Accountants complain about problems when submitting accounting reports for 2020

Counterparty tax reporting

Of the 4 million legal entities registered in the Russian Federation, only 2 million submit meaningful financial statements, the rest submit “zero” reports or do not submit them at all. That is, only half of the companies conduct real economic activity. What the other half does is not entirely clear, and, rather, this is a question for the relevant competent authorities. To avoid dealing with such unscrupulous companies, inquire before working with them.

The data obtained can always be verified with data from Rosstat, where legal entities are required to submit their accounting reports. This information is public and freely available. The only limitation is that independently obtaining information from Rosstat is a rather complicated procedure (as from any other government agency). However, there are specialized reference and information services that extract the counterparty’s financial statements, systematize them and present them to you for review in a digestible, “readable” form of tables by year. Checking the counterparty's financial statements will help you understand:

• Whether the counterparty conducts economic activity.
• The size of the counterparty's business.
• Changes in assets and liabilities by period.
• A profit and loss statement that will show how much the counterparty company earned during the reporting period and how much it spent.

If the counterparty is engaged in economic activity, the size of the company is as stated, and the income statement shows that the company is stable and makes money for its owners, such a counterparty can be assessed positively.

How to check your balance sheet?

The balance sheet of an organization is an important document for reporting to the tax authorities. But at the same time, it provides valuable information for analyzing the company’s activities, for financial planning and forecasts.

A properly compiled balance sheet is an ordered data system that shows the movement of property, the results of the organization’s activities, the state of settlements with counterparties and obligations. The balance sheet is closely related to financial accounting and helps control the operation of the enterprise, as well as preserve the company's property.

The information contained in the balance sheet can be important and interesting not only to the owners of the organization or the Federal Tax Service, to which the company reports with this document. Balance data may be required by other interested parties:

• state statistics bodies;
• to banks in case of a loan application;
• investors and sponsors;
• counterparties;
• administrations of the regions in which the company operates.

Therefore, it is important to correctly draw up a balance sheet and check it: compare the ratios of indicators between different forms. If the balance sheet line is distorted by 10% or more, then according to Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, the tax office can impose a fine of 2000-3000 rubles on a company. If the company's reporting is subject to mandatory audit, then in case of distortions it will be more difficult to obtain a positive audit opinion. Due to errors in the balance sheet, the bank may refuse a loan, and investors may refuse to cooperate. Also, the balance sheet should not contain blots or erasures.

Stages of checking the balance sheet

Checking your balance should start with simple things. Is all key information about the organization included in the document correctly? And this:

• Full name of the organization.
• Organization address.
• Reporting date or period.
• Kind of activity.
• An identification number.
• Organizational and legal form.

Next, check whether the indicators at the beginning of the reporting period and the end of the previous reporting period coincide - in terms of the content of the indicators and the nomenclature of items. One of the important requirements of balance is continuity, when the subsequent balance follows from the previous one.

Reconcile the General Ledger and balance sheet indicators based on data from accounting registers. This will help identify possible deviations and confirm balance sheet items. Also, the balance should be based on inventory data. Conduct an inventory to ensure that the balances that appear on the accounts actually exist.

Another requirement for balance is its unity. This means that the balance sheet should be based on uniform principles of assessment and accounting, when all departments of the company use a single nomenclature of accounting accounts and the same content of accounts. And this should also be monitored not only when checking the balance, but during the very organization of accounting or its maintenance.

It should be remembered that fixed assets must be accounted for at their original cost, which includes the actual costs of construction, delivery, customs duties, installation, setup, specialist consultations, etc. The residual value is obtained by subtracting depreciation from the original cost. Fixed assets are reflected in the balance sheet at their residual value. Intangible assets must be accounted for at their residual value after actual verification.

Interconnection of reporting forms

The main and most indicative criterion for a correctly drawn up balance sheet is the equality of assets and liabilities. But besides this, some indicators of different reporting forms are related to each other. For example, some balance sheet lines and some income statement or cash flow statement lines. And this relationship must be maintained.

Let's compare the indicators of the Balance Sheet and the Income Statement:

• In line 1180 of the balance sheet, subtract the indicators - the result should coincide with report line 2450.
• In line 1420 of the balance sheet, subtract the indicators - the result should coincide with report line 2430.
• In line 1370 of the balance sheet, subtract the indicators - the result should coincide with report line 2400.

Let's compare the indicators of the Balance Sheet and the Statement of Changes in Capital:

• The indicators in line 1310 of the balance sheet must coincide with report lines 3100, 3200, 3300 (authorized capital column).
• The indicators in line 1320 of the balance sheet must coincide with report lines 3100, 3200, 3300 (column Own shares purchased from shareholders).
• The indicators in line 1360 of the balance sheet must coincide with report lines 3100, 3200, 3300 (reserve capital column).
• The indicators in line 1370 of the balance sheet must coincide with report lines 3100, 3200, 3300 (Column Retained Earnings).
• The indicators in line 1300 of the balance sheet must coincide with report lines 3100, 3200, 3300 (Total column).

