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Certificate of absence of debt may be needed by both companies and ordinary citizens who are not engaged in entrepreneurial activities. Why is it needed, how to get it and use it correctly?

Why do you need a certificate of no debt and how to get it

Why do you need a certificate of no debt? The reasons may be different: a company is collecting a package of documents for a tender or an individual has decided to purchase real estate with a mortgage. And the debt can be different - for taxes and fees, for contributions to extra-budgetary bodies, etc.

For ways to find out about existing tax debts, read the article “How to find out tax debts?”

Let's look at an example of how a company should act if it needed a certificate from the tax office about the absence of debt.

LLC "Fresh Wind" decided to participate in the competition to select a developer company as part of the municipal order. One of the mandatory requirements for competitors is the absence of debts on taxes and fees. The manager of this company, whose responsibility is to collect tender documents, made the following request to the tax authority:

IMPORTANT! The request form for obtaining a certificate of absence of debt is not regulated, but you can use the form proposed by the tax authorities (Appendix 8 to the administrative regulations approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n).

You can request not only a certificate of the status of settlements, as Fresh Wind LLC did, but also a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. These are different certificates, so in the request you must indicate without errors what form the certificate of no debt is needed. We will consider the types of certificates below.

Types of tax authority certificates confirming the absence of debt

LLC "Fresh Wind" received the required certificate (KND 1160080). It reflects the status of settlements for each tax (fee), penalties, fines and interest paid.

For information on which certificates on the status of tax calculations have been issued since July 2015, see the material “The budget settlement certificate has been updated” .

If the request had asked for a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (KND 1120101), the answer would have been different. Instead of specific numbers, tax officials would use one phrase to reflect the presence or absence of tax debt.

Requesting a certificate of absence of debt from the tax authorities , It should be remembered that if there is the most insignificant tax debt (even a few kopecks), the wording may be as follows: “Fresh Wind LLC has an unfulfilled obligation to pay taxes.” And such a certificate will not allow the taxpayer to participate in a tender or perform any other actions that require the mandatory absence of debts to the budget.

Thus, one certificate of absence of debt (KND 1160080) will allow you to estimate the size of tax debts, promptly deal with incorrect charges or pay off existing arrears. For another certificate of absence of debt (KND 1120101), it is wise to contact the tax authorities after paying debts: such a certificate will contain wording favorable to the company and will be useful, for example, for participation in the same tender.

A certificate of no debt is issued by tax authorities only upon written request. The request form is not regulated, but it is better to use the form proposed by the tax authorities - it takes into account all the necessary details. The certificate of absence of debt has 2 types: with a general wording about the presence (or absence) of debts and with details of the amounts for unpaid payments. Depending on the purpose for which the certificate is required, you need to specify which form (KND 1120101 or KND 1160080) is required to be generated by the tax office.

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Certificate on the status of settlements for taxes, fees, penalties and fines (sample)

You will learn how to decipher a certificate about the status of settlements for taxes, penalties and fines by reading this material. After all, often, having received it, companies and individual entrepreneurs have questions about how to understand this or that figure in the document. We will tell you what the data in the certificate means, show a sample and explain how to correctly obtain a certificate.

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In this article you will find:

To have an idea whether your tax payment data differs from the Federal Tax Service indicators, you need to do a reconciliation. To do this, it is recommended that, at the end of the calendar year, you request a certificate about the status of settlements for taxes, fees, penalties and fines. We will tell you further what it is.

Sample certificate of settlement status

A certificate on the status of settlements for taxes, penalties and fines is a summary document about your debt or overpayment of taxes, fines and penalties.

The certificate shows whether or not you have debts to the Federal Tax Service. For making transactions, when applying for loans, reconstructing companies - this is a good indicator of your financial stability.

In what cases may you need a certificate about the status of settlements for taxes, penalties and fines:

• When closing a business;
• With participation of tenders or subsidies;
• When lending;
• When there is a change in management, chief accountant or reorganization of the company;
• When dealing with partners.

The Ministry of Finance, by Order of December 28, 2016 No. ММВ-7-17/, changed the form of document KND 1160080. You can download the form for a certificate on the status of settlements for taxes, fees and fines here.

If, after receiving the certificate, you find that the tax office has attributed unknown debts to you, or, on the contrary, an overpayment has been identified, you will need to request a detailed statement of budget transactions. You will also have to check with the Federal Tax Service.

