When deciding on cooperation with a company or individual entrepreneur, the question of the reliability and honesty of the Counterparty constantly arises. This applies to the situation when an Individual orders a product or service, as well as the situation when a Legal Entity begins cooperation with a new Supplier / Partner / Client.

When making a payment (prepayment) for goods or services, it must be clearly understood that the Supplier will fulfill all its obligations, deliver the goods or provide the service clearly and on time.

It is important to check the Counterparty and choose reliable companies to eliminate the possible risks of supplying low-quality goods, lack of warranty service.

For Legal entities, verification of the Counterparty is the main action to prevent financial and tax risks. The Federal Tax Service strongly recommends checking Counterparties and exercising Due Diligence using all available open and legitimate sources of information. The easiest way to Check the Counterparty is to get an extract from the Unified State Register of Legal Entities / EGRIP on the tax website. For more complete information, it is recommended to use the counterparty verification service ZACHESTNYYBUSINESS.

On the ZACHESTNYYBUSINESS portal, you can check the Counterparty of a legal entity or individual entrepreneur for free according to information from official open sources (FTS, ROSSTAT, etc.)

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.

For a free check of the Counterparty by TIN / OGRN / full name / Name, use the search box:

To do this, enter the TIN or OGRN of the company in the search box.

If you do not have exact details, it will be enough to enter the name of the company. If the name is common and a list comes out at your request, it is advisable to clarify the request:
. enter the name of the company + the surname of the director (for example: TECHPROM IVANOV)
. or: company name + location (for example: TEHPROM MOSCOW)
. or all parameters at once (for example: TEHPROM IVANOV MOSCOW)

A brief algorithm for Checking the Counterparty (how to determine a reliable Counterparty using HONEST BUSINESS.RF):

1. The organization must exist, its status must be Active.
2. The company should not be in special registers of the tax service (FTS), otherwise a red inscription will appear on the card under the name of the company. For example:
   There is no connection with the legal entity by legal entity. address (according to the Federal Tax Service).
3. Companies with a period of activity of less than a year have increased risks (determined by the date of registration). According to statistics, every 3rd company ceases operations during the first year.
4. The company must be located at the address of registration. The company must not have a mass registration address. How many companies are still registered at this address is indicated in the card under the address. Bulk addresses are often used by unscrupulous companies or fly-by-night companies.
5. The types of activities of the company must coincide in meaning with the actual activities of the company.
6. Head (director) of the company. If you know who the head of the company is, check this information. There are cases when companies are registered with nominee managers, i.e. persons not participating in the activity. This is one of the main signs of unscrupulous companies.
7. Check the number of employees. A company that does not have its own employees and material and technical base may not fulfill its obligations.
8. Check for registration off-budget funds. Without registration, for example, in the FIU, the company cannot transfer funds to the Pension Fund.
9. The authorized capital of the company. The minimum in the Russian Federation is 10,000 rubles. The larger the authorized capital, the less risks when working with the Counterparty.
10. It is also worth paying attention to Financial indicators(does not apply to companies that have been in existence for less than a year). We pay attention to the articles: “Net profit (loss)” - a loss-making company may have financial problems. The article “Fixed assets” shows the presence of Property in the ownership of the company.
11. Particular attention should be paid to the data of the Arbitration Court (a separate tab in the card of a Legal Entity or an Individual Entrepreneur on the HONEST BUSINESS portal). The presence of court cases on non-fulfillment of obligations and claims for the recovery of funds against the audited Organization indicates the unreliability of the Counterparty.
12. Check the FSSP data. The presence of enforcement proceedings indicates the forced collection of funds from the audited company.

We wish you to work with trustworthy, honest Contractors!
Convenient, comfortable work when checking Counterparties on the portal!
Your HONEST BUSINESS.RF.

* The data of the Unified State Register of Legal Entities / EGRIP are open and are provided on the basis of clause 1, article 6 of the Federal Law of 08.08.2001 No. 129-FZ “On state registration legal entities and individual entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited, namely information about documents proving the identity of an individual. On the website ZACHESTNYYBUSINESS.RF you can check the Counterparty for free and exercise Due Diligence. All instructions and requirements presented on the website ZACHESTNYYBUSINESS.RF are not binding and are advisory in nature. Recommendations are given for the possible reduction of economic risks. When concluding transactions, taxpayers, first of all, must take into account the provisions of the Constitution Russian Federation and the Civil Code of the Russian Federation. Due to the principle of freedom economic activity the taxpayer carries out entrepreneurial activity independently at his own risk. The administration of the site ZACHESTNYYBUSINESS.RF is not responsible for possible economic losses / cases of lost income and does not give any guarantees or assurances to third parties.