Let's compare the indicators of the Balance Sheet and Explanations to the Balance Sheet and the Financial Results Report:

• Subtract the indicators of line 5100 in the explanations (column At the end of the period) - the result should coincide with the indicator of line 1110 of the balance sheet (At the end of the reporting period).
• Subtract the indicators of lines 5100 (at the beginning of the year) and 5110 (at the end of the period) in the explanations - the result should coincide with the indicator of line 1110 of the balance sheet (at the end of the last reporting period).
• Subtract the indicators in explanatory line 5110 (At the beginning of the year) - the result should coincide with the indicator in balance sheet line 1110 (At the end of the year preceding the previous reporting period).
• Subtract the indicators in the explanation line 5200 (at the end of the period) - the result should coincide with the balance sheet indicator 1150 (at the end of the reporting period).
• Subtract the indicators in the explanation lines 5200 (at the beginning of the year) and 5210 (at the end of the period) - the result should coincide with the balance line indicator 1150 (at the end of the last reporting period).
• Subtract the indicators in explanatory line 5210 (At the beginning of the year) - the result should coincide with the indicator in balance sheet line 1150 (at the end of the year preceding the previous reporting period).
• Subtract the indicators in the explanatory line 5220 (At the end of the period) - the result should coincide with the indicator in the balance sheet line 1160 (At the end of the reporting period).
• Subtract the indicators in explanatory lines 5220 (At the beginning of the year) and 5230 (At the end of the period) - the results should coincide with the balance sheet line indicator 1160 (at the end of the last reporting period).
• Subtract the indicators in the explanatory line 5230 (At the beginning of the year) - the result should coincide with the indicator in the balance sheet line 1160 (At the end of the year preceding the previous reporting period).
• Subtract the indicators in the explanatory line 5301 (At the end of the period) - the result should coincide with the indicator in the balance sheet line 1170 (At the end of the reporting period).
• Subtract the indicators in explanatory lines 5301 (At the beginning of the year) and 5311 (At the end of the period) - the results should coincide with the balance sheet line indicator 1170 (At the end of the last reporting period).
• Subtract the indicators in explanatory lines 5311 (At the beginning of the year) - the result should coincide with the indicator in balance sheet line 1170 (at the end of the year preceding the previous period).
• Subtract the indicators in the explanation line 5400 (At the end of the period) - the result should coincide with the indicator in the balance sheet line 1210 (At the end of the reporting period).
• Subtract the indicators in the explanation lines 5400 (At the beginning of the year) and 5420 (At the end of the period) - the results should coincide with the balance sheet line indicator 1210 (At the end of the last reporting period).
• Subtract the indicators in the explanation line 5420 (At the beginning of the year) - the result should coincide with the indicator in the balance sheet line 1210 (At the end of the year preceding the previous period).
• Subtract the indicators in the explanation line 5510 (At the end of the period) - the result should coincide with the indicator in the balance sheet line 1230 (At the end of the reporting period).
• Subtract the indicators in explanatory lines 5510 (At the beginning of the year) and 5530 (At the end of the period) - the results should coincide with the indicator in the balance sheet line 1230 (At the end of the last reporting period).
• Subtract the indicators in the explanatory line 5530 (At the beginning of the year) - the result should coincide with the indicator in the balance sheet line 1230 (At the end of the year preceding the previous reporting period).
• The indicator of the explanation line 5560 (Balance at the end of the period) must coincide with the indicator of the balance sheet line 1520 in terms of the amounts of short-term accounts payable (At the end of the reporting period).
• The indicators of explanation lines 5560 (Balance at the beginning of the year) and 5580 (Balance at the end of the period) must correspond to the indicator of balance sheet line 1520 in terms of the amounts of short-term accounts payable as of these dates.
• The indicator of the line of explanations 5580 (Balance at the beginning of the year) must correspond to the indicator of the balance sheet line 1520 in terms of the amounts of short-term accounts payable at the end of the year preceding the previous period.
• The explanation line indicator 5700 (Balance at the end of the period) must correspond to the balance sheet indicator 1540 (At the end of the reporting period).
• The explanation line indicator 5700 (Balance at the beginning of the year) must coincide with the balance line indicator 1540 (At the end of the last period).

Let's compare the Balance Sheet and Cash Flow Statement indicators:

• The report line indicator 4500 (At the end of the current period) must coincide with the balance line indicator 1250 (At the end of the current period).
• The report line indicators 4450 (At the beginning of the current period) and 4500 (At the end of the previous period) should coincide with the balance line indicator 1250 (At the end of the previous period).
• The report line indicator 4450 (At the beginning of the previous period) must coincide with the balance sheet line indicator 1250 (At the end of the year preceding the previous period).

