize document flow in the Company from the moment the document is received from the supplier until the goods (works, services) are accepted for accounting and reflections in the accounting program?

28. Who has access to the databases 1C-Accounting, 1C Trade, 1C-Warehouse?

29. Have you come across unscrupulous suppliers of goods (works, services), what actions did you take in such cases?

30. Who in LLC "1" is responsible for the safety of goods and materials, who keeps records, what internal documents Is there a write-off of goods and materials for their divisions for the production of work?

31. Is there a warehouse and where is it located?

32. Who controls the quality and quantity of supplied goods (works, services)?

33. In the case of work performed by subcontractors, who deals with the everyday issues of workers and engineers at the work site?

34. Are you personally present when accepting work from a subcontractor, what documents do you sign?

35. In the event of a marriage or violation of construction technology for work performed by a subcontractor, who is responsible for the violations committed to the Customer, to LLC "1"?

36. Does LLC "1" have a security service or an employee who deals with the economic security of the organization? Specify the name, his duties and responsibilities.

37. Indicate the official who approves the documents that you draw up.

38. List the name of the documents that you draw up.

Questions to the manager

2. When did you take up the duties in your position?

3. Who appointed you to this position?

4. Where and by whom did you work before LLC "1"?

5. Have you performed similar duties before, or is work at "1" LLC a new professional skill?

6. Do the founders interfere directly in the financial and economic activities of LLC "1"?

7. If the founders interfere in the financial and economic activities of LLC "1", then how does this happen?

8. You report financial results economic activity LLC "1" founders?

9. Do you coordinate the choice of contractors or the costs to be incurred with the founders?

10. Who in your organization is responsible for preparing contracts for signing by the parties?

11. Who is engaged in the selection of suppliers, subcontractors for LLC "1"?

12. How is the search for counterparties?

13. What sources of information do you use when choosing counterparties?

14. How many people in your department are involved in the search for suppliers?

15. How do you usually communicate with the supplier, by mail, in person, through an intermediary?

16. Describe the contract preparation process within the organization when establishing a supplier.

17. Is the approval of one or another counterparty a sole or collegial decision?

18. If the decision is collegial, name the persons making the decision.

19. If the decision is made solely, do you act as the initiator of the conclusion of the contract with this particular supplier?

20. Is there a person or department in the organization who is responsible for choosing one or another counterparty? Specify them.

21. What is your organization's responsibility for identifying a supplier?

22. Who decides which supplier to choose?

23. Who gives instructions for the preparation of draft treaties?

24. Who initiates the conclusion of an agreement with suppliers, from whom does the offer to work with a particular supplier come from?

To establish the identity of the counterparty manager and the business reputation of the counterparty organization.

25. Do you personally know the head of the counterparty organization, under what circumstances, when did you meet?

26. What relationships (friendly, business) unite you?

27. What works (services) did the counterparty organization perform for you, what goods did it supply?

28. Previously, did this organization provide you with similar services, perform work, supply goods?

29. What actions did you take to establish the business reputation of the counterparty organization?

Signing the contract and accounting for goods (works, services).

30. Does the organization have any regulatory documents on workflow?

31. Who is responsible for the quantity and quality of supplied goods and materials (fuel and lubricants, spare parts, etc.), services (transport, etc.), works (subcontracting)?

32. Who accepts primary documents from the supplier (TN, TN, TORG-12, Acts), who signs the document where goods (works, services) are accepted under the document?

33. Who must be present at the acceptance of goods (works, services) in without fail?

34. Have you come across unscrupulous suppliers of goods (works, services), what actions did you take in such cases?

35. Who in LLC "1" is responsible for the safety of goods and materials, who keeps records?

36. Is there a warehouse and where is it located, who is the storekeeper?

37. If representatives of the Customer are present when accepting work from a subcontractor, who exactly is present, what documents do they sign?

38. In the event of a marriage or violation of technology for work performed by a subcontractor, who is responsible for the violations committed to the Customer, to LLC "1"?

39. Who draws up claims from LLC "1" against the subcontractor in case of a marriage or violation of technology, who signs such documents?

40. Does LLC "1" have a security service or an employee who deals with the economic security of the organization?

41. What computer official bases 1C-Accounting, 1C-Trade, 1C-Warehouse installed

42. Who has access to the databases 1C-Accounting, 1C-Trade, 1C-Warehouse?

How to behave when talking to an investigator

• How to behave during interrogation at the tax office -.
• Distinguish behavior during interrogation. And what can we hide, a survey of tax officials and investigators is nothing more than an interrogation in practice.
• There is a forum on our forum where they discuss the call of the director not the interrogation to the tax office.
• if surveys are conducted illegally during the suspension period?

Alexander, good afternoon!

These actions of the Federal Tax Service employees are unlawful and violate the requirements of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", namely