Information on individual entrepreneurs and legal entities. from Contour

Only here you can find detailed data on IP!

The most convenient search. It is enough to enter any number, surname, name. Only here you can find OKPO and even accounting information. Is free.

What data you need to enter (you can choose any of the parameters):

• Name of company
• Code (TIN, OGRN)
• Legal address

What data can be obtained:

• Full company name
• Abbreviated brand name
• Legal address (according to the Unified State Register of Legal Entities)
• Main industry (OKVED)
• Region
• Phone
• Name of the legal form
• Authorized capital (according to the Unified State Register of Legal Entities)
• Net asset value
• Other messages and documents

The inclusion of information in the Unified Federal Register of Information on the Facts of the Activities of Legal Entities is carried out on the basis of Article 7.1 of the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (as amended by Federal Law of July 18, 2011 No. 228 -FZ "On amendments to certain legislative acts Russian Federation in terms of revising the methods of protecting the rights of creditors in the event of a decrease in authorized capital, changes in requirements for business companies in the event of a discrepancy between the authorized capital and the value of net assets") from January 1, 2013 (paragraph 2 of Article 6 of the Federal Law of July 18, 2011 No. 228-FZ).

Rosstat website

You can also use the website of Rosstat (you need to click "get data about codes" at the top) (For Moscow, but there may be other regions). Find out by the TIN number of an individual entrepreneur or Organization your statistics codes (OKPO, OKATO, OKTMO, OKOGU, OKFS, OKOPF)

Website of the Federal Tax Service

Unified State Register of Legal Entities

What needs to be entered? It is enough to enter ONE of the fields: Name (simply Yandex, Gazprom, etc.) and/or OGRN/GRN/TIN and/or Address and/or Region and/or Date of registration.

What information will I receive?

• Name legal entity;
• Address (location) of the legal entity;
• OGRN;
• Information about the state registration of the organization;
• Date of making an entry in the Unified State Register of Legal Entities (registration of a legal entity);
• The name of the registration authority that made the entry (Tax);
• Address of the registration authority;
• Information on amendments to the Unified State Register of Legal Entities;
• Information on state registration of changes made to founding documents legal entities;
• Information about licenses, registration as insurers in funds, information about registration.

It is difficult to say in what particular situation a citizen may need to find the TIN of a legal entity. There are many options, and the most popular of them will be listed below. But we can say with full confidence that the most popular, and even the easiest way to search is by company name: it is much easier than searching for the necessary information using rarer statistical codes like OGRN or at the registration address.

Thanks to the development information technologies now anyone with access to a computer, laptop, tablet or smartphone connected to the Internet can use the online services presented in the open spaces global network, and find out the TIN of the organization by entering its name in the search bar. About the most reliable and simple ways receiving necessary information we will talk.

What is a TIN and why is it needed?

TIN, or taxpayer identification number, is a ten- or twelve-digit numeric code (cipher) assigned on a voluntary basis or in without fail each person who is obliged, in accordance with Russian law, to pay taxes, fees, contributions and other deductions.

Despite a common misconception, the tax number is not randomly generated: although such an approach would lead to an increase in the number of possible options, it would greatly complicate the final identification. As a result, for each request (and there are several thousand of them per day), it would be necessary to conduct a “end-to-end” search in the all-Russian database, which would lead to enormous loads on computing equipment.

TIN issued to organizations and individual entrepreneurs consist of ten characters; ordinary citizens - out of twelve. This order is strictly defined and cannot be changed: an individual does not have the right to receive a “shorter” number, and an LLC or individual entrepreneur does not have a simpler to remember, but “long” code.

To streamline the assignment of a taxpayer identification number, the following system is used:

• the first two digits of the code indicate the region of registration of the person ( autonomous region, republic, territory, region);
• the next pair is the branch number tax office in which the document was issued;
• the next five digits - in fact, unique number taxpayer (for individuals six characters are used);
• the last character is a control character, which allows you to check the correctness of the entire code (for ordinary citizens, there are two final digits).