If some indicators in the balance sheet do not agree, you will have to return to checking the reports, and the primary documentation in them. To avoid mistakes and painstaking “manual” accounting, use an accounting program or online service with automated preparation of reports.

How to obtain a counterparty's financial statements?

The shortest way to do this is to request it from the counterparty himself. However, there is always the possibility of data falsification in order to obtain a contract. After requesting the counterparty’s financial statements, it is recommended to compare them with Rosstat data. You can get the corresponding certificate in almost every reference and information system - Integrum, Kontur-Focus, UNIRATE24.

Based on the counterparty’s financial statements, although not directly, it is possible to establish its taxation system. So, if a company shows revenue of 68 million rubles and above, the company. A simplified taxation system is possible only for revenues below the specified amount.

Trust but check

Every company wants to see only honest and responsible representatives among its counterparties. But there are often times when, due to a partner’s dishonesty, deals break down or even cause losses. To avoid such troubles, you need to be confident in your future partner. Let's see how to check a counterparty's reporting.

Notice of VAT exemption procedure for filling out

But you can use the form for notification of the use of the right to VAT exemption, changing it a little. Exemption from paying VAT for the previous 12 months. Must be reflected in the extract from the balance sheet. Exemption from VAT gives the organization the basic right for at least 12 months. You need to make sure that all extracts from the books of income, expenses, and sales are available.

At the same time, it does not exempt from payment of import and agent VAT (clause. Deadline no later than the 20th day of the first month from which the company or individual entrepreneur began to use the right to exemption from VAT (clause

By September 1, 2002, the computer had already been in use for 3 months, which is 5 of the total service life. Tax Code of the Russian Federation for those whose revenue without VAT for the past 3 months did not exceed 2,000,000 rubles. Which of us pays VAT in this case and how to reflect the transactions in tax accounting?

The situation is how to draw up extracts from the balance sheet and sales book. An extract from the balance sheet (for legal entities) an extract from. Tax Code of the Russian Federation, a taxpayer has the right to use the exemption, but only if certain criteria are met when transferring to another taxation system. If the company operates according to a general scheme, then only part of the operations may be exempt from payment. must return the VAT accepted for deduction from the price of products (works, services), fixed assets, intangible assets that will be used during the period of exemption. All these documents will need to be attached to notifications about the extension of the right to VAT exemption.

In the balance sheet of the LLC under the simplified tax system for 2020. Balance sheet of fixed assets Form. The balance sheet is one of the main documents in accounting. A fragment of a lesson from the full course Accounting 1C 8. You need a balance sheet extract now. The example of filling out Form 2 with a loss is slightly different from the profitable option. BALANCE SHEET FOR THE TRANSPORTATION OF PASSENGERS IN INTERSTATE TRAINS FOR 19 YEARS. A defective statement or defectiveness, a document is drawn up in the presence of flaws, deficiencies, defects in produced material assets in the case. Sample of filling out explanations for the balance sheet and financial results statement. Balance sheet for the transportation of passengers on interstate trains

. In our example, where the zero balance of the LLC is given for 2020, funds were deposited for the sample. This report is prepared on the basis of the balance sheet. Sample balance sheet. Extract from the balance sheet of the educational institution of additional education for children and youth sports school, pp. Name. List of issuing special certificates of a uniform type to affected citizens. Universal Russian-English dictionary Balance sheet of fixed assets standard selected forms and standards on our portal. Recommendations for preparing attachments to the application March 29, 2012. DOCUMENTS AND SETTINGS EXPANDED BALANCE SHEET FOR THE PERIOD. How to Prepare a Balance Sheet and Income Statement

. Balance Sheet. The balance sheet consists of two sides: assets and liabilities. We wish every subscriber to this site to always have our information at hand. Balance sheet of fixed assets sample selected files. The goal is to learn the basics. The balance sheet, in contrast to the Profit and Loss Statement, reflects the financial condition of the enterprise at a certain point in time, for example 31. Example of formatting explanations for the balance sheet and profit and loss statement Order of the Ministry of Finance dated Amounts for the financial performance statement are taken from the balance sheet, t. Balance sheet text automatically. Sample balance sheet for 2015

. Sample document balance sheet for transportation. It is not difficult to fill out the relevant documents if they are available. What other documents are available. Reporting balance sheet sample. The balance sheet is a summary table indicating the sources of capital and the direction of its allocation. To obtain a license for educational activities, you must provide an extract from. The balance sheet is one of the main accounting documents; it contains balances at the beginning and end of the period and debit and credit turnover for a given period for each account and subaccount. Document file Balance sheet for transportation. Accounting for data specifically on this statement is required if it is necessary to analyze indicators that cannot be calculated on the basis of aggregated data. Extract from the balance sheet on the equipment of the educational process of the State preschool educational institution, kindergarten 35. The balance sheet reflects the financial condition of the enterprise at the end of the calculated period of time. From the balance sheet, a balance sheet is formed by calculating the balance according to.

