Search for a counterparty by name. EGRUL: tax audit of the counterparty by tax identification number

Taxpayer Identification Number (TIN, read as "ienen") is a special digital code that is issued to individuals and legal entities in order to streamline and control the payment of taxes.

TIN plays one of the main roles in the individualization of legal entities and individuals with the status of individual entrepreneur (IP) as taxpayers.

Check the TIN and get information about the counterparty

TIN of legal entity and individual entrepreneur

Legal entity receives a tax identification number from the tax authority at the place of registration of the person simultaneously with other registration documents.

Individuals with individual entrepreneur status can obtain a TIN in two ways:

1) simultaneously with the assignment of individual entrepreneur status and the issuance of a certificate of registration as an individual entrepreneur;
2) at any time before registration as an individual entrepreneur (in this case, upon registration There is no need to get a TIN again).
Without a TIN, an individual will not be able to obtain individual entrepreneur status.
Legal entities and individuals with the status of individual entrepreneurs, when concluding any agreements, are obliged indicate your TIN in the details.
The TIN must be located on stamps (for individual entrepreneurs - if there is a stamp).

TIN of an individual without individual entrepreneur status

Individual can obtain a TIN from the tax authority at your place of residence.
Currently obtaining TIN by individuals is voluntary. Exception: TIN is required for individual upon his appointment to the position of a civil servant.
In practice, when applying for employment in other positions, they are often asked to present the TIN along with other documents. Such a requirement cannot be mandatory, since it is not reflected in Labor Code RF.

TIN verification

Anyone can visit our website for free check the correctness of the TIN counterparty - legal entity or an individual with the status of an individual entrepreneur, as well as the fact of making an entry on the registration of a legal entity in the Unified State Register of Legal Entities.

Knowing the TIN and the name of the organization, you can obtain an extract from the Unified State Register of Legal Entities for verification:

1. the reliability of documents received from the counterparty (since legal entities and individual entrepreneurs are required to indicate the TIN on any local acts and documents they issue);
2. the fact of the existence of a legal entity (situations are possible when an unscrupulous counterparty, for selfish purposes, acts in a transaction on behalf of a non-existent legal entity);
3. the reliability of the counterparty's legal address;
4. last name, first name and patronymic of the director of the legal entity and other information about the legal entity.

An individual can, via the Internet, and knowing the TIN - the amount of debt for taxes and fees. TIN verification individuals is carried out free of charge online.

Verification of the counterparty: procedure in questions and answers

Verifying a counterparty by TIN is a mandatory procedure that all business representatives face sooner or later, regardless of their line of business. Is it worth cooperating with a counterparty, is it possible to trust him and make an advance payment? This is only a short list of questions that can be answered by carrying out a procedure such as checking the counterparty by TIN.

If we consider individual situations, the need to check the counterparty can be useful to an accountant who wants to make sure of the transparency of the activities of a potential partner of his company before concluding an agreement. By using the TIN number on our website you can obtain an extract about the legal entity from the Unified State Register of Legal Entities, as well as expanded financial data on the legal entity.

It will be rational to present basic information about conducting a verification of a counterparty by TIN in the form of questions and answers in order to achieve a high degree of understanding of the need for this procedure and the features of its implementation.

What is verification of a counterparty by TIN?

Checking a counterparty by identification number includes searching for information about him and its further analysis aimed at determining the integrity/bad faith of a potential partner.

Who is responsible for checking counterparties?

In most cases, checking the counterparty by TIN is the responsibility of employees of the legal service and economic department. If there are no such structural units at the enterprise, the person authorized to conclude the contract will be responsible for checking the counterparty.

Why do you need to check your counterparty?

The verification of the counterparty is carried out to minimize financial risks from cooperation with him. Analysis of data obtained using the Taxpayer Identification Number (TIN) will help avoid delays in deliveries, problems with the quality of goods or services, and will make it possible to stop fraudulent schemes of the counterparty.

Besides, this check is necessary to avoid sanctions from the tax authorities: if violations are found, then responsibility for choosing a counterparty will fall entirely on your organization. The consequences may be different (exclusion of a transaction of a dubious nature from expenses, refusal to accept VAT for deduction), so it is imperative to check the counterparty.

What exactly is studied when checking a counterparty?

The specifics of checking a counterparty - the procedure, responsibilities of the parties, the criteria by which research is carried out - are not established at the legislative level. The concept of “counterparty verification” on at the moment not registered in normative legal acts, is absent from the Tax Code.

