Certificates on taxes and duties: which one to choose
When talking about a tax certificate, we usually mean:
- certificate of fulfillment of the obligation to pay taxes;
- or a certificate about the status of settlements with the budget.
Both are issued by the tax office at the request of the taxpayer-organization. Certificates of absence of tax debts for individual entrepreneurs and ordinary “physicists” are also issued.
To obtain a certificate on paper, you must submit an application to the inspectorate. You can compose it in free form, or in the form recommended by the Federal Tax Service (it can be downloaded here), or on this form.
An example of a written request for a certificate is given in the Ready-made solution from ConsultantPlus. Trial access to the legal system is free.
This application is the same for both certificates; you can select the one that is required by ticking it. Or you can order both at once. And by the way, this is the best thing to do. We'll explain why next.
In the application you need to indicate the date you need the certificate, as well as how you want to receive it: in person at the tax office or by mail. You can submit your application directly to the Federal Tax Service. Or you can scan it and send it through an EDF operator. In the information message to which you will attach the scan, be sure to indicate that you need a certificate on paper.
If a paper document with a blue seal from the Federal Tax Service is not important to you, get an electronic version (it will be certified by an electronic signature from the Federal Tax Service). In this case, you do not need to fill out an application, just send an electronic request through your operator.
If you have a personal account on the Federal Tax Service website, you can order a certificate there. You will receive a paper document with the necessary signatures and seal (you can choose the delivery method - in person or by mail). Tax authorities will also duplicate it electronically and upload it to the service.
Read more here.
Now see how to choose the right type of tax certificate.
OPTION 3: Request certificate 1160080 on the tax website
The next available option for obtaining a certificate of no debt is to make a request through the tax office website.
This method will require you to register in the personal account of a legal entity on the website of the Federal Tax Service.
Advantages and disadvantages
Don't need a certificate signed with a qualified electronic signature? This is the solution for you.
To send a request through your personal account, you will need an electronic signature and a Crypto Pro license. The price ranges from 3000-5000 rubles.
The received certificate KND 1160080 will be in PDF format and will not contain a qualified electronic signature file (sign1), which will not allow this file to be loaded into the interface of some trading platforms.
Certificate of tax debt
A certificate confirming the absence of tax arrears, also known as a certificate confirming that the taxpayer has fulfilled the obligation to pay taxes, is required for presentation to external users. For example, banks require it when considering loan applications. It may be needed to participate in various tenders and government procurement. Sometimes counterparties ask for it when concluding large contracts, such as leasing agreements. The taxpayer himself must also make sure that there is no debt before submitting documents to close the company.
Such a certificate is issued on the KND form 1120101 (Appendix No. 1 to the Federal Tax Service order No. ММВ-7-8/ [email protected] ).
It must be issued to you within 10 working days after submitting your request.
If you have just settled your budget, you will not be able to urgently obtain a certificate of no tax arrears. Send your request not on the day of payment, but approximately 3-4 days later. Give the tax office time to reflect the money in your IRA. Otherwise, you will receive a certificate with debts (letter from the Federal Tax Service dated 02/06/2019 No. KCH-4-8/1992).
And perhaps most importantly. The certificate of fulfillment of the obligation to pay taxes will indicate whether you have tax debts in principle or not. That is, even if the debt is a penny, it will indicate that you have an unfulfilled tax obligation, but what kind of debt it is and how large it is, you will not know from it. To do this, you need another certificate - about the status of payments for taxes and fees.
OPTION 2: KND 1160080 – via “Contour”
Step one:
- Log in to the Kontur Extern website.
If you do not have Contour Extern, you can use the free version of “Test Drive”: 3 months via Link.
- On the main screen of Contour Extern, go to the “FTS” tab, then click on the “Request reconciliation” button.
Step Two:
- On the “Request Reconciliation” tab, select the required document.
Step Three:
- On the request screen for the provision of information services, fill in all the required fields: (Type of request by Federal Tax Service, Inspection Code, Date)
- In the “Response format” field, enter: “XML”.
- Next we move on to sending.
Step four:
- Wait for the results of document processing by the tax authority (the operation may take quite a long time, up to several days)
- Go to the “Documents”, “ION Requests” section and download the finished document.
This certificate about the status of settlements for taxes, fees, penalties, fines, interest of organizations and individual entrepreneurs and can be loaded into the interface of the application for participation in the ETZP Russian Railways auction,
Certificate on the status of tax payments
A certificate of calculations for taxes and fees (or a certificate of tax payment) contains a breakdown of tax debts and overpayments. Firstly, it will show you what and how much you owe the budget (or it owes you). And secondly, it can eliminate the need to order and wait for a certificate of no debt again if you convince the counterparty, in addition to the first certificate, to accept this with a copy of the payment slip with which you closed the tax debt.
A certificate of settlements with the budget is issued in the form KND 1160080 (Appendix No. 1 to the order of the Federal Tax Service dated December 28, 2016 No. MMV-7-17 / [email protected] ). As of September 18, 2020, adjustments were made to the form.