In any case, there is no need to worry right away. The fact is that the document reflects the situation strictly at the date of the request. Therefore, the whole picture, as a rule, becomes clearer when the Federal Tax Service receives all your reports on taxes and fees.

Certificate on the status of settlements for taxes, penalties and fines: sample

Explanation of the certificate on the status of settlements for taxes, penalties and fines

Now let's decipher the certificate about the status of settlements for taxes, fees, penalties and fines. To do this, we made a small table where we included almost all the lines of the form.

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Sample certificate of absence of debts on taxes and fees

New in Russian legislation

All companies and individual entrepreneurs need to submit some kind of statistical reporting. And there are so many forms of this reporting that it’s not surprising to get confused in them. To help respondents, Rosstat has developed a special service. using which you can determine what statistical reporting needs to be submitted to a specific respondent.

The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget.

The Tax Service has changed its position regarding filling out field 101 “Payer Status” in payments for the transfer of insurance premiums.

The list of types of state control in which a risk-based approach is applied has been expanded.

From 01/01/2018, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service.

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Confirmation of the absence of debt on taxes and fees in 2018

A tax certificate confirming the absence of debt is a document that may be needed both by companies or individuals who are individual entrepreneurs (IP), and by those citizens who have nothing to do with business activities.

Such a certificate is a state-issued document, which is issued by the tax authority after receiving a corresponding written application.

When necessary

Why is such a certificate needed? The reasons for requesting a certificate can be very different: an LLC is collecting documentation to participate in a tender or an individual plans to buy real estate with a mortgage. Debt can be different: for contributions to extra-budgetary bodies, for taxes and fees, etc.

In what case may an organization or individual entrepreneur need a certificate of absence of tax arrears:

• If there is a request for a certificate received from a buyer or supplier. Such a certificate is simply necessary when conducting financial business activities, especially if a major transaction is concluded or we are talking about participation in tenders.
• When an organization is in the process of liquidation and an individual entrepreneur ceases his activities.
• When it comes to receiving any subsidies from the state.
• Banking institutions may request such information when they issue a loan to an individual entrepreneur or legal entity. face.
• When there is a change of management: director or chief accountant.
• When the company is expanding or preparing a business plan.
• If such a request came from the counterparty.
• When a taxpayer is transferred from one tax authority to another, when the place of residence or registration with the tax service changes.

The availability of a certificate of no debt issued by the tax authority is an additional confirmation of the financial solvency and reliability of both an individual and a company

Phys. persons may need a certificate in the following situations:

• the person is registered as an individual entrepreneur;
• there is a change of citizenship;
• a citizen wants to apply for a large loan and the bank requests such a certificate from him;
• when a citizen submits an application to be able to benefit from tax benefits;
• when a major transaction is planned: sale of property (car, land, apartment), etc.

Writing off debt with an expired statute of limitations is in many cases justified to increase the financial stability of the enterprise.

This article will tell you where and how you can order and receive an urgent certificate of no debt.

Self-request

A request for a certificate confirming the absence of debts for taxes and duties is made in any form, since there is no clearly established request form.

However, the application must indicate some mandatory information, including:

• name of the taxpayer, if we are talking about a legal entity. person, or his last name, if he is an individual entrepreneur or individual. face;
• identification and registration number;
• address at which the taxpayer is registered and telephone number for contacts;
• be sure to indicate the title of the document – ​​Application;
• register the desire to receive information about the presence of debt for fees, taxes, social and insurance contributions or its absence;
• set the date when the appeal was prepared;
• certify the document with a signature and seal, if any.

The application is submitted to the territorial tax authority, and specifically to the department for working with taxpayers. A copy of the identity document is submitted along with it.

It is better for the taxpayer to submit such a request to the authority where he went through the registration procedure. This will significantly reduce the time during which this document will be prepared. That is, the taxpayer can count on the fact that the certificate will be issued, if not urgently, then in the shortest possible time.

The taxpayer has the opportunity to obtain information about the absence of debts on taxes and fees free of charge. But some people who want to avoid delays, incorrect application completion and other problems turn to an appropriate specialist for legal advice. This service is paid, but it implies that the document will be received without unreasonable demands from the tax service.

A person can independently choose how he wants to submit an application to the tax service. Modern capabilities allow you to submit documents not only on paper, but also electronically.

