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And why does it matter
A firm can look good on the outside, have a beautiful office and a polite sales team, but inside there are huge debts, courts and a director on the run.
Alena Iva
And if you accept VAT deductible, the tax authorities can arrange the torn years for you just because the counterparty seems to her somehow unreliable.
Therefore, counterparties must be checked. Here's how to do it.
I’ll make a reservation right away: there are 16 ways to check a counterparty for different databases, sites and services, and if you use all of them, it will be worth the time. On the other hand, a counterparty that has passed all 16 steps is gold. If you started the check, and the first five stages turned out to be a failure, you can immediately refuse this counterparty - it is unlikely that you will find something good further.
How to check a counterparty: step by step
- Request copies of the main documents from a potential counterparty.
- Obtain an up-to-date extract from Rosreestr.
- Check if the counterparty has a mass address.
- Check if the director is disqualified.
- Specify what kind of business the counterparty is running: small or medium. This will show the level of turnover of the company and the number of employees in the organization.
- Check if the counterparty is bankrupt.
- Check if the counterparty is excluded from the Unified State Register of Legal Entities.
- Search for a counterparty in the database of bailiffs.
- Check the counterparty in the file of arbitration cases.
- Examine the financial statements of the counterparty. This will show if he has a profitable business.
- Check the passport of the head or individual entrepreneur for validity.
- If on the part of the counterparty the contract is going to be signed by a person with a notarized power of attorney, clarify whether its term has expired.
- If your counterparty must have a license to operate, check its validity.
- See if the director is a nominee.
- Check if the counterparty is making changes to the Unified State Register of Legal Entities.
- Check if the counterparty is included in the register unscrupulous suppliers.
Why check counterparties
Unscrupulous companies are very good at pretending to be trustworthy. You can not trust either abundant advertising on the Internet, or generous discounts, or expensive suits. That's why check counterparties according to documents.
Calculate those who will not fulfill their obligations. My clients often talk about dishonesty of partners. The beauty salon was poorly renovated and disappeared - the losses amounted to a third of the original repair amount. The customer did not pay the builders for the work performed for three years - it was necessary to sue, but the customer went bankrupt.
It often happens that the buyer accepts the goods and does not pay. Or vice versa: the supplier receives an advance payment and does not ship the goods. The check will help decide whether it is worth cooperating with the counterparty, or there is a risk that he will not fulfill his obligations.
Do not work with ephemera. The counterparty may turn out to be a one-day firm that was created a week ago specifically to take advances from customers and disappear. In this case, you will only lose money, but this is also unpleasant.
It may turn out that the company does not exist at all. There is a website, there is a name and an account for transferring money, but there is no legal entity, and deceivers are hiding behind the website.
Calculate the scammers. Your counterparty may be committing financial crimes, such as cashing out or taking illegal loans. In this case, law enforcement agencies will check not only the counterparty, but also you as his partner.
Avoid dealing with bankruptcy. You can contact a firm that is in bankruptcy. If you transfer money to such a firm, you will not see it soon, if at all.
Any transaction with a bankrupt, including yours, may be challenged in court by creditors. To get the money back, you need to be included in the register of creditors and wait for the end of the bankruptcy procedure, which can take several years.
Do not have problems with the tax. If the tax authority considers that you have not sufficiently checked the integrity of a potential counterparty, you may be denied a tax benefit. That is, you will not be able to pay less taxes - get a tax deduction or apply a reduced tax rate.
A case from one's life. After a tax audit of one company, additional income tax and VAT were charged in the amount of 10 million rubles. The fine and penalties went up another 4 million.
The reason for this was one supply contract. The tax office said that the firm did not show due diligence when concluding the contract: the counterparty could not conduct real economic activity, did not pay taxes and generally existed only on paper.
We went to court, but he sided with the inspection. It turned out that the counterparty was generally excluded from the register legal entities.
During the audit, the tax authorities found out that the passport of the person who signed the contract on behalf of the counterparty does not exist, and the signatures are fake. Then the police joined this case - the real fun began. The police were looking for undelivered goods, CEO and raised the dishonest counterparty to the ears of all partners, including our unfortunate company, which in the end had to pay taxes and pay a fine.
Enforcement proceedings begin after winning cases in court. This suggests that a potential partner not only sues and loses, but also continues not to pay the bills.