In accordance with the provisions of the Tax Code of the Russian Federation, in particular Article 84, and the Order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/435 "On Approval of the Procedure and Conditions for Assignment, Application, and Change of Taxpayer Identification Number", legal entities and private entrepreneurs must necessarily stand on tax accounting before the expiration of 10 days from the date of their registration. Upon completion of the procedure, a new taxpayer is assigned a TIN according to the specified algorithm and a paper document with this number is issued.

Important: an identification number is assigned to an ordinary citizen or company once and for all. The “permanence” of the TIN is especially important given that other codes used to identify the taxpayer are inextricably linked with it. Thus, it is possible even after the most serious structural changes.

As already mentioned, obtaining a taxpayer identification number is a statutory obligation for a legal entity. TIN is necessary for him when:

• conclusion of transactions and execution of contracts with counterparties (companies, individual entrepreneurs and ordinary citizens);
• transfer financial statements to supervisory and regulatory authorities;
• intention to participate in public auctions;
• receiving bank credits and loans.

When is it required to obtain a company TIN?

Persons cooperating in one way or another with a legal entity or individual entrepreneur may need to find the company number in the following cases:

1. Counterparty- to check the very fact of registration of the company and the correctness of the information provided by the company about itself (in parallel with the TIN, the interested person is usually given data on the address of registration, founders, as well as other statistics codes).

Advice: although even minor errors in the documents offered to a potential business partner are unacceptable for a reputable organization, you should not immediately refuse a profitable deal, noticing a typo or an error in one digit - most likely, this is a human factor, and not the machinations of a fraudster. If, according to the results of the search for the TIN of the company by its name, it turned out that the legal address, names of the founders, form of activity or other statistical codes do not completely match the declared ones, the refusal to conclude a transaction will become a guarantee of their own financial security for the future counterparty.

1. To an ordinary person- to check the reliability of the organization whose services he intends to use. A simple example: a plastic window manufacturing company offers attractive discounts on prepaid labor and materials. But a citizen who decides to find the TIN of a company by its name finds out that it is either not registered at all in the register, or when it was registered, it indicated a completely different address and full name. The conclusion is obvious: even if the organization that provided false information in the contract does not plan to conduct fraudulent activities with respect to a specific person (however, how to find out?), you should not trust it - if only because if the company performs work poorly, return your money by making claims formally non-existent legal entity, it will be extremely difficult.
2. Employee- to check the employer (it is carried out according to the principle described earlier), as well as to provide information about him to various government and financial institutions. The most common case is getting a loan or a loan from a bank. Whether to require a TIN or not, each credit institution decides independently; general list required documents does not exist. However, it is precisely by the identification number of the organization that the bank can check the existence and reliability of the employer indicated by the potential borrower in the questionnaire and, based on the information received, make a positive or negative decision on the application. And although nothing prevents the bank itself from finding out the TIN of the organization by its name, in practice this obligation is shifted to the borrowers themselves - perhaps in order to save resources, or maybe due to a lack of serious interest: the flow of people who want to borrow money does not dry up, and most of them will easily agree to not the most fair requirements of the creditor.

How to find out the TIN of an organization by name?

Consider the most popular and reliable methods.

Service "Cartoteka.ru"

The first way is to use the wonderful Kartoteka.ru service, which offers the visitor, in addition to checking the counterparty, services for the issuance and maintenance of qualified keys. digital signature, automated electronic trading floor with transparent trading and lending, as well as the publication of information about the reorganization, liquidation or bankruptcy in official publications and in full compliance with applicable law.

To find out the TIN of a company (employer or counterparty) by its name using Kartoteka.ru, you must:

• Enter the address kartoteka.ru in the search bar of the browser you are using and confirm the transition through it in any way possible (by pressing the left mouse button, the Enter key, and so on). On the page that opens, find an empty text field (it is located at the top of the screen right under the inscription "Check counterparties") and enter the name of the organization in it, then click the blue "Find" button next to it.

Important: The system assists the user by showing possible options while entering information. You can choose from them without using the above button

• Although the service offers to get comprehensive information to register in it or enter Personal Area, you can skip this step by clicking on the cross at the top of the pop-up window.