Along with this, in 2006, a Resolution of the Plenum of the Supreme Arbitration Court RF, which somewhat clarifies who should check the counterparty. It is devoted to the issue of assessing the validity of a person receiving a tax benefit. It may be found unfounded in court if it turns out that the taxpayer acted imprudently. In practice, this means that responsibility for checking the counterparty rests with business representatives. In fact, in most cases the audit is carried out by accountants.

What documents are most often requested when checking a counterparty?

The absence of a written counterparty verification scheme complicates the process somewhat. At the same time, a standard practice has already developed, which involves collecting and studying such documents of the counterparty as the charter, an extract from the Unified State Register of Legal Entities, certificates of state registration and registration tax accounting, a letter from statistics indicating activity codes, documents identifying the counterparty and confirming his authority.

It happens that you need to obtain specific information about a particular company or organization, as well as about its field of activity. Typically, a TIN helps obtain the necessary information about an organization. How to do this quickly without much effort? Is the Internet necessary to achieve this goal? So, let's discuss everything in order.

TIN– this is an individual taxpayer number, which is issued by the tax service when a citizen becomes able to work. The purpose of issuing such numbers to taxpayers is to identify all citizens when tracking tax payments. The TIN certificate serves as an official document containing the basic personal information of a citizen.

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Features of assigning a TIN by the tax service

• A TIN is assigned to an individual entrepreneur when an individual registers his or her business activity in the event that this citizen does not yet have a TIN. For an individual, this code is a set of twelve digits. The first four digits display the location where the code was issued. The next six digits are the tax account number. The remaining two are control or verification figures that are used for the convenience of processing taxpayer data. If a person refuses to assign a TIN, then the tax service will use the personal data themselves.
• The TIN, which is issued to legal entities, consists of ten digits. The first four digits of the code also indicate the place of registration. This is followed by five digits or the tax record number of the legal entity in the OGRN (main state registration number) section. The last digit is a control digit and can be used to verify the correctness of the entry. Legal entities cannot refuse to assign a TIN, since this will complicate tax reporting.

How to check an organization by TIN without the help of the Internet?

Despite the fact that the tax service owns this data, without the help of the Internet it is difficult to obtain comprehensive information about the organization by its TIN. Therefore, it is much easier to obtain this information using the global network. In order to check the organization, you need to contact the tax service. To do this, a written request is made, which contains a request for an extract from the Unified State Register of Legal Entities (unified state register legal entities) about a specific organization. It is common knowledge that this information is readily available and a response can be received within six business days.

How to check an organization online?

To verify the authenticity of the organization and the reliability of the company with which you are going to cooperate, three main verification methods are used. Check by organization name. The simplest solution– enter the name of the organization into the search engine. It is on the Internet that most companies try to shine, so it will not be difficult to obtain the information you are interested in. On the website you can see the company’s address, its tax identification number and other details.
Tax service website. Help by name existing organization get real information about her.
Complete information about organizations and legal entities:

To check a company’s license number, the following services are often used:

• (licenses of organizations that hire workers to work abroad);
• – checking travel agency licenses;
• – checking the license of tourist operators;
• – it will also help to check the company by name.

It would be useful to clarify information about the legal entity with the authorities that issued this license. That is, in other words, check the company by TIN. Since any organization in the process of opening must be registered with the tax authorities, the TIN issued by the tax office is used to verify it.
Here are some sites to help:

• (here you need to fill in the empty fields with the information about the company that is known);

Application of verification according to OGRN (main state registration number). This numerical code consists of thirteen digits, each of which has its own meaning. Using the global network, you can check almost any organization using a specific OGRN.

The following sites will help with this:

• (website of the federal tax service);
• ru (the company verification service is available only to subscribers).

The above sites help not only to check the existence of a company, but also to learn some useful details about it. For example, you can get information about:

• about who is in charge in the organization you need;
• about the date of its foundation;
• about the founders;
• about its location;
• about the number of branches;
• data on physical and legal addresses;
• you can find out whether the organization’s address has changed;
• information about changes in company ownership;
• whether the company has tax debts and other financial obligations.

Such information will help form an objective opinion about a particular company, open or close trust in it, and also make it possible to draw conclusions about the prospects for cooperation with this organization.