On the same resource, you can also see tax arrears, they are also collected through bailiffs.
Check the counterparty in the file of arbitration cases
If there is no power of attorney on the site or it is revoked, the contract cannot be signed - such a transaction may be invalidated. First you need to contact the head of the counterparty, obtain evidence of the approval of the transaction and request a new power of attorney.
Check license validity
If your counterparty must have a license to carry out activities, it is better to check its validity - you never know. Without a license, he simply does not have the right to conclude transactions.
The presence of a license can be viewed in an extract from the Unified State Register of Legal Entities on the tax website, and its validity can be checked by address.
For example, you can check the license for the sale of alcohol in the register of licenses of the Federal Service for Regulation of the Alcohol Market, and on educational activities- in the register of licenses of the Federal Service for Supervision in Education and Science.
Inclusion in the register of unscrupulous suppliers does not immediately characterize the organization as unreliable. But along with other verification methods, it will create an overall picture of the counterparty.
Rules so as not to get confused and not forget anything
On August 1, the tax authorities published more information about the companies in the public domain. But this information, therefore, I have prepared Counterparty Verification Regulations, which can be printed and applied to transactions. This way you will show the tax or court that you have checked the partner in as much detail as possible.
Another regulation will help to decide whether it makes sense to work with a potential counterparty.
I recommend considering all verification steps as a whole. If a potential counterparty did not pass the test in one or two steps, you can clarify the reasons with him and then make a decision to conclude an agreement. If you see that the counterparty has not passed the test for most of the steps, it's not worth the risk - look for a more reliable partner.
Before the Decree of the Supreme Arbitration Court of October 12, 2006 No. 53, it was necessary to check a partner only to protect yourself from fraudsters. And even then they checked it “on the knee” - they tried to find out more about the future partner through acquaintances or simply counted on luck.
After Decree No. 53 was passed, the tax authorities began to require businessmen to carefully choose partners. Now, having run into an unscrupulous counterparty, you risk getting not only a loss from an unexecuted transaction, but also sanctions from the tax authorities. In this article, we will tell you how to check future buyers and suppliers in order to securely conclude a contract.
From this article you will learn:
Who is an unscrupulous counterparty and what threatens cooperation with him
An unscrupulous counterparty is an individual entrepreneur or company that does not fulfill its obligations to partners and the state. They engage in fictitious activities, fraud and tax evasion.
In the Letter of the Federal Tax Service of Russia dated March 23, 2017 No. ED-5-9 / [email protected] states that the tax authorities should pay attention to the sufficiency and reasonableness of the measures taken by the taxpayer to verify the counterparty. If the partner turns out to be a one-day firm and evades taxes, then you will be punished for this.
Additional taxes is the key threat. For cooperation with an unscrupulous partner, the tax authority may charge you additional VAT payable or refuse to accept transaction costs.
Alpha LLC on the USN "Income minus expenses" purchased from the supplier materials for the main activity in the amount of 1 million rubles. The income for the year amounted to 3 million rubles, the tax base for the simplified tax system was 2 million rubles, the tax payable was 300,000 rubles.
During the audit, the tax authority found that the supplier was unscrupulous, and forbade the cost of materials to be taken into account in expenses. The tax base will be all 3 million rubles, and the tax amount will be 450,000 rubles. That is, the company was additionally charged 150,000 rubles of tax even though the unscrupulous counterparty fully fulfilled its obligations to Alpha LLC.
Financial damage. An unscrupulous partner may disappear immediately after receiving money or products, and the company will be left without materials and goods.
LLC Pravda contacted Alpha LLC. The representative of the partner offered to purchase materials for production at low prices, only asked for an advance payment. To prove his honesty, a representative of Pravda LLC showed the company's website with positive customer reviews.
Without thinking twice, the partners shook hands. The director of Alfa LLC ordered the advance payment to be transferred, and the partner's representative hastily retreated. The next day, Alfa LLC tried to get in touch with the scammers, but to no avail. During a belated check, we found out that there is no such company in the Unified State Register of Legal Entities, and the representative did not show either a passport or a power of attorney. And the colorful site, which the crooks boasted about so much, has changed its address and is now owned by Sincerity LLC.
Damaged reputation. The Federal Tax Service remembers your history: contacts with dubious persons - good way stand in line for a tax audit. Partners may doubt your professionalism if you are often deceived by scammers. It is dangerous to work with you, because sooner or later scammers will bring you to the point that you will not be able to pay off your obligations. Other attackers, having learned about your failure, may try to cash in on you.
