Largest taxpayers: criteria 2020

What to follow

The current legislation defines the criteria for the largest taxpayers in 2020 quite clearly. To do this, you need to look at the order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06/308. It is he who determines the circle of companies that are subject to tax administration not by the Federal Tax Service or the International Tax Service, but at the federal and regional levels.

Note that the Federal Tax Service periodically updates and supplements the criteria for the largest taxpayers. For example, this role was fulfilled by order No. ММВ-7-2/582 dated October 26, 2020.

FED indicators

An enterprise may be one of the largest taxpayers based on the results of its activities accepted for consideration for any 3 years preceding the reporting period. When determining the status of an organization, data for the reporting year is not taken into account.

For your information! The status assigned to a company remains unchanged for up to 2 years after its activities cease to meet the necessary criteria. The assigned status is retained by the enterprise that arose after the reorganization procedure of the largest taxpayer for a 3-year period (taking into account the year of the reorganization).

The status is recognized as a lost entity that has been declared bankrupt in court and against which bankruptcy proceedings have been initiated (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-2/428, 06/27/2012). This provision does not apply to credit companies administered at the federal NS level. They retain their status until forced liquidation.

A non-profit company is assigned CN status if it has income that meets the established criteria.

For enterprises falling under the federal level of administration, it is mandatory to comply with at least 1 of the following parameters:

The level of tax charges exceeds the figure of 1 billion rubles. or for companies engaged in providing services in the communications or transport industries - 300 million rubles.
The amount of income received is from 20 billion rubles. (according to codes 2340, 2320, 2310, 2110 data of reporting form No. 2).
The total size of the enterprise's assets begins with a position of over 20 billion rubles.

For your information! The federal tax administration criteria also apply to legal entities engaged in activities in certain specific economic areas.

For example, similar indicators apply to some strategic structures, including the military-industrial complex:

part of the state contribution covers more than half (50%);
the average number of employees in the organization exceeds 100 people;
the total amount of export contracts for strategic products exceeds 27 million rubles;
the total amount of funds received from export agreements related to strategic goods is 20% of total revenue.

For enterprises classified at regional levels of administration, compliance with certain parameters is provided, but the scope of employment of the legal entity is not taken into account.

Among the controlled criteria that require simultaneous compliance with all of them:

income received, reflected in reporting form No. 2, within the range of 2–20 billion rubles;
the calculated amount of tax payments is within the range of 75 million rubles – 1 billion rubles;
The company's assets correspond to indicators ranging from 100 million rubles. up to 20 billion rubles;
The full-time number of employees is represented by more than 50 units.

For your information! The FED indicators that determine the inclusion of a taxpayer in the category of taxpayers when administered at the regional level are allowed to be established by tax administration departments of individual subjects of the country, subject to the mandatory approval of the criteria with the Federal Tax Service (Federal Tax Orders No. ММВ-7-2/483, ММВ-7-2/295 dated 09/19/2014, 07/20/2015 respectively). Enterprises operating under special taxation regimes do not legally have the right to move into the category of national property.

Kinds

The main criteria for classification as the largest taxpayers are as follows:

Economic performance indicators for the reporting year according to accounting and tax reporting.
Signs of interdependence and the influence of the company on the financial results of the activities of interdependent persons.
There is a special permit (license) for the right to conduct a certain type of activity.
Conducting tax monitoring.

To be classified as the largest, the performance indicators for any year of the previous 3 years are taken. In this case, the last reporting year is not taken into account. This status is maintained for 2 years following the year in which the company ceased to meet the established criteria.

Largest taxpayers: criteria for inclusion in 2020

We can safely say that the largest taxpayers operate according to their own separate rules, which are prescribed in tax legislation. And, of course, the demand and control over them is greater than with ordinary individual entrepreneurs and LLCs. Let's consider where the watershed lies.

What to follow

Note that the Federal Tax Service periodically updates and supplements the criteria for the largest taxpayers. For example, this role was fulfilled by order No. ММВ-7-2/582 dated October 26, 2020.