Collection of primary data

First, you need to make sure that the company is really registered, so you should start checking with the accuracy of the TIN. There are several ways to do this. The easiest one is to visit the Federal Tax Service website, enter the TIN you are interested in into the window, and you will receive the information you need. The second method of verification involves the presence of special programs at the enterprise. The Contour Focus service also provides this opportunity. In addition, these systems allow you to request where you will receive the information you are interested in in expanded form. The extract received indicates that the company is indeed registered.

You can officially request an extract from the Unified State Register of Legal Entities (IP) from the tax service, but this is a more labor-intensive and lengthy process.

Extract from the sales book

There is no special form for such an extract. Therefore, it is compiled in any form. For example, it might look like this:

CJSC "Aktiv"

October 6, 2002

Extract from the sales book

According to the sales book for the period from July 1 to September 30, 2002, Aktiv CJSC had the following indicators:

• – sales income including VAT – 900,000 (Nine hundred thousand) rubles 00 kopecks;
• – the amount of VAT accrued on income received,
• – 150,000 (One hundred and fifty thousand) rubles 00 kopecks;
• – sales income excluding VAT – 750,000 (Seven hundred fifty thousand) rubles 00 kopecks.

General Director /Sorokin A.P./

Chief accountant / Ivanova A.A/

M.P.

Checking reports

Now that you have verified that the counterparty exists, you need to analyze its financial statements. You will learn the maximum amount of information from the balance sheet. You can request the form (marked by the Federal Tax Service) directly from your partner or receive it through specialized systems.

The balance sheet confirms several important points regarding the company of interest:

• Does the enterprise submit reports to the Federal Tax Service and, therefore, operate?
• What funds does the company have at the reporting date?

You should not enter into an agreement with a company that regularly submits zero reports to the Federal Tax Service. Pay special attention to the columns that inform about the authorized capital, borrowed funds, fixed assets, and finances.

Having financial statements in hand, it is easy to draw up a graph showing the financial position of the enterprise, based on which you can make the right decision regarding cooperation. For example, you should not rush to apply for a “trade loan” with an enterprise that has a minimum authorized capital; you risk losing your finances if the company goes bankrupt.

Delivery methods

The OKUD form 0710001, which is part of the annual report, can be submitted to the Federal Tax Service and Rosstat in the following ways:

1. Personally by a company representative to an inspector or Rosstat specialist.
2. By sending through the postal service - in this case, the letter is subject to requirements for the content of the inventory, and it must also be valuable.
3. Through an electronic document management system—in this case, the company must have an appropriate electronic digital signature (EDS) and enter into an agreement with a special operator. You can also send an electronic file with reporting through the tax website; you will also need an enhanced digital signature.

What else to pay attention to

If you are convinced that the company is registered and its financial situation suits you, pay attention to the following points, which are often signs of unscrupulous clients:

• The registration address of the enterprise should not be seen on the Federal Tax Service website among the mass ones; it is by these parameters that one-day companies can be identified.
• Check the actual address of the company's location, check whether the company you are interested in is actually located there.
• A grassroots manager can also indicate the company's dishonesty. If you notice that the manager is the director of several organizations or has any

An important issue when concluding transactions with new business partners is checking the counterparty for good faith.

The collected information about the activities of an organization that is not yet familiar will help warn the entrepreneur, saving him from the need to invest money in dubious projects.

A matter of particular importance

Today there are many unreliable organizations that are called fly-by-night organizations. They are the ones who can cause damage to the other party to the contract. At the same time, the state will receive less taxes, and a conscientious businessman will have problems in the form of a huge number of questions from regulatory organizations. Subsequently, this results in additional taxes, refusal to refund VAT amounts, and is also fraught with the imposition of considerable penalties.

Checking the counterparty for good faith is not the responsibility of the enterprise. Legislative acts do not provide for such a procedure. However, it would still be wiser and safer for every businessman to spend some time collecting information about his partners. From this we can conclude that checking the counterparty for good faith can be considered mandatory. When carrying out such a procedure, it will always be possible to prove to regulatory authorities that the company showed diligence before executing the transaction. After all, based on examples of practice, it becomes clear that the same level of responsibility is assigned to companies that deliberately entered into a relationship with a fly-by-night organization, and to those that did not learn about its dishonesty in advance and did not take the necessary precautions.

Extract from the balance sheet: fill out the form

Let's give an example. The management of Salut LLC decided to exercise its right under Art. 145 Tax Code of the Russian Federation. The accountant collected information about revenue and prepared an extract.

Director Simakov Simakov I.V.

Chief accountant Fedorova Fedorova L.A.

10.01.2020

For the next 12 months, Salut LLC will use the VAT exemption, and the accountant should monitor the amount of revenue so as not to exceed that established by Art. 145 of the Tax Code of the Russian Federation limitation.

