A certificate of no debt is a document confirming that taxes have been paid in full by an individual or legal entity. It is an integral part of most civil transactions, acting as a guarantor financial reliability its owner. Every responsible businessman should have an idea of ​​what information is included in this document and what is the procedure for obtaining it.

Where to get a certificate of no debt

Certificates of absence of tax debts are provided only by the Federal Tax Service. It is endowed with this right as a body of control over the calculation of taxes and their regular receipts to the state budget from legal entities and population. This service is regulated by Article 32 of the Tax Code of the Russian Federation and is provided on the basis of information from the national taxpayer database.

A request for this service must be addressed to the regional office of the Federal Tax Service, for citizens at the place of registration, and for organizations at the place of their registration. This can be done by personally contacting the inspectorate, or by sending an electronic Internet request.

Tax officials recommend making this type of request annually. A certificate of no debt is needed even if you regularly make payments. No one is immune from errors by inspection personnel in calculations and technical problems.

The procedure for issuing paper consists of two simple steps:

• submitting an application to the Federal Tax Service;
• obtaining a certificate by visiting a branch tax service, or through a system of telecommunication channels.

The application can be submitted in several ways:

1. Write when visiting the inspection in person.
2. Send by registered mail. It must be accompanied by an inventory of all the papers enclosed in the envelope.
3. Fill out a special application form on the official Internet portal of the Federal Tax Service through the taxpayer’s account.

When using a paper version of the application, it is drawn up on an A4 sheet in handwritten form or in printed form in compliance with the formatting rules generally accepted for official forms.

There is no legally established form that is mandatory for use. It is only important that the application contains the following elements:

• passport details of the citizen or company details;
• full name of the territorial tax authority;
• the purpose for which the paper is requested.

If you doubt that you can fill out the application yourself, you can use the form of Appendix No. 8 to the Administrative Regulations of the Federal Tax Service.

This sample involves choosing from two types of certificates:

1. On the status of tax payments.
2. On the fulfillment of the obligation to pay taxes.

The difference between these two types of papers is that the first provides an extract for each tax you transfer to the budget, as well as information about late fees and fines accrued. The second is limited to the general conclusion that the requested person does not have a debt for taxes and fees, or, on the contrary, does have one.

What documents will be required to obtain

The paper can be issued by the tax service only after submitting a correctly completed application, as well as documents confirming the identity of the recipient. Their list depends on the status of the taxpayer (citizen or legal entity), as well as on the option for making the request.

On a personal visit to the Federal Tax Service

Individuals have the right to receive a certificate of absence of debts to the state budget after submitting the following documents to the inspection:

• copy of TIN;
• photocopy of passport (all pages);
• a copy of the supporting document if there has been a change in last name, first name or patronymic.

Only a representative of a legal entity can receive a certificate from the Federal Tax Service regarding the absence of debt. At the same time, he must have with him a power of attorney from the organization, certified by a notary.

Planning to request paper at tax authorities, find all payment receipts in advance and make copies of them. Documents confirming payment will help quickly resolve possible disagreements with Federal Tax Service employees regarding unexpectedly discovered debts.

When creating a request online

Sending an online request via TKS requires the fulfillment of certain conditions. The certificate is provided to the applicant only in the following cases:

1. The application contains the full name of the company or full name individual entrepreneur.
2. The applicant's TIN is indicated;
3. Electronic form the application is confirmed by an enhanced qualified electronic signature, and the verification data of its certificate matches the information about the applicant.

If all necessary conditions are met, the taxpayer receives a certificate of a legally established form.

In what form will the information be provided (sample)

The form of the form was approved by order of the Federal Tax Service of the Russian Federation dated January 20, 2017 N ММВ-7-8/20.

The certificate provided by the inspection must contain the following information:

1. An indication of the regulatory document approving it.
2. Name (word help).
3. Details of the regional branch of the Federal Tax Service to which it was issued.
4. Recipient information.
5. Information about the absence of debts to the state, or their existence.
6. Date of issue.

The paper version must contain the signature of the head (person replacing him) of the inspection and the seal of the Federal Tax Service with the state emblem of the Russian Federation. The size is standard A4 sheet.

The electronic version provided through TKS must be signed with a qualified electronic signature identifying the issuing authority.

The certificate is drawn up as of the date written in the application. If a specific date is not specified, inspection staff generate data as of the date the request was received.

Deadlines for issuing a certificate of no debt

The Federal Tax Service must provide a certificate with information about the absence of debt to the budget within up to 10 days. Holidays and weekends are not taken into account. If the request was sent by registered mail, this period will begin to count from the date of its registration by the tax officer. You can check this fact using the shipment tracking service on the Russian Post Internet resource.

The taxpayer’s personal account on the Federal Tax Service portal allows you to find out the date of issue of the paper. To do this, you need to send a corresponding request through it. In response, you will be informed about the date the document is ready or the date by which it will arrive by mail, if you specified this option for receipt.

Often, conscientious taxpayers discover in the provided paper minor debts for penalties that they were not aware of. Such charges are formed when there is a slight deviation from the statutory deadlines for paying taxes. If such a situation arises, you should repay the debt as soon as possible and re-request the document. When planning the time to obtain a certificate, it is worth considering this scenario. It also happens that instead of the long-awaited document, the applicant receives a refusal to provide it. The reason for this refusal is the presence of large arrears in taxes and fees.

When there is a risk of delaying the provision of a certificate to the body or company that requested it, you can order the document urgently. To do this, you need to choose one of two methods:

• contacting the tax office with payment of the fee provided for the expedited preparation of the document within three days;
• services of a commercial law firm.

The second method will cost more, but its advantage is that you do not need to spend personal time getting paper. The choice of a company to provide legal services must be approached responsibly, since in the process of work confidential data about your company will be affected.

In what cases may a certificate of no debt be required?

An official document confirming the timeliness of payments to the budget is useful for both individuals and legal entities.

To an individual

Citizens need such confirmation in the following situations:

1. Registration of real estate purchase and sale transactions. For example, without such a document it is impossible to get a mortgage.
2. Privatization of housing.
3. Refusal of citizenship in favor of a new one.
4. Obtaining a bank loan.
5. Employment. Especially for leadership positions for large financial transactions.