From 10/10/2022, the certificate is issued according to the form from the Federal Tax Service order dated 08/06/2021 No. ED-7-19/ [email protected]
The period for issuing the certificate is five working days.
It will list all the taxes for which you have a balance in settlements with the budget, including penalties and fines. If the amounts in columns 4, 6 and 8 are negative, then you have debts; if they are positive, you are overpaid.
You can see a detailed explanation of the columns and lines of this help in the Ready-made solution from ConsultantPlus, having received trial access to the system for free.
Materials in a special section of our website will help you offset or return the overpayment.
Extracting transactions for settlements with the budget
Contains information about settlements with the budget in the form of a list of all transactions of the payer for the requested period. A separate statement is prepared for each type of tax.
The statement reflects:
- accrued taxes (information is taken from the declarations submitted by the payer);
- paid taxes, fines, penalties;
- amounts accrued based on the results of tax audits;
- settlement balance at the beginning of the period.
The statement of transactions first of all indicates as of what date it was generated and for what period. Next, it reflects information about the taxpayer (TIN, KPP, address, etc.), the tax authority, as well as the BCC and the name of the tax for which the extract was generated.
Results
We hope we have answered your question about your tax certificate. But we won’t be surprised if, when asking about it, you had another document in mind. For example, a certificate - tax calculation or a certificate of income and taxes of an individual (also a certificate from the tax office for income tax refund). You will also find information about them on our website. Just follow the links provided.
Sources:
- Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n
- Order of the Federal Tax Service of Russia dated January 20, 2017 No. ММВ-7-8/ [email protected]
- Order of the Federal Tax Service of Russia dated December 28, 2016 No. ММВ-7-17/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Reconciliation procedure
Reconciliation begins with the preparation of all necessary documents. To do this, the employer submits an official request to the Pension Fund for the issuance of a certificate, which will reflect the current state of settlements as of a specific date. You can make such a request in writing or contact the service department via the Internet. Additionally, you will need to obtain information from the regulatory authority about the status of payments made for contributions.
REMEMBER! Information from the certificate will help you figure out whether the final data in the employer’s accounting records and the personal account in the Pension Fund of the Russian Federation coincide. Decryption is needed for a detailed check of all payments made in order to identify the reasons for discrepancies (if they exist).
If arrears or overpayments are detected, the business entity must initiate a reconciliation in terms of payments for insurance premiums, penalties and fines. This is done by submitting a corresponding application to the Pension Fund. The application template is not legally approved. Each employer has the right to develop its own sample document.
After processing the application documentation, the Pension Fund department, together with the employer, will reconcile the calculations for the reporting period. The results of this procedure are reflected in writing by drawing up an act.
IMPORTANT! If, according to the data from the certificate and the transcript of payments, no discrepancies were identified taking into account the employer, then at the stage of checking these two forms, the reconciliation ends.
Policyholders can submit requests electronically to the Pension Fund in two ways:
- with the help of a specialized operator who ensures delivery of electronic reporting;
- through the services of the Policyholder's Account, which is available on the Pension Fund website.
The advantage of online services is that requests will be responded to within 1 business day. This period is fixed in Order No. 85r dated March 10, 2011, issued by the Board of the Pension Fund of the Russian Federation. To process paper applications and prepare a response to them, regulatory authorities are given up to 5 working days. In response to a request for TCS from the Pension Fund, an electronic register of payments is received, which can be used to check whether all sent payments are included in the database of the regulatory authority.
IMPORTANT! To generate official requests to the Pension Fund in electronic form, it is necessary to use an electronic digital signature.
Application template development
Application documentation to the Pension Fund regarding the issues of conducting reconciliation and providing the information necessary for this is not regulated by law. Each subject has the right to develop its own sample. The form must indicate:
- recipient of the application;
- information identifying the employer;
- essence of the request;
- the exact name of the document that is the subject of the application;
- the date as of which it is necessary to obtain calculation data;
- It is recommended to specify a method for transmitting the response decision.
An application for a certificate may look like this:
Office of the Pension Fund of the Russian Federation in Feodosia, Republic of Crimea from Zabeg LLC 298100, Feodosia, st. Gorky, 22 INN/KPP 2125478421/212585472 Reg. No. in the Pension Fund: 547-685-452101
statement.
We ask you to issue a certificate about the status of our company’s settlements for insurance premiums as of the date of the request – 02/15/2018. The document is required to reconcile payments made since the beginning of the year and confirm the absence of arrears or overpayments. The preferred method of receiving a response is by post. Send the certificate to the address: 298100, Republic of Crimea, Feodosia, st. Gorky, 22.
02/15/2018
Markin S.V.
If a request for reconciliation is generated, then the following phrase can be written in the text of the application: “We ask you to set a date and conduct a mutual reconciliation of calculations for insurance premiums for the period from 01/01/2017 to 31/12/2017.”
