The legislation does not oblige them to conduct verification of counterparties; they are rejected by the courts, because under... obligations. Failure to take measures to verify the counterparty and documents on its behalf is... measures taken by the taxpayer when checking the counterparty at the stage of its selection are assessed. It’s important... we are inclined to believe that checking only the legal capacity of a counterparty does not indicate that... it will be easier to independently check the reliability of a potential counterparty. Important! Besides the tax...

One action – two results, or once again about checking counterparties

Carrying out verification of counterparties fulfills two main purposes: - ... guarantees, etc.). Carrying out verification of counterparties fulfills two main goals: ... to confirm good faith in choosing a counterparty and the reality of the transaction of the extract... An unjustified tax benefit was received: the disputed counterparties do not have fixed assets, ... with the Applicant. In addition, the counterparties submitted to the tax authorities according to... regulations, here are the papers, we are checking the counterparties.” Yes, you will cover yourself with papers...

What is an on-site tax audit?

Appointment of an on-site tax audit. It is necessary to carefully check counterparties and monitor... services from the 1C company (“1C: Counterparty” and “1SPARK Risks”). It is important... you can also develop special regulations for checking counterparties and do not forget to preserve... alternative suppliers; long-standing relationship with the counterparty, etc. Such preparation... of all “hanging” issues with counterparties. However, here too you need to remain... attempts to coordinate your actions with counterparties. The Federal Tax Service has the right to request from employees...

Features of modern work with counterparties

The tax authority understands the verification of: the powers of persons acting on behalf of the counterparty; availability of appropriate...characterizing the business reputation of the partner; solvency of the counterparty; the risk of non-fulfillment of obligations and provision... of their fulfillment; availability of the counterparty with the necessary labor and production resources... there are a greater number of services for verifying counterparties that allow... contracts; on the proper performance by the counterparty of the taxpayer’s obligations, including...

What must tax authorities prove in disputes over fly-by-night counterparties?

Protection from tax disputes regarding unscrupulous counterparties

And caution is evidence of checking the counterparty according to various criteria. Next we... evidence of their implementation: a) verification of the integrity of the counterparty as a taxpayer: certificate of... information. This will prove that the verification of the counterparty was carried out before the conclusion of the agreement with... information about the tools for checking counterparties. Date (period) of inspection: November 20, 2016- ... counterparty, which were obtained during the inspection. Information about the contact persons of the counterparty; about the counterparty's specialists...

How long before the tax office can request documents when checking a counterparty?

The body conducting the tax audit has the right to request from the counterparty or from others... from the question, the counterparty of the Organization is conducting a tax audit. Therefore, due to... the requirement during a desk check of documents from counterparties within the framework of Art. ... Moreover, according to the courts, the counterparty of the taxpayer being audited does not have the right to assess... the taxpayer’s failure to prepare or receipt from the counterparty, or the expiration of the storage period). ... is about correspondence with a counterparty on business issues. ...

Shell companies: how to identify a dangerous counterparty?

Powers, information about the actual location of the counterparty, as well as the location... real business transactions with its counterparties that have signs of nominal activity (... showed due diligence when choosing counterparties. The tax inspectorate then identified... even recommends that companies implement audit regulations counterparties as part of the document flow schedule in... a maximum of documents when interacting with counterparties, which will serve as evidence of the manifestation...

We check the counterparty

Confirmation of the authority of the head (representative) of the counterparty, copies of a document certifying him... copies of documents confirming that the counterparty has production facilities, the necessary licenses, ... collected by the taxpayer about the activities of its counterparty. Important! Most courts adhere to... A12-34319/2015). Algorithm for checking a potential counterparty Based on the explanations of tax... judicial practice, we present an algorithm for checking a counterparty in order to demonstrate due...

Tax flaw? The court recognized the expenses of the “gray” company

Is a gray counterparty a reason to admit that transactions are fictitious? As a result of an on-site inspection of the company... the “peculiarities” of the counterparty served as the basis for additional accrual. Having analyzed the activities of a strange company, ... a cheat sheet for checking counterparties. Taxpayers are advised to check with their counterparties whether they have the necessary... prudence when choosing counterparties; check that counterparties have the necessary property, ... assess the business reputation, solvency of the counterparty, as well as the risk of non-performance...

Interrogations during a tax audit: features of the conduct and recognition of a company as a one-day company

Find out from the manager about the selection of contractors, the procedure for signing contracts, accounting... founders? 9. You agree on the choice of counterparties or the expenses that need to be incurred... establishing the identity of the counterparty manager and the business reputation of the counterparty organization. 25. In the course of an audit, the relationship between the taxpayer and his dubious counterparties is examined. Managers of such counterparties... evidence, including the counterparty’s lack of employees, property, office, lack of...

