Why is member verification needed?
The current legislation in the field of the contract system establishes that the customer is obliged to organize control of all those participants in public procurement who have submitted applications.
Moreover, there are quite a lot of requirements and principles of verification. Note that the full list of rules is enshrined in Article 31 of Law No. 44-FZ. So, paragraph 5 of Art. 31 states that a participant cannot have a debt to the budget for taxes for the last reporting year of more than 25% of the total value of its balance sheet property.
Moreover, the supplier is only obliged to declare compliance with this requirement. That is, the company that submitted the application, among other documentation, must submit a declaration of compliance with general requirements, which confirms full or partial payment of tax arrears and the absence of delays. This allows the company to participate in government procurement.
The customer has no right to require additional confirmation of this information. The contract service of the institution, or a specially appointed manager, must organize an independent audit of tax debts.
Let's figure out how to find out if there is a tax debt.
Reasons for introducing account restrictions
The tax office may suspend account transactions in five cases. Three of them are related to “documentary” violations, and two are related to non-payment of taxes and other payments.
Let's start with the first group. The Federal Tax Service has the right to block an account if, within 20 working days after the end of the established period, a declaration based on the results of the tax period, calculation of insurance contributions or 6-personal income tax (subclause 1, clause 3 and clause 3.2 of Art. Tax Code of the Russian Federation) are not submitted. There is a closed list of reasons why reporting on taxes and contributions is not considered submitted (clause 4.1 of Article of the Tax Code of the Russian Federation; see “On what grounds will tax authorities not accept reporting submitted after July 1”).
Submit reports free of charge to all regulatory authorities through the EDF operator
IMPORTANT
For failure to submit interim reporting, even if it is called a declaration (for example, for income tax), as well as financial statements, accounts are not blocked. This was repeatedly stated by officials of the Ministry of Finance (letters dated 04.07.13 No. 03-02-07/1/25590 and dated 19.08.16 No. 03-11-03/2/48777) and the Federal Tax Service (clause 20 of the appendix to the letter dated 17.04. 17 No. SA-4-7/ [email protected] ).
We also note that the Federal Tax Service has the right to inform the taxpayer in advance about the risk of seizure of a bank account in connection with failure to submit reports (clause 3.3 of Art. Tax Code of the Russian Federation). Notification is sent no later than 14 days before the decision to block is made. You can read it in the taxpayer’s personal account on the Federal Tax Service website (for more details, see “Accounts for unsubmitted reports will be blocked according to the new rules”).
The next reason for “freezing” an account concerns persons who are required to submit reports in electronic form via telecommunication channels through an EDF operator. If, within 10 working days from the date of occurrence of this obligation, the taxpayer has not concluded an agreement necessary for electronic document management with the Federal Tax Service, his account may be blocked (clause 5.1 of article 23 and subclause 1.1 of clause 3 of article 3 of the Tax Code of the Russian Federation).
REFERENCE
Persons required to report electronically include the largest taxpayers, as well as organizations and individual entrepreneurs whose average number of employees for the previous year exceeded 100 people.
In addition, these are newly created organizations with an average number of employees of more than 100 people (clause 3 of Article 80 of the Tax Code of the Russian Federation). Also, these are almost all organizations and individual entrepreneurs that submit VAT returns (clause 5 of Article 174 of the Tax Code of the Russian Federation). And those who paid income for the year to more than 10 individuals (clause 2 of Article 230 and clause 10 of Article 431 of the Tax Code of the Russian Federation) must send electronic payments for contributions and personal income tax reporting. For more details, see “Electronic reporting: who is obliged to report to regulatory authorities via the Internet.” Another “documentary” violation is related to non-compliance with the regulations on electronic document flow with the inspection. The account may be blocked if the taxpayer delays sending to the Federal Tax Service for more than 10 working days an electronic receipt for receipt of the TCS request for the submission of documents, explanations or a notice of summons to the inspectorate (subclause 2, clause 3, article 3 of the Tax Code of the Russian Federation).
Receive requirements and send requests to the Federal Tax Service via the Internet
The second group of grounds for arresting an account includes two situations. The first is the inspection making a decision on the collection of taxes, fees, and contributions from money in bank accounts (clause 2 of Article 2 of the Tax Code of the Russian Federation). Let us remind you that the Federal Tax Service can make such a decision only after the deadline for voluntary payment, which is indicated in the requirement addressed to the taxpayer, has expired. The second situation is to ensure the recovery of the amounts specified in the decision based on the results of the audit. This is possible if the Federal Tax Service has already imposed a ban on the alienation (pledge) of other property, but its “accounting” value is less than the additional accrued arrears (subclause 2, clause 10, article 101 of the Tax Code of the Russian Federation).