Article 9
1. Documents can be sent to the registration authority by mail with a declared value when it is sent with a list of attachments, are presented directly or through a multifunctional center for the provision of state and municipal services(hereinafter referred to as the multifunctional center), sent in the form of electronic documents signed electronic signature, using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services, in the manner established by the authorized Government of the Russian Federation federal body executive power.Submission of documents to the registration authority directly or through a multifunctional center can be carried out by the applicant or his representative acting on the basis of a notarized power of attorney, attaching such a power of attorney or its copy, the accuracy of which is certified by a notary, to the submitted documents. (The paragraph was introduced by the Federal Law of 05.05 .2014 N 107-FZ) (p. 1 as amended. federal law dated July 28, 2012 N 133-FZ)1.1. The requirements for the execution of documents submitted to the registration authority are established by the federal executive body authorized by the Government of the Russian Federation. 1.2. An application, notice or notice required for state registration shall be submitted to the registering body in the form approved by the federal executive body authorized by the Government of the Russian Federation and certified by the signature of the applicant, the authenticity of which must be certified by a notary public, unless otherwise established by this clause. In this case, the applicant indicates his passport data or, in accordance with the legislation of the Russian Federation, the data of another identity document and the taxpayer identification number (if any). -FZ) Notarial certification of the applicant's signature on the application, notification or message submitted during state registration is not required in the case of: (as amended by Federal Law of 05.05. to the registration authority in person by the applicant with the submission of a document proving his identity at the same time; personally by the applicant with the presentation of one the belt of a document proving his identity; (the paragraph was introduced by the Federal Law of 05.05.2014 N 107-FZ) sending documents to the registration authority in the manner prescribed by paragraph 1 of this article, in the form of electronic documents signed with an enhanced qualified electronic signature of the applicant. (paragraph introduced Federal Law No. 107-FZ of May 5, 2014) (p. 1.2 introduced by Federal Law No. 312-FZ of December 30, 2008)1.3. Upon state registration legal entity The applicants may be the following individuals: a) the head of the permanent executive body of the registered legal entity or another person entitled to act on behalf of this legal entity without a power of attorney; b) the founder or founders of a legal entity upon its creation; c) the head of the legal entity acting as the founder of the registered legal entity; d) bankruptcy trustee or manager liquidation commission(liquidator) upon liquidation of a legal entity; e) another person acting on the basis of the authority provided for by federal law, an act of a specially authorized person to do so; government agency or an act of a local government body. (Clause 1.3 was introduced by Federal Law No. 312-FZ of December 30, 2008) 1.4. When making changes to the unified state register of legal entities regarding the transfer of a share or part of a share in authorized capital societies with limited liability, the applicants may be a member of the company, the founder (member) of a liquidated legal entity - a member of the company, having property rights to its property or rights of obligations in relation to this liquidated legal entity, the successor of the reorganized legal entity - a member of the company, the executor of the will and the notary. in the first paragraph of this paragraph, a participant in a company, a founder (participant) of a liquidated legal entity - a participant in a company, having property rights to its property or obligatory rights in relation to this liquidated legal entity, an assignee of a reorganized legal entity - a participant in a company are legal entities, such an applicant may be the head a permanent executive body of such a legal entity or another person having the right to act on behalf of such a legal entity without a power of attorney, as well as an individual acting on the basis of a notarized power of attorney ness. The specified power of attorney or its copy, the accuracy of which is certified by a notary, is attached to the documents submitted to the registration authority. 1.4 introduced by Federal Law No. 312-FZ of December 30, 2008)1.5. In case of state registration of an individual entrepreneur, the applicant may be an individual applying for state registration or registered as an individual entrepreneur. The date of submission of documents in the course of state registration is the day they are received by the registering authority.3. On the day of receipt of documents submitted directly to the registering authority, such authority issues a receipt for receipt of documents indicating their list and the date of their receipt to the applicant or his representative acting on the basis of a notarized power of attorney. In case of submission of documents to the registration authority through the multifunctional center, this receipt is issued multifunctional center to the applicant or his representative acting on the basis of a notarized power of attorney. to the postal address indicated by the applicant no later than the working day following the day of receipt of the documents. including the Internet, including a single portal of state and municipal services, a receipt for receipt of documents during the business day following the day of receipt of documents is sent in the form electronic document by the address Email specified by the applicant. Information on the fact of submission of documents to the registering authority no later than the working day following the day they were received by the registering authority is posted on the official website of the registering authority on the Internet. clause 3 as amended by Federal Law No. 227-FZ of July 27, 2010)3.1. The registering body shall ensure the accounting and storage of all documents submitted in accordance with this Federal Law in the manner established by the federal executive body authorized by the Government of the Russian Federation. The registering body is not entitled to demand the submission of other documents except for the documents established by this Federal Law. 4.1. The registering authority does not check for compliance with federal laws or other regulatory legal acts of the Russian Federation the form of the submitted documents (with the exception of the application for state registration) and the information contained in the submitted documents, except as otherwise provided by this Federal Law. (Clause 4.1 was introduced by Federal Law No. 312-FZ of December 30, 2008)5. Notarial certification of documents submitted during state registration is necessary only in cases provided for by federal laws.6. An individual has the right to send written objections to the registration authority regarding the forthcoming entry of data about him in the unified state register of legal entities indicating his passport data or, in accordance with the legislation of the Russian Federation, data of another identity document and taxpayer identification number (if any). Such an objection may be sent to the registration authority by mail, presented directly, sent in the form of an electronic document signed with an electronic signature, using public information and telecommunication networks, including the Internet. When sending an objection by mail, the authenticity of the signature individual must be certified by a notary public.

You have the right to appeal the illegal refusal of registration to a higher division of the Federal Tax Service and / or to the court.