Kinds

The main criteria for classification as the largest taxpayers are as follows:

Economic performance indicators for the reporting year according to accounting and tax reporting.
Signs of interdependence and the influence of the company on the financial results of the activities of interdependent persons.
There is a special permit (license) for the right to conduct a certain type of activity.
Conducting tax monitoring.

first criterion

The company will be administered directly by the Federal Tax Service if one of the indicators for the reporting year has the following meaning:

the total amount of federal tax accruals according to reporting is from 1 billion rubles;
for communications or transport organizations – from 300 million rubles;
the total amount of income according to annual form No. 2 “Profit and Loss Statement” (indicator codes 2110, 2310, 2320, 2340) – from 20 billion rubles;
assets – from 20 billion rubles.

Almost the same applies to defense enterprises (at least one of the criteria):

the amount under export contracts for the supply of strategic products – from 27 million rubles per year;
revenue from export deliveries of strategic products – from 20% of total revenue;
average number of personnel – over 100 people;
state share – from 50%.

The Federal Tax Service will also oversee organizations from the list of strategic enterprises for which one indicator is important:

the amount under export contracts for the supply of strategic products – from 27,000,000 million rubles per year;
revenue from similar transactions – from 20% of total revenue;
average number of personnel – from 100 people;
state share – from 50%.

Credit institution, insurance/reinsurance organization, mutual insurance company, insurance broker, professional participant in the securities market, non-state pension fund, if available:

banking licenses;
licenses for insurance, reinsurance, mutual insurance, intermediary activities as an insurance broker;
license of a professional participant in the securities market and/or license to maintain a register;
license for pension provision and insurance.

If the company has submitted a request for tax monitoring, subject to the following conditions:

submission of all information in accordance with clause 2 of Art. 105.27 Tax Code of the Russian Federation;
compliance with the criteria of paragraph 3 of Art. 105.26 Tax Code of the Russian Federation;
compliance of the information interaction regulations with its form and requirements;
compliance of the company's internal control system with Article 105.26 of the Tax Code of the Russian Federation.

At the level of the Federal Tax Service, administration will be subject to simultaneous compliance with the following conditions:

The total amount of income according to the annual profit and loss report (codes 2110, 2310, 2320, 2340) is from 2 to 20 billion rubles inclusive.
The average number of staff is from 50 people.
Assets – from 100 million to 20 billion rubles inclusive, or the total amount of accruals of federal taxes and fees according to reporting – from 75 million to 1 billion rubles.

second criterion

With regard to interdependence, tax authorities are guided by the rules of Article 105.1 of the Tax Code of the Russian Federation. This is when relationships with legal entities can influence the conditions or economic results of the company’s main activity with indicators that correspond to the category of the largest payers.

Also see 2020 Small Business Criteria: Table.

Special situations

Non-profit organizations can be classified as the largest payers if the total income from sales and non-sales income according to annual income tax reporting is from 20 billion rubles.
When the largest payer is reorganized, the successor(s) retain this status for 3 years, including the year of reorganization.
If there is a court decision to declare bankrupt and bankruptcy proceedings are introduced, the status of the largest is terminated (except for banks).
Banks transferred for administration as the largest to the Federal Tax Service, if their license is revoked before a court decision to complete forced liquidation or bankruptcy, retain the status of the largest taxpayer.

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Special situations

Non-profit organizations can be classified as the largest payers if the total income from sales and non-sales income according to annual income tax reporting is from 20 billion rubles.
When the largest payer is reorganized, the successor(s) retain this status for 3 years, including the year of reorganization.
If there is a court decision to declare bankrupt and bankruptcy proceedings are introduced, the status of the largest is terminated (except for banks).
Banks transferred for administration as the largest to the Federal Tax Service, if their license is revoked before a court decision to complete forced liquidation or bankruptcy, retain the status of the largest taxpayer.

Financial and economic indicators

Indicators are taken for any year out of three preceding the current reporting period.
If in the reporting year an organization ceases to meet the criteria of the largest taxpayer, then it retains its status for another two years. The largest taxpayers may also be non-profit organizations, based on the total volume of income from sales and non-operating income according to the annual tax reporting for income tax.