In January 2021, to confirm your right not to pay VAT, you need to issue a second similar statement, but already 12 months in advance.

Director Simakov Simakov I.V.

Chief accountant Fedorova Fedorova L.A.

10.01.2021

Main signs of unreliability

Practical experience of the work of regulatory authorities has made it possible to identify some criteria according to which the bad faith of a counterparty can be assessed.

Thus, the main signs of unreliability of a new partner can be:

The legal address of the company, located in a place where a large number of other business entities are located, or in residential premises (for example, in apartments); — the presence of a file index indicating a large debt to the budget; - date of state registration, which took place shortly before the proposal to conclude an agreement. - the company has a single founder, who, moreover, is its director and chief accountant, because in this case it is possible that this person is a participant in an impressive number of other organizations that have a large debt in paying taxes to the budget; — reorganization in the form of a merger of the company with another company or a change in its location; — doubts arising about the authenticity of the signatures put by the director and chief accountant in primary documents and contracts.

If all or only a few of the signs described above are detected, a representative of the tax authorities especially carefully considers the legality of execution of certain documents, in particular, invoices, the data from which is used to produce tax deductions for VAT.

VAT exemption

An individual entrepreneur and an enterprise that produces these products can be exempt from paying tax. At the same time, exemption from payment is not an obligation, but a right, and almost all organizations can take advantage of it.

Thanks to this, companies will be able to avoid paying taxes. The main and only condition for this is the absence of VAT in invoices.

Companies have the right to pay taxes throughout the year. The exemption takes effect upon submission of documents.

Once the right is exercised, the company may choose not to file tax returns or pay taxes to the government.

As soon as the right has arisen, do not forget that the invoices are marked “Without VAT”. During the entire exemption period, the company must confirm its rights.

To be exempt from payment:

• 3 months before the expected date of filing the application, the enterprise’s revenue from the sale of goods should not exceed 2,000,000 rubles;
• it is necessary to keep records of the sale of goods, including excisable and non-excise ones.

If a company sells excisable and non-excise goods, then it has the right to exercise the right to exemption. However, non-excise ones are not automatically subject to such tax.

It often happens that an institution complies with all of the above conditions, but cannot be exempt from tax. Organizations that have been trading only excisable goods for three months have the right to be exempt from payment. These include:

• alcohol;
• beer;
• tobacco and tobacco products;
• petrol
• cars.

All goods are specified in Article 181 of the Tax Code of the Russian Federation.

Registration and receipt

Before registration, you must accurately calculate the amount of turnover for a three-month period. To do this, the turnover from sales (which is taxable) is added up without taking into account value added tax. Sales are not included in the calculation.

For individual entrepreneurs

This type of tax is considered indirect, as it is withdrawn from the cost of the product. To exempt an individual entrepreneur you must:

• submit an application in the appropriate form to the Federal Tax Service office;
• attach a package of documents, which includes extracts from the balance sheet, from the sales ledger and the income and expense ledger;
• receive a decision on your application.

Now an individual entrepreneur has the right not to file a tax return. If the above documents are missing, then the entrepreneur is not entitled to receive an exemption. If you do not submit your documents on time, you will also not be able to get an exemption.

You can submit documents in person or send them by certified mail with acknowledgment of receipt. The disadvantage of the exemption is the lack of the right to cooperate with companies that charge VAT, as well as a lot of paperwork.

For legal entities

Legal entities are also exempt from paying tax in a similar manner. Initially, a representative of an organization or a legal entity comes to a tax organization and submits an application accompanied by supporting documents. In particular, invoices, constituent documentation and title to security.

Then, throughout the entire exemption period, receipts will be marked “Without VAT.” They also undertake to provide an extract from the balance sheet, a balance sheet of Form 2 and Form 1 to clarify the availability of the VAT amount.

Peculiarities

Each tax system has its own characteristics when exempting from VAT.

With simplified tax system

In accordance with Chapter 26.2 of the Tax Code of the Russian Federation, a taxpayer has the right to take advantage of the exemption, but only if certain conditions are met when transferring to another tax system.

The use of the simplified tax system allows organizations to be exempt from paying income tax, property tax and social tax. Such companies are not recognized as VAT taxpayers.

An exception is this tax when importing goods into the customs territory of Russia. It is precisely this exemption that raises quite a few questions for organizations that pay taxes under the OSNO system.

Availability of declaration

Having a zero declaration also exempts you from paying value added tax. The main thing is that the invoices indicate “Without VAT”. But not many companies work according to such a system when delivering goods. Therefore, before receiving release, it is necessary to prepare in advance.

When importing equipment

When importing equipment, all companies, even those on the “simplified” market, must pay value added tax. This resolution is already actively operating in the territory of the state.