Article 25.2. Appeal procedure
1. The decision of the territorial registration authority on state registration may be appealed to a higher registration authority, as well as to the federal executive body authorized in accordance with Article 2 of this Federal Law, by filing a complaint in the manner established by this Federal Law, and (or) appealed in court. The decision of the territorial registration authority to refuse state registration may be appealed to a higher registration authority by filing a complaint in the manner prescribed by this Federal Law. The decision of the territorial registration authority to refuse state registration may be appealed to a court and (or) to the federal executive body authorized in accordance with Article 2 of this Federal Law only after it has been appealed to a higher registration authority. If the directly superior body for the territorial registering body is the federal executive body authorized in accordance with Article 2 of this Federal Law, the decision to refuse state registration is appealed to the federal executive body authorized in accordance with Article 2 of this Federal Law, and (or) to the court. In the event that a decision on a complaint against a decision to refuse state registration is not made by a higher registering body within the time limits established by paragraph 4 of Article 25.6 of this Federal Law, the decision to refuse state registration may be appealed to the federal body executive power, authorized in accordance with Article 2 of this Federal Law, and (or) to the court.2. A decision taken by a higher registering body based on the results of consideration of a complaint against a decision on state registration or on refusal of state registration may be appealed to the federal executive body authorized in accordance with Article 2 of this Federal Law and (or) to the court. adopted by the federal executive body authorized in accordance with Article 2 of this Federal Law, based on the results of consideration of the complaint provided for by this Article, is appealed in court. In the event of a judicial appeal against a decision of a registering authority left unchanged by a higher registering authority or a federal executive body authorized in accordance with Article 2 of this Federal Law, the period for applying to the court shall be calculated from the moment when the person who filed the complaint received a notice of the decision taken or the decision of the registering body authorized to consider the complaint. If the person who filed the complaint did not submit additional documents in accordance with paragraph 1 of Article 25.6 of this Federal Law and did not receive a notification of the decision or the decision of the registering body authorized to consider the complaint provided for by this chapter, the time limit for applying to the court is calculated from the date of expiration of twenty-five working days from the date of filing the complaint. If the person who filed the complaint, within twenty-five working days from the date of receipt of the decision of the registering body authorized to consider the complaint, provided for in paragraph three of paragraph 4 of Article 25.6 of this Federal Law, has not received the decision provided for in paragraph four of clause 4 of Article 25.6 of this Federal Law, the said person shall have the right to appeal the relevant decision of the registering body in court. The person who filed the complaint, before making a decision on the complaint, may withdraw it by sending a written application to the registering body considering the relevant complaint.

Are you dissatisfied with your actions? tax office? Have you contacted the authorized body, but have not received a response? Then you can safely file a complaint. We will analyze how to write such an appeal to the IFTS in 2019.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Not always the tax authority fulfills its obligations in relation to citizens. If you are also faced with the inaction of an authorized instance, you can draw up an appropriate appeal.

Moreover, a complaint can be filed not only in case of inaction by the tax authority, but also in cases of actions that, in your opinion, violate certain rights. We will figure out how to file a complaint, as well as where, when and how to file it.

Basic moments

If there are grounds for writing a complaint, certain data that are indicated in the document should be taken into account.

It is also important to understand what sequence of actions should be followed when contacting a government agency.

But first, let's see what regulations The Russian Federation will be useful to you in this matter, as well as when exactly you can contact the tax office.

What it is

A complaint is a person's appeal to the tax authority in case of violation of the rights of citizens or a legal entity. This is a legitimate way to resolve a dispute that has arisen.

Appeal can be appeal and ordinary. The first option involves an appeal after the event, if the taxpayer does not agree with the decision.

Such a complaint is filed while the decision has not yet entered into force, that is, within a month after its receipt.

What is the purpose of serving

Contact the tax office for clarification in this case:

• if the taxpayer is incorrectly calculated the amount of tax that is payable to the budget;
• if the representative of the tax authority refuses to provide;
• if the overpayment of tax payments is not offset;
• if operations are suspended by ;
• if the tax inspector issued a non-normative act;
• if the obligations of the tax authorities are not fulfilled in time;
• if an employee of the tax service requires the submission of documents that are not mentioned in legislative acts.

It is not necessary to complain specifically to the tax office. For example, you can file about.

Normative base

The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the taxpayer are violated, he must first contact a higher authority to appeal the decision of the tax service ().

The procedure and deadlines for applying are prescribed in. Special application forms are not established at the legislative level.

Contacting the Federal Tax Service is allowed on issues that are prescribed in the Regulations on the Federal Tax Service, which were approved.

How to write an appeal to the tax office in Russia

The complaint is submitted to a higher service or superior. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), then it will be redirected to the required address.

But here it is worth understanding that in this case extra time will be spent. A complaint about a decision on a tax audit before the decision comes into force is submitted to the department of the Federal Tax Service, the decision of which you are appealing.

What should contain a written appeal to the tax authorities from the taxpayer:

1. Information about the tax service to which it is submitted - name, address.
2. company information or individual entrepreneur- all available details, full name, position, and contacts.
3. They write the address of the applicant so that the employee of the authorized body knows where to send the answer.
4. The text itself - what illegal actions are being complained about, as well as all related documents that will confirm your case. References to regulations must be provided.
5. Describe what result you expect - cancel the act, change the decision, etc.
6. They list the documents that are attached to the application - those that can confirm the authority of representatives who act according to, those that confirm the validity of the information provided.
7. Full name of the compilers, signatures and date.

Here is a list of the evidence you can provide:

A person may submit complaints, statements or proposals. But in each case, certain details must be indicated.

Tax authorities may refuse to consider the application if:

• it does not contain any mandatory details, the exact address;
• text document is difficult to read;
  information is written in Latin or only capital letters are used, or the text is not divided into sentences;
• the document does not contain a specific requirement, proposal, statement;
• the document contains insults, threats;
• a substantive answer cannot be given without disclosing information that is a state secret.

Drafting a complaint (on company letterhead)

Note that it is possible to draw up an application-complaint arbitrarily. So, the company has the right to independently develop and approve the form.

The main thing is that it contains the basic data indicated above. Reflect:

• The name of the company;
• address data;
• Name of the head or other person who is authorized to act on behalf of the company.

