Interesting thing. Is it possible to reject an application that does not indicate the founder’s TIN? Information about the INN of the founders - sample Information about the INN of the founders for individual entrepreneurs
In a recent discussion I came across this situation.
It was, in my opinion, a very simple question:
“Colleagues, tell me what to do. We received the second parts of bids for the auction. The participant in the second part attaches one file Compliance_2014.pdf, containing a declaration of compliance of the UA with unitary requirements, a declaration of SMP, but does not attach information about the TIN of the founders, etc. (according to clause 1, part 5, article 66 44-FZ). Should we reject it in this case?” And everything seems to be clear here when we read Law 44-FZ, namely according to Part 1, Clause 5, Article 66 "
“The second part of the application for participation in the electronic auction must contain the following documents and information:
1) name, company name (if available), location, postal address (for a legal entity), last name, first name, patronymic (if available), passport details, place of residence (for an individual), contact telephone number, taxpayer identification number a participant in such an auction or, in accordance with the legislation of the relevant foreign state, an analogue of the taxpayer identification number of a participant in such an auction (for a foreign person), taxpayer identification number (if any) of the founders, members of the collegial executive body, the person performing the functions of the sole executive body of the participant in such an auction;
And then a debate began on this topic, and why, it would be all clear and simple, if the application does not contain a TIN, then reject it, if there is one, allow it, but not everything is so simple.
First obstacle.
The customer is limited to requesting documents, what does this mean?
Since, according to Part 6, Clause 5, Art. 66 FZ-44 “6). It is not allowed to require a participant in an electronic auction to provide other documents and information, with the exception of the documents and information provided for in parts 3 and 5 of this article.”
What is written in the law in these parts:
3) copies of documents confirming the compliance of the goods, work or service with the requirements established in accordance with the legislation of the Russian Federation, if, in accordance with the legislation of the Russian Federation, requirements for the goods, work or service are established and the submission of these documents is provided for by the electronic auction documentation. At the same time, it is not allowed to require the presentation of these documents if, in accordance with the legislation of the Russian Federation, they are transferred along with the goods;
4) a decision on approval or on the completion of a major transaction or a copy of this decision if the requirement for the need for this decision to complete a major transaction is established by federal laws and other regulatory legal acts of the Russian Federation and (or) the constituent documents of a legal entity and for a participant in such auction, the contract concluded or the provision of security for an application for participation in such an auction, security for the execution of the contract is a major transaction;
And there is not a word anywhere about the “taxpayer identification number (if any) of the founders, members of the collegial executive body, the person performing the functions of the sole executive body of the participant in such an auction”
This means that you cannot demand in accordance with this from the customer in the application.
It's nonsense, you say. I wrote a request to the Federal Tax Service, went to the same website https://service.nalog.ru/inn-my.do and checked the TIN of the participants. But the law also stipulates the deadlines under which you must post the protocol and gives you only 3 working days, but to make an official request and receive an official response to it will take at least 14 days. And if you go to the site that I indicated above, you should at least know his passport details and date of birth, but you don’t have this information either.
Based on the above and not allowing a violation of the law on the part of the customer, if the application from the Contractor does not indicate the TIN of the founders, members of the collegial executive body, or the person performing the functions of the sole executive body of the participant in such an auction. Should the customer reject such an application or not?
Your answer options:
If the contractor does not have a TIN, but he did not indicate in the application that there is no TIN, what actions should the commission take to consider such an application? And how should the customer find out if the TIN is with the founders, members of the collegial executive body, the person performing the functions of the sole executive body of the participant in such an auction or not.
What does judicial practice show us?
The position on this issue is reflected in the Resolution of the Thirteenth Arbitration Court of Appeal dated 04/07/2015 in case No. A56-38556/2014.
The customer rejected the second part of the electronic auction participant’s application due to the fact that it did not include the founder’s TIN. The participant appealed these actions to the antimonopoly authority, which recognized the complaint as justified. The customer went to court.
The decision of the Federal Antimonopoly Service was upheld. At the same time, the court noted that the participant was accredited on the electronic platform where the auction took place. There were relevant documents and information regarding him, including an extract from the Unified State Register of Legal Entities, containing information about the founder’s TIN.