Partial release

Partial exemption is applicable for organizations that carry out several types of work. At the same time, they can count on tax exemption for one type of activity. To do this, they must comply with all the requirements specified in the current bill, including providing a zero declaration.

On UTII

Companies and individual entrepreneurs who pay a single tax are not VAT payers, in accordance with Chapter 21 of the Tax Code of the Russian Federation. An exception is VAT, which is payable in accordance with the Tax Code when importing goods to Russian customs.

If a company operates according to a general scheme, then only part of its operations may be exempt from payment.

Medical equipment

In accordance with the Tax Code, medical equipment described in Decree of the Government of the Russian Federation No. 1042 of September 30, 2020 is not subject to taxation.

The rest of the list is entitled to be subject to value added tax.

Preparing data for extract

In order not to pay VAT legally, the company needs to collect a package of documents and submit it to the tax authorities (clause 6 of Article 145 of the Tax Code of the Russian Federation). This package also includes an extract from the balance sheet. But in fact, the information that should be given in it cannot be taken from the balance sheet. To do this, you need to collect data on revenue, and you can get it from accounting registers.

For more information about how revenue is related to the balance sheet, read the article “How is revenue reflected in the balance sheet?”

To fill out the statement, you will need data on the volume of goods (work, services) sold. This should also include revenue from transactions taxed at a 0% rate.

Self-identification of risks

Of course, enterprises should not wait for inspections by regulatory authorities. Each payer has the right to use those criteria that allow the most effective verification of the counterparty for good faith.

There is an order of the Federal Tax Service No. 93-06-333 dated May 30, 2007, which contains explanations about the conditions under which a taxpayer can be considered to have checked the reliability of his potential partner. Using a fairly large number of methods will allow you to protect yourself from claims from financial authorities and ensure the elimination of risks for your business. Let's take a closer look at them.

Verification algorithm

The system for verifying counterparties at the enterprise must be streamlined. To do this, a local act is issued, responsible persons are appointed, and all criteria to be considered are provided. For example, from this procedure you can exclude those organizations that have been operating on the Russian market for a long time and have earned a reliable reputation. The expediency of the checks carried out may be limited by the amount, as well as the frequency of transactions.

One of the mandatory procedures is to request the following copies of documents to verify the counterparty:

Certificate confirming the state registration of the company; - charter; — extracts from the Unified State Register of Legal Entities; — an order appointing persons responsible for concluding contracts.

When concluding construction contracts, the relevant document will be a license to carry out such activities. It is also necessary to ensure that the partner is not involved in legal proceedings. Such information can be obtained by going to the file of arbitration cases, which is freely available and located on the resource of the Supreme Arbitration Court of the Russian Federation. To carry out such a check, simply enter the name of the potential partner and his TIN into the search bar. If the company appears in any cases, a list of them will be displayed on the screen.

To be sure that the transaction will be carried out, it is necessary to make sure that no enforcement proceedings are being carried out against the potential partner. Such information can be obtained on the portal of the FSPP of the Russian Federation. Thus, you can check not only legal entities, but also individual entrepreneurs.

Another step in determining the integrity of the counterparty is to obtain information that bankruptcy proceedings are not being carried out against the potential supplier or buyer. Such information can be obtained from the Unified Federal Register, which contains facts about the activities of all business entities of the Russian Federation. Other very useful information can also be found here, which will allow you to create an overall picture about the counterparty, for example, the value of its net assets.

Before concluding an agreement, you must make sure that your business partner has all the necessary licenses. How to get this information? To do this, you need to go to the websites of the relevant authorities that issue permits for a particular type of activity.

Before signing the contract, you should also familiarize yourself with the data contained in the counterparty’s annual reports. Such information is open to any interested party. You just have to keep in mind that going through such a procedure will require reimbursement for the costs of copying documents.

Why do you need an extract from the balance sheet?

What kind of explanations and extracts accountants have to compile in the course of their work! Some of them must be designed according to strictly established standards, others - in any form.

One of these “arbitrary” documents is an extract from the balance sheet. There is no specific form for it - each statement is unique and depends on what information and in what volume the user requires.

Let us dwell on the most common situation when an extract from the balance sheet is needed in connection with the company’s decision to exercise the right not to pay VAT (Article 145 of the Tax Code of the Russian Federation).

NOTE! This right is granted by paragraph 1 of Art. 145 of the Tax Code of the Russian Federation for those whose revenue excluding VAT for the previous 3 months in a row did not exceed 2,000,000 rubles.

About how to obtain exemption under Art. 145 of the Tax Code of the Russian Federation, read this material .

Verification of a legal entity by TIN

Obtaining information using this method is available to everyone. Checking the counterparty by TIN is carried out online. The following databases are used for this:

Website of the Ministry of Revenue; — register of value added tax payers, where you can check the partner’s details; — a register containing canceled VAT certificates; — register of single tax certificates.