Thus, the process of obtaining a certificate comes down to two simple steps: the first is filling out and submitting an application, the second is appearing to receive it.

You can submit your application in one of the following ways:

• by personally contacting the tax office;
• by sending a registered letter with a list of all documents sent;
• by filling out an electronic form on the official website of the Federal Tax Service.

A person who plans to make a request to the tax office for such a certificate must prepare duplicates of all checks and receipts for payment of all taxes, so that in case of misunderstandings, it will be possible to immediately present supporting documents to a tax representative

According to the letter of the Federal Tax Service of the Russian Federation No. 99 dated July 2, 2012, the certificate is issued to the applicant through 10 working days from the moment the application was submitted, urgent issuance of a certificate is not provided for by law. It must be taken into account that we are talking specifically about working days, that is, weekends and holidays, which are official days off, are not counted.

Tax authorities recommend that taxpayers request such a certificate at least once every six months for companies and individual entrepreneurs; for individuals, the recommended frequency is at least once every 12 months.

If these deadlines are met, the taxpayer will be able to timely identify the presence of arrears or indicate to the tax service an error made by providing documents that will confirm payment of taxes. In addition, receiving such a document will give confidence that all obligations to the budget have been fulfilled and there is no reason to fear the accrual of any penalties.

It takes so much time to prepare a certificate due to the fact that information about the tax payer is checked in a unified federal database. Based on this data, a document is generated.

After a maximum of 10 days, the applicant must receive a certificate in one of the following ways:

• handing over the document in person;
• sending by registered mail to the place of registration;
• sending to the applicant's email address.

There are situations when, instead of a certificate, a citizen receives a letter refusing to provide it. One of the reasons for this is that a person has significant debt. Most often, the amount of such debt is indicated in the letter.

The certificate issued by the tax authorities has its own “expiration date”. This is due to the fact that the taxpayer’s relationship with the tax service is dynamic and the situation may change from month to month. Taking this into account, this document is valid and relevant throughout 10 days. After this period has expired from the date of issue, you must apply for a new certificate.

Sample certificate of absence of debt on taxes and fees in 2018

If the application is submitted by the taxpayer in any form, then there is a unified sample for reference. The form of the certificate was approved by order of the Federal Tax Service of the Russian Federation under number ММВ-7-8/378 dated July 21, 2014 “On approval of the form of a certificate about the fulfillment by the tax payer of obligations to pay taxes, penalties, fees..., the procedure for filling it out”...

The help looks like this:

• A certificate provided in a different form is a fake.
• If the request that is submitted does not indicate the specific date and month as of which the person requests to generate a certificate, or the application indicates a date that has not yet arrived, the preparation of the certificate is made on the date on which the request is registered with the tax service.
• When a certificate is prepared and an entry is made in it that an individual or legal entity does not have unfulfilled obligations to pay amounts of taxes, penalties, fees, etc., which are payable in accordance with the legislative norms of the Russian Federation that relate to taxes and fees, this means that there is no arrears except for certain amounts, namely amounts for which a deferment or investment tax loan has been granted.
• If there is a debt according to at least one of the Federal Tax Service inspections, the certificate indicates that the person has unfulfilled obligations to pay taxes, fees, fines or other payments that must be paid in accordance with the law.

There are only two types of certificates that confirm or refute the presence of tax debt:

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Certificate of absence of tax debts

A certificate of absence of tax arrears is a certificate confirming the absence of various types of debts for mandatory payments to the state budget of the country.

But before you receive it, you need to be sure that you really don’t owe anything. You can check this information here.

Form KND 1160080 reflects the general state of mutual settlements with the tax service for taxes, penalties, fines, fees of organizations or individual entrepreneurs.

Form KND 1120101 reflects the same thing, but also includes existing debts for settlements with the Federal Tax Service.

Such certificates can be obtained from your Federal Tax Service at the place of residence or registration of a company or individual entrepreneur, which is compiled based on your tax history stored in the unified federal taxpayer database.

A certain period is established for this document, that is, a certain time frame applies, since due to the constant relationship between taxpayers and tax services, the relevance of the information in the certificate may become outdated, so it is not issued for a long period; roughly speaking, it has an expiration date.