The operator of the electronic platform was obliged to send them to the customer along with the second part of the participant’s application. Based on this, the court indicated that the customer had documents that clearly indicated the presence of information about the TIN of the founder of the participant, and there was no ambiguity regarding them.
However, there is also opposite judicial practice. Thus, in the Resolution of the Eighth Arbitration Court of Appeal dated March 11, 2015 N 08AP-13560/2014 in case N A70-8321/2014, the court, under similar circumstances of the case, came to the conclusion that the second part of the application for participation in accordance with Federal Law dated April 5, 2013 N 44 -The Federal Law must include, in particular, information about the TIN of the sole executive body of the participant. The participant’s argument that this information is contained in the extract from the Unified State Register of Legal Entities, which the customer receives from the site operator, was rejected by the court.
You will tell me what to do in this situation.
My personal opinion. Let's start from the presumption of innocence. That is, when considering an application, the commission must check completely all the information that the contractor provided in his application and the documents that were attached to it.
1.) the application itself, if it contains the TIN or not the founders, members of the collegial executive body, or the person performing the functions of the sole executive body of the participant.
2.) An extract from the Unified State Register of Legal Entities, see if it contains the TIN of the founders, members of the collegial executive body, or the person performing the functions of the sole executive body of the participant.
Go to the websites (if available) of the suppliers’ contractors and also check if the information is the same.
3. Check from official sources if possible
4. Or in some other way
5. If you cannot prove that the founders, members of the collegial executive body, or the person performing the functions of the sole executive body of the participant have a TIN, then you do not have the right to reject such an application.
6. If you have proven that the founders, members of the collegial executive body, or the person performing the functions of the sole executive body of the participant have a TIN, and provided such evidence, then the application is rejected.
7. And if, nevertheless, you rejected the application early on these grounds and you have nowhere to go, then you can use the Russian dictionary by S.I. Ozhegova
“According to the dictionary of modern Russian language by S.I. Ozhegov, the concept of “information” means a message informing about the state of affairs, the concept of “non-presentation” means not a message, the concept of “contain” means to have in one form or another. Thus, the wording of clause 1, part 6, art. 69 of the Law on the Contract System in the Field of Procurement, failure to provide documents and information means failure to provide (not communicate) a message informing about the state of affairs. The message about the absence of a TIN from the manager is a reliable reflection of the circumstances of the case. The wording of clause 1, part 5, art. 66 of the Law on the Contract System in the Field of Procurement on the content of information means that the second part of the application for participation must have (include) a message informing about the state of affairs, thereby not being a requirement for the presence of a TIN.
Based on Part 1 of Art. 2 of the Law on the contract system in the field of procurement, the commission should be guided not only by the Law on the contract system in the field of procurement, but by the complex of legislation as a whole.”
As you can see, you need to provide information about the TIN in any case. If there is a TIN, you need to indicate it; if not, indicate that the TIN is missing. (thanks to Alexey for the tip)
At the moment, practice on this issue has not yet been formed; moreover, the Law on the Contract System does not specify the nuances of providing such information. Therefore, in order to avoid uncertainties, customers can use this approach: create a form recommended for filling out data on the TIN of the founders as part of the requirements for the content of the second parts of applications, and in the form already provide for the opportunity for participants to report the absence of data on the TIN of the founders of the procurement participant.
I hope this information is useful to you
Public procurement is a dynamic area. However, innovations are not always prepared and well-developed. This happened in the case under consideration.
An application for participation in an electronic auction is recognized as not meeting the requirements established by the documentation for such an auction in the event of failure to provide the documents and information that are provided for (clause 1, part 6, article 69 of the Federal Law of April 5, 2013 No. 44-FZ " " ; (hereinafter referred to as Law No. 44-FZ).
A number of difficulties also arise here. For example, how can you find the founder of a joint stock company who created the company in 1997? Based on passport data, the TIN determination service often did not find information about the TIN, although individuals had one.
The question remains unclear as to whether Is it possible to consider the INN of the founder and person indicated in the extract from the Unified State Register of Legal Entities?, performing the functions of the sole executive body, or should there still be a separate column where the TIN is indicated?