The seal of the company is put in the event that the appeal is submitted in paper form not on the letterhead of the company. It is important to indicate the details of the decision that is being appealed.

A company may file a complaint if:

• a decision was made according to which certain persons are attracted to;
• an authorized employee of the Federal Tax Service refuses to accept a tax return, etc.;
• The Federal Tax Service refuses to refund tax that is paid in excess of the required amount.

Employees of enterprises can file complaints against employers if:

• the organization pays citizens in an “envelope”;
• the company does not pay the due funds in a timely manner;
• management refuses to conclude when the employee is already working in the company;
• unlawful deductions from wages are made, etc.

Formation in electronic form

There are several ways to submit a document:

• independently or through;
• by mail by registered mail(required);
• via the Internet (via the website of the Federal Tax Service online).

Let's dwell on the nuances of filling out an electronic form:

Sample Complaint

When preparing a complaint, you can rely on the following example:

Photo: sample complaint about illegal business activities

Nuances when compiling an anonymous version

Taxpayers have the right to apply anonymously to the department of the Federal Tax Service. A complaint can be filed in the following ways:

• verbally by special numbers, which are contained on the portal of the tax service;
• at a personal visit to the authorized instance;
• by mail or fax;
• through the Internet.

Applying online involves the reflection of the personal data of the applicant. You can report anonymous information on the fact of corruption by calling the helpline.

How can I check by number

Through the Nalog.ru website, the applicant can find out:

• when the complaint was received and what has the number of consideration by the state authority;
• what are the results of the consideration of the application (the Federal Tax Service made a decision or redirected the complaint to another regional office);
• what are the deadlines for making decisions, and whether they have been extended;
• the application is under consideration or its consideration is completed.

For information about the submitted document, fill out electronic form in which you want to reflect the available information. Write:

• which tax authority should consider the application;
• what type of person is the applicant;
• what is the call number.

Other items are not required. Next, the system will require you to enter a security code. All results will be displayed on the screen. You can also find out about the solution through the Internet. Such information is public.

FTS response time

A complaint may be filed within a year after the person has learned that his rights have been violated. Previously, this period was less - only three months.

The appeal of citizens and companies to the Federal Tax Service must be registered within 3 days. The tax authorities have 15 days after registration to consider applications (previously this period was a month).

This means that the applicant must receive a response to his complaint within no more than 33 days.

Occasionally, the term for consideration of applications can be extended by the management of the tax authority or deputies for another 15 days.

Video: appeals, complaints and questions to the tax FTS of the Russian Federation online

A notification must be sent stating that the consideration period is being extended.

If a decision is made to leave the complaint without consideration, the applicant must be notified of this within five days after the appeal.

But this does not mean that you cannot file a complaint again (). Decisions that can be made:

• carry out additional tax control measures;
• bring to justice the perpetrators of the offense;
• refuse to bring the perpetrators to justice.

In any case, the decision can be appealed.

What to do if the authority does not respond

If the tax inspectorate leaves your appeal without consideration, has not taken action on the applications, then the complaint is filed:

Please also note that you can go to court after the adopted act has been appealed to a higher authority.

Application procedure (online via the Internet)

If you prefer to file a complaint online, then you should follow this algorithm of actions:

• go to the site of the tax authority nalog.ru. This portal contains a number of clarifications to legislative provisions, information about taxpayers, reference information, etc. Using the service, you can also file complaints. As soon as you enter the site, the system will automatically navigate, taking into account your location.

• Decide which option is best for your case. For example, if you want to file a complaint against the work of the tax authority, you need to click on this option:

It also contains information about the rights of taxpayers.

• act according to the prompts. Fill in the required information.

• at the top, select the organization where the appeal is submitted (to the Federal Tax Service or a higher authority). Then enter your details.

If you have documents to support your position, please attach them to your application. And attachment is possible at the following links:


Please indicate which way you would like to receive a response. Next, double-check the information provided and click "Submit".

Any complaint that comes to the tax service must be registered and sent to the management of the structural unit.

This means that if the applicant inaccurately indicates the addressee, the complaint may be redirected to another official if he is competent in considering this issue.

As part of an on-site or in-house tax audit, IFTS employees can involve the general director of the organization, or his chief accountant, in the “conversation”. As far as it is known, since August 2016, Tax Service employees have been given the right to check the information of companies specified in the Unified State Register of Legal Entities, which gives them several trump cards against firms that violate the law in one way or another.

Today we will tell our clients on the service "" about the difference between the concepts of "giving explanations" and "interrogation" in INFS, who can take part in this dialogue, what they can ask about, about the features of a conversation with a fiscal authority for companies using OSNO and about many other nuances of this sensitive issue.

To date, we are working in rather "slippery" conditions, when the authorities are interested in our mistakes, and therefore, a well-built line of protection of the company's interests will be a good help in maintaining the budget of a commercial organization

Giving explanations or interrogation?

Let us first distinguish between these two concepts. The explanations are relatively "soft" in nature. The IFTS sends a notification to the General Director to visit the Tax Service and explain this or that financial transaction, ask a few questions about the submitted reports

In this case, the head of the organization can independently visit the Tax Inspectorate or delegate this responsibility to a trusted person, for example, the chief accountant, a lawyer, or any staff member who has information about the economic activities of the organization. If, upon notification, no one has visited the IFTS, then a fine in the amount of 2,000 to 4,000 rubles is imposed on the general director (Article 19.4 of the Code of Administrative Offenses of the Russian Federation)

You can bypass giving explanations and not pay a fine by following the text of the Letter of the Federal Tax Service dated July 17, 2013 No. AC-4-2 / ​​12837, according to which the refusal to give explanations by the general director, chief accountant or other authorized person of the company, provided that they appear upon notification , is not a basis for bringing them to administrative responsibility

There are frequent cases when the company's management prefers to "get off" with a fine and not waste their time communicating with inspectors, which, by definition, cannot be true. We agree that the fact that the administrative fine has been paid is a reason to consider the issue settled, however, the inspectors do not invite the director to their place without good reasons. Consequently, they can resort to a more serious measure - to call the leader for questioning.