This is an important factor for banks when issuing a loan, in case of certain legal changes within the company, for suppliers of goods and services, it is also a condition for guaranteeing that the partner has no debts and can meet his obligations without financial overlays.

It is impossible to say anything more specific about expiration dates; there is no such provision; here you need to be guided by the logic of the relevance of the information and pay attention to the requirements of counterparties - after all, most often they are the ones who need to provide this document in order to prove their reliability.

A certificate of absence of tax arrears is periodically required for everyone, both legal entities and individuals conducting economic activities.

Purpose of the document

You may need a document confirming that you do not have debts on taxes and fees in the following cases:

• if an organization or individual entrepreneur ceases its economic activity
• if the legal address changes
• when participating in government tenders, subsidies, etc. competition based
• if you are applying for a loan
• if the accountant in the organization changes
• when expanding the company
• if the counterparty requires a certificate

All of the above cases require certain guarantees that you do not have debts to the budget. Therefore, the role of the certificate is important as confirmation of reliability and financial stability for carrying out various types of transactions, including civil ones.

The official name of the document is a certificate of the taxpayer’s fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest.

From the help form you can track the following information:

1. name of company
2. Full name individual entrepreneur or individual faces
3. TIN and checkpoint of the organization
4. actual/legal address
5. date on which information about tax purity is received
6. information about the presence or absence of tax debts
7. name and code of the tax authority that issued the certificate
8. Full name and signature of the head (deputy) of the tax inspectorate confirming the information on the certificate
9. stamp of the tax authority that issued the certificate

Who will they give it to?

The tax office issues certificates of no tax debt on the basis that the taxpayer has no outstanding debts, fines, or accrued interest.

This resolution is stated in paragraphs. 166.167 Administrative Regulations of the Federal Tax Service by order of the Ministry of Finance of Russia dated July 2, 2012 #99n.

Provided that the taxpayer has outstanding debts, fines, penalties, tax authorities will issue a document indicating that there is a debt.

Also, the certificate based on clause 172 of the Federal Tax Service Regulations will indicate a special code of the tax inspectorate to which the taxpayer has a debt.

If there is a discrepancy between the data on debts in the document form, the debtor’s accounts are reconciled with the inspection.

Receipt channels

A certificate of absence of tax debt is issued by the tax authority in two versions:

• on paper
• electronic

On paper

To receive a certificate in the usual sense on paper, you need to write a request to the tax office in a certain form of the Federal Tax Service of Russia (items 161, 164).

The request is submitted to the tax service at the place of residence where the taxpayer is registered.

What should be included in the request?

Information required to be indicated in the request in accordance with paragraphs. 27,130,169:

• To whom? - Name of the tax authority and full name of the head of the inspection
• From whom? - Name of organization or individual. person (full name), INN/KPP, legal/actual address of location
• notes on the status of payments / absence of debts
• indicate the date
• Applicant details - name of organization or individual. person (full name), legal/actual address of residence individual. faces
• INN/KPP
• indicate the method of receipt: in person or by mail (specify address)
• signature of the representative of the organization/individual faces
• Full name of the recipient and date of receipt of the certificate (noted when directly indicating the recipient of the certificate)
• Full name if there is a performer
• contact number

The certificate is issued within 10 days from the moment the tax authorities accept the request.

The date of receipt of the request by the Federal Tax Service is set as follows and depends on the method of submitting the request:

• the date is indicated by the Federal Tax Service employee at the time when he received the application (in the event that it was submitted personally to the office of the inspectorate in writing)
• if the request was sent by mail, then the date will be considered the day when the employee personally received the request

On the Russian Post website at pochta.ru, through a special service, you can track and find out the date of delivery of the request.

The service is called “Track”.

Electronic

To receive a certificate of absence of tax debt in electronic form, the request will need to be submitted in a special electronic form via a telecommunication channel (TCC) (clauses 176, 178 of the Federal Tax Service Regulations), if your company practices electronic exchange of information with tax authorities services.

What will need to be indicated in the TKS form:

• name of company
• address
• date for which information is requested

After the application has been sent to the tax office, within 10 days from the receipt of the request, the taxpayer is sent an electronic certificate of no debt. The day the request is received by the inspectorate will be the day of reception, which will be indicated on the receipt.

You can also send a request remotely through your personal account on the website at lkul.nalog.ru.