Let's turn to practice. Thus, the OFAS Russia for the Tambov region considered that if the extract from the Unified State Register of Legal Entities, which was presented in the second part of the application, contains information about the tax identification number of the person performing the functions of the sole executive body of the auction participant, then “the Customer’s auction commission had no legal grounds for recognizing the application The applicant did not meet the requirements of the auction documentation, since information about the TIN of the person performing the functions of the sole executive body of the auction participant was contained in the second part of the application" (decision of the Federal Antimonopoly Service of Russia for the Tambov Region dated April 15, 2014 in case No. RZ-61/14 ).
If there is no TIN, which is possible only for individuals or for foreign legal entities, then the question arises whether it is enough to simply declare the absence of a TIN, and whether this will lead to the rejection of the application. As practice has shown, in this case the FAS Russia takes the side of the participant in the auction or competition.
“The procurement participant MTS OJSC could not indicate in the second part of the application for participation in the auction the taxpayer identification number of the foreign legal entity DE TE MOBILE TELECOM MOBILE NO GMHB due to the absence of such a taxpayer identification number for this legal entity.
The customer, guided by data from the Unified State Register of Legal Entities, came to the conclusion: “In accordance with , recognize the application for participation in the electronic auction as not meeting the requirements established by the documentation on the electronic auction, due to the presence in the documents in the second part of the application and the documents sent by the operator of the electronic platform of inaccurate information about the auction participant on the date and time of the deadline for filing applications for participation in the auction, namely: in the second part of the application the name and INN of the founder are indicated: Federal Agency for State Property Management (Rosimushchestvo), INN 77105424023, and in the extract from the Unified State Register of Legal Entities No. 88156B/2014 dated 04/17/20104 indicated: Ministry of Property Relations of the Russian Federation, TIN 7710144747."
However, during the consideration of the complaint of OJSC Rostelecom in the Omsk OFAS, it was established that the column “Information about the founders of the joint-stock company - Russian legal entities” of the Unified State Register of Legal Entities contains information about the name of the founder of the Company at the time of entering information about the Company into the Unified State Register of Legal Entities. The Russian State Committee for State Property Management was abolished as of September 9, 2002, and its functions were carried out by the Russian Ministry of Property, which was its legal successor.
Based on the above, the information in the extract from the Unified State Register of Legal Entities in relation to the Company in the column “Information on the formation of a legal entity” is correct and reflects information about the founder of the Company at the time of entering information about the Company into the Unified State Register of Legal Entities.
Since the procurement participant’s application is considered by a single commission of the customer as a whole, taking into account all the documents presented in it, then in the absence of written explanations with reference to legal acts confirming the position of the procurement participant in terms of indicating the name of the founder and the TIN of the founder of Rostelecom OJSC, other than the name of the founder and the TIN of the founder contained in the extract from the Unified State Register of Legal Entities, the commission could not come to a conclusion about the reliability of the data presented, namely: the TIN of the founder of the procurement participant OJSC Rostelecom.
In connection with these circumstances, as part of the second part of the application for participation in the electronic auction, both using software and hardware of the electronic platform, and in the form of a separate document, the applicant indicated the founder of the Company - Rosimushchestvo and accordingly registered the TIN of this agency.
The Commission considers that the applicant duly fulfilled the requirements and submitted information required by law as part of the second part of the application."
Consequently, if the second part of the application is rejected, due to the fact that the TIN data of the founder indicated by you and those indicated in the Unified State Register of Legal Entities will differ, then the road is “open” for you to go to the antimonopoly service. However, it should be noted that in the specified case, OJSC Rostelecom indicated the TIN and the founder and his legal successor, in order to avoid questions. But, as experience has shown, questions still arose.
The following conclusion is also interesting in this case: “Moreover, the Commission believes that at the time of consideration of the second part of the applicant’s application, the customer’s unified commission did not have adequate documentary evidence of the provision of false information in the application of Rostelecom OJSC, since any check for the subject of establishing the founder of the Company was not carried out by a single commission. In the opinion of the Commission, if members of the auction or tender committee of the customer have any doubts that may arise, including after familiarization with the information contained in the applicant’s application or the register of participants in the procurement process who have received electronic accreditation. site, it is necessary to document or refute the fact that procurement participants submitted false information in applications.”
