Each person must pay taxes that are personal income tax, transport tax or property tax. The exact amount of fees paid by a citizen depends on what property the taxpayer has. Citizens may not have to calculate fees on their own, since this process is carried out by employees of the Federal Tax Service, after which people receive receipts on time. Companies do their own calculations. To make sure there are no debts, a certificate on lack of debt is ordered from the Federal Tax Service. It may be required by other government agencies when receiving various services by the taxpayer.
Help General Information
The document is issued exclusively by the tax service, so for its preparation you will have to contact the FTS department at the place of registration of the citizen or registration of the company. It is this organization that controls and takes into account all revenues from taxpayers in the form of fees.
A certificate of absence of debt is compiled in a strictly unified form established by Order of the Federal Tax Service No. MMV-7-8 / 378 @. It contains information on the presence or absence of debts for various fees. Additionally, data on accrued fines or penalties are provided. A document can be issued both in paper and in electronic form.
Why is a document required?
A certificate of absence of tax arrears may be required for various purposes. Most often, it is requested by various government agencies, where citizens or companies apply for a variety of services. A document is usually required in situations:
- an individual entrepreneur decides to cease work as an individual entrepreneur;
- the taxpayer changes his place of work or residence, therefore, he is registered with another branch of the Federal Tax Service;
- there is a change in the legal address of the company;
- documents are collected that allow participating in various state tenders;
- a citizen or company plans to receive subsidies from the state;
- documents are prepared to obtain a large loan;
- the company is changing the chief accountant;
- a business plan is drawn up, the main purpose of which is the expansion of the enterprise;
- Help may be requested by the counterparties of the entrepreneur or company;
- a person is involved as a guarantor or co-borrower for a large loan, so he needs to prove his optimal financial position and reliability.
A certificate of the absence of tax and duty debts can be requested both by private individuals and by different companies or individual entrepreneurs. This document is often required when concluding various civil transactions.
Types of Help
A document containing information about what debts a taxpayer has before the tax service can be presented in several forms. Inquiries differ depending on who they are issued to. The applicant may be a citizen, representative of a large company or individual entrepreneur.
Additionally, a certificate of absence of debt can be presented in the following forms:
- a document in the form of KND 1160080 is presented with an extract containing information on all payments and mutual settlements with the Federal Tax Service regarding mandatory payments, so you can see all payments made, dates of transfer of funds and amount of amounts;
- a certificate in the form of KND 1120101 provides information on the fulfillment by the taxpayer of his obligation to pay various fees or taxes, therefore it indicates only the fact that there is no debt.
The second version of the certificate should be requested after all existing debts are repaid by a citizen or company. Otherwise, the documentation will simply not be issued. A sample certificate of absence of tax arrears can be studied below.
How to get a document?
The need for such a certificate may arise both among firms and individuals. The procedure for obtaining a document is the same for all taxpayers. How to get a certificate of lack of debt? To do this, the steps are:
- documentation is issued solely on the basis of a request made by a taxpayer;
- a citizen or company representative must come to the department of the Federal Tax Service;
- a statement is drawn up in the form of an institution;
- it is allowed to make an electronic application, for which you can use the website of the Federal Tax Service or the portal of State Services;
- on the basis of such a request, a certificate is formed directly on the day of contact.
Tax officials insist that each taxpayer independently apply to the department of the Federal Tax Service to obtain a document at least once a year. This is due to the fact that due to the mistakes of accountants or various technical problems, debts may arise that the company management is not aware of. So that the debt does not increase due to the calculation of interest and penalties, it is recommended to regularly monitor its presence or absence.
Application Rules
A certificate of absence of debt can be ordered only at the department of the Federal Tax Service, in which the taxpayer is registered. To do this, you must correctly compile a statement on the form of service. This document includes information:
- information about the applicant, submitted by his F. I. O. and passport data, as well as company details, if a certificate for the company is required;
- the name of the department of the Federal Tax Service where the citizen or the enterprise applies;
- the purpose of the certificate.
A document is prepared in writing or using a computer. Only on the basis of such a statement a certificate of absence of debt is issued. A sample application can be studied below.