Interrogation is a mandatory procedure, provided that the CEO does not have good reason do not participate in it. They are summoned for interrogation not by notification, but by a subpoena, based on the Letter of the Federal Tax Service of July 17, 2013 No. AC-4-2 / ​​12837. In contrast to giving explanations, it is mandatory to be present at the interrogation CEO

Further, failure to appear without a good reason implies a fine of 1,000 rubles, and 3,000 rubles will have to be paid for refusing to testify during interrogation (Article 128 of the Tax Code of the Russian Federation). It is important to remember that the amount of the fine in this case is an insignificant measure, however, the refusal of the Tax Service to tax deduction VAT can cost much more financial losses

When can they call the IFTS?

In the overwhelming majority of cases, “invitations” from the Tax Service are received during an on-site or in-house tax audit. Inspectors try to adhere to these periods, because. when applying to the court with a statement of claim against the company being checked, the Federal Tax Service has more chances to win the case

Everything is explained by the presence of "fresh" evidence of the guilt of the economic entity, if any. By the way, let's say that appeals to the court by the Tax Service during the audit is a very common practice, which should be remembered by the company's management

Nominee director as company representative

In Russia, over the past 25 years, the practice of appointing so-called "nominee" directors has been widely used. A director is called a nominee who is listed as the head of the organization in all statutory documents, has the right to sign and de jure is the official representative of the company

De facto, he does not have any managerial powers and performs only those duties and assignments that are “descended” to him by the person who appointed him to this position. As part of tax measures, sending a nominee director to “talk” with inspectors is far from the best option.

The fact is that the inspectors will ask questions regarding financial activities companies. The nominee director is more likely to be unable to answer them, because does not have reliable information

In dialogue with representatives of some companies, we learned that proteges often turn to consulting assistance by phone directly during a dialogue with inspectors, hoping to get answers to their questions.

Such behavior leads to an unequivocal conclusion on the part of the Tax Service employees about the insolvency of this person in decision-making, which means that this is another reason to doubt the law-abiding organization

However, in Russian legislation there is no such thing as a “nominal director”, which means that there is no fact of violation of the law. In fact, this practice continues to this day. Will the “real” leader be satisfied with the result of such an explanation or interrogation at the Federal Tax Service? We believe that no

What is the purpose of the tax office?

If the employees of the service intend to talk with your organization through its representative, then they have suspicions that your company is cooperating with shell companies and (or) maintains an artificial document flow in order to evade taxes. In order to achieve the goal, the inspectors conduct a dialogue with the general director and the accountant of the organization separately, however, the questions are essentially the same.

If the testimony between them differs, this may be a good reason to continue or appoint a new tax audit, and then sue this company. Moreover, employees of the Tax Service have the right to involve your counterparties in the dialogue to provide clarifications on a particular business transaction

Imagine that neither you nor your partners can give intelligible answers to the questions posed, plus nominee directors are broadcasting on behalf of the companies ... A picture worthy of a beautiful frame

What questions can be asked?

In order to bring the company "to clean water", Tax officials ask at first glance simple questions, which can be easily answered by a “real” director and Chief Accountant. Here is a short list of them:

Who signed and submitted documents for registration of a legal entity?

Where is the company where you are the head located?

Who are the main suppliers and buyers of the company?

How and when did you find your counterparties?

What measures are taken in your company to check counterparties?

How is the sale of goods (provision of services) carried out?

Where is the product stored and how is it delivered to customers?

You yourself sign financial statements Or is someone else doing it?

Who in your company is employment contracts?

What are your job responsibilities?

Having prepared for these questions, the general director and the chief accountant can agree on the answers to them in order not to give an extra reason to the IFTS employees to convict your organization of some kind of criminal activity

You can adopt the practice of being present at a tax audit with the chief accountant and a lawyer. In this case, the CEO has the right during the dialogue to agree on the most appropriate wording of answers to the questions posed.

With all this, the inspectors still do not lose interest in finding incriminating facts in your business activities.

A popular method of obtaining "necessary" (incorrect and mutually exclusive) answers to the questions posed is the obfuscation method. Reviewers may ask essentially the same question many times in different wordings. In a dialogue with nominee directors, this technique works with a bang, which is not surprising

Unpleasant Dialogue - Unpleasant Consequences

The tax service does not have the powers of the Ministry of Internal Affairs, which means that even the most failed negotiations will not bring the situation to tragic events. However, the employees of the Federal Tax Service have a wide range of tools to tarnish the reputation of the company utterly

Firstly, your bad faith will become known, first of all, to the companies with which you work. They will be sent appropriate letters, the content of which boils down to the fact that you are an unreliable organization and an unscrupulous taxpayer

For some, such notifications are just a piece of paper, however, when working with you, these companies may not receive a VAT deduction, which will already hit their reputation. Moreover, if the IRS can prove that the director is a nominee, he will be required to be replaced.