Check your partner before any deal, even if you have a long-term business relationship with him. But Special attention devote to working with new contractors. The signal for strict verification will be:
- prepayment requirement;
- request for installment or deferment of payment;
- the amount of the transaction that is significant for your business;
- the presence of signs indicating dishonesty.
What are the characteristics of attackers
If your new or old partner has these signs, then you should be on your guard and do a thorough check of his conscientiousness.
Bulk registration address is the address where many legal entities are registered. It is pointless to visit company executives at a mass address, probably they have never been there. In the event of a conflict, you will not be able to contact the partner by coming to his office. Every city has these addresses. in business centers and industrial enterprises, which rent offices and premises for rent, there may also be several organizations, but this is normal.
Registration on a mass address alone does not mean dishonesty. Decent firms are also registered at such addresses, which save on office rent.
Mass Director- this is an individual who manages a large number of legal entities - from five. Surprisingly, all the companies they head are in different directions: from residential development to the export of oranges.
In organizations with a mass director, activities are usually fictitious, and they are created to evade taxation.
The company was registered a few days before the transaction. The sign has a dual character. This is a typical characteristic of one-day firms, but it can also be a start-up firm that has just opened.
Unsatisfactory financial situation— financial results of the company — profit or loss. An organization that operates at a loss will not pay for the shipped products on time. And if she has loans, then you run the risk of running into a pre-bankrupt enterprise. Collecting your money in the bankruptcy procedure is an unsuccessful undertaking - according to statistics, the share of creditors' claims satisfied by selling the debtor's property for 9 months of 2018 amounted to 6.8%.
Pay attention to company property. The presence of real estate and fixed assets is good, and their absence is another sign of a one-day firm.
Inability to get in touch with the head of the future partner. Unscrupulous persons will work with you through representatives, and try to hide information about the real director or founders. And the representative himself will not rush to confirm the authority - he forgot the power of attorney at home, left it in the car, ate a hamster, etc.
Lack of information about the counterparty on the website of the Federal Tax Service and in other services. Now there is information about all companies, regardless of size, and on the tax website you can get an extract from the Unified State Register of Legal Entities and EGRIP. The lack of information on the network is a signal of dishonesty.
It is worth judging a company only by a combination of signs, the more there are and the more serious they are, the higher the likelihood of dishonesty. Much depends on the nature of the firm. For example, a cleaning company may not have real estate or expensive equipment, simply because it does not need it.
How to check a counterparty by TIN and other details for free
Start the check by requesting the documents of interest from the partner. If he refuses to give them or takes time, use the Internet. There are paid and free services for verification. Most of the free sites are enough to identify unscrupulous individuals and intruders. To reduce business risks, check yourself and your counterparty in the following services.
1. Website of the Federal Tax Service. The nalog.ru website provides many opportunities for checking yourself and your counterparty by TIN and other details. The tax authorities have provided the following services for checking themselves and counterparties by TIN for free.
Service "Checking the counterparty". Following the link, you can check the fact of registration of an individual entrepreneur or legal entity in the Unified State Register of Taxpayers. To do this, you need to enter the TIN, KPP (if known) and the date of the transaction with the counterparty.
An organization with this TIN is registered in the Unified State Register of Taxpayers
Bulk registration address verification service. Here you can check legal address partner or get a list of bulk addresses in the designated region.
Addresses of mass registration in St. Petersburg
Service for searching information in the register of disqualified persons. A disqualified person is a person who, on the basis of a court decision, does not have the right to be the head or founder of an organization. Individuals can also be disqualified.
On the site you can check the head of the future partner company. The most common reasons for getting into the register are fictitious registration, non-compliance with regulations and labor violations.
The person with the specified full name is not included in the register of disqualified persons
Service for obtaining information about persons who cannot manage the organization. This service will provide information about individuals who cannot lead or represent a particular organization. Information enters the service from judicial acts.
There are no persons in the organization with this TIN in respect of which the fact of the impossibility of participation or leadership has been established
Unified register of small and medium-sized businesses allows you to establish the fact of registration of your partner, if it belongs to a small or medium-sized business, in the registry. Based on the results of the issuance, you can download the certificate in pdf. To search for information, one requisite is enough - TIN, OGRN, OGRNIP, full name of the entrepreneur or company name.