Legal entity

Organizations need a certificate for the following purposes:

1. Search for investment resources.
2. Opening line of credit in the bank.
3. Request from the company's counterparty.
4. Participation in the state tender.
5. Receiving subsidized assistance from state budget
6. Liquidation of a legal entity.
7. Dismissal of the chief accountant and hiring of a new one.
8. Registration with another branch of the Federal Tax Service when the legal address of the company changes.

In addition, both the population and legal entities need regular reconciliation of settlements with tax authorities. And it is impossible without obtaining information about the debt to the budget that has been fully repaid.

Validity period of the certificate of no debt

A document regarding debt to the budget cannot remain relevant for an extended period of time. The fact is that the population and legal entities pay certain taxes and fees on a monthly basis. Accordingly, the balance of the debt will change regularly. For this reason, the certificate is valid for only 10 days. If it is needed for admission to the state. bidding, or you plan to get a loan, you need to order it at the very last moment, taking into account the timing of preparation.

The main objective of a certificate confirming the timely repayment of tax debt is to prove your financial solvency and reliability in the eyes of the state, business partners, banks and other organizations. Often it becomes the last argument for making a decision in your favor. That is why you should not wait until the other party demands this document, but take personal initiative to provide it.

You can also watch the video review

Legal entities may need a certificate of absence of tax debt in the following cases:

• when collecting a package of documents for participation in tenders and government procurement;
• upon liquidation or reorganization of a legal entity;
• when changing the legal address of the company;
• if the company collects documents for the bank to obtain a loan/credit;
• if the organization changes its chief accountant;
• if the certificate is required for concluding a major agreement/contract and is required by the counterparty.

A certificate of proper fulfillment of tax obligations is a kind of guarantor for a legal entity and evidence of its reliability and financial solvency for the transaction.

What types of certificates are there?

1. Certificate about the status of settlements for various penalties, taxes, fines and fees of legal entities (form KND 1160080) - contains an extract about the main settlements for mandatory payments and mutual settlements with the tax office. In it you can see the entire layout indicating the type of payment, its date and amount. The certificate will help you find out the amount of your existing debt and resolve the issue of incorrect accrual as soon as possible.
2. Certificate of fulfillment by the payer of the obligation to pay taxes, fees and other payments (KND 1120101) - indicates the presence or absence of debts according to the Federal Tax Service.

A certificate stating that the taxpayer has no obligations to the budget can be issued only if he has no arrears on any taxes, and also no debt on mandatory payments to the budget of the Russian Federation (clauses 166, 167 of the Administrative Regulations of the Federal Tax Service, approved. By Order of the Ministry of Finance dated July 2, 2012 N 99n.).

That is, a certificate in the KND form 1120101 should be requested after all the company’s tax obligations have been fully fulfilled. Then the certificate will indicate that the applicant organization does not have an outstanding obligation to pay taxes, etc. and then the company will be able to calmly present it at the place of demand.

The main algorithm for obtaining

1. Submit a request to the Federal Tax Service at the place of registration of the enterprise.
2. Indicate what form of certificate is needed - KND 1120101 or KND 1160080.
3. Decide what type of certificate is required - a paper document or an electronic version is sufficient.
4. Submit your request to the tax authority.

General drafting rules

There is no standardized form for requesting a certificate of absence of debt. But you can use the form that is proposed in the administrative regulations approved by Order of the Ministry of Finance dated July 2, 2012 No. 99-N in Appendix No. 8. The form is recommended, so it is not necessary to use it word for word. But, as practice shows, such documents already contain all the fields for the information necessary for the tax officer to fulfill the request within the time limits prescribed by law.

Thus, when filling out a ready-made form, there is less chance of making mistakes and forgetting to write any important details.

As with other forms of business requests, the application must include:

1. In the header of the document on the organization’s letterhead:
   • name of the tax authority, full name of the head;
   • full name of the applicant organization (TIN/KPP, its location/last name, first name and patronymic of the individual entrepreneur, TIN).
2. Specify the type of appeal: “Application”.
3. State the requirement to provide information about the existence of debts on tax penalties and fees.

   Important! You must indicate as of what date you are requesting information. Otherwise, the certificate will be issued as of the date of registration of the request with the tax office (clause 167 of the Administrative Regulations).

4. Applicant details:
   • address of the place of registration of the organization/individual entrepreneur (postal code, district, city, locality, street, house, building, apartment);
   • TIN and KPP of the organization/individual entrepreneur.
5. Indicate the method of receipt - in person, by a representative by proxy or by mail.
6. Date of request, signature of the applicant and seal of the organization.
7. Indicate the author of the letter and his contact phone number.
8. If the application is submitted by a representative of the organization, it is necessary to attach his power of attorney.

We talked in more detail about drawing up a request to the tax office for information.

Example of a finished document

To the Head of the Federal Tax Service of Russia for Moscow

Ivanov A.A.

from LLC "Name"

INN 0005056029

502895, st. Rozhdestvenskaya, 15, office 2

Moscow

Statement

Please issue a certificate regarding the status of settlements for taxes, fees, penalties, fines, interest, form KND 1160080, or about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest, form KND 1120101.

as of “___” _________201__

Details of LLC "Name":

Full name Limited Liability Company "Name"

Short name LLC "Name"

General Director Primerov Ivan Ivanovich

Legal/postal address 502895 Moscow, st. Rozhdestvenskaya, 15, office 2

INN 0005056029

OKPO 5432167890

OGRN 112233554485

Please send the answer by mail to the specified legal address.

"___" ________201__ Gene. Director of LLC "Name" I.I. Examples

Submission methods

If you need help with on paper, That A request to the Federal Tax Service can be submitted in three ways:

1. the director or representative of the organization, by proxy, submits directly to the receiving window of the Federal Tax Service;
2. via Russian Post by a valuable letter with an inventory of the contents;
3. online through the Personal Account of a taxpayer - a legal entity on the website of the tax service (http://lkul.nalog.ru/).

So the request to tax office helps to realize one of the basic rights of a taxpayer - to receive free information about the absence of debts on taxes, fees and other obligatory payments, as well as penalties and interest accrued for violations of tax legislation.