Method number 1. Online service from the Federal Tax Service
The official website of the Federal Tax Service allows you to check the supplier’s debt to the budget without registration. To do this, just follow the link to the website, enter the organization’s TIN, and also indicate the verification code from the picture. The system allows you to quickly find out whether there are debts on taxes, fees and other tax obligations.
IMPORTANT!
The service operates in test mode, which means that the data in the information base is limited. The site provides information only about legal entities that owe more than 1,000 rubles to the budget. The database also contains information about unsubmitted reports for previous periods. In other words, if a participant has a debt of less than 1,000 rubles, then it will not be possible to find out the legal entity’s debt on the official website of the Federal Tax Service.
How to find your tax office
If you want to find out which tax office services your address, there are several options:
- Find out the inspection by address or service street
- Find out the inspection for the area
- Find out the OKTMO inspection
Find out the inspection by address or service street
This is the simplest and most reliable way. To do this, go to the tax office section by address and use the street index. Homes Served field contains homes that are specific to your address. The tax office that serves this address will be indicated next to it.
Find out the inspection for the area
This method is not as reliable as determining the tax office by address, since one area may be under the jurisdiction of several tax inspectorates, but it is just as effective for identifying the inspection. To do this, you need to go to the section tax inspectorates by district and find your district in the list. The tax office serving it will be indicated next to it.
Attention! Make sure the area is no longer on the list. If it occurs, then in order to make sure exactly which tax office serves you, you need to use the search by address.
Find out the OKTMO inspection
This is also not the most reliable method, but it can also be used to find your tax office. Go to the section codes of the Federal Tax Service and OKTMO for Moscow and codes of the Federal Tax Service and OKTMO for the Moscow region. Find your municipality (previously they were called districts). The tax office that serves this municipality will be indicated next to it.
Attention! Make sure that the municipality no longer appears on the list next to another tax office. If it occurs, then in order to make sure exactly which tax office serves you, you need to use the search by address.
If you don’t know your way around the districts at all, then there is still the opportunity to look at the tax offices on the map. This will give you a general idea of the tax offices closest to you.
Method number 2. Official request to the Federal Tax Service
The most reliable option for checking whether a procurement participant has tax debts is to request information directly from the tax authority. To obtain documentary evidence that the supplier has no debts to the state, an official request is drawn up. Moreover, the document can be sent to the tax service (to find out the tax debt) both in paper and electronic form. The request is made in any form, however, you must indicate the required details:
- Name of the Federal Tax Service Inspectorate, position and full name of the head of the department.
- Name of the applicant company, full name of the manager or contract manager.
- Address, phone number and other contact information about the applicant.
- Information about the participant (full name, TIN, OGRN, or other identification information).
- Date of compilation and signature of the applicant.
IMPORTANT!
The period for preparing a response from the Federal Tax Service is at least 10 working days. Plan control activities taking into account the time for inspection.
What is a tax authority code - how does the term stand for?
This digital combination is assigned by the Federal Tax Service when registering a company. This set of numbers allows you to quickly identify an organization in the database. The fact is that each inspection has a unique number, and there simply cannot be repetitions.
The information is encrypted in the TIN, where the first 2 digits are the code of the subject of the Federation, and the next 2 are the inspection number. At the same time, the real number of the territorial branch does not always coincide with the one indicated in the TIN. But it is in the TIN that the correct value is entered. So just use the four digit combination from your tax number. This data is always relevant, even if the territorial department in its name is assigned a different numbering.
What information does the FSSP data contain?
According to Art. 6.1 Federal Law No. 229 “On Enforcement Proceedings” the data bank contains the following information about the debtor:
- Date of registration of the court order.
- Document number and name of the authority that issued the writ of execution.
- Date of initiation of enforcement proceedings.
- Number of enforcement proceedings.
- Debtor's name. For individual entrepreneurs: full name, date and place of birth. For legal entities: name and address from the Unified State Register of Legal Entities, actual address.
- A requirement contained in a writ of execution (with the exception of text that was not subject to posting on the Internet according to the laws of the Russian Federation, including the full name of the claimant).
- Amount of debt.
- The name and address of the bailiff department in which the proceedings were initiated (conducted).
- Information about the search for the debtor and his property.
- Information about the return of the writ of execution to the claimant due to the repayment of the debt or the impossibility of collecting it due to the lack of property.
From regulatory section No. 6, it becomes clear that by opening the FSSP database to check the debt of a company or individual entrepreneur, you can find out the amount of their debts and information about the debtor from among the legal entities, but not information about the creditor - an individual.