Ignoring the requirements of the Federal Tax Service in this case is useless - over time, this will become known to the public, because. the data will be entered into the Unified State Register of Legal Entities. So, as of November 2016, about 18,000 (!) entries “about non-compliance” were entered into the Register

findings

The material collected and analyzed by us clearly demonstrates how much companies should be interested in a favorable outcome of communication with the Federal Tax Service. Any official notification and invitation from the fiscal authority should not go unnoticed. We are deeply convinced that the payment of issued fines for failure to appear on a summons or notification of the need to visit the Tax Office in no way solves the problem, because. nothing prevents the inspectors from inviting you again.

Sending a person who does not understand the activities of your organization is another big mistake that can cost you not only lucrative contracts, but also the reputation of the organization itself as a reliable supplier and taxpayer.

If you are on this portal for the first time, but you are interested in the issues of registering an LLC and an individual entrepreneur, then you can get answers to any questions on opening an LLC or an individual entrepreneur using service free consultation for business registration:

STEP 1. Choose a method of registering an LLC

To create an LLC, you need to go through the appropriate state registration procedure with the registering body of the Federal Tax Service at the place of the legal address of your LLC. To date, all Required documents to open a limited liability company, you can prepare it via the Internet, and if you have an electronic digital signature, you can submit them to the tax office without leaving your home.

Limited liability company - created by one or more persons economical society whose authorized capital (minimum 10 thousand rubles) is divided into shares; the participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their shares in the authorized capital of the company.

At the same time, you need to be aware that the creditors of an LLC may, when recovering a debt, initiate bankruptcy proceedings for a legal entity, during which participants (founders) and managers of an LLC may be held liable, that is, additional liability. If the court proves that the LLC has been brought to a state of insolvency as a result of the actions or inaction of these persons, then they will be liable for the obligations of their company in full and at the expense of their personal property.

You can go through this procedure in two ways:

Having independently prepared all documents for company registration
If this is your first company, then we recommend that you register completely on your own, without resorting to the services of registrars. This will allow you to gain very important knowledge and experience.

By preparing documents with the help of a registrar
In this option, registrars will not only help prepare documents, but also select an address, submit documents and receive them from the registration authority and register with the FIU and the FSS. Here, it is also possible to purchase a ready-made LLC with a history.

​ In order to make it easier for you to navigate between these options, we have compiled the following table for you with the pros and cons of each option:

If you decide to prepare documents for registration on your own, then your costs will be as follows:

STEP 2. We come up with the name of LLC

The LLC must have its own full company name in Russian. At the same time, the full company name must include the full name of the LLC, as well as an indication of its organizational and legal form "limited liability company", for example, Limited Liability Company "Registration Bureau". In addition, the LLC may have:

• Abbreviated company name in Russian. In this case, the abbreviated company name must contain the full or abbreviated name LLC, as well as the abbreviation "LLC".
• Full and (or) abbreviated company name in the languages ​​of the peoples of the Russian Federation.
• Full and (or) abbreviated company name in foreign languages.
• The company name of an LLC may include foreign borrowings in Russian, with the exception of the designation of the legal form or its abbreviation.

As a result, a total LLC can have about 6 names (full and abbreviated in Russian, full and abbreviated in foreign language, full and abbreviated in the language of the people of the Russian Federation). The main corporate name of the LLC is only the full name in Russian. Example:

In some cases, the law establishes the need to contain in the company name of an LLC an indication of its activities (for example, when carrying out insurance activities, in relation to payment systems, pawnshops).

In addition, it is worth paying attention to the restrictions on the use of the words "Russia", " the Russian Federation”, “Olympic”, “Paralympic”, “Moscow”, “Moscow”.

STEP 3. Choose a legal address

Before registering, you need to decide on. There are three ways to get a legal address:

1. rent / rent a room;
2. buy an address from a company that provides legal addresses for registering an LLC on them. Legal addresses in Moscow can also be purchased in our service:

1. (this is absolutely legal if the founder or future director of a limited liability company is registered at this address).

Whichever method you choose, you will need to attach to your registration documents confirmation that you have an address (the law does not require this, but this is an unspoken setting for the registration authorities). In the first two cases, you will need to attach from the address owner either management company, containing information that the specified address will be provided to you upon successful . Additionally, the letter must contain the necessary contact details of the owner or management company so that the employees of the registration authority can contact him/her and double-check this fact.

When registering an LLC at the home address of the head or one of the founders, in addition to a copy of the passport with a residence permit, you will need:

• a copy of the certificate of ownership of the apartment;
• with the registration of your LLC at this address.

If you still want to rent a room or buy an address, be sure to check the address for mass registration of legal entities. You can do this check in .

STEP 4. Decide on activity codes

If you decide to start your own business, then you know exactly what you and your LLC will do. All that now remains to be done is to pick up the appropriate activity codes from . This classifier is a hierarchical list grouped by directions.

The application for registration of an LLC allows you to enter 57 activity codes per page, so you can enter both current activity codes and those planned sometime in the future. However, do not overdo it with the quantity, because. additional codes that you do not need can lead to an increase in FSS contributions, the calculation of which depends on the class occupational risk for each code.

In the application for registration indicate only those codes that contain 4 or more digits. You must choose one of the OKVED codes as the main one (for which you expect to receive the main income), and the rest will be additional. The presence of several codes does not oblige you to conduct activities on them.

Be careful about the selection of codes, as some of them correspond , some - to activities that cannot be engaged in preferential tax regimes. For those who are not sure about the choice of activities, we recommend using our free service for selecting OKVED codes.

STEP 5. Determine the size of the authorized capital of LLC

The minimum amount of the authorized capital of an LLC is 10,000 rubles. However, for a number of activities established by law. The term for the contribution of the authorized capital is 4 months from the date of registration of the LLC.