Submission of documents as part of a desk audit

Documents as part of a desk audit of a specific tax return (probably... documents are necessary for the tax authority to verify the validity of the declared expenses (tax deductions... the person of the tax authority conducting the tax audit has the right to request from the person being audited... the period requested within tax audit of documents (failure to send a notification about the impossibility... of declarations of the organization and its counterparty (a person engaged by the counterparty to fulfill obligations under...

Definitions and step-by-step instructions for checking a counterparty... They seem to be right, but... provided the Regulations for the selection of counterparties and a Questionnaire for checking the counterparty according to official websites... at the tax authority; checking the fact of entering information about the counterparty into the Unified State Register of Legal Entities; receipt..., then the commission waved its hand to the counterparty. If the audit confirmed the impeccable present and... life hacks can be provided for the impeccable verification of counterparties? Agreement approval sheet. In the document...

How to conclude a reliable contract?

Work on searching for a counterparty (contract partner) or checking the counterparty. Also... work on finding a counterparty (contract partner) or checking the counterparty. More... Methodology for concluding an agreement Checking the counterparty under the contract The purpose of the check is to know... counterparties will negatively affect the image of the company in the eyes of partners and clients. Verification... when choosing a counterparty should become the norm... confirming the legal capacity of the counterparty being inspected and the ability to fulfill the obligations taken...

“Robots work hard, not people”: the “inner kitchen” of pre-test analysis

Information is also provided on counter-inspections of counterparties and counterparties of counterparties); Conclusions (of course we are talking... in a minimal amount, the counterparties include potential fly-by-nights, there are no resources... it is taken for the counterparties of the “problem" supplier, and then the counterparties of the counterparty, and so on... in court. Thus, if the counterparties the taxpayer being audited are not in the database... request documents on transactions with counterparties...; carry out the following activities:... 4. ...

Service "Tax ru: check yourself and your counterparty"

When conducting business, numerous risks arise associated with the dishonesty of counterparties (customers) with whom entrepreneurs enter into contractual relations. You can reduce business risks in different ways: enter into contracts on risk-reducing terms, provide for interim measures (penalties, bank guarantees, surety agreements), and stipulate penalties in contracts. But all these actions may not be effective enough if an agreement is concluded with an unscrupulous person (a shell company; a company in the process of liquidation). In order to protect yourself from these risks before concluding a contract, you need to check the counterparty. The Tax Service has developed a special service for this purpose on Tax ru: check yourself and your counterparty. In this article we will look at how to work with the Tax ru service: check yourself and your counterparty. And what opportunities does it provide?

See also how to get it for free in just a few minutes.

Check the counterparty by TIN, OGRN, name and location.

So,go to the “Electronic Services” sectionOnline " is one of the services in this section.By going to this section, you will see that you are given the opportunity to check the counterparty in different areas. How to do this, see the next video tutorial.

Firstly, you will be able to see the current information about the counterparty, which is contained in the Unified State Register of Legal Entities as of the date of your application. To do this, you need to enter the TIN or OGRN of the counterparty organization or the name of the legal entity and the region of its location.

If you are checking an individual entrepreneur or peasant farm, then in this case you can check the counterparty using the TIN or OGRN of the individual entrepreneur or the full name and region of residence of the entrepreneur.

By entering the correct data, you will see information about the registration date, INN, OGRN, location, date of entry on the termination of the counterparty’s activities, and will also have the opportunity to view an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

Thus, you will be able to analyze the timing of the counterparty’s activities, types of activities, information about the head of the legal entity, the availability of necessary licenses and get an idea of ​​​​his experience and the availability of rights to carry out activities.

Tax Ru: check the counterparty for integrity.

In addition, in the servicenalog.ru “Check yourself and your counterparty” there are other additional options for checking your counterparty. First of all, this is an additional section that allows you to check the address where the counterparty is located for “mass distribution”.

In order to do this, you need to go to the tab “Addresses specified during state registration as the location of several legal entities” and enter information about the legal address at which the counterparty is registered. After which the service will check the address for “mass distribution”. If the specified address is found in the list of mass addresses, it makes sense for the entrepreneur to conduct an additional check of the counterparty (obtain information about concluded and executed contracts by the counterparty, find judicial practice with the participation of the counterparty).

Registration at these addresses in itself does not indicate that the counterparty is unscrupulous, but at the same time, such a counterparty may turn out to be unscrupulous. In this case, when concluding an agreement with such a counterparty, you simply risk not finding him at the specified address. In addition, tax authorities are fighting against the registration of companies at such addresses right up to .