In this case, you can receive a certificate in two ways; if you make a note “receive in person,” the tax office will send a letter that the certificate is ready. And you will have to personally go to the nearest branch of the Federal Tax Service.

If you indicate receipt of the item by post, the tax inspector will send a notification with the date by which the taxpayer will receive the certificate at his address.

Process for submitting a request in person or by mail

Certificate on the status of settlements for taxes, fees, penalties and fines KND 1160080 issued at the taxpayer's request on time from 10 working days. By contacting us you save your time! Our specialists prepare the documents necessary to obtain the KND 1160080 certificate, come to you to sign and independently submit them to the tax office. Subject to delivery, the finished certificate is delivered to the address specified in the order.

To order a certificate on the status of settlements for taxes, fees, penalties and fines, you must fill out the order form on our website indicating the necessary information. A legal consultant will promptly prepare all the necessary documents and submit a request independently, without your presence. When KND certificate 1160080 will be ready, you will receive a written notification by e-mail, and a legal consultant will call you to clarify a convenient time and place for courier delivery of the completed certificate. Thus, by ordering a certificate on the status of settlements for taxes, fees, penalties and fines, you significantly reduce the time of your stay at the Moscow registration authority and receive a ready-made document delivered to the office. Low cost of services to provide certificates on the status of tax payments and the speed of receiving the document are our main advantages. Cost of service for obtaining a certificate on the status of settlements for taxes, fees, penalties and fines KND 1160080 is 2000 rubles.

From 10 working days

Cost from 200 rub.

In order to obtain a certificate of the status of tax payments yourself, you must contact your home tax office with a written request, which will indicate all the necessary information.

Obtaining help “Preparing a request”

Preparing a request

Preparation of a power of attorney

Courier services

Receiving a completed certificate

Total 200 rub.

Order

Obtaining a “Turnkey” certificate

Preparing a request

Preparation of a power of attorney

Courier services

Submitting a request to your home tax office

Receiving a completed certificate

Total 2000 rub.

Order

What information must be provided to submit a request for KND certificate 1160080?

First of all, this is the name of the organization (full) as it is indicated in the registration documents, and secondly, the TIN. Without the correct company details it is impossible to request certificate on the status of tax payments KND 1160080. You will also need a sample signature of the general director and the company seal. A request for a certificate on the status of tax payments is sent to the tax office at the place of registration.

If the certificate was not received by the applicant within the period specified in the receipt, it is sent to the addressee by mail.

In the state budget, taxpayers usually have no doubt that they have fulfilled their obligations. But sometimes it may be necessary to clarify the status of settlements for payment of tax payments, fines and penalties. Such information is contained in the “Certificate of fulfillment of the obligation to pay taxes.” To obtain it, you must contact the Federal Tax Service.

What kind of certificate is this and what information is included in it?

A certificate of fulfillment of the obligation to pay taxes is intended to confirm the presence or absence of a taxpayer’s debt to transfer taxes, the presence or absence of unpaid fines and penalties. The current form was approved by order of the Federal Tax Service of Russia dated January 20, 2017 No. ММВ-7-8/20@.

The document is issued by the territorial department of the Federal Tax Service in paper form. An organization may need a certificate in a number of cases: when submitting an application to participate in a tender, when receiving a loan, etc.

If the taxpayer has even a small debt, the certificate will indicate “has an unfulfilled obligation to pay taxes and fees...”. The document is drawn up according to the tax office data as of the date specified in the request. The appendix to it indicates the codes of the Federal Tax Service authorities, according to which the taxpayer has unfulfilled obligations to the budget.

The certificate will indicate the following:

name of the tax authority that issued the document;

information about the taxpayer;

the date as of which the applicant has or does not have tax debts;

status of tax payments (indicate one of the options “Has” or “Does not have” debt);

FULL NAME. and signature of the head of the tax authority, seal.

Procedure for applying for a certificate

This document is provided to the taxpayer by the Federal Tax Service at the place of registration. To obtain a certificate, you must submit a written application to the tax service (in the form of Appendix No. 8 to the regulations, approved by the Ministry of Finance by order No. 99n dated 07/02/2012), which must be signed by the head of the organization, or make a request from “]]> Personal Account ]] > » through the module “Calculations with the budget” on the Federal Tax Service website (then the paper certificate will be duplicated in an electronic version). Tax officials must issue a certificate to the applicant no later than 10 days from the date of receipt of the request by the inspectorate.