Authorized capital in minimum size since September 2014, you can only deposit in cash (clause 2, article 66.2 of the Civil Code of the Russian Federation).In addition to the already sum of money in 10000 rublei, the authorized capital can be contributed in the form of property. It is not necessary to contribute capital in non-monetary form, it is possible to contribute capital only in cash or at alllimited to the minimum amount. The meaning of the new requirement of the Civil Code of the Russian Federation is that the authorized capital of an LLC is not limited to any property, but must also have a monetary value.

If there are several founders, then it is necessary to avoid such sizes of the authorized capital, due to which there are shares with an infinite fractional part. For example, it is impossible to register 3 founders with 1/3 shares each with an authorized capital of 10,000 rubles, i.e. the share of each will be 3333, (3), and their total amount will not give 10,000 rubles. In this case, you need to choose the authorized capital of 12,000, etc., i.e. multiple of three.

STEP 6. We prepare decisions of the sole founder or minutes of the meeting

If you are the sole founder of an LLC, then you need to prepare a decision on the establishment of an LLC. The solution needs:

1. approve the name of the LLC (full, abbreviated, in other languages);
2. indicate the address of the location of the LLC;
3. determine the size of the authorized capital and methods of its contribution and payment;
4. approve the charter of the LLC;
5. appoint either himself or a third party to the position of the head of the LLC, indicating his position and term of office.

If there are two or more founders, then it is necessary to hold a general meeting of the founders of the LLC, to discuss the following list of issues:

1. establishment of an LLC and approval of its organizational and legal form;
2. approval of the name and location of the LLC;
3. approval of the size of the authorized capital, the size and nominal value of the shares of the founders of the Company, the procedure and deadline for payment of the shares of the founders of the LLC in the authorized capital;
4. approval of the charter of LLC;
5. appointment of the head of the LLC;
6. approval of the person responsible for state registration OOO.

Each issue must be voted on, and each issue must have a unanimous vote. Based on the results of the meeting, the meeting participants sign the minutes of the meeting, one copy for each participant, one copy for the LLC and one copy for the registering authority (you can sign one more for the bank, notary and just in case).

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

The service built into the portal for free preparation of a complete set of documents for registering an LLC will automatically prepare either a decision or a protocol for you, depending on the number of LLC founders.

STEP 7. We prepare an agreement on the establishment

An agreement on the establishment of an LLC is needed only in the case of several founders. The founding agreement is not founding document, because regulates only those agreements that arose between the founders during the establishment of the LLC (i.e. before the formation of the LLC), for example:

• order joint activities on the establishment of an LLC;
• the size of the authorized capital of LLC;
• the size of the shares of the founders, the procedure and terms of their payment;
• responsibility of the founders for failure to fulfill their obligations.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

The service built into the portal for the free preparation of a complete set of documents for registering an LLC will automatically prepare an agreement on the establishment for you if the LLC has more than 1 founder.

STEP 8. We prepare the charter of LLC

We recommend that you, immediately when preparing the Articles of Association, include in it a provision that confirmation of the adoption of a decision general meeting participants, as well as the composition of the participants who were present at the same time, will take place not in a notarial form, but in another procedure permitted by law (see clause 3 of article 67.1 of the Civil Code of the Russian Federation).

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

The service built into the portal for the free preparation of a complete set of documents for registering an LLC will automatically prepare a charter for you with all the necessary data.

STEP 9. Fill out an application for registration of an LLC in the form P11001

The key document when registering an LLC is an application in the form P11001. It is because of errors in filling out this application that the registration authority gives the largest number registration denials.

The application is filled out either manually or on a computer using the appropriate software or service. It is impossible to fill out the application partly on a computer, partly manually.

Please note: from April 29, 2018, the applicant must indicate his email address in the application for registration. Documents confirming the fact of registration (EGRIP or Unified State Register of Legal Entities, charter with the mark of the Federal Tax Service Inspectorate, certificate of tax registration) are sent by the inspectorate not in paper form, as before, but in electronic form. Paper documents, in addition to electronic ones, will only be available at the request of the applicant.

We strongly do not recommend filling out the application manually, because. this can lead to a fairly large number of errors due to ignorance or non-compliance with all requirements for filling out the application. If you still decide on manual filling, then we strongly recommend that you familiarize yourself with

To complete the application using the appropriate software or service, we recommend:

The completed application must be signed by all founder applicants either in the presence of a notary public or directly by the registration authority when submitting documents. To sign an application at a notary, you will need to provide the notary with the following documents on the LLC: the decision and the charter or minutes of the meeting of the founders, the founding agreement and the charter, as well as identity documents of the applicants.

If there are several founders, then each founder must sign on his application sheet in the presence of a notary. After that, the application must be numbered and sewn together by a notary. Similarly, it is possible to sign the application by all applicants directly in the presence of an employee of the registration authority when submitting documents for the registration of an LLC.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

STEP 10. We pay the state duty for registering an LLC

Since 2019, applicants who submit documents for registering an LLC through the website of the Federal Tax Service or the public services portal are exempt from paying state duty (Article 333.35 of the Tax Code of the Russian Federation). However, this is possible only if there is an enhanced qualified electronic signature.