Application Methods
Getting a certificate of lack of debt is quite simple. It is issued in a declarative manner, and the application can be submitted by various methods:
- personal visit to the branch of the Federal Tax Service by a company representative or direct taxpayer;
- sending documents by mail, for which a registered letter with a description of the attachment is used;
- preparation of an application in electronic form on the website of the Federal Tax Service.
It is preliminary recommended that you independently check whether all taxes have been paid, for which numerous checks, receipts and other payment documents are prepared. If a company representative applies to the Federal Tax Service, then he must have a power of attorney certified by a notary.
How fast is it issued?
A certificate of absence of debt is prepared by employees of the Federal Tax Service promptly. After receiving the application, information is checked in a special service database. Based on the information received, documentation is compiled.
The most frequently issued certificate on the day of treatment. In case of serious workload, a document is issued within 5 to 10 days.
Methods for issuing
A certificate of the absence of tax arrears can be issued to the applicant by various methods. These include:
- a document is issued personally to the taxpayer if he decides to re-visit the branch of the Federal Tax Service;
- a certificate is sent by registered mail by mail to the address of registration of a citizen or registration of a company;
- if an electronic version of the document is ordered, then it is sent to the email address of the company or person.
If the certificate contains information that the taxpayer really has any debts and accrued fines, then they will have to be fully repaid, after which the document is again requested.
Rejection reason
If a taxpayer is refused a certificate, this means that he has a really significant debt. In this case, you will have to pay off the debt, the amount of which can be obtained from the employees of the Federal Tax Service.
Only after repayment of the debt is it allowed to re-request a certificate.
Validity
A certificate of tax on lack of debt has a limited and short duration. Therefore, if documentation is required for transfer to contractors or other government agencies, then it must be requested a few days before the transfer.
Such a short validity period is due to the fact that tax arrears may appear at the taxpayer at any time. Some taxes are paid by companies monthly. Often, it is often required to submit declarations on various fees to the Department of the Federal Tax Service every month. Therefore, in just a month, the content of such a certificate may be irrelevant.
Validity of this document is 10 days. Some organizations do require documentation received no later than 5 days ago.
Nuances for individuals
Not only companies, but also individuals can request a certificate containing information about the presence of debts. Citizens can receive information in several ways. To do this, you can directly contact the employees of the Federal Tax Service, after which the specialist will immediately notify the client of the presence and amount of debt.
Other nuances of obtaining information include:
- documentation is issued to citizens for free;
- You can find out information about the presence of debts using the State Service portal, for which you need to register on the site and confirm your identity, after which your personal account will contain information about all debts to the Federal Tax Service;
- if you need to get other information from the service employees, it is advisable to personally visit the department of the Federal Tax Service;
- there is no strictly established application form on the basis of which a certificate is issued, but it is advisable to ask for a form from a service employee, since each department can develop its own form;
- when compiling the application, it is indicated in what form the citizen wants to receive the document, since it can be issued in person, sent to the address of residence by mail or even sent electronically to the electronic address.
You do not have to pay a fee for such a document. Using the certificate, you can understand what debts the taxpayer has when they arose, as well as what additional fines or penalties were charged.
Urgent receipt of a document
Different companies that want to participate in large state tenders or rely on subsidies from the state may need an urgent certificate. Therefore, they need to receive a document on the day of treatment.
To do this, it is advisable to contact the employees of the Federal Tax Service with a request to draw up a document urgently. For this, a duty is usually paid, and its size may vary in different regions. In this case, usually a certificate is issued on the day of treatment.
Some third-party companies offer urgent creation of this document, but their services are expensive. Therefore, it is advisable to contact employees of the Federal Tax Service directly.
Conclusion
A certificate containing information about the absence or presence of tax arrears can be obtained by a citizen or company representative. The document is issued within 10 days, and it is not required to pay a fee to receive it. It may be provided in paper or electronic form.
Based on this document, you can understand whether the taxpayer has debts. After that, you can quickly pay off the debt with all accrued fines.