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Almost every individual and legal entity needs a document confirming the absence of tax debt. Using a certificate, you can prove that a citizen has paid all taxes and is not a debtor. The same practice applies to companies. There are several reasons why such a document may be required. For example, for an individual:

1. The citizen decided to become an entrepreneur and wanted to register.
2. Replacement of citizenship.
3. Obtaining a loan that has a large amount. An example is a mortgage. The bank has the right to request a certificate to be sure that the client is not a debtor and regularly pays taxes.
4. A transaction is made for a large amount. This includes the sale of real estate, transport and much more.

And for a legal entity:

1. The buyer or the supplier may require a certificate. It is worth noting that the buyer should not make a demand, but a request.
2. When a major deal is concluded or the company participates in tenders, etc.
3. Liquidation of an enterprise or individual entrepreneur.
4. Applying for a loan from a bank, especially if the amount is high.
5. If the company is expanding.

All of the above lists are not supplemented and final, since there can be many different requests. Here are just the most basic ones that occur most often. If we consider the general criteria, then everyone who requires this certificate needs evidence that the person has a positive tax history. That is, there are no debts or third-party problems in taxes. You may notice that there are similar requests between individuals and legal entities. They concern large sums that citizens or a company intend to use for personal purposes. This is done with only one thought, to prevent additional costs for both parties.

Both for the one who buys and for the one who sells. This is an important point, because the future fate of big money depends on the answer from the tax office. After all, if potential partners of a company see that the organization owes a certain amount to the state, then they are unlikely to cooperate and invest in the business. A debt-free certificate shows how responsible and financially literate a person is. These criteria are almost the most important in business, so they are worth paying attention to.

How to obtain a certificate of absence of tax debt

To obtain this certificate, you must contact the Federal Tax Service. There are some details, for example: if a citizen needs a certificate, then he contacts the service that is located at his place of registration. If the document is needed by an organization, then it should be applied at the place of registration of the company. All these requests are possible both via the Internet and during a personal visit to the tax office.

The procedure looks very simple from the outside. First you need to submit an application, after which, after a certain time, the certificate will be sent to the specified address of the recipient, or issued upon a personal visit. There are three options by which you can make an application:

1. Personal attendance at the service.
2. Sending a registered letter to the address of the tax service.
3. Filling out a form on a website owned by the tax service.

Each of these options has both disadvantages and advantages. Therefore, the choice here is entirely individual.

To obtain a certificate, it is important to have documents with you that confirm your identity. This is a photocopy of the TIN and passport with all sheets. As for legal entities, they require a power of attorney, which is notarized. All this data must be provided directly by a company representative. The document will be ready within 10 days. To track the certificate, you can visit the official website of the tax service and personal account find all the necessary information. This simplifies the tracking process and thereby adds confidence to the recipient that the document was actually sent.

If the request was sent from the mail, then you need to look at when the letter was received. This can only be done in one way, by visiting the Russian Post website. In some cases, those who paid regularly may discover debts when providing a document. This can happen when there is a slight deviation from the payment deadlines. Therefore, if the certificate contains penalties or any debts, then they urgently need to be repaid. After which, it is important to request the document again to make sure there are no debts.

It is worth noting that the certificate is valid only for 10 days, after which it loses its relevance. If the document is still needed for a longer period, then it should be ordered before concluding the transaction. The most important thing is to take into account the delivery time so that you can receive the certificate in time and use it for its intended purpose.

Form of certificate of absence of tax debt

It is unified, that is, approved at the state level and applied only in one main form. When a citizen receives a certificate, he should see the following points in it: date of issue, signature and seal, information about debts or their absence, details of the tax service (which issued the document) and all this must be drawn up on an A4 sheet. Signature and seal are required if the certificate is sent in paper form. If the document is in electronic form, then the signature must also be electronic.

Do not forget that the collection of tax information will be carried out on the date specified in the previously completed application. There is no need to lose sight of such information, since otherwise, tax officials will provide data for the date on which the request was received. To avoid any misunderstanding, you should ask all the information directly from the service employees at the time of filling out the application. Otherwise, there is a risk that the document will be filled out incorrectly, and the data provided later will not correspond to what you would like to see.

Such situations are especially relevant for everyone, especially if a person or company urgently needs to obtain a certificate. As mentioned earlier, the finished document is valid only for 10 days. This means that if the data turns out to be different, you will have to re-order. For both individuals and legal entities, time plays an important role here. Especially when we are talking about large sums that can be lost if you do not provide a certificate. And if you order the document one more time, the deal may come to naught. As a result, the mortgage will not be approved, and the loan will not be received. That is why it is so important to fill out all the fields correctly and accurately, so that the Federal Tax Service employees understand what kind of certificate is required and with what requirements.

In addition, I would like to note that there are two forms that differ in purpose. As you know, a certificate is needed by both individuals and legal entities. Therefore, we created several forms that differ in minor changes. The first form shows taxes, fines, fees and penalties. The second form, in addition to everything stated above, provides for entering additional information, which includes debts. As you can see, there is a difference, and it is significant. Therefore, when writing an application, you should pay special attention to this so as not to accidentally order another form.

Certificate to the tax office about the absence of debt sample

There is a single form that was approved by the Ministry of Finance. It contains the most necessary fields to fill out. In principle, the form as a whole is almost arbitrary. But in practice, writing is difficult to implement if there is no reference point. Therefore, the tax service recommends using a ready-made form, which you just need to fill out correctly. Predecessor forms had shortcomings, which were reflected in the fact that not all information was recorded. That is, someone could forget some important aspects and end up not including them in the document.

Now this is not the case, since all applications are written according to a single form, which provides for all this. The sample is available on the Internet, it is very easy to download and open on your computer. You can then edit it if necessary, and also print it. It's convenient and saves time. All fields should be filled out slowly, as you cannot miss anything. Handwriting should be legible and as clear as possible to prevent employees from having questions or misconceptions about the requirements. Many people forget to indicate the date; this should not be overlooked either.

Certificate from the tax office about the absence of debt urgently

There are often cases when an individual or legal entity needs a certificate urgently. As can be seen from the article, in the standard version it will be on hand only for 10 days. This period is short, but for some it is not suitable. To get a certificate faster, you can use two options that differ in cost and convenience. The first option involves visiting the tax office in person and paying the state fee. It is charged because the certificate will be ready in a few days after the service employees receive the application. Usually the period for receiving a certificate in this case does not exceed 3 days. As you can see, the speed is very high:

It is worth noting here that you must provide all the necessary data to fill out the application yourself. You also need to find time for a personal visit and preparation of documents. For those who do not want to deal with all these issues, it is better to use the second option. It provides third-party assistance from companies that specialize in this type of service. In simple words, they fill out all the documentation and do the bulk of the work. In the end, you will have to pay more, but the result may be faster and better. To some extent, this is not always the case, so you should be careful here to avoid unnecessary costs.