Another additional subsection on the “Check yourself and your counterparty” service is “Information about legal entities with which there is no connection at their specified address (location) entered in the Unified State Register of Legal Entities.” Just as with the mass registration address, if you have information about the counterparty in this section, you run the risk that at some point you will not be able to find this counterparty at the address and contact information they provided.

Tax Ru: check the counterparty for disqualification.

Disqualification is deprivation of the right to engage in certain activities or hold certain positions for a certain period. Information about disqualification is also available on the Tax Ru website.

Check the counterparty for disqualification: you need to go to the “Search for information in the register of disqualified persons” subsection, enter information about the person being checked, for example, full name, after which the service will perform a search in the register of disqualified persons. If such information is available in the register, you will see information about the disqualified person, under what article he was disqualified and for what period.

Tax Ru: check the counterparty for liquidation.

If a counterparty is in the process of liquidation, then when concluding an agreement with such a counterparty there is a risk of early termination of obligations in connection with its liquidation. The Tax Ru service makes it possible to check the counterparty for liquidation. To do this, you need to go to the subsection “Messages of legal entities published in the magazine« State Registration Bulletin» .

In addition, checking the counterparty for liquidation can be done with the help of information that is available on the website of the Central Bank of the Russian Federation. Using the above, you can go to the Bank of Russia website and download a list of legal entities that have been liquidated or are in the process of liquidation.” There you can also find a list of legal entities with no contact at the address they indicated. I also recommend that you read the explanations of the Bank of Russia regarding interaction with counterparties on the liquidation list.

So, as you can see, using the “Tax Ru: check yourself and the counterparty” service, you can collect a lot of useful information about the counterparty. If you have any questions about the verification, please ask. We also recommend that you take advantage of other Internet services.

In particular, the “My Business” service, which will help you not only check the reliability of the counterparty, but provides many other useful opportunities. The service provides the right to free temporary use so that you can familiarize yourself with them.

Another service for checking a counterparty is Kontur.Focus. You can check it right now by filling out the information in the search bar.

And one more bonus in conclusion. The material below contains an overview of all interactive services of the Federal Tax Service of Russia. You will surely find something useful for yourself.

The counterparty is a one-day company. What to do?

Coffee break: test of attentiveness

You can leave your answers in the comments below. Be careful, it's not that simple.

Optical illusions: how to eat chocolate without running out

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

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 the place of residence.
Currently obtaining TIN by individuals is voluntary. Exception: TIN is required for an individual when appointing him 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 the Labor Code of the Russian Federation.

TIN verification

Anyone can visit our website for free check the correctness of the TIN counterparty - a 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 a search 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.

In addition, 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 “verification of a counterparty” is currently not prescribed in regulations and is absent in the Tax Code.

Along with this, in 2006, a Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation appeared, 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 scheme for verifying the counterparty somewhat complicates the process. 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 tax registration, a letter from statistics indicating activity codes, documents identifying the counterparty and confirming his authority .

Every business inevitably faces the need to check its business partners. Before concluding an agreement, let alone sending an advance payment, we will do everything possible 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 they know this company?

In a more specific case, an accountant is faced with the need to have evidence 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 Service website for free. The online check is called “Check yourself and your 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 it is absolutely not enough to fully check a company and protect your business both from fraudsters and from claims from regulatory authorities.

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

Counterparty verification - tools:

Checking the counterparty - detailed information

What does it mean to “check the counterparty”?

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

Who should do this?

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

Why is it necessary to check the counterparty by TIN on the Tax Service website or in a paid program?

There are various reasons justifying the need for this activity. These include risks of financial and economic life: the risk of non-delivery of goods, delivery of low-quality goods, untimely delivery of goods, etc., even fraudulent schemes.

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

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

In the Tax Code there are no concepts such as “verification of the counterparty” or “bad faith of the taxpayer.” Meanwhile, there is clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 N 53 “On the assessment by arbitration courts of the validity of a taxpayer receiving a tax benefit,” which states: “A benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence...” After this, the state actually entrusted businesses with the obligation to check their partners, and a practicing accountant is constantly faced with the need to find a counterparty by TIN on the tax website, and then check “what he breathes.”

Business customs

For many years now, organizations must first check the counterparty’s TIN (the Federal Tax Service allows this to be done free of charge), and then document such a check. During this time, the most frequently requested package of documents was formed:

• copy of the Charter;
• extract from the Unified State Register of Legal Entities;
• a copy of the registration certificate;
• 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 receiving a document confirming the person’s authority 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 April 10, 2009 No. 03-02-07/1-177).

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

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

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

• analytical notes (i.e. a brief summary of the company on 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, or year.