• The next step is to select the desired organization from the list (of course, provided that the user is not offered only one position). Having found the organization of interest to him, you should click the left mouse button on its name, highlighted in blue. However, if a citizen needs only TIN, OGRN or OKPO, you can find them out already in the issuance window - and if necessary copy them by selecting and pressing the Ctrl + C key combination or using the context menu.

• Basic information, including the full and short name, address and statistics codes, will be available to the portal visitor on the newly opened page. If you plan to get more detailed data using the service, you will have to subscribe to a paid subscription.

• By clicking on the link on the right, a citizen can familiarize himself with the list of all changes made to the Unified State Register of Legal Entities relating to the desired legal entity.

• As you can see, no matter how serious these changes are, the TIN always remains the same, issued even when the organization was registered. This completes the search for an identification number on the Kartoteka.ru website.

Important: it is not recommended to make a paid subscription to sites offering such services without first studying the offers of competitors and government agencies. For example, on the website of the Federal Tax Service, all “crossed-out” data are in the public domain and completely free of charge.

Service "Contourfocus"

The functionality of this site is much wider than that of the above. In addition to searching for the TIN of a legal entity by name, a portal visitor can:

• get all the data about an organization or an individual entrepreneur with one click;
• find counterparties and subsidiaries of the company;
• subscribe to the newsletter about the bankruptcy of partner firms;
• track the debts of legal entities for taxes and fees;
• be aware of the decisions of arbitration courts;
• get the latest data on government contracts;
• receive information about scheduled inspections.

To find the TIN of the company, the portal visitor needs to:

• Go to the site kontur-focus.su. Find the text field located under the heading "Quick check of counterparties" and enter the available information into it (name of the organization, its address, statistical code, IP name), and then click on the gray magnifying glass located in the same field (or press the Enter key ).

• In the list that opens, select the company of interest from several names by clicking on its name. If the user only needs the TIN, you can find out (and copy) it directly from the issuance, as well as the OGRN located next to it.

• On the page that opens, as in the previous case, not all information will be presented, however, the site visitor will be able to find out the main information, including the TIN, PSRN, OKPO and OKATO, as well as the company registration address.

• If you need to find more data (on arbitration, collateral, organization finances, and due diligence), you can buy full access or take advantage of the free demo offer that is valid during the day.

• To get demo access, you only need to enter a phone number, confirm your belonging to the world of people and click the "Send password" button.

• Now it remains to wait until the specified number comes text message with the code, enter it in the appropriate box and click on the "Enter the service" button. The full functionality of the service will be available within one day.

Important: a one-time password is a one-time password in the full sense of the word. If for some reason the user was not able to log in immediately, he will not have a second attempt. You will either have to use a different phone number, or still buy a subscription.

Service "My business"

A slightly less convenient, but quite popular online resource, primarily offering organizations and individual entrepreneurs a full range of accounting services.

To find the TIN of a company by its name on the portal, you will need:

• Go to moedelo.org in any convenient browser. On the main page that opens, find the heading "Other Services" and, hovering the mouse pointer over the arrow located next to it, call up the drop-down menu.

• Go to the sub-item "Checking counterparties" by clicking on it with the left mouse button. After waiting for the loading of a new page (this will take some time), enter the name of the organization or the name in a single search line individual entrepreneur and click on the red "Check" button next to it. As in previous cases, the person concerned can go the other way, having learned the indicated data through the TIN: it all depends on the information at his disposal.

• Unfortunately, it is impossible to search the database without subscribing to the services of the service. However, the user can get free demo access by entering their phone number in the pop-up window and clicking the huge red “Sign up” button.

• After waiting for an SMS with a one-time code, enter it in the text field and click on the "Enter the service" button.

• Select the required organization from the list of organizations presented on the new page and click on its name with the left mouse button. You can find out the TIN already at this stage: it is located, along with the address and PSRN, right under the name of the company.

• Now the user can get acquainted with comprehensive information about the employer or counterparty, including phone number and address Email.

• To use the data offline (without an Internet connection), the user can download a PDF extract from the Unified state register legal entities (USRLE) by clicking on the appropriate link.

Important: the received certificate can be used for informational purposes only: it will not have legal force due to the lack of an EDS.