In addition, it is important to look very carefully for the company that will draw up all the documentation. The whole point is that she will have access to private (confidential) information. And here various risks automatically appear. This should not be forgotten under any circumstances. Fraud is also present here, so you should take the time to find a company with status and trust. Otherwise, various negative situations may happen. For example, an organization that helps in obtaining a certificate can quite consciously copy the data provided by a citizen or company. After that, all this is sold on the black market, where there are people interested in such information. That is why you should be careful and careful.

The safest, but longer option is naturally the first one. Here all risks are reduced and confidence in safety appears. After all, information is transferred to government agencies, which are protected by confidential data. If a citizen does not trust third-party organizations, then it is better to use a government structure, which was originally intended specifically to provide services to the population.

Certificate from the tax office about the absence of debt online

Today, many transactions are carried out using the Internet. This method is convenient and economical, so it is used and will be used for many years to come. You can order a tax certificate online, there are no difficulties. This method is suitable for those who cannot visit the federal tax office in person. There are several conditions that must be met before sending a request:

1. The application must indicate the names, namely the name of the company or full name of the individual entrepreneur.
2. TIN details.
3. There must be an electronic signature that confirms the specific applicant.

If all conditions are met, the certificate will be received within the appropriate time frame. It is worth recalling that in the standard version it is 10 days, and in the urgent version it is up to 3 days. There are also third-party companies here that provide services for obtaining certificates. As in the urgent option, here you will need to pay more money. Some organizations will make the document faster and slightly more expensive than the average market price. The advantages of this use are obvious: personal time is not wasted, delivery to the apartment works, and the terms are shorter than the official ones. All this cannot help but be captivating, because a certificate is often needed very urgently and, moreover, not everyone has time to go get it.

Companies have their advantages and disadvantages over government agencies. The main feature of the negative is security. It has already been written about earlier. Whatever conditions are offered outside organization, you should always double-check the information not only superficially, but also thoroughly. In practice, this is implemented as follows: a specific company is selected, the website and contact information are viewed, after which the name of the organization is copied and pasted into the search engine, all available information is found on the forums and then conclusions are drawn.

It is best to look for reviews on forums where people wrote, not special bots. This can be detected very easily; a person will not write a lot and add a lot of characters in the review. This is usually done by bots, who write very competently and in as much detail as possible in all colors. They often include symbols in the text in the form of smiles, exclamation and question marks, and in general express a lot of emotions. Such a review will indicate that it was not written by a person, or by someone who was paid. Such moments need and are important to take into account, since you should not trust your personal data to just anyone.

Everyone understands perfectly well how most organizations in Russia work. Therefore, if there is no trust in companies, then you need to definitely contact the tax service directly, without any intermediaries. You will have to pay less, but the terms will increase, and there will be no delivery. But in any case, this is better than losing control over personal data that could fall into the wrong hands. In general, everyone independently chooses what is best to do in this case.

And in conclusion, I would like to provide statistics that show that 20% of Russians do not pay taxes and work at the same time:

It turns out that the majority of citizens are still law-abiding regarding taxes. And these are really good statistics that were carried out by specialists.

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Goryunov Evgeniy

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Is it necessary to obtain a certificate from the Federal Tax Service (this is quite problematic, since the period for preparing the certificate exceeds the deadline for submitting to the competition) or is it possible to justify it without a certificate from the Federal Tax Service?
Dmitriy

Alas, in this case only references. Since this is a condition of the competition.

The courts have repeatedly indicated that such demands are absolutely legal.