You can prepare a receipt for paying the state duty for registering an LLC as follows:

1. fill out the invoice manually. To do this, you will need to find out the details of your registration authority. You can find out the details on the website of the Federal Tax Service or directly at your registration authority;
2. or use the service of the Federal Tax Service for generating a receipt for paying the state duty for registering an LLC;

We draw your attention to the following:

1. the date of payment of the receipt must follow the date of signing the protocol/decision on the establishment of the LLC, but not earlier.

if there are several founders of an LLC, then in practice it most often happens that the founder authorized to carry out registration actions signs and pays the receipt. But, if you follow the letter of the law, then paragraph 2 of Art. 333.18 of the Tax Code of the Russian Federation indicates that "in the event that several payers apply for a legally significant action at the same time, the state duty is paid by the payers in equal shares." That is, if, for example, there are two founders, then each of them must pay a receipt of 2,000 rubles on his own behalf, if there are four, then 1,000 rubles each, etc.

Additionally, the Federal Tax Service issued a letter dated 08.08.13 No. 03-05-06-03 / 32177, in which it explains that for the state registration of a legal entity created by three founders, a state fee must be paid by each founder in the amount of 1/3 of 4000 rubles. And although in practice refusals to register an LLC for such a reason are rare, nevertheless, any tax office can accept this letter as a guide to action.

At the same time, the service for generating receipts for the payment of state duty on the website of the Federal Tax Service itself does not allow you to select a different amount, except for 4,000 rubles. In this case, we recommend that you generate a receipt with the full amount of the state duty, and then, if necessary, edit it, that is, change the amount payable. Or you can find out the details and fill out receipts manually.

What to do if you are denied registration of an individual entrepreneur or LLC? From October 1, 2018, the applicant can again apply for registration of an individual entrepreneur or LLC. You must apply to the IFTS within three months after the decision to refuse, moreover, this can be done only once.

STEP 11. Choose a taxation system

The taxation system is the procedure for paying taxes, that is, monetary deductions that a person receiving income gives to the state. If you want your entrepreneurial activity was as efficient as possible financial plan, you should take this choice very responsibly, because such a mistake can be very costly for a novice entrepreneur and ruin even the most promising business idea at the start.

You can learn more about the features of tax regimes on your own in the article "". Or, leaving a request for a free one-hour consultation of specialists who will tell you which tax regime is right for you, based on the specifics of the chosen activity and region.

The most popular taxation system for novice businessmen is the simplified tax system.If you use our service to prepare a complete set of documents for registering an LLC, then at step 9 you can choose the USN 6% or 15%, and the service will prepare you a notification of the transition to the USN along with the rest of the documents.

Document preparation service for registration of LLC and sole proprietorship, as well as the documents themselves
are provided absolutely free of charge in any quantity and without any restrictions

STEP 12. Take a break and count the received documents

These are the main documents that you need to complete the registration steps. Additionally, you may need:

1. notification of the transition to the simplified tax system (optional) - 2 copies, but some IFTS require 3 copies;
2. documents confirming the ownership of the apartment (if the LLC is registered at the home address of the head or founder) - 1 copy;
3. notarized consent of the residents of the apartment for registration, if the LLC is registered at the home address (for the apartment) - 1 copy;
4. a notarized power of attorney to submit documents (in case it is not the applicant who submits);
5. notarized translation of documents.

STEP 13. We sign and flash documents

Some of the documents listed above must be signed and bound if they contain more than one page. On the reverse side firmware on a piece of paper with which a knot of thread or paper clip is sealed, it is necessary to indicate: "Total stitched and numbered<число>(number in words) sheets.<ФИО заявителя, ответственного за регистрацию ООО>: <здесь подпись>".

It is desirable that the signature of the person responsible for registration (applicant) slightly go beyond the edges of the firmware.

* - if the founder of the LLC is another legal entity represented by its head (or other authorized person), then the signatory from the founding legal entity signs and seals (!).

STEP 14. We prepare a power of attorney to submit and receive documents

If the applicant does not have the opportunity to submit documents to the registration authority or receive them back, then it is necessary to prepare a power of attorney, as well as make some adjustments to the application for registration of an LLC:

For submission of documents by a non-applicant, it is necessary to certify with a notary on a trustee to represent the interests of the applicant in the registration authority.

To obtain documents, a non-applicant must:

1. fill in the appropriate box in advance in the application for registration of an LLC on the page of the first applicant (sheet H, page 3) before the signature of the applicant with the value 2 (“issue to the applicant or a person acting on the basis of a power of attorney”) instead of 1 (“issue to the applicant”);
2. write to a trusted person notarized power of attorney to represent the interests of the applicant in the registration authority (if the application contains 2, then documents can only be obtained by a notarized power of attorney).

STEP 15. We check and submit documents for registration

Sign the application at the notary, pay the state duty for registration, collect a complete set of documents and send them to the registration authority in your city. If applicants submit documents for registration to the tax authority in person, then notarization is not required. Additionally, we recommend that you familiarize yourself with.

Compliance with all the rules listed above will help you avoid annoying mistakes when registering an LLC, but often regional tax authorities may impose specific requirements that are not explicitly specified in the legislation, therefore, it is now available specifically for our users free document verification service for business registration 1C specialists:

After submitting the documents to the registration authority, do not forget to get a receipt from its employee with a list of all the documents you submitted.

STEP 16. We receive the long-awaited documents

The term for registering an LLC in 2019 is no more than 3 working days. In case of successful registration, the IFTS sends the following documents to the applicant's e-mail in electronic form:

• single record sheet state register legal entities in the form No. Р50007;
• certificate of registration with the tax authority;
• charter with a mark of the registering authority.

Attention! Upon receipt of the documents, it is necessary to carefully check the data indicated in the extract from the Unified State Register of Legal Entities. If errors are found, you must contact the employee who issued the documents to you to draw up a protocol of disagreements. If errors were made due to the fault of the registration authority, they will be promptly and, most importantly, corrected free of charge. Later detection of errors may lead to their correction through a paid procedure for amending information about the LLC.