Website of the Federal Tax Service

It is here that you can, by entering your personal account, find out about yours (the identification number is used for authorization on the site; you do not need to re-enter it). Unfortunately, the service does not currently offer sales: in this case, the taxpayer will have to rely on their own strength or trust an experienced accountant.

But you can find the TIN of the company by its name on the portal of the Federal Tax Service even without entering your personal account. Necessary:

• Go to the official tax portal by entering nalog.ru in the browser line, confirming the action and waiting for the redirect to the regional page. When searching for the TIN of an organization by its name, the region does not matter, so it can not be corrected, even if it is incorrectly defined by the service. Next - find on the main page of the portal the link "Business risks: check yourself and the counterparty" and click on it with the left mouse button.

• An identical result can be achieved by clicking on the link "Electronic Services" at the bottom of the page and selecting the item of the same name.

• On a new page with the heading "Information on state registration of legal entities, individual entrepreneurs, peasant (farmer) households" find the "Search criteria" box and mark the desired tab: "Legal entity" (default) or "Individual entrepreneur".

• In order to find out the TIN of the employer or counterparty by its name, it is necessary to select the circle “Name of legal entity” by clicking on it. faces." Now it remains to enter the name of the organization in the upper (text) field (for greater accuracy, you can check the box "Search by exact match of the name"), and in the lower one - select the region in which the company was registered.

• Now it remains to enter the numbers from the picture in the bottom line, thus passing the protection from robots, and press the blue “Find” button.

• The next step is to select from the list of the required organization presented on the issuance page, the TIN of which you want to find out. By the way, you can copy it right here, like the OGRN with the checkpoint.

Advice: by left-clicking on the highlighted blue name of the company you are looking for, the user can download a PDF-extract from the Unified State Register of Legal Entities, which is completely identical to that described in the previous paragraph and, unfortunately, also has no legal force. If an error was made while filling in the text fields, you can correct it by returning to the beginning (the blue button “Return to search criteria”).

"Federal resource"

A very convenient and easy-to-use service that allows you to find out the TIN of an employer or business partner by its name in just one click.

To find the required information, the site visitor needs to:

• Go to the site fedresurs.ru. Slightly scrolling down the page, find the heading “Search for information about economic entities” and enter the name of the organization you are looking for in the line directly below it. Next - click on the white magnifying glass located to the right of the line on an orange background.

• On the new page with search results, select by clicking the left mouse button the right company. As usual, the TIN and OGRN can be copied directly from the issuance results without moving further.

• The most complete list of data that can be found on the site also includes the full name of the legal entity, physical address, e-mail, telephone, statistics codes, as well as the name and personal TIN of the founder.

Advice: Information can be exported to a PDF file by clicking on the corresponding link at the top right of the screen.

FSSP

It is worth warning right away: find the TIN of the organization by its name on the site Federal Service bailiffs will not work. In addition, the service provides information only about individuals and legal entities who have ever been in contact with bailiffs. All that a site visitor can squeeze out of it is the registration address and information about tax debts, fines and other fees. The information, of course, is modest, but sometimes it is enough to reasonably assess the prospects for cooperation with an employer or counterparty.

The person concerned must:

• Go to the site at the link fssprus.ru. In the “Learn about your debts” box located directly below the title of the page, select “Advanced search” by clicking on it.

• Mark the required circle in the window (in this case, it is “Legal entity”), enter the name of the organization in the upper field, and select the region in which it is registered in the lower field. After that, click on the yellow "Find" button.

• If a company has debts handled by bailiffs, they will all be listed on a search results page called Enforcement Proceedings Databank. Here you can find out the debtor's postal address, as well as the reason for the debt: the service does not provide any more information about the company you are looking for.

Important: you should not call the bailiff "attached" to the company - he does not have the right to disclose information about the debtor, whatever the reason for the debt.

Mobile app

An extremely convenient way to obtain information about a company or individual entrepreneur, allowing you to find out the TIN of a legal entity without being tied to a computer or laptop. All you need is a smartphone connected to the Internet and the installed program "Information from the Unified State Register of Legal Entities / EGRIP", which can be downloaded from official store Google Play (or using any other credible source, since there are currently enough of them in the vastness of the Global Network).

Having coped with this task, a user who wants to find the TIN of an organization by its name must:

• Go to mobile app. In the search bar at the top of the screen, enter the name of the company or the name of the individual entrepreneur. There is no need to press the search button: the system, after accessing a single database, will display all possible options on the screen.

