Federal Tax Service: the functionality of the service «How the tax office sees me» has been expanded

CrimeaPRESS reports:

The Federal Tax Service has expanded the functionality of the service «How the Tax Service Sees Me» in the personal account of legal entities, by introducing a new regime «Legal Entities Evaluation Service».

The service is useful both for value added tax payers and when concluding contracts under the Federal Law of July 18, 2011 No. 223-FZ “On the Procurement of Goods, Works, and Services by Certain Types of Legal Entities”.

The methodology was approved by order of the Federal Tax Service of March 24, 2023 No. ED-7-31/181@ (hereinafter referred to as the Methodology) and allows for a comprehensive assessment of the company’s activities in order to eliminate financial risks when interacting with unscrupulous counterparties.

Information about the risks in the activities of the taxpayer is implemented in the form of an extract in pdf format, which is signed with an electronic signature and sent to the taxpayer upon his request.

The assessment is made according to the criteria of financial stability, availability of resources and the presence of positive experience in the activity. It should be noted that the assessment of the company’s activities is carried out according to a point system, taking into account the concept of risk ranking (if the threshold value is met, the participant is assigned one point for each indicator). The verification of the company is carried out in 2 stages.

At the first stage, 11 risk factors from publicly available sources are checked, such as:

• being in liquidation or bankruptcy proceedings;
• the presence of an entry in the Unified State Register of Legal Entities about the inaccuracy of the information or the registration authority’s decision on the upcoming exclusion;
• whether it is included in the register of unscrupulous suppliers (public procurement);
• availability of information on bringing the participants of the legal entity to administrative responsibility, disqualification;
• a separate item on the payment of VAT — the presence of gaps in the tax return, inconsistencies of 0.65% of the total amount of deductions are acceptable;
• whether there are debts for taxes and other payments to the budget;
• the last three points are verification of involvement in extremist activities, terrorism, and the proliferation of weapons of mass destruction.

If the company does not meet at least one of the criteria, then the second stage of verification is not carried out. An extract with risk criteria is sent to the legal entity.

At the second stage, the parameters of the financial and economic condition of the company are assessed according to 13 criteria:

• average salary — should be higher than the industry average;
• tax burden — at least 75% of the industry average;
• according to the financial statements, they check the satisfaction of the values ​​​​of the coefficients of current liquidity, solvency, autonomy, interest coverage, return on assets;
• the absence of foreign persons in the composition of the participants;
• the number of employees for the last 2 years should be more than 50 people;
• there should be no evidence of a decrease in the number of employees, the cost of fixed assets, the value of non-current assets;
• when executing government contracts, there should be no delay in fulfilling obligations.

Statement formed in accordance with Methodologycan be verified (verified) in two ways:

• by QR code;
• through the website of the Federal Tax Service of Russia at the link https://service.nalog.ru/scoring/ by the TIN of the legal entity and by the data verification code.

If the company does not agree with the results obtained, then it can send a request to correct the information in the statement. The legal entity attaches to the request documents confirming the introduction of adjustments to increase the assessment.

source: press service of the Federal Tax Service of Russia in Sevastopol

News of the Crimea | CrimeaPRESS