RESOLUTION
dated March 18, 2015 in case No. A32-39699/2013
The operative part of the resolution was announced on March 18, 2015.
The full text of the resolution was made on March 18, 2015.
Arbitration Court of the North Caucasus District composed of presiding Epifanov V.E., judges Mazurova N.S. and Meshcherin A.I., with participation in the court hearing conducted using video conferencing systems with the assistance of the Nineteenth Arbitration Court of Appeal (judge Sedunova I.G.), from the applicant - individual entrepreneur Svetlana Valerievna Komarova (TIN 366217910732, OGRNIP 304366220400126) - Berga O.V. (power of attorney dated 08/07/2012), from the body exercising public powers - the administration of the municipal formation of the resort city of Anapa (TIN 2301027017, OGRN 1022300523057) - Mezhlumyan L.G. (power of attorney dated October 14, 2014), from third parties: Dmitry Fedorovich Vakhtanov - N.V. Stakheeva. (power of attorney dated September 24, 2013), Pavel Akopovich Aslanyan - S.K. Nakhatakyan (power of attorney dated 12/02/2014), in the absence of third parties: Vyacheslav Nikolaevich Petukhov, Oleg Anatolyevich Ardashev and Elena Zoevna Osipyan, who were notified of the time and place of the court hearing, having considered the cassation appeal of the individual entrepreneur Svetlana Valerievna Komarova against the decision of the Arbitration Court of the Krasnodar Territory dated 13.09. 2014 (judge Danko M.M.) and the decision of the Fifteenth Arbitration Court of Appeal dated December 10, 2014 (judges Efimova O.Yu., Gudenitsa T.G., Sulimenko O.A.) in case No. A32-39699/2013, established the following .
Individual entrepreneur Komarova S.V. (hereinafter referred to as the entrepreneur) appealed to the arbitration court to the administration of the municipal formation of the resort city of Anapa (hereinafter referred to as the administration) with a statement to recognize as illegal the administration’s decision to determine the terms of the auction (09/27/2013) in terms of the requirement for applicants to attach a certificate from the tax authority to the application , confirming that the applicant has no debt on tax payments to the budget as of the date of filing the application.
The requirements are motivated by the fact that the bidding condition contested by the applicant contradicts the Federal Law of July 26, 2006 N 135-FZ “On the Protection of Competition” (hereinafter referred to as the Competition Law) and violates the rights of the entrepreneur, since it limits his access to participation in the bidding.
By ruling dated February 11, 2014, V.N. Petukhov, D.F. Vakhtangov, O.A. Ardashev, P.A. Aslanyan, E. Osipyan were involved in the case as third parties who do not make independent claims regarding the subject of the dispute. Z. (vol. 1, pp. 137).
By the decision of the Arbitration Court of the Krasnodar Territory dated September 13, 2014, upheld by the decision of the Fifteenth Arbitration Court of Appeal dated December 10, 2014, the claims were denied.
The courts found that an information message was posted on the official website of the administration about the holding of auctions on September 27, 2013 for the sale of the right to conclude lease agreements land plots 22 lots. The message states that applicants for participation in the auction must provide the auction organizer with documents according to the list given in the information message. Such documents include a certificate from the tax authority confirming that the applicant has no debt on tax payments to the budget as of the date of filing the application. The competition took place and land lease agreements were signed with the winners. Considering the condition of the auction to provide a tax certificate to be illegal, the entrepreneur went to court. The court of first instance proceeded from the fact that the right to challenge the bidding (a transaction concluded as a result of the bidding) was granted by law (clause 1 of Article 449 Civil Code Russian Federation(hereinafter referred to as the Civil Code)) to interested parties, which should be understood as bidders or persons who are denied participation in a competition or auction. The publication of a tender notice is part of the tender procedure and the applicant must confirm its interest in challenging this stage of the tender. The court did not accept the documents submitted by the applicant to substantiate the existence of interest (the report of attorney Yu.S. Belozerova on the execution of the order dated September 17, 2013, the entrepreneur’s letter dated September 25, 2013 to the administration) as proper evidence in the case. The report dated September 17, 2013 on the execution of the order is a one-sided document. The administration representative did not confirm the existence of the telephone call. Having the intention to participate in the auction and considering the administration’s requirement to provide a certificate from the tax authority as illegal, the entrepreneur had to submit an application for participation in the competition within the period established in the information message (without attaching the disputed document, but in compliance with other requirements) and in the event of refusal of admission to the auction challenge it in court. The court regarded the entrepreneur’s failure to take the necessary actions to participate in the auction as confirmation of her lack of material and legal interest in challenging the terms of the competition. Having established that there was no violation of the applicant’s rights by the contested provision of the information message, the court of first instance, on the basis of Articles 198, 200 and 201 of the Arbitration Procedural Code of the Russian Federation (hereinafter referred to as the Code), refused to satisfy the entrepreneur’s claims (vol. 2, pp. 93).
In resolving the dispute, the Court of Appeal was guided by the Rules for organizing and conducting auctions for the sale of state or municipally owned land plots or the right to conclude lease agreements for such land plots (approved by Decree of the Government of the Russian Federation dated November 11, 2002 N 808; hereinafter referred to as the Rules), regulating the procedure holding auctions. He indicated that the auction organizer has the right to independently establish the list of documents required to be submitted as part of the application for participation in the auction. The information message posted by the administration on the official website on the Internet about the holding of a competition on September 27, 2013 for the sale of the right to lease land plots contained all the necessary (not inconsistent with the Rules) information. The Court of Appeal concluded that the requirements of the tender documentation are feasible and do not violate the rights of potential tender participants. The requirement for applicants to submit a certificate from the tax authority confirming the absence of debt on tax payments is aimed at ensuring effective use municipal property. Since the entrepreneur did not apply for participation in the competition and did not prove both the existence and violation of her rights, the entrepreneur cannot be recognized as a person interested in challenging the actions (decisions) of the administration related to the organization of tenders (Articles 4, 198, 200 of the Code) . The applicant’s reference to the non-compliance of the information message with the provisions antimonopoly legislation The appellate court rejected due to the lack of evidence that by establishing the disputed requirement for the applicant’s application for participation in the auction, the entrepreneur was deprived of the opportunity to participate in the auction (vol. 2, case file 170).
The entrepreneur appealed the decision and the appellate ruling in cassation. In the complaint, the applicant asks for these acts to be canceled and the demands to be satisfied, citing the incorrect application of substantive law by the courts. The entrepreneur believes the court's conclusion that she has no material and legal interest in challenging the tender is erroneous. Requirements for the provision of documents limiting the range of participants in the competition affect the possibility of participation in them by a wide range of potential tenants and the formation of the sale price of the auction item. Such a violation must be regarded as significant, affecting the outcome of the auction and entailing the recognition of the competition as invalid (Article 449 of the Civil Code). The relevant legal positions are set out in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 9, 2010 N 9461/10 and taken into account by the district court (cassation ruling dated October 13, 2014 in case N A32-38901/2013). The appeal court rejected the reference to a violation of antimonopoly legislation without any justification. Competition law must apply to any tender and authorities must comply with it regardless of whether there are bids. Violation of the requirements of the Competition Law is a condition for recognizing the actions (decisions) of a government authority as illegal. The requirement to submit a certificate not provided for by the Administrative Regulations of the municipal formation of the resort city of Anapa dated May 17, 2012 N 1299 (another regulatory legal act) is illegal and creates restrictions on competition at auctions.
The administration in its response referred to the inconsistency of the arguments of the complaint, as well as the legality and validity of judicial acts. According to the administration, the applicant’s actions are aimed solely at causing harm to persons interested in the outcome of the case (the winners of the competition). Therefore, the entrepreneur was rightfully denied judicial protection (Article 10 of the Civil Code). The entrepreneur did not submit an application for participation in the auction within the period established in the information message. Therefore, the courts came to a reasonable conclusion that the applicant had no interest in challenging the tender. The condition for providing a certificate from the tax authority (about the absence of debt to the budget) was determined by the competition commission in accordance with its competence, which does not contradict the Rules. This condition of the competition applied to all bidders without exception, which refutes the applicant’s argument about a violation of antimonopoly legislation. The entrepreneur did not submit an application to clarify the terms of the competition within the established time frame, therefore the administration cannot be recognized as violating paragraph 47 of Order of the Federal Antimonopoly Service dated February 10, 2010 N 67.
Aslanyan P.A. The response also refers to the fact that the district court has no grounds for satisfying the entrepreneur’s complaint. He indicated that, in accordance with the information message posted on the official website of the administration, he had collected and submitted to the auction organizer the necessary list of documents. According to the results of the competition, Aslanyan P.A. A lease agreement dated September 27, 2013 N 3700005698 was concluded with the Department of Property Relations of the Municipal Administration of the Anapa Resort City. land plot non-agricultural purposes with cadastral number 23:37:0108003:299. The entrepreneur did not submit an application for participation in the auction, did not make a deposit, Required documents I had no idea. Having assessed the documents submitted by the applicant (the attorney’s report on the execution of the order dated September 17, 2013, the entrepreneur’s letter to the administration dated September 25, 2013), the court of first instance came to the correct conclusion that the entrepreneur had no interest in declaring the corresponding requirement of the information message illegal. Obligation to provide a certificate from the tax authority that the applicant has no debt to the budget is an obvious fact and does not require any explanation from the auction organizer. The requirement to provide such a certificate complies with paragraph 10 of the Rules and does not violate the rights of potential applicants. By decision Supreme Court Russian Federation dated July 1, 2013 N AKPI 13-430, adopted at the request of S.V. Komarova, paragraphs 6, 8, 10, 17, 30 of the Rules were recognized as not contradicting current legislation. Thus, the legislation does not establish an exhaustive list of documents that must be submitted by the applicant to participate in the auction. The certificate is a document of the established form (approved by order of the Federal Tax Service of Russia dated January 21, 2013 N ММВ-7-12/22@ “On approval of the recommended form of a certificate of the taxpayer’s fulfillment of the obligation to pay taxes, fees, penalties, fines, the procedure for filling it out and the recommended format for its presentation in electronic form via telecommunication channels"), therefore, can be submitted by any person who wishes to participate in the auction. The requirement to provide a tax certificate is of a general nature, does not put the entrepreneur in unequal conditions with other persons applying for participation in the competition, does not limit the access of an unlimited number of persons to participate in the auction, and therefore does not violate the provisions of Article 448 of the Civil Code and Article 17 of the Law on competition. Applicant's links to judicial practice are incorrect.