• Select the desired option from the list below by clicking on it. The main tab of the new page will provide detailed information about the organization, including the short and full name, address and date of registration, TIN, OGRN and KPP. If desired, the company can be added to the "Favorites" by clicking on the floppy disk located at the top right.

• By going to the “Ready Documents” tab, the smartphone owner can download an extract from the Unified State Register of Legal Entities or EGRIP in PDF format - the same as described in the previous paragraphs. It, as before, will not have legal force, but it is quite suitable for verifying data. To receive the document, you must click on the topmost button "Download an extract from the Unified State Register of Legal Entities / EGRIP".

• Now you will need to enter a six-digit code consisting of the numbers shown in the picture in the text field on the next page, and click the "Download Link" button. Ready document will automatically open in the PDF reader installed on your smartphone.

• Other data, including the company's participation in arbitration courts, is available only on a paid subscription, as reported in the program.

• To purchase access to all system functions, you must click on the "View subscription options" button and follow the system's further instructions.

• If necessary, you can always return to the results of the previous search by selecting the “Last viewed” item in the side menu (three horizontal bars) and the corresponding line.

Summing up

Finding out the TIN of an organization by its name is not difficult: just enter any of the sites listed above and enter the available data in the search box.

At the same time, you should not spend money on sites that offer paid services: all the information necessary to verify the employer or counterparty, not to mention the TIN, is presented on the official website of the Federal Tax Service - it is recommended to use it first of all.

The Privacy Policy (hereinafter referred to as the Policy) has been developed in accordance with federal law from 27.07.2006. No. 152-FZ "On Personal Data" (hereinafter - FZ-152). This Policy defines the procedure for processing personal data and measures to ensure the security of personal data in the vipiska-nalog.com service (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen in the processing of his personal data, including the protection of privacy rights , personal and family secrets. In accordance with the law, the service vipiska-nalog.com bears informational character and does not oblige the visitor to make payments and other actions without his consent. The collection of data is necessary solely to contact the visitor at his request and inform about the services of the vipiska-nalog.com service.

The main provisions of our privacy policy can be formulated as follows:

We do not share your personal information with third parties. We do not share your contact information with the sales department without your consent. You determine the amount of personal information disclosed.

Collected Information

We collect personal information that you knowingly agreed to disclose to us in order to obtain detailed information about the company's services. Personal information comes to us by filling out a questionnaire on the site vipiska-nalog.com. To receive you need to detailed information about services, costs and types of payments, you need to provide us with your e-mail address, name (real or fictitious) and telephone number. This information is provided by you voluntarily and we do not check its accuracy in any way.

Use of the information received

The information you provide when filling out the questionnaire is processed only at the time of the request and is not stored. We use this information only to send you the information you subscribed to.

Providing information to third parties

We take the protection of your privacy very seriously. We will never provide your personal information to third parties, except when it may be directly required by Russian law (for example, at the request of a court). All Contact Information, which you provide to us, is disclosed only with your permission. Email addresses are never published on the Site and are used by us only to contact you.

Data protection

The Site Administration protects the information provided by users and uses it only in accordance with the adopted Privacy Policy on the Site.

Every business inevitably faces the need to verify its business partners. Before concluding an agreement, and even more so sending an advance payment, we will do our best to check who our counterparty is (by TIN, for example): does he really exist? who signs the contract? how long has the company been on the market? do you know this company?

In a more particular case, the accountant is faced with the need to have confirmation of his diligence in the event of tax audits, even though the Tax Code does not directly dictate such a duty.

The easiest first step is to check the counterparty by TIN on the Tax website for free. Online verification is called “Check yourself and the counterparty” (nalog.ru). This method makes it possible to view an extract about the company from the Unified State Register of Legal Entities by TIN. As practice shows, this is good, but not enough to fully check the company and secure your business both from fraudsters and from claims from regulatory authorities.

We will tell you all the subtleties and details of checking companies: how and what to check, whether it is enough to check a company by TIN, using what paid and free options to do this.

Counterparty check - tools:

Counterparty check - detailed help

What does "verify counterparty" mean?

On the website of the Tax Service and in special programs, you can collect and analyze documentary and other information about a business partner. Such actions will allow you to determine how conscientiously your partner is doing business.