Applicant's procedure:

Submitting a request to the Federal Tax Service indicating the date on which the presence/absence of debt must be indicated.

Receive a receipt notification of acceptance of the application.

When ordering a certificate on the Federal Tax Service website, you will receive an electronic notification that the certificate is ready, which must be printed and presented upon receipt of the paper version at the inspection.

Receiving a certificate in person or by mail (and also electronically, when requested from the “Personal Account”).

The basis for refusal to issue a certificate is often the presence of errors in the application or the absence of the required information in it (name of the organization, postal address, Taxpayer Identification Number, signature and full name of the person who signed the application). Also, the reason for refusal may be that the person who signed the application does not have the authority to contact the tax authority to obtain this type of information.

Help on tax calculations

“Certificate on the status of settlements for taxes and fees” (approved by order of the Federal Tax Service of the Russian Federation dated December 28, 2016 No. ММВ-7-17/722@) is another document from which a taxpayer can glean information about the presence of tax arrears or the absence thereof . This certificate is not a document confirming the fulfillment by a legal entity or individual of obligations to pay taxes. This document is used for organizations and individual entrepreneurs.

The certificate for calculations of taxes and fees takes the form of a table, which, in addition to brief information about the organization or individual entrepreneur, contains the following information:

name of taxes and fees;

OKATO/OKTMO;

status of settlements (debts/overpayments) for taxes, penalties, fines, interest;

information about the deferment granted, restructuring, etc.

In the columns about the status of settlements, a positive or negative balance of settlements with the budget is indicated. At the same time, the certificate reflects only those taxes for which there is a non-zero balance (i.e. there is an arrear or overpayment).

A certificate on the status of tax payments is generated according to the data of the territorial division of the Federal Tax Service using software. The document is provided to the applicant electronically or on paper with the signature of the head of the tax authority and a seal.

How to get a certificate about the status of settlements with the Federal Tax Service?

Organizations and individuals will be able to order a certificate of tax calculations from the Federal Tax Service. To do this, they need to submit a corresponding request to the department. The certificate will be prepared within 5 days from the date of its submission.

A certificate of tax calculations, penalties and fines can also be requested electronically through the official website of the tax service. The sequence of actions will be as follows:

go to “Personal Account” on the Federal Tax Service website;

open the menu “Request for documents”, then “Request for information service”;

in the window that opens, check the box next to the required document and indicate the method of receipt.

Help “Calculation of property tax”

Help “Calculation of property tax” is an accounting document that is generated in accounting programs that provide such a function. The document displays data for calculating an organization's property tax for a certain period.

To check with the tax authorities, you will need two documents, which you can request through Elba:

• a statement of the status of settlements shows only the debt or overpayment as of a specific date. But in order to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget;
• a statement of transactions for settlements with the budget shows the history of payments and accrued tax for the selected period. Based on the statement, you will understand when the debt or overpayment arose and find out the reason for the discrepancies.

Information about the status of settlements

Using the certificate of payment status, you check whether there is any debt or overpayment at all.

The first column shows the name of the tax you are reconciling against. Information on debts and overpayments is contained in columns 4 (for taxes), 6 (for penalties) and 8 (for fines):

• 0 - no one owes anyone, you can breathe easy.
• A plus amount means you have overpaid.
• The amount with a minus - you owe the tax authorities.

The overpayment in the certificate does not always correspond to the real situation. For example, it may arise if you are on the simplified tax system and ordered a certificate within a year before filing your declaration. At this moment, the tax office does not yet know how much you have to pay - it will understand this from the declaration for the year. Before submitting the declaration, quarterly advances under the simplified tax system are listed as an overpayment, and then the tax office charges tax and the overpayment disappears. Therefore, overpayment in the amount of advances under the simplified tax system during the year is not yet a reason to run to the tax office for a refund.

If you see incomprehensible debts or overpayments in the certificate, you will need an extract of transactions with the budget to find out the reason for their occurrence.

Extracting transactions for settlements with the budget

Unlike a certificate, an extract does not show the situation on a specific date, but the history of your relationship with the tax office for the period. For example, from the beginning of the year to today.