Vakhtangov D.F. in the response, he pointed out the legality of the administration’s actions in organizing the auction, including the requirement for applicants to provide a certificate from the tax authority about the absence of debt on mandatory payments. The information message complies with the provisions of Article 38 of the Land Code, paragraphs 5, 8 and 10 of the Rules. The requirements of the tender documentation are feasible and do not violate the rights of potential bidders. The applicant’s reference to the inconsistency of the information message (in the contested part) with the legislation on the protection of competition was not reasonably accepted by the court of appeal, which pointed out the lack of evidence in the case that the administration’s requirement to provide a certificate from the tax authority deprived the applicant of the opportunity to participate in the auction. The case materials confirm that there is a set of grounds provided for in Article 198 of the Code (violation of the law and violation of the applicant’s rights) to satisfy the entrepreneur’s demands. In this case, the requirements for recognition of the auction (transaction completed as a result of the auction) were not declared invalid, which also indicates the entrepreneur’s disinterest in challenging the actions of the auction organizer (tender documentation).
No responses to the complaint were received from other persons involved in the case.
In accordance with Article 153.1 of the Code, the court hearing of the cassation instance was held through the use of video conferencing systems with the assistance of the Nineteenth Arbitration Court of Appeal.
At the court hearing, the entrepreneur’s representative supported the arguments of the complaint, asked the decision and the appeal ruling to be canceled and the stated demands to be satisfied.
Representatives of the administration, Vakhtangova D.F. and Aslanyan P.A. objected to the satisfaction of the complaint, referring to the compliance of the conclusions of the courts with the norms of land legislation and legislation on the protection of competition, as well as the evidence presented in the case.
Other parties to the dispute, notified of the time and place of the court hearing, did not appear at the cassation court (the Nineteenth Arbitration Court of Appeal) (they did not send representatives).
Having studied the case materials, the arguments of the complaint and reviews (objections), having listened to representatives of the entrepreneur, the administration, Vakhtangov D.F. and Aslanyan P.A., the Arbitration Court of the North Caucasus District does not find grounds to satisfy the cassation appeal.
As can be seen from the case materials and established by the courts, an information message was published on the official website of the administration on the information and telecommunications network Internet about the holding of auctions on September 27, 2013 for the sale of the right to conclude lease agreements and the right to conclude purchase and sale agreements of land plots for 22 lots ( vol. 2, pp. 14-46). The subject of the auction (in the form of a competition closed according to the form for submitting proposals on the rental price) for lots NN 1-15 was the right to conclude lease agreements for land plots in municipal ownership. The message indicates the time and place of the auction, the time and place for accepting applications, and details for transferring the deposit. The information message also contains an application form for the applicant to participate in the competition and a sample form of a land lease agreement. In accordance with paragraph 8 of the information message, in order to participate in the auction for the sale of lots NN 1-15, applicants submit to the auction organizer documents according to the list, including a certificate from the tax authority confirming that the applicant has no debt on tax payments to the budget on the date of filing the application.
During the controversial period, the recommended form of a certificate confirming the fulfillment by the taxpayer (fee payer, tax agent) of the obligation to pay taxes, fees, penalties, fines, as well as the procedure for filling it out, was approved by order of the Federal Tax Service of Russia dated January 21, 2013 N ММВ-7-12/ 22@ in order to implement the provisions of the Administrative Regulations of the Federal Tax Service for the provision of public services for free information to taxpayers, fee payers and tax agents about current taxes and fees.
According to the approved Procedure, a certificate confirming the fulfillment by a taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines is generated using the software of the tax authorities according to the information resources of the inspections of the Federal Tax Service of Russia and takes into account information related to the fulfillment of the obligation to pay taxes, fees , penalties, interest for the use of budget funds, fines payable by the taxpayer, fee payer, tax agent. The certificate is generated on the date specified in the request.
Believing that the inclusion of such a condition for participation in the auction as the presentation of a certificate from the tax authority is illegal, the entrepreneur filed an application with the arbitration court under the rules of Chapter 24 of the Code.
According to the provisions of paragraph 1 of Article 2 of the Code, the task of legal proceedings in an arbitration court is to protect the violated or disputed rights and legitimate interests of persons engaged in entrepreneurial and other economic activities.
According to the rules of Part 1 of Article 4 of the Code, an interested person has the right to apply to an arbitration court for the protection of his violated or disputed rights and legitimate interests in the manner established by this Code.
By virtue of Part 1 of Article 198 of the Code, a citizen has the right to apply to the arbitration court to declare illegal the decisions and actions (inaction) of a body exercising public powers if he believes that the contested decision and action (inaction) do not comply with the law or other regulatory legal act and violate his rights and legitimate interests in the field of entrepreneurial and other economic activities, illegally impose any obligations on him, and create other obstacles to the implementation of entrepreneurial and other economic activities.
To satisfy the relevant application, the following conditions must be simultaneously present: non-compliance of the contested actions (inaction) with the law (other normative legal acts) and their violation of the rights (interests) of the applicant in the field of entrepreneurial (other economic) activity (Part 4 of Article 200, Part 2 of Article 201 of the Code ).
When resolving the dispute, the courts proceeded from the fact that interested parties in relation to the present dispute should be understood as bidders or persons who were denied participation in the auction (competition). The publication by the organizer of an information notice about the tender is part of the tender procedure, therefore the applicant must confirm his interest in challenging this stage of the tender. The court of first instance examined the documents submitted by the applicant to substantiate the existence of interest (the attorney's report on the execution of the assignment, the entrepreneur's letter to the administration), assessed them according to the rules of Article 71 of the Code, and came to the conclusion that they cannot be accepted as proper evidence on business. The report dated September 17, 2013 on the execution of the order is a one-sided document. The administration representative did not confirm the existence of the telephone call. The letter to the administration was sent by the applicant on September 25, 2013 - six days after the deadline for submitting applications for participation in the competition (two days after the organizer recognized the applicants as bidders). The entrepreneur did not submit applications for participation in the competition (including without submitting certificates from the tax authority), and did not provide evidence of violation of her subjective rights by including in the competition documentation the condition for attaching a certificate from the tax authority. Taking into account the stated circumstances (established during the resolution of the dispute), the courts of the first and appellate instances came to the conclusion that there were no grounds for satisfying the stated requirements (Articles 198, 200, 201 of the Code).
By virtue of Part 1 of Article 286 of the Code, the cassation instance verifies the legality of judicial acts adopted by the courts of first and appellate instances, establishing the correct application of the rules of substantive and procedural law when considering the case and adopting the appealed judicial act and based on the arguments contained in the complaint and objections to it.
The argument of the entrepreneur’s cassation appeal that she has a material and legal interest in challenging the tender (the fallacy of the corresponding conclusion of the courts) is rejected by the district court, taking into account the provisions of Articles 2, 4, 198, 200 and 201 of the Code, the evidence presented in the case, as well as the factual circumstances, established by the courts of first and appellate instances when resolving the dispute.
The argument of the applicant's complaint about the violation by the auction organizer of the requirements of the antimonopoly legislation was considered and reasonably rejected by the court of appeal, which indicated that the inclusion in the tender documentation of the requirement contested by the entrepreneur does not fall under the prohibitions (restrictions) established by parts 1 - 3 of Article 17 of the Law on Protection of Competition.
The district court also does not accept the entrepreneur’s references to the legal approaches formulated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 9, 2010 N 9461/10. In this case, the supervisory court came to the conclusion that the documents developed by the auction organizer did not comply with the requirements of the federal regulatory legal act (clauses 15, 17, 21 and 28 of the Rules). While in resolving this case, the courts of first and appellate instances found that the competition documentation (information message published by the administration) complied with paragraph 2 of Article 448 of the Civil Code, as well as paragraph 8 of the Rules.
The Arbitration Court of the North Caucasus District does not see any grounds for canceling the decision of September 13, 2014 and the appeal ruling of December 10, 2014 based on the arguments presented in the complaint. No violations of the norms of procedural law provided for in Part 4 of Article 288 of the Code were established.
State duty paid by the entrepreneur as income federal budget in the amount established by the Tax Code of the Russian Federation when filing a cassation appeal (check order dated December 19, 2014).
Guided by Articles 274, 284, 286, 287 and 289 of the Arbitration Procedural Code of the Russian Federation, the Arbitration Court of the North Caucasus District
decided:
the decision of the Arbitration Court of the Krasnodar Territory dated September 13, 2014 and the decision of the Fifteenth Arbitration Court of Appeal dated December 10, 2014 in case No. A32-39699/2013 are left unchanged, the cassation appeal is not satisfied.
The decision comes into force from the day of its adoption.
Presiding
V.E.EPIFANOV
Judges
N.S.MAZUROVA
A.I.MESCHERIN