What to do if your current account is blocked
If operations on the account are suspended based on a decision of the Federal Tax Service, you need to contact the inspectorate to find out the reason for the blocking. As already mentioned, the tax authority is obliged to send the taxpayer a copy of the relevant document no later than the next day after the account is blocked (clause 4 of Art. Tax Code of the Russian Federation). Also, the right to receive copies of decisions of the Federal Tax Service is fixed in subparagraph 9 of paragraph 1 of article of the Tax Code of the Russian Federation.
In addition, the servicing bank has information about the reason for the blocking. Therefore, perhaps a faster way to obtain this information is to contact the managers of the credit institution. Unless, of course, the bank itself notified the client about the suspension of operations on the account (see “Banks were recommended to immediately notify clients about the blocking of accounts”).
Once the reason for the arrest has been determined, measures can be taken to unblock the account.
How to find out the Federal Tax Service code when moving to another place of residence
It is worth noting that the Federal Tax Service code is assigned precisely at the place of registration. If you moved to another region of the country, you will have to find out the Federal Tax Service code in another way. For example, on the website of the tax service. To do this, go through a series of steps:
- Go to nalog.ru.
- The main page of the site will open. To begin, check the appropriate box in the “Taxpayer Type” category. This may be an individual or legal entity.
- Fill in the address where you need to indicate some information: zip code, name of the subject of the Russian Federation, full address - street, house, apartment, building, etc.
- Click OK.
- The requested information will appear: four digits of the Federal Tax Service code and the name of the municipality.
Federal Tax Service Inspectorate: functions, services
The Federal Tax Service Inspectorate monitors the correctness of accrual, withholding and timely transfer of funds to the budget, considers issues of granting deductions, and returns taxes paid.
The Federal Tax Service department registers new organizations and individual entrepreneurs, and issues certificates of TIN assignment to legal entities and individuals. The inspectorate can provide free information about current rates and the procedure for calculating fees, as well as the rights and responsibilities of tax agents.
Each organ has its own unique code. It consists of four digits. The first two indicate the subject of the federation in which the inspection is located (for example, for Moscow - 77, for the Moscow region - 50), the second pair indicates the serial number of the Federal Tax Service in this region.
How to quickly check account blocking by TIN
A special service of the Federal Tax Service will help you carry out the check: A system for informing banks about the status of processing electronic documents.
Procedure:
1. Follow the link above.
2. Click on the first item in the list: Request for current suspension decisions.
3. Enter the TIN of the organization and the BIC of the bank.
4. Click: “Send request”.
The system will display the result of the query in tabular form:
- Information about the taxpayer (TIN, name, BIC of the bank).
- Whether there is a valid decision on suspension for the specified taxpayer.
If there is a solution, then the table will indicate:
- its number and date;
- ground code (for example: “01” - failure to comply with the requirement to pay tax or other grounds from the Directory “Grounds for making a decision to suspend transactions and transfers”, information from the Bank of Russia dated September 25, 2020);
- code of the tax authority that issued it;
- BIC of the bank to which it was sent;
- date and time of posting information on the service.
What else can you find out from the TIN of an individual?
TIN is a numeric code that consists of 12 digits for citizens. What do they mean:
- The first 4 indicate the region of registration;
- The next 6 – to a unique taxpayer number;
- The last 2 are for the code to verify the authenticity of the number.
If you have a certificate in your hands that indicates the TIN, then from it you can find out:
- Full name of the person;
- Date of birth;
- Place of Birth.
This data will be enough to find out about existing debts in respect of which enforcement proceedings have already been initiated on the FSSP website using the electronic service “Data Bank of Enforcement Proceedings”.
What are the consequences of blocking a current account?
“Freezing” a current account means that it is impossible to make payments for transactions with counterparties, since debit transactions on the account will be unavailable. This may lead to delays in relevant obligations and, as a consequence, to the emergence of demands for payment of penalties and fines established by the contract. Also, violation of the payment deadline under contracts may give the counterparty the right to withdraw from the contract and recover damages from the violator.
Difficulties in work will also arise if the account of the supplier, contractor or performer is blocked. Although income transactions are not “frozen,” the taxpayer will not be able to dispose of incoming funds.
Find out about the taxes paid by the counterparty and the violations committed by him Start an audit
Seizing an account can also put the company's employees at risk. After all, in order to pay wages (including in cash through the cash register), it is also necessary to make an expense transaction. And the requirements for payment of wages are in the same queue with the requirements of the Federal Tax Service for the payment of taxes (clause 2 of Article 855 of the Civil Code of the Russian Federation; see “The order of payments in the payment order in 2022”). Therefore, wages can be paid from a “frozen” account only on the basis of a special document: a writ of execution, a court order, a decision of the labor inspectorate or a certificate from the labor dispute commission.