To make it easier to understand the statement, we will divide it into 6 blocks:

1. The balance as of January 1 shows the situation with tax payments at the beginning of the year. The same rule applies as in the certificate: overpayment is indicated with a plus, and debt - with a minus.
2. In addition to tax calculations, the statement contains information on penalties and fines. For convenience, they are grouped by type.
3. The list of transactions is divided into “Paid” and “Accrued by calculation”. “Paid” - your payments to the tax office. “Accrued by calculation” is the tax you must pay. Most often, charges appear after submitting the declaration. Using it, the tax office finds out when and how much you must pay, and enters this information into the database.
4. Your payments go into the “Credit” column, and the accrued tax goes into the “Debit” column.
5. The “Calculation Balance” section summarizes the debt or overpayment. If you have an overpayment of 30,000 rubles, then after calculating the tax of 5,000 rubles, an overpayment of 25,000 rubles remains. “Balance of payments” is divided into two columns: “By type of payment” and “By card payments to the budget.” In the first, you see a debt or overpayment for a specific payment - only tax, penalty or fine. In the second - the total total for all payments. For example, the tax overpayment is 30,000 rubles, and the debt for penalties is 1,000 rubles. Therefore, at the beginning of the year, the tax overpayment is 30,000 rubles, and the total overpayment for all payments is 29,000 rubles.
6. The section “Calculations for future periods” includes the tax that you must pay later. For example, you submitted a declaration under the simplified tax system in February. The tax office immediately entered into the database the tax that needs to be paid on this declaration. But the deadline for paying tax for the year comes later - March 31 for an LLC and April 30 for an individual entrepreneur. Therefore, the accrued tax falls into a separate section “Calculations for future periods”. As soon as the tax payment deadline arrives, the accrued amount from this section will appear in the general list of transactions.

If you have a debt, first of all, check whether all payments (transactions with the “Paid” type) are contained in the statement. If you find that there are not enough payments, although you paid everything on time, take the tax payments and take them to the tax office to sort it out. If there are no errors, but you still owe the state, you will have to pay additional tax.

Conduct regular reconciliation with the tax office to keep payments with the state under control and to immediately find out if something goes wrong.

The article is current as of 06/21/2017

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Extracting transactions for settlements with the budget: decoding

Non-taxable amounts are also reflected in the DAM

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KND 1160080

When are “return receipt” checks needed?

When issuing money to customers who returned goods (refused work, services), you need to issue a check with the calculation sign “return of receipt”. But it is not always clear whether a particular situation falls under this rule. We discussed various cases with a Federal Tax Service specialist.

Hospital benefits 2018: what they will be

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The form with KND code 1160080 is a certificate of the status of settlements for taxes, fees, insurance premiums, penalties, fines, interest of organizations and individual entrepreneurs (Appendix No. 1 to the Order of the Federal Tax Service dated December 28, 2016 N ММВ-7-17/). In other words, a certificate about the status of settlements with the budget. It indicates the amount of overpayment (with a plus sign) or debt (with a minus sign) of the taxpayer for specific taxes, contributions, penalties, fines on a specific date of the request. That is, it reflects information on the balance of settlements with the budget.

How to get a certificate with code for KND 1160080

To obtain a certificate about the status of settlements with the budget, you need to make a written request in the recommended form (Appendix No. 8 to the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance dated July 2, 2012 N 99n, - hereinafter referred to as the Administrative Regulations) and:

• submit it to the tax office in person. This can be done by the head of the organization (the individual entrepreneur himself), or his representative by proxy;
• send to the Federal Tax Service by mail in a valuable letter with an inventory of the attachment (clause 128 of the Administrative Regulations of the Federal Tax Service).

Download the form for a written request to receive a certificate on the status of settlements with the budget

In addition, the request can be sent to tax authorities electronically (Appendix No. 9 to the Administrative Regulations of the Federal Tax Service) via telecommunication channels, if you are familiar with the procedure for exchanging electronic documents with the Federal Tax Service Inspectorate. You can also generate a request and send it to the tax office using the service “Personal Account of a Taxpayer – Legal Entity” or “Personal Account of a Taxpayer – Individual Entrepreneur” on the Federal Tax Service website. In response to your “electronic” request, the tax authorities will also send you a certificate in electronic form (clause 147 of the Administrative Regulations of the Federal Tax Service, Letter of the Federal Tax Service dated October 30, 2015 N SD-3-3/).