There are also separate special services provided by the tax office. The counterparty is checked for them by entering the TIN in the appropriate line. The result is given instantly.

In addition, verification of the counterparty by TIN can be carried out using the following:

Databases of exporting enterprises; — systems for comprehensive disclosure of available information by stock market participants.

Internet sources where you can check the integrity of a counterparty for free exist not only for Russia. They are available for Ukraine and for many other foreign countries. Finding such resources on the Internet will not be difficult. For example, in the USA there are similar sites for every state of the country. They can be used to obtain relevant information about the counterparty.

In addition to checking a partner with the tax office, private “black lists” can also be found on the Internet, which include unscrupulous companies and debtor firms.

In order to finally make sure of the reliability of the counterparty, you can also buy his credit history at a special bureau or search for information on websites and forums where there are reviews and discussions about working with this company. But do not forget that a fly-by-night company can create fictitious websites or leave positive reviews about its work on other resources. When checking a counterparty for integrity, the source of information must be trustworthy.

How to make a balance sheet from SALT

In this article I was going to show how to make a balance sheet from SALT.

However, having figured out how I would do this, I realized that I would start using accounting rules and terms. And I’m not sure that you and I will have the same understanding of them.

So, I came up with this. I am not interested in writing a purely theoretical article. I want to engage you so that together we can go from “reviewing SALT” to filling out the balance sheet. For this I have my own approach: when giving new knowledge, I strive to ensure that there is a repetition of the previous ones. In other words, we repeat the knowledge that serves us as a support for new ones.

In other words, we repeat the knowledge that serves us as a support for new ones. I would like to note that in this series of articles about filling out a balance sheet, I will talk about general ideas, basic rules, and show how it is done.

Together with me, you will go all the way to creating a balance sheet based on the OCB of a real enterprise.

So, let's go... Here is the OCB of a working enterprise. In the previous article, we prepared her for creating a balance sheet.

Please note that I added two empty columns to the OCB: “Name” and “AP”. Why did I do this? I answer - For independent work, for warming up and remembering past knowledge. Here's what we should do now:

1. download the balance sheet and open it
2. In the “name” column, write the name of the account. No need to look at the chart of accounts. There is no need to achieve some exact match between the name of the account and what it is called in the chart of accounts. Just remember and write. It is enough that your name reflects the essence of the account. For example. I will call the 50th account “Cashier”. And in the chart of accounts it can be called “Enterprise Cash Office”.
3. in the “AP” column for each account, indicate what it is, “A – active account”, “P – passive account” or “AP – active-passive account”. Hint: Active accounts are those that store information about what the company has and this is “what” helps the company operate and earn money. Usually “it” can be touched. Active accounts always have a debit balance or zero. Liability accounts are the debts/obligations of our company. This is simply information about the amounts owed. Passive accounts always have a credit balance or zero.

Of course, putting down “A, P and AP” is not an easy task.

This requires knowledge and some reflection.

I agree that there are invoices where you can issue them right away, and somewhere you can use a hint and enter the required characteristics.

We recommend reading: Benefit for caring for three children

In any case, put it where you can do it.

And fill in the remaining empty cells according to the chart of accounts. Download the chart of accounts. Once you solve the problem, compare it with what I did.

Possibilities of the Federal Tax Service resource

There is a special service to check a potential partner. It was created by the Federal Tax Service of Russia. “Check yourself and your counterparty. Tax. ru” is the name of this resource. It provides ample opportunities for businesses. Thus, the counterparty can be checked by OGRN, TIN, location, as well as name. To do this, you need to go to the website of the Federal Tax Service of Russia “Check yourself and your counterparty. Tax. ru" to the section called "Electronic Services". It is here that a potential partner can be checked in various directions. First of all, the resource provides information contained in the Unified State Register of Legal Entities. In this case, verification of the counterparty can be carried out by entering its tax identification number, legal address, region of location or name. When checking an individual entrepreneur, only the last name of the entrepreneur can be entered.

Using the FSN website, a quick check of counterparties is carried out. Entering the correct data will allow you to see the registration date, location, OGRN, INN, and also find out whether an entry has been made about the termination of the activities of this business entity. The resource also allows you to check the legal address of the counterparty for “mass distribution”.

Based on the data obtained, a conclusion can be drawn up to check the counterparty with an analysis of the timing of its activities, its types, as well as a general idea of ​​the experience of the potential partner and whether he has the necessary licenses, possible disqualification, that is, deprivation of the right to engage in one or another activities, and other important information.

When necessary

In most cases, an accounting certificate about the availability of fixed assets also shows their residual value according to the balance sheet. She:

1. helps business owners and its participants analyze the composition and condition of the company’s non-current assets;
2. confirms the calculation of income tax;
3. promotes insurance, as well as obtaining investments and loans.