Checking on the Federal Tax Service website is carried out as follows:

1. open the site;
2. select on the right side " Electronic services»;
3. select the subsection “Business risks: check yourself and your counterparty”;
4. then select, or note in the search criteria that this is a legal entity;
5. indicate what to search for: by INN and OGRN or by the name of the organization (legal entity) and enter the relevant information;
6. enter captcha;
7. Click the “Find” button, after which detailed information about the company you need will be displayed.

How to check a company for free

You can obtain detailed information about the organization you are interested in by following the link, which is the Unified State Register of Legal Entities database. On this site you can learn a lot about the activities of a company if you plan to cooperate with it, or if you have other prerequisites for checking a particular company. In other words, this service helps check the reliability of the so-called counterparty. On the website, in the blank fields, you must enter the name of the company, its INN and/or OGRN and carry out verification.

All of the sites and services listed above, including the website of the federal tax service, make it possible to obtain information about a particular company for free. It is also worth considering that no one can hide detailed information about their company or its division, all this is accessible to Internet users, and the legislation of the Russian Federation does not restrict access to this kind information.

What information about an organization can be found using the TIN?

• Full name and form of organizational structure (for example, JSC or LLC);
• Data on registration of the company's legal address;
• TIN and OGRN;
• Date of registration;
• In case of searching for an organization by TIN after the termination of its activities, as well as the date of completion of work.
• Detailed information as a brief extract from the Unified State Register of Legal Entities is available for download (data about the founders, about paying taxes, about accounts, about the heads of the organization and other details)

Checking the activities and tax debts of an organization using TIN

Finding out about debt on the Federal Tax Service website by TIN is as easy for legal entities as for individuals. The search is carried out in the “Electronic services” item, namely in the “Business risks: check yourself and the counterparty” section. Next, you need to indicate that we are looking for a legal entity, and enter the name of the organization or its TIN, as described above. This way you can get information about the organization’s tax debt.

In some cases, you will need to come to the tax office and check, since sometimes your own tax data may differ from those that the Federal Tax Service has. It is also worth considering that, although federal data is designated as the highest priority, taxes are still paid to the local tax office. Most often, during reconciliation, it turns out that the debt arose not from the company itself, but from one of its branches. If you print out the summary from online, you can figure it out and understand what we're talking about about the legal entity and the tax inspector.

So, it is necessary to issue a power of attorney to the general director or chief accountant so that the tax service will accept the application. Then you need to understand what exactly you need: a reconciliation report or an extract from your personal account.

• Provide (send) to the head of the tax service a letter written on letterhead or stamped, which will contain a request to prepare a reconciliation report by a certain time, or write the deadline for its preparation along with your contact details. This letter requires the signature of the general director or chief accountant. Let it be an urgent letter, which is given to the secretary immediately, without observing any formalities.
• The letter should indicate the form of the response, that is, in writing or by telephone. It is known that this happens faster over the phone. But, if you just need a document, or if time is running out, it is of course better to request a written response.
• After the deadline has expired, you must report to the tax office yourself., or send confidant to receive the desired reconciliation report.

This is approximately how you can get information about tax debts.

So, when there is a need to obtain accurate and reliable information about a certain organization or company, about its payment of taxes, about its founders, legal address and other details, the easiest way to do this is to use the Federal Tax Service website, which allows you to check and clarify data about any organization for free. It is worth carefully assessing information about counterparties. There are also online services that simplify this task. Well, in some cases, you still cannot do without an independent visit to the tax office and without reconciling tax payment data. It’s good that the Internet greatly simplifies and speeds up such tasks.

Today, the main source of information about the financial and economic activities of an organization is financial statements. At the same time, the financial reporting package includes the so-called “Report on Financial Results” or Form No. 2 (according to RAS standards).

It is this report that contains information regarding the company’s revenue, as well as other important financial performance indicators. Revenue can be seen in the line under the code “2110”. This report presents information for the reporting and previous periods of the organization’s activities. We talk in more detail about how and where revenue is reflected in the financial results statement with and without VAT in.

Reference! According to IFRS this document also called the “Profit and Loss Statement”.

Read how revenue received from clients is accounted for according to IFRS standards.

Who has the right to request information?

It should immediately be noted that financial statements are public documentation and do not constitute a trade secret(clause 11). In this regard, any interested person has the right to request information regarding the company.

The financial results report, like other forms included in the general financial reporting package, must be prepared by each organization without fail.

So, V general view The list of persons entitled to request information about the company’s revenue includes:

• government agencies;
• investors;
• business partners;
• suppliers;
• creditors, etc.