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What does the Tax Code say about you:

Article 55. Tax period
[Tax Code of the Russian Federation] [Chapter 8] [Article 55]
1. A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods.
2. If an organization was created after the beginning of the calendar year, the first tax period for it is the period from the date of its creation to the end of the given year. In this case, the day of creation of the organization is recognized as the day of its state registration.
When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.
You need to write an application to the tax office for the issuance of a certificate of no debt. The issuance period is 10 days. You can ask to speed it up. This is not prohibited by law

Dmitry, hello!
The list of documents required to confirm compliance with the requirements for procurement participants is not arbitrary and has been approved Federal law RF dated 04/05/2013 N 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”, in particular, regarding the submission of documents confirming the absence of debts:

Article 31. Requirements for procurement participants

5) the procurement participant has no arrears in taxes, fees, debts on other obligatory payments to budgets budget system of the Russian Federation (except for amounts for which a deferment, installment plan, investment tax credit have been provided in accordance with the legislation of the Russian Federation on taxes and fees, which are restructured in accordance with the legislation of the Russian Federation, for which there is a court decision that has entered into legal force recognizing the applicant’s obligation for payment of these amounts fulfilled or which are recognized as hopeless for collection in accordance with the legislation of the Russian Federation on taxes and fees) for the past calendar year, the amount of which exceeds twenty-five percent of the book value of the assets of the procurement participant, according to financial statements for the last reporting period.

If the participant does not meet the stated requirements (there are no supporting documents), the participant is excluded from participation in determining the supplier (Clause 9, Article 31 of Law No. 44-FZ).

The tax authorities are obliged to issue you such a certificate in the approved form, even if your first tax period has not yet ended.

In practice, organizations planning to participate in government procurement prepare in advance a package of documents on compliance with established requirements (at least in terms of mandatory requirements under 44-FZ).

In your case, you can try to resolve the issue with the tax office about issuing you a certificate at an earlier date.