Who should be doing this?

In an organization, a tax audit of a counterparty by TIN is usually carried out by employees legal department or department of economic security. If the organization does not have such a department, then checking counterparties (by TIN on the IFTS website, for example) is the responsibility of the person entering into the contract.

Why do I need to check the counterparty by TIN on the website of the Tax Service or in a paid program?

There are various reasons that justify the need for this activity. This includes the risks of financial and economic life: the risk of non-delivery of goods, delivery of low-quality goods, untimely delivery of goods, etc., up to fraudulent schemes.

We must also remember that any transaction is subject to taxation. The Federal Tax Service has repeatedly emphasized that the responsibility for choosing a company with which to cooperate lies entirely with the organization. The possible consequences of this choice are the entrepreneurial risk of the organization. For example, when checking, tax authorities can exclude a dubious transaction from expenses or not accept VAT for deduction. To avoid such troubles, it is easier to check the company in advance by TIN on the website of the Tax Service, having received an extract from the Unified State Register of Legal Entities (nalog.ru).

The state has not established any formal obligation to check companies when concluding contracts, much less the criteria for such a procedure, a list of necessary actions, a minimum package of documents.

The Tax Code does not contain concepts such as “checking a counterparty” or “bad faith of a taxpayer”. Meanwhile, there is paragraph 10 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53 "On the assessment arbitration courts justification for the taxpayer to receive a tax benefit”, which states: “The benefit may be recognized as unreasonable if the tax authority proves that the taxpayer acted without due diligence…”. with the need to find a counterparty by TIN on the tax website, and then check "what he breathes."

business practices

For many years, organizations must first check the counterparty for the TIN (the Federal Tax Service allows you to do this for free), and then document the conduct of such a check. During this time, the most frequently requested package of documents has been formed:

• a copy of the Charter;
• extract from the Unified State Register of Legal Entities;
• a copy of the certificate of registration;
• a copy of the tax registration certificate;
• letter from statistics with codes;
• documents confirming the authority of the person with whom the contract is signed, for example, a power of attorney and a copy of the passport.

Please note that checking the fact of entering information into the Unified State Register of Legal Entities and obtaining a document confirming the authority of a person to sign documents from the point of view of the Ministry of Finance indicates due diligence (letter of the Ministry of Finance of Russia dated 10.04.2009 No. 03-02-07 / 1-177).

In addition, depending on the activity, the following may be requested:

• organization card;
• extract from staffing(if a narrow specialist is required to perform the work);
• licenses with their annexes, necessary permits;
• certificates from the Federal Tax Service on the absence of debt;
• copies of accounting and tax reporting for the past period with a mark of the Federal Tax Service;
• a copy of the lease agreement (office, warehouse, etc.).

Much less often, but there are already precedents when it is requested:

• policy briefs (i.e. short summary companies about the implementation of similar projects);
• letters of recommendation(usually requested by banks);
• audit report;
• and even a current account statement for the last month-quarter-year.

Public sources of information

Acting independently, it is worth using the sources of information:

• request an extract from the Unified State Register of Legal Entities for your partner;
• check if he has a website;
• send a request to the Federal Tax Service Inspectorate in a free form about the good faith of the taxpayer;
• check if it is registered at the “mass registration” address on the website of the Federal Tax Service;
• you can check yourself and the counterparty in the FTS service of the same name on the website “check yourself and the counterparty” nalog.ru (initially, you will need to check the TIN on the tax website);
• check it in the State Registration Bulletin to see if it has started the liquidation or reorganization procedure;
• look for the passport of the sole executive body on the website of the Ministry of Internal Affairs to find out if it was lost some time ago;
• on the site of the licensing authority, you can check the license data;
• on the website of the Supreme Arbitration Court of the Russian Federation and other courts, you can find out whether the company participated in litigation;
• enter the name of the company you are interested in and the surname, name, patronymic of the director in any search engine and view all mentions of them.

What organizational measures should be taken in the company to be protected from unscrupulous contractors?

Each company independently decides the degree possible risk when concluding contracts and takes appropriate organizational measures. Usually, a person is appointed responsible for this procedure, and the procedure itself is regulated by the internal Regulations or Regulations for the verification of counterparties. At a minimum, each organization checks the counterparty on the tax website by TIN for free.