Why might this be necessary?

Purposes for which you may need this information, may differ depending on the category of persons requesting it.

So, let's take a closer look, Why is information about the company’s revenue needed:

How to check an organization’s earnings: step-by-step instructions

Currently, there are several ways to obtain information about a company's revenue indicator. You can obtain information directly from the company’s accounting department or find out the necessary data on the Internet. So, let's look at both methods in more detail.

On the Internet

In the age of technology, there are more and more opportunities to obtain information of interest regarding any counterparty in a short period of time.

Thus, today there are many information sites where financial statements of various business entities are published for wide use (For example, spark-interfax.ru, zachestnyibiznes.ru, unirate24.ru, etc.). Using Internet resources, you can quickly view the revenue of any company.

So, let's imagine the general algorithm of actions:

To summarize, it should be noted that at present, almost any counterparty without much effort has the opportunity to short term time to find out the amount of revenue a specific organization received over a certain period of time.

At the same time, the traditional paper version of data presentation is increasingly fading into the background, since any information can be obtained in a few minutes via the Internet.

Good afternoon, dear readers and guests of the blog, today I want to show you a very useful service with which you can literally in a minute. What’s best is that you will find out this data absolutely free of charge and in a user-friendly interface. The reasons that prompted you to search for the necessary information may be different, someone is trying to beat their competitor, and someone is looking at the financial status of a potential partner. My task is to provide you with this information, now from words to deeds.

Find out the organization's income

Suppose you have a “Taxpayer Identification Number” of a competitor, I described how to find it out in a note (“Searching for a company by INN”, I advise you to look) and you want to use this data to find out its financial income for previous years, since you plan to invest in it your money. Of course, you can entrust this task to a good consulting agency, for example, harbin-consulting.com, but they will ask you for a decent amount and it will take some time. You must agree that it would be convenient to have a tool that allows you to provide all the necessary data on TIN and company income, through your phone or regular browser.

I want to please you, there is one and it’s called basis.myseldon.com. Seldon basis is a multilingual, highly intelligent search system that allows you to display in real time all available information on the desired company or individual entrepreneur, namely:

• Legal entity address
• Authorized capital
• Net profit
• Balance
• Revenue
• Subsidiaries
• Government contracts
• Arbitration cases and much more

And so, in order to find out the income according to the TIN, you follow the link indicated just above, to home page you will see a large search bar, into it you need to enter the “Taxpayer Identification Number” of the company you are interested in, in my example I will look at the company PJSC AEROFLOT.

Seldon Basis found me two company cards, I choose the one I need.

In the window that opens, we find the item “State registration”, it is this that will help us find out the profitability of the company by TIN. In my case, I see the entire scale with the net profit of PJSC "AEROFLOT", its authorized capital and balance, you will agree that it is very convenient and fast, with this method you can break through any company. I would like to note that the service also has a paid version, which has a lot of bells and whistles, I advise you to register and try test access, it is absolutely free.

28.08.18 70 411 28

And why is it important

A company may look prosperous on the outside, have a beautiful office and a polite sales department, but inside there are huge debts, courts and the director is on the run.

Alena Iva

And if you deduct VAT, the tax office may give you years taken out just because the counterparty seems to be somehow unreliable.

Therefore, counterparties must be checked. Here's how to do it.

Let me make a reservation right away: there are 16 ways to check a counterparty using different databases, sites and services, and if you use them all, it will cost time. On the other hand, a counterparty that has completed all 16 steps is gold. If you started checking, and the first five stages turned out to be a failure, you can immediately refuse this counterparty - it is unlikely that you will find something good further.

How to check a counterparty: step-by-step steps

1. Request copies of key documents from the potential counterparty.
2. Receive a current extract from Rosreestr.
3. Check whether the counterparty has a mass address.
4. Check to see if the director is disqualified.
5. Clarify what kind of business the counterparty is running: small or medium. This will show the level of turnover of the company and the number of employees in the organization.
6. Check to see if the counterparty is bankrupt.
7. Check whether the counterparty is excluded from the Unified State Register of Legal Entities.
8. Search for the counterparty in the bailiff database.
9. Check the counterparty in the file of arbitration cases.
10. Explore financial statements counterparty. This will show whether his business is profitable.
11. Check the passport of the manager or individual entrepreneur for validity.
12. If a person with a notarized power of attorney is going to sign the contract on the part of the counterparty, check whether its term has expired.
13. If your counterparty must have a license to operate, check its validity.
14. See if it's a nominee director.
15. Check whether the counterparty makes changes to the Unified State Register of Legal Entities.
16. Check whether the counterparty is included in the register of unscrupulous suppliers.