Unified register of small and medium-sized businesses - by TIN we found the organization, its details, category and region in which it is registered
Service for obtaining an extract from the Unified State Register of Legal Entities / EGRIP. You can check yourself and your counterparty by TIN on the tax website by receiving an extract from the register of legal entities and individual entrepreneurs. The extract will reflect the basic information: date of registration, place of registration, etc. If there is no information about the partner, he is not registered.
The extract contains information about the founders, about the head, about the dates of registration with the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS, the legal address and all the details. If any information is unreliable, then there will be a line “Additional information”, where it is indicated “information is unreliable (results of verification of the accuracy of information about the legal entity contained in the Unified State Register of Legal Entities)”.
An extract from the Unified State Register of Legal Entities shows the date of registration of a legal entity, legal address, full name of the founders and head, place of registration with the Federal Tax Service, etc.
2. Card index of Arbitration cases. Contains all information about litigation where an individual entrepreneur or legal entity is involved. The partner can be checked by TIN or the name of the legal entity and full name of the individual entrepreneur. You should be interested in cases where the future counterparty is the defendant. You can open a court case and read judicial acts and decisions. A large number of litigation, especially debt collection, is a reason to doubt a partner.
The Arbitration Case File displays a list of completed and ongoing litigation against a partner
3. Database of enforcement proceedings. Check legal and individuals for the presence of debts presented for collection, it is possible through the database of bailiffs. The presence of enforcement proceedings means two things:
- the counterparty lost the dispute in court;
- he continues not to pay his debts.
You probably do not want to cooperate with such a person.
The data bank of enforcement proceedings shows information about the debt that was presented to the bailiff service for collection
4. Unified federal register of bankruptcy information. A bankrupt counterparty is the worst case scenario. Challenging transactions, disputes with other creditors, and in the end, only a small part of the money returned - this is waiting for you if you have not checked the partner through the EFRSB. If the future partner is on the register, refuse to cooperate with him. To search for a counterparty, go to the "Registers" tab, then - "Debtors" and enter its details.
The Unified Federal Register of Bankruptcy Information contains information on all bankrupt legal entities and individuals
5. Services to receive financial statements . Many services will give you counterparty accounting for a fee, but we recommend the website of the Federal Statistics Service. To get the reporting of the company of interest, click on the button "Provision of accounting (financial) reporting data", then " short information"and click on the link" Provision of data for annual accounting (financial) statements starting from 2012.
The sequence of actions to obtain accounting
Enter details and reporting date. Select the report format: .doc or .xlsx, an input field will appear Email where you will receive the report. Doc-file is convenient for reading and printing, xlsx - for calculations.
Advice: It is not always possible to order reports through Google Chrome, we recommend using Internet Explorer.
If you cannot analyze the partner's reports on your own, then use the Excel table, which we have prepared especially for our readers. In it, you can automatically carry out basic calculations and get recommendations. You only need to download the balance sheet and the report on financial results and carefully insert into the table. All indicators will calculate themselves and help you make the right decision.
You can also analyze reports on free services, for example, "Your financial analyst" or Itfinans.ru. Enter your data in the balance form and get a free analysis, which is almost as good as paid services.
6. Passport verification service. You can check the validity of the passport of the representative of the counterparty, director and founders. Whether or not to work with a company whose director has an invalid passport is a purely rhetorical question. To check your passport, you will need a series and document number. As a result, you will find out if it works now.
Passport verified by us is valid
7. Service for checking the power of attorney of a representative. When working with a representative, immediately request a notarized power of attorney for the right to act on behalf of the company. If he presented it to you with ease, then do not be too lazy to check its content and validity. To do this, enter the number and date of the power of attorney.
Website of the Federal Notary Chamber
8. Service "FAIR BUSINESS"- an analogue of paid services for checking counterparties. "For an honest business" will check the counterparty by TIN and details known to you. The base is formed at the expense of the project participants, and there are two sides: it is free, but there is little information on many individual entrepreneurs and legal entities.
The site is convenient to use if the company has created a card there. Then you can get all the information that we collected from previous services. By entering any props into the search, you will find a partner and see financial statements, lawsuits and other information on the appropriate buttons.
The result of the search in the service "FAIR BUSINESS"
These are the main services for checking counterparties. Use them and save the results of the check to prove your prudence.