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According to Art. 31 of the said law

1. When making a purchase, the customer establishes the following uniform requirements for procurement participants:
5)the procurement participant has no arrears in taxes, fees,
debts on other obligatory payments to the budgets of the budget system of the Russian Federation
(except for amounts for which a deferment, installment plan,
investment tax credit in accordance with the law
Russian Federation on taxes and fees that are restructured in
in accordance with the legislation of the Russian Federation, according to which
there is a court decision that has entered into legal force recognizing the obligation
applicant for payment of these amounts executed or recognized
hopeless for recovery in accordance with the law
Russian Federation on taxes and fees) for the past calendar year,
the amount of which exceeds twenty-five percent of book value
assets of the procurement participant, according to the financial statements for
last reporting period. The procurement participant is considered compliant
established requirement if they are in in the prescribed manner
an application to appeal the specified arrears, debts has been filed and a decision on such an application on the date of consideration of the application for participation in determining the supplier (contractor, performer) has not been made;

Those. the possibility of including such a condition in the tender documentation is directly provided for by 44-FZ, however, the law does not contain a requirement to confirm the absence of such debt with a certificate.

In your case, if time permits, contact the tax office on the basis of Part 1 of Art. 32 Tax Code

Certificate on the status of settlements for taxes, fees,
penalties, fines, interest are transferred (directed) to the specified person
(to his representative) within five days, certificate of execution
obligations to pay taxes, fees, penalties, fines, interest - in
within ten days from the date of receipt of the relevant request by the tax authority;

Get
certificate if you do not have time to meet the deadline for submitting documents due to
delays in the tax office - file a complaint with the FAS in accordance with Art. 105-107
44-FZ

Art. 105 44-FZ

Complaint about actions (inaction) of the customer, authorized body,
authorized institution, specialized organization, commission for
procurement, its members, contract service officials,
contract manager, operator of the electronic platform (hereinafter also referred to as the complaint) must contain:
1) name, company name (if available), location
(for a legal entity), last name, first name, patronymic (if available), place
residence (for individual), postal address, contact number
telephone number of the person whose actions (inaction) are being appealed (if any
such information);
2) name, company name (if available), location
(for a legal entity), name, location of public
associations or associations of legal entities, last name, first name, patronymic (if
availability), place of residence (for an individual) of the person submitting
complaint, postal address, email address, contact number
telephone number, fax number (if available);
3) indication of the purchase, except in cases of appeal against actions
(inaction) of the operator of the electronic platform related to accreditation
procurement participant on the electronic platform;
4) an indication of the complained actions (inaction) of the customer,
authorized body, authorized institution, specialized
organization, procurement commission, its members, officials
persons of contract service, contract manager, operator
electronic platform, arguments of the complaint.
9. Documents confirming its validity are attached to the complaint.
In this case, the complaint must contain a list of documents attached to it.
10. The complaint is signed by the person filing it or his representative. TO
a complaint filed by a representative must be accompanied by a power of attorney or
another document confirming his authority to sign the complaint.

According to Part 7 of Art. 106 44-FZ

Procurement control body has the right
suspend supplier determination(contractor, performer) in part
conclusion of a contract before considering the complaint on the merits, by sending
to the customer, operator of the electronic platform, to the authorized body,
authorized institution, specialized organization, commission for
procurement requirement to suspend the determination
supplier (contractor, performer) regarding the conclusion of the contract before
consideration of the complaint on its merits, which is mandatory for them. 237 replies

124 reviews

Hello Dmitry.

In relation to organizations created in December, first of all it is necessary take into account duration tax periods , installed for
certain taxes.
For taxes for which The tax period is a calendar year , for example - income tax, the first annual declaration must be submitted
for the period from the date of state registration of the organization to December 31 of the following year (paragraph 2, paragraph 2, article 55 of the Tax Code of the Russian Federation).
First reporting period, based on the results of which you need to draw up an income tax return, is:
1) the period from the date of state registration to March 31 of the following year if an organization created in December transfers advance payments quarterly (including with the transfer of monthly advance payments);
2) the period from the date of state registration to January 31 of the following year if an organization created in December transfers advance payments monthly based on actual profit.
The corresponding clarifications are contained in the letter of the Federal Tax Service of Russia dated January 26, 2011 No. KE-4-3/932.
IN regarding taxes , For whichthe tax period is a month or a quarter, For example, These rules do not apply to VAT.

By general rule first declarations for such taxes, organizations created in December must compile for the period from the date of registration to December 31 of the current year . However, a different duration of the first tax period may be agreed with the tax office.

This follows from the provisions of paragraph 4 of Article 55 of the Tax Code of the Russian Federation.

Article 55. Tax period

4. The rules provided for in paragraphs 2 and 3 of this article,
do not apply to those taxes for which the tax period
is installed as calendar month or quarter. In such cases, when
creation, liquidation, reorganization of an organization, changes in individual
tax periods is carried out in agreement with the tax authority at the place of registration of the taxpayer.

To obtain a certificate of no debt, as previously indicated by colleagues, you should contact the tax office with a corresponding request. The deadline for submitting a certificate is 10 working days from the date of receipt of the request.

Alena Koryakina, system analyst at OVIONT INFORM CJSC

A certificate of no debt to the budget is one of the documents most often requested by companies from the tax authorities. Its presentation is necessary when participating in tenders, obtaining loans, and concluding major transactions. Let's figure out how to submit such a certificate in electronic form at the place of request.

How to get Help?

Full name of the document: “Certificate of fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines.” Its form and format were approved by Order of the Federal Tax Service dated July 21, 2014 No. ММВ-7-8/378@. The certificate contains the name of the taxpayer, his details, information about whether, as of a specific date, he has or does not have an unfulfilled obligation to make mandatory payments to the budget, and details of the inspectorate that issued the certificate.

You can receive a certificate in electronic form by making a corresponding request through an electronic document management operator. So, in the “Kontur-Extern” system, to do this, you need to go to the “Federal Tax Service” section and select “Request reconciliation”, and then, having filled out the necessary information, indicate the type of document requested and the format for submitting the response.

When requesting reconciliation for most document types, you can select the following response file format options: XML, XLS, PDF, RTF. However, this is relevant for all documents requested from the Federal Tax Service, except for a certificate of no debt. Currently, tax authorities issue a certificate in electronic form only in the format of an XML file signed with the electronic signature of a representative of the tax authority.