Why check counterparties?

Unscrupulous companies are very good at feigning trustworthiness. You can’t trust abundant advertising on the Internet, generous discounts, or expensive suits. That's why you need to check your counterparties based on documents.

Identify those who will not fulfill their obligations. My clients often talk about the dishonesty of their partners. The beauty salon was poorly renovated and disappeared - the losses amounted to a third of the original repair amount. The customer did not pay the builders for the work performed for three years - they had to sue, but the customer went bankrupt.

It often happens that the buyer accepts the goods and does not pay. Or vice versa: the supplier receives an advance and does not ship the goods. The check will help you decide whether it is worth cooperating with the counterparty, or whether there is a risk that he will not fulfill his obligations.

Do not work with one-dayers. The counterparty may turn out to be a shell company that was created a week ago specifically to take advances from customers and disappear. In this case, you will only lose money, but this is also unpleasant.

It may turn out that the company does not exist at all. There is a website, there is a name and an account for transferring money, but there is no legal entity, and behind the website there are deceivers.

Identify scammers. Your counterparty may be committing financial crimes, such as cashing out or collecting illegal loans. In this case, law enforcement agencies will check not only the counterparty, but also you as his partner.

Avoid working with a bankrupt. You can contact a company that is in bankruptcy. If you transfer money to such a company, you will not see it soon, if at all.

Creditors have the right to challenge any transaction with a bankrupt, including yours, in court. To get money back, you need to be included in the register of creditors and wait for the end of the bankruptcy procedure, which can last several years.

No problems with the tax authorities. If the tax office considers that you have not sufficiently checked the integrity of a potential counterparty, you may be denied a tax benefit. That is, you will not be able to pay less taxes - get tax deduction or apply a reduced tax rate.

An incident from life. After a tax audit, one company was assessed additional income tax and VAT in the amount of 10 million rubles. The fine and penalties amounted to another 4 million.

The reason for this was one supply contract. The tax office said that the company did not exercise due diligence when concluding the contract: the counterparty could not conduct real economic activity, did not pay taxes and generally existed only on paper.

We went to court, but he sided with the inspectorate. It turned out that the counterparty was completely excluded from the register of legal entities.

During the audit, the tax office found out that the passport of the person who signed the agreement on behalf of the counterparty does not exist, and the signatures are forged. Then the police got involved in this case and the real fun began. The police were looking for the undelivered goods, the general director, and alerted all the partners of the dishonest contractor, including our unfortunate company, which eventually had to pay additional taxes and a fine.

Enforcement proceedings begins after winning cases in court. This suggests that the potential partner not only sues and loses, but also continues to not pay his bills.

On the same resource you can view tax debts; they are also collected through bailiffs.

Check the counterparty in the file of arbitration cases

If there is no power of attorney on the website or it has been revoked, the agreement cannot be signed - such a transaction may be declared invalid. First you need to contact the head of the counterparty, obtain evidence of approval of the transaction and request a new power of attorney.

Check license validity

If your counterparty must have a license to carry out activities, it is better to check its validity - you never know. Without a license, he simply does not have the right to enter into transactions.

The presence of a license can be viewed in an extract from the Unified State Register of Legal Entities on the tax website, and its validity can be checked directly.

For example, you can check a license for the sale of alcohol in the register of licenses of the Federal Service for Regulation of the Alcohol Market, and for educational activities - in the register of licenses of the Federal Service for Supervision of Education and Science.

Inclusion in the register of unscrupulous suppliers does not immediately characterize the organization as unreliable. But together with other verification methods it will create an overall picture of the counterparty.

Regulations so as not to get confused and forget anything

On August 1, the tax office published more information about the companies in the public domain. But this information is why I have prepared the Counterparty Verification Regulations, which can be printed and attached to transactions. This way you will show the tax authorities or the court that you have checked your partner in as much detail as possible.

The regulations will also help you decide whether it makes sense to work with a potential counterparty.

I recommend considering all verification steps together. If a potential counterparty does not pass the verification in one or two steps, you can clarify the reasons with him and then decide to conclude an agreement. If you see that the counterparty has not passed the verification process for most of the steps, you should not take risks - look for a more reliable partner.