I believe that this conclusion should be taken into account, first of all, by the customer’s employees, in terms of preparing the evidence base in the event of an application being rejected based on the provision of false data (failure to provide a TIN).
At the same time, we note that many customers themselves do not know how to interpret the concept of “founder’s tax identification number”: what to look for and how to check.
That is, the problem with the founder’s TIN turns out to be a little broader than just an inaccurate definition. So this problem also includes other difficulties, for example, the real need for high-quality training of the customer’s employees, as well as the lack of explanations on how to act for the customer’s employees in this matter.
We hope that in the near future the problematic interpretations and waste of time of both procurement participants and the antimonopoly service itself in this problematic issue will decrease.
To apply for participation in an electronic auction on an electronic trading platform, as a rule, you must attach a document - Information about the TIN of the founders"> admin
1. Sample information
To apply for participation in an electronic auction, as a rule, you must attach a document - Information about the TIN of the foundersAlso, the customer may require the above document in the procurement documentation for the purchase, in the form of a request for quotations or proposals, at its discretion, in order to ensure the legal “purity” of the potential supplier.
This document is quite simple to fill out. Let's take a closer look.
Information about the TIN of the founders, as a rule, is indicated on the participant’s letterhead in the form of a table indicating the position (if any), full name and TIN of the person.
For individual entrepreneurs (IP), this requirement does not apply, since the TIN is an individual. person and entrepreneur is one document.
On electronic platforms, when submitting an application, the taxpayer identification number of the individual is indicated in the TIN field. person or attach a scan of the TIN (depending on).
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How to register an LLC if there is no TIN?
If you did not register with the tax office and, therefore, did not receive an identification number, you do not need to invent anything, use someone else’s number or register. All you have to do is leave the appropriate field on the application blank.
In previous editions of the resolutions regulating the execution of an application, it was allowed to put dashes where it was impossible to indicate information. There is no need to do this now.
Unfortunately, legislation and the work procedure of the tax inspectorate are constantly changing. And if previously anyone could register an LLC, including those who did not have a tax identification number, then in the near future, it will be possible to register with the tax authorities in advance. Therefore, it is best to immediately contact the tax office and get a TIN if you do not have one.
There is no need to provide a photocopy of the TIN when registering an LLC, although this may be required at the notary’s office along with a passport and other additional documents. As a rule, one number is enough. Thanks to databases that are successfully used by tax authorities, the number can be easily verified.
Who has the right not to receive a TIN when registering an LLC, and who should do this?
When registering an LLC, you do not need to indicate an INN, if there is none, in cases where the founder is a stateless individual or a citizen of another country. In this case, instead of the TIN, you can indicate a similar number at the tax office of your home country.
The number must be indicated if the founder is a legal entity. Individuals who registered earlier are also required to indicate the TIN in the application and other documents, if necessary.
An individual entrepreneur is also required to indicate his identification number, since he is already registered with the tax office. If this is not done, the inspection may refuse to register the company, and the fee may not be returned.
TIN of the applicant, trustee, director or manager
The documents indicate the details of not only every single founder, but also other persons who may be of any interest to the tax authorities. This:
- An authorized person (that is, the person for whom you have drawn up a power of attorney, and who submits documents for registration of an LLC and receives them as a result). His details (TIN, passport number, full name, registration address) must be indicated in the power of attorney itself. It is certified by a notary.
- CEO or director. The director's details do not need to be indicated in the documents that you submit for LLC registration. However, the TIN of the future manager will still be required - for the Order on his appointment and other documents. They will need to be submitted to the tax office.
- Manager or management company. If instead of a director you use a legal entity as an executive body, its TIN must be indicated in the relevant documents. The manager can only be an individual (individual entrepreneur). Individual entrepreneur status implies the presence of a TIN.
What NOT to do?
You can register an LLC without a TIN, so you shouldn’t look for loopholes. All of them are fraught with consequences.