If you often deal with new partners, collecting information bit by bit from each source will take a lot of time. In this case, refer to paid analogues.
Paid services for checking counterparties
Paid services are aggregators of information from free sources. All services are special, although their capabilities are about the same. Note that all the free services above check only Russian individuals and legal entities. Many paid programs, for example, “Kontur.Focus” and “Spark” also check foreign partners for additional money.
1. "Contour. Focus". Convenient service for checking contractors. By TIN or partner name, you can find and download in a convenient format:
- a brief summary of the company;
- information about cases in the Arbitration Court;
- data on collateral;
- information on public procurement;
- licenses, certificates and company declarations;
- information about trademarks legal entity;
- information about the mention in the media and the Internet;
- posted vacancies;
- a list of links that can be visualized as a web;
- auto the financial analysis counterparty.
Results of the Contour.Focus test
Through the "Connections" button it is convenient to find persons connected with your partner. Perhaps these will be your current or past partners with a good reputation, which will be a plus for a new counterparty. And maybe vice versa: in the chain of connections you will see people with whom you definitely would not contact.
- convenient and intuitive interface;
- visualization of relations between companies and owners;
- checking the passports of individuals;
- information about licenses and certificates of companies;
- one-time access;
- verification of foreign companies;
- mobile app for iOS and Android;
- covers the needs big business in checking partners.
- cost - the price of a package with a full range of functions - from 57,500 rubles, cheaper packages provide fewer features;
- financial analysis is not interactive - it can only be uploaded;
- to request information about foreign companies you need to pay extra 12,500 rubles;
- the operation is updated within 5 to 7 days (the delay is greater than that of SPARK and Prima-Inform);
- there is no information about blocked accounts of companies.
Prices for tariffs - from 22 to 185 thousand rubles a year. You can buy access for one day - from 1,300 rubles.
2. SPARK. Aggregates information from various sources. The service is similar to the previous one and has similar features.
Company card on SPARK
- the database is updated every 1-2 days;
- companies are displayed on the map - it is convenient to search for the nearest partners;
- the database includes companies from the CIS countries;
- financial analysis online;
- covers the needs of large businesses in partner verification
- SPARK does not show prices on the website; according to reviews on the Internet, an annual subscription costs more than 200,000 rubles;
- it is impossible to check the passports of individuals;
- incomplete list of licenses and certificates compared to "Kontur.Focus";
- no mobile app.
3. "Prima-Inform". Favorably differs from the previous analogues in the update rate. Thanks to the “gateway” data loading algorithm, the database is formed instantly. The functionality of the system is simpler than that of SPARK and Kontur.Focus, but it is more than enough for small and medium-sized businesses.
Service "Prima-Inform"
- you can get a business certificate about an individual entrepreneur or organization (includes an extract from the Federal Tax Service, information about affiliation, litigation, bankruptcy and issued licenses) for 300 rubles;
- instant database update;
- displays information about the facts of blocking the company's accounts.
- unloading is available only in the most expensive package;
- financial analysis is only available for download.
The tariff for 100 checks per year costs 10,000 rubles, for 300 checks per month - 35,000 rubles a year. A tariff without restrictions on the number of checks will cost 45,000 rubles per year. Tariff price from complete package features are not listed on the website.
Summary: how to be careful when choosing a counterparty so that the tax office does not find anything to complain about
Exercise caution to protect yourself from fraudulent contractors. Follow simple rules:
- Check old and new partners, especially if they set conditions for prepayment, installments, or want to make a deal for a large amount;
- Pay attention to signs typical for scammers:
- mass registration address;
- lack of information on the Internet and verification services;
- mass director;
- difficulty getting in touch.
- Request documents from a partner. The fact that he provided all the documents already speaks in his favor;
- If it was not possible to receive documents from the counterparty, use free services. Together they provide enough information to make a decision about cooperation;
- If you often change partners, then checking on free services will take a lot of time. Do not save and buy a program to check. It can be “Kontur.Focus”, “Spark”, “Kasebook”, “Card file”, “Prima-inform” and any others. The choice depends on your capabilities and needs.
The Federal Tax Service obliged all participants in the transaction to exercise due diligence. This concept appeared in the practice of tax disputes in 2006, and after some time it acquired a much greater meaning than it was originally intended to. What is due diligence? What methods and services exist to check the agent for reliability, we will analyze in this article.