Controllers must issue (send) a certificate within 5 working days from the date of receipt of the request from the taxpayer (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). If the information specified in it does not coincide with yours, then it makes sense to undergo a reconciliation of calculations.

By the way, do not forget to indicate in your request the date for which you want to receive information about the calculations. Otherwise, the certificate will be drawn up on the date of registration of the request with the Federal Tax Service (clauses 136, 159 of the Administrative Regulations of the Federal Tax Service).

Form with code KND 1166112: what kind of certificate?

An earlier version of the certificate on the status of settlements with the budget had the code KND 1166112 (Appendix N1 to the Order of the Federal Tax Service dated January 28, 2013 N ММВ-7-12/). But today the form with KND code 1166112 is not valid (clause 2 of the Order of the Federal Tax Service dated 04/21/2014 N ММВ-7-6/).

Even earlier, the tax office issued certificates on the status of settlements with the budget in form 39-1 or in form 39-1f (Appendix No. 4, Appendix No. 6 to Order of the Federal Tax Service of the Russian Federation dated 04.04.2005 N SAE-3-01/

The status of tax settlements contains data from the tax authority on the amount of overpayment (debt) of your organization for taxes, penalties and fines as of a specific date.

Help can be provided in one of the following ways:

1) on paper with the signature of the head (deputy) and the official seal of the Federal Tax Service Inspectorate (clause 6. Such a certificate contains information about the status of tax payments, the payment of which is controlled by the Federal Tax Service Inspectorate to which you submitted a request for a certificate;

2) in electronic form. The issuance of such certificates is possible if your organization exchanges electronic documents on TKS with the Federal Tax Service Inspectorate (clause 147 of the Federal Tax Service Regulations). “Electronic” certificates can be issued both for settlements with the Federal Tax Service Inspectorate, to which the request is sent, and for settlements with any Federal Tax Service Inspectorate where your organization is registered (clause 3 of the Procedure for filling out certificate forms).

1) personally through the inspection office. This can be done by the head of the organization or its representative by proxy;

2) by mail in a valuable letter with a list of the contents.

Full name, tax identification number and address of your organization. If this information is not available, the Federal Tax Service will not accept the request;

The date on which information about budget settlements is requested. If you do not indicate it or indicate it later than the date of submission of the request, then the certificate will be issued as of the date of registration of the request with the Federal Tax Service;

Method of obtaining a certificate (in person by a representative of the organization or by mail);

Full name of the representative of the organization who signed the request. If the request is signed by a representative of the organization under a power of attorney, then this power of attorney must be attached to it.

The Federal Tax Service must issue a certificate within five working days from the date of receipt of the request (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). This date depends on how you submitted your request.

Method of submitting a request to the Federal Tax Service	Date of receipt of the request by the Federal Tax Service
Personally to the office of the Federal Tax Service
By mail with a valuable letter with a list of attachments	Date of actual delivery of the request to the Federal Tax Service officer. You can find out the date of delivery of a registered postal item to the addressee using the “Track” service on the official website of the Russian Post (https://pochta.ru/)

In your TCS request, you also need to indicate the full name, INN, address of your organization and the date on which you are requesting information about settlements (clause 150 of the Federal Tax Service Regulations).

If your separate divisions (SUs) are also registered with this Federal Tax Service Inspectorate, then a certificate can be obtained for all settlements with the Federal Tax Service Inspectorate, including the taxes of the Separate Divisions. To do this, when submitting a request via TKS do not indicate there is a checkpoint in it (clause 3 of the Procedure for filling out certificate forms).

If your organization is registered with two or more Federal Tax Service Inspectors (including at the location of the OP, real estate) and you need certificates of settlements with all Federal Tax Service Inspectors, then in an electronic request (Federal Tax Regulations).

If the information from the certificate does not correspond to your data, it is worth checking the calculations with the Federal Tax Service.

Advice. If information about the status of settlements with the budget is needed by an organization for internal use (not for presentation to third parties), then instead of a certificate from many Federal Tax Service Inspectors, you can take a simple uncertified printout of the Federal Tax Service Inspectorate’s data on your accruals and payments. You will receive such a printout directly on the day you contact the Federal Tax Service, without a prior request, by informing the inspector in charge of receiving taxpayers the TIN of the organization. If you are not the head of the organization, then when visiting the Federal Tax Service, do not forget the power of attorney.