A few examples:
- You did not indicate the TIN, but you have it
- You indicated a fictitious or someone else's TIN
- You made another person a founder instead of yourself
As you can see, there may be problems. Therefore, it is better to provide real data.
Obtaining a TIN when registering an LLC
As an individual, you have every right to register a company without a personal TIN. But if you still want to register with the tax office, it will not be difficult to do so.
1) Come to the inspection office at the place of registration. You can register at both the place of permanent and temporary registration. If your company is located in another city, you will have to visit two Federal Tax Service Inspectors at once: one to register as an individual, the second to register a company.
2) Provide the tax officer with your passport. A pension certificate and insurance policy (or their numbers) may be required. Here you will only have to write an application and submit it along with copies of the main documents.
3) Within a few days you will be able to receive the documents. The registration certificate must contain an identification number.
As you can see, it’s nothing complicated, but you need to do this in advance - so that you don’t have to think about which TIN to indicate when registering an LLC.
TIN of legal entities
When registering an LLC, you must indicate the TIN of all founders. At the same time, individuals are not required to register with the tax office and, therefore, have the appropriate number. But among the data on legal entities that are founders, the number must be included.
INN and OGRN are details that companies receive immediately after registration with the tax office. Data such as TIN, OGRN registration number, LLC registration date will be used in the future to prepare other documents, open new companies, liquidate or transform a company, and draw up contracts. TIN is one of the main details by which you can obtain all the necessary information about the company.
How is the TIN of a legal entity used?
Knowing the identification number of the organization, you can obtain basic information about the company and, for example, order a short extract from the Unified State Register of Legal Entities. Using the TIN, you can determine the date of registration of the LLC, its full name, OGRN, as well as some other data.
Having the TIN of another organization, you can check whether it actually exists, when it was registered, and how long it has been operating. This means you will avoid possible problems with scammers.
You can use your own TIN in documents that you submit to government authorities (for example, when presenting a company as one of the founders), when opening a bank account, drawing up various contracts, registering with funds, etc. This number is required by any organization - without it it is impossible to carry out activities.
What to do if the TIN was not issued after registering the LLC?
If you have registered an LLC, but have not received a TIN, you need to contact the tax office, providing a complete package of documents (all the papers that were given to you at the end of the registration process). All details should be given to you free of charge - you have already paid the state fee.
Don't wait until you need the number. If, due to your carelessness or the fault of an employee, you were not given all the necessary documents and extracts, you risk being left with nothing and not going through further stages of registration.
Without a TIN, you won’t even be able to open a bank account, but you may need one.
Brief conclusions
- The TIN of the applicant (founders), if this is an individual, does not need to be indicated if this number is not available;
- The TIN of the general director, manager, or trustee may be required;
- If necessary or desired, an individual will be able to register with the tax office at any time - completely free of charge;
- After registration, the LLC receives a TIN. If it is not there, the company will not be able to conduct full-fledged activities.
To apply for participation in an electronic auction on an electronic trading platform, as a rule, you must attach a document - Information about the TIN of the founders.
Also, the customer may require the above document in the procurement documentation for the purchase, in the form of a request for quotations or proposals, at its discretion, in order to ensure the legal “purity” of the potential supplier.
How to correctly fill out information about the TIN?
This document is quite simple to fill out. Let's take a closer look.
Information about the TIN of the founders for the legal entity. persons
Information about the TIN of the founders, as a rule, is indicated on the participant’s letterhead in the form of a table indicating the position (if any), full name and TIN of the person.
Information about the TIN of the founders for individual entrepreneurs
For individual entrepreneurs (IP), this requirement does not apply, since the TIN is an individual. person and entrepreneur is one document.
On electronic platforms, when submitting an application, the taxpayer identification number of the individual is indicated in the TIN field. person or attach a scanned TIN (depending on the trading platform).
Sample information about the TIN of the founders
Below we have prepared for you a sample information about the TIN of the founders, available for downloading and editing. The document is a simple table with data on the TIN of the founders of the organization of the procurement participant.
If you have any difficulties in filling out tender documentation, you can always use FREE ON-LINE CONSULTATION our specialist using the chat at the bottom of the screen.
Download a sample information about the TIN of the founders(Microsoft Word document.doc)