The document in question shows the cost of the operating system on a specific date. At the same time, the accounting certificate on the book value of fixed assets is not included in the mandatory financial statements.
Here we remind you about paragraph 49 of the “Accounting and Reporting Regulations” (approved by order of the Ministry of Finance of Russia dated August 29, 1998 No. 34n). According to it, fixed assets appear on the balance sheet at their residual value. It is obtained by adding the actual costs of their acquisition (construction, manufacturing) minus accrued depreciation.

Another important point. Based on paragraph 29 of PBU 6/01 “Accounting for fixed assets,” even if a fixed asset is fully depreciated, it is still kept on the balance sheet because it is used in the operation of the enterprise. That is, there is no need to include fixed assets in the [accounting certificate] when there is (was) a basis for writing it off:

1. disposal (sold, morally or physically obsolete, transferred to the capital of another company);
2. cannot generate income.

Also see “Service life of fixed assets from 2020: working with changes.”

Extract from the Unified State Register of Legal Entities

How can a counterparty be verified? The Unified State Register of Legal Entities provides information on the registration of business entities. If a potential partner attaches to all the documents he has collected a recently received extract confirming that he is registered with the state, then this will also be the basis for considering him reliable. In addition, this document can be used to check the details of the counterparty, which he indicates in contracts.

Such an extract can either be provided by the partner himself or obtained from the tax authority or on the appropriate resource.

What is included in the statement?

When drawing up an extract, you must include in revenue income from transactions taxed at a 0% rate, as well as income received from the sale of goods abroad. But the amounts of advances or the cost of goods transferred free of charge do not need to be indicated.

It is worth noting separately that there is a group of such income, which includes proceeds from the sale of land plots, the reflection of which is in question. Thus, the Ministry of Finance of the Russian Federation in a letter dated October 15, 2012 No. 03-07-07/107 indicated that such income should be taken into account as part of revenue when determining the possibility of obtaining exemption, but the courts insist on the opposite (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 27, 2012 No. 03-07-15/40261).

Checking bank accounts

Such a procedure will allow you to obtain additional information in cases where a counterparty is being audited. Bank accounts should not be:

Blocked by the Federal Tax Service; - do not have any restrictions.

In order to make sure that the account is not blocked, it is enough to go to the special service of the Federal Tax Service and enter the TIN of the counterparty, as well as the BIC of the bank servicing it. It is not always possible to find out whether there are any restrictions on the account. Some banks have already created a similar service. Others don't have it yet.

Other verification methods

In addition to obtaining information about a potential partner on all the issues listed above, you need to make sure that he has:

There are no accounts with dubious credit institutions; — there are all the necessary conditions for fulfilling contractual obligations, such as retail outlets, warehouses, transport, etc.; — it is possible to place an order for a trial, small-volume batch of goods.

Among other things, you will need to find out whether the manager’s passport is valid at the time of signing the contract. To do this, you need to visit the service of the Federal Migration Service of the Russian Federation.

When forming an idea about a potential partner, it is important to understand that the only criterion of bad faith of the counterparty usually does not lead to the company being deprived of tax benefits. Well, if such signs exist in aggregate, then even a court decision will not be made in favor of the organization.

I would like to request accounting documents as a founder of an LLC

From the content of paragraph 1 of Article 67 of the Civil Code of the Russian Federation, it follows that the procedure for providing information to participants in a business company may be established by the charter of the company. At the same time, the provisions of the company’s charter cannot limit the rights of participants to information in comparison with the rights granted to them by Federal Law No. 14-FZ dated 02/08/1998 “On Limited Liability Companies”. Restriction of the rights of participants in the internal documents of a business company is also not allowed; the relevant provisions of the charter or constituent documents are not subject to application by the courts.

I draw your attention to the fact that a person to whom a limited liability company is obliged to pay the actual value of the share acquired by the company in its authorized capital (Article 23 of the Law on Limited Liability Companies) has the right to demand that he be provided with information about the activities of the company related, respectively, to determining the actual value of the share , payable by the company.

Dear Sergey! Let me explain to you that the right of a participant in a business company to receive information about the company is provided for in Article 67 of the Civil Code of the Russian Federation, as well as certain provisions of the legislation on business companies. When exercising their right to receive information, participants in business companies are not required to disclose the goals and motives that guide them in demanding the provision of information about the company, as well as otherwise justify their interest in obtaining relevant information, except in cases arising from the law.

By virtue of paragraph three of paragraph 1 of Article 8 of the Law on Limited Liability Companies, participants in a business company, subject to the restrictions established by law, have the opportunity to demand access to accounting documents and (or) the production of copies thereof.

IMPORTANT: The Law on Limited Liability Companies provides for two forms of exercising the participant’s right to information:

Failure to provide the participant with the information specified in this paragraph is a violation of the participant’s right to information, for which the company may be held accountable in the manner prescribed by law (Part 1 of Article 15.19 of the Code of Administrative Offenses of the Russian Federation).