Publicly available sources of information

When acting independently, you should use the following sources of information:

• request an extract from the Unified State Register of Legal Entities yourself for your partner;
• check if he has a website;
• send a request to the Federal Tax Service inspection in free form about the integrity of the taxpayer;
• check whether it is registered at the “mass registration” address on the Federal Tax Service website;
• you can check yourself and your counterparty in the Federal Tax Service service of the same name on the website “check yourself and your counterparty” nalog.ru (you will first need to check your TIN on the tax website);
• check it according to the State Registration Bulletin to see if it has begun the liquidation or reorganization procedure;
• check it in the Federal Tax Service “Transparent Business” service;
• 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;
• You can check the license data on the website of the licensing authority;
• on the website of the Supreme Arbitration Court of the Russian Federation and other courts, you can find out whether the company participated in legal proceedings;
• Enter the name of the company you are interested in and the last name, first name, patronymic of the director into any search engine and look through all mentions of them.

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

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

In conclusion, we must say that, unfortunately, even all these actions taken together will not protect you 100% from possible problems or from the likelihood of claims from the Federal Tax Service. However, we have the power to reduce this risk to insignificant.

If you know the TIN of the counterparty and want to get additional information about it, then just use the official website of the Federal Tax Service - nalog.ru. This resource allows you to obtain a lot of information about both individuals and legal entities.

How to check a counterparty on the Federal Tax Service website, and what exactly you can find out on the Federal Tax Service website - we will tell you in this article.

The need to verify the counterparty

When choosing business partners, it is important to show foresight. Although this is more a right than an obligation of an entrepreneur. However, when checking information about a counterparty through the nalog.ru portal, there is no doubt about the reliability of the information received, because it was obtained from a reliable source of information.

The official website of the Federal Tax Service makes it possible to obtain the following data:

• get acquainted with information about the counterparty and draw a conclusion about its solvency (including mandatory payments to the treasury);
• can the counterparty be classified as a one-day company;
• find out the last name, first name and patronymic of the head of the organization;
• find out the legal address of the company.

It follows from this that checking counterparties on the Federal Tax Service website does not provide the full amount of information in order to determine the degree of reliability of a particular entrepreneur.

1. Select the “Legal entity” option and indicate it:

• OGRN;
• or TIN.

2. Or enter the name of the company or organization and (optional) the subject of the Russian Federation as its location.

To search for an individual entrepreneur or peasant farm you should:

1. Select the option “Individual entrepreneur/peasant farm” and indicate it:

• OGRNIP;
• or TIN.

2. Or enter your full name. and the subject of the Russian Federation where the individual entrepreneur (peasant farm) resides.

Please note that the Federal Tax Service updates data on counterparties daily.

Additional information about the counterparty on the Federal Tax Service website

Using the nalog.ru service, using the counterparty’s TIN, you can obtain the following information:

• about the name of the organization (company);
• about the legal address of the organization (firm);
• on the date of state registration;
• OGRN;
• about termination of activity (including date);
• on invalidation of registration (with date).

Please note that the service on the Federal Tax Service website allows you to not only download, but also print an extract from the Unified State Register of Legal Entities, which contains a broader list of data about the counterparty that interests you. In particular, this information:

• about the founders and (or) participants;
• on the size of the organization’s authorized capital;
• on types of activities (according to OKVED);
• about persons who can act without a power of attorney on behalf of an organization or company.

The Federal Tax Service publishes a complete list of information about individual entrepreneurs and organizations in its open databases. It is given in the order of the Ministry of Finance of Russia dated December 5, 2013 No. 115n.

How to find out the corporate history of a counterparty?

In addition to all the above information, you can also find out the corporate history of the counterparty using the State Registration Bulletin of the Russian Tax Service. It can be found by following the link - http://www. vestnik-gosreg.ru/publ/vgr/

From the State Registration Bulletin you can obtain the following data about companies that, based on the current legislation of the Russian Federation, are required to post public messages:

• about closure and reorganization;
• on reducing the authorized capital;
• on the LLC’s purchase of 20% of the authorized capital of another company and other data.

The list of organizations that cannot be contacted at the legal address they declared during state registration is updated daily by the Federal Tax Service. You can check the counterparty by TIN using the following link - https://service.nalog.ru/baddr.do

How to find out about tax debts from a counterparty?

In order to find out whether a counterparty has tax debts, you need to click on the following link - https://service.nalog.ru/zd.do

Please note that the service will make it possible to obtain information about the organization in the following situations:

• the company does not provide tax reporting for more than one year;
• if as of April 1, 2017, her tax debt to the budget is more than 1,000 rubles and a procedure for forced collection of this debt has been initiated.

In conclusion, we would like to add that this service is currently in the testing stage, but updates, according to the assurances of tax officials, will occur at least once a month.