Due diligence is a timely and detailed assessment of the reliability of the counterparty.
The reliability of a counterparty is a complex concept that includes the following criteria:
- the financial condition of the company;
- solvency;
- participation of the company in litigation;
- belonging of the company to the number of one-day firms.
Companies that value their financial condition and reputation have long carefully checked counterparties before concluding a deal. After all, as the proverb says, God saves the safe, and it’s better to check once than to spend a lot of money and time on litigation and restoring reputation in the future.
You can check the counterparty for reliability in two ways:
- Conduct a self-check. To do this, request a number of documents from the partner:
- Extract from the Unified State Register of Legal Entities, which will allow you to check the relevance constituent documents legal entity;
- Constituent documents (contract or charter of the organization). It is necessary to check the reliability of the data presented, reconcile with the date of registration indicated in the extract from the Unified State Register of Legal Entities;
- Certificate of OGRN and TIN;
- Annual balance sheet for the last reporting period;
- License, if required. Federal Law No. 99 “On Licensing certain types activity” helps to find out whether the activity of the audited counterparty is subject to licensing. It is important to check that the license has not expired.
Then you need to check the information provided on the Internet and other available sources of information. Below is a list of sites that will help analyze the documents provided by the counterparty:
Obviously, to check the counterparty, it is necessary to make many requests and analyze a large amount of information, which will take a lot of time and effort. This verification method is suitable if you need to check one counterparty. But if the company is large and concludes contracts with dozens of contractors every day, then such a check will take a lot of time. In this case, it is necessary to resort to the second method of checking counterparties.
- Checking with a specialized program.
1C has developed a number of services for checking counterparties, such as and. The undoubted advantage of these services is that they are built directly into 1C: Enterprise and allow you to check counterparties from the directory of 1C counterparties.
1C: Counterparty includes the "Dossier of the counterparty". This service allows you to protect yourself from cooperation with one-day companies and financial losses. With the help of the 1C: Counterparty service, you can get acquainted with:
- extract from the Unified State Register of Legal Entities;
- counterparty reporting;
- the results of checks carried out in relation to the counterparty;
- clearly presented information about financial condition company, return on assets, as well as the risks of its bankruptcy.
All this information will help to evaluate the counterparty and draw a conclusion about its reliability and the possibilities of further work with it.
For a more thorough analysis and assessment of the reliability of the counterparty, the 1SPARK Risks service is suitable. The main difference between 1C: Counterparty and 1SPARK Risks in the timeliness of obtaining information from various sources (more than fifty sources, including Interfax, state institutions and private companies) and its provision to the client. So, the first service will inform about the fact that has already happened, and the second will warn your counterparty about any critical change, as soon as information about this arrives in any of the service sources. For example, if the company that is your counterparty is liquidated:
- using only the 1C: Counterparty service for verification, you will find out about this when the company is already liquidated, and its partners, who did not conduct a due diligence check in a timely manner, will already suffer financial losses;
- thanks to the verification in 1SPARK Risks, you will learn about the launch of the liquidation procedure in relation to a partner at the stage of initial submission of documents and will be able to protect yourself from such financial risks as transferring an advance payment, shipping goods without payment, and the like.
1SPARK Risks is a service designed for integrated assessment reliability of the counterparty, as well as reducing the financial and tax risks of the company. The main functions of 1SPARK Risks are:
- Monitoring of counterparties, which allows you to track significant changes in counterparties and respond to them in a timely manner.
- Indices 1SPARK Risks. Information about the timeliness of the company's payment of bills, its solvency, and whether this company is a one-day company is presented in the service in the form of three indices. For clarity, the indices are highlighted in color depending on the status of a particular indicator.
- Possibility of ordering business-inquiries on checked counterparties. The certificate contains detailed information about the counterparty, 1SPARK indices Risks, audit results government bodies, participation of the company in arbitration cases and enforcement proceedings, as well as identified risk factors. Business reference, signed electronic signature Interfax, is legally binding, can be presented in court and is proof of due diligence.
The 1SPARK Risks service allows you to assess the reliability of a counterparty in two clicks, protect yourself from financial losses and tax proceedings, and also receive a document confirming due diligence.
As it became clear, the assessment of the reliability of the counterparty is complex analysis information from huge amount sources, which takes a long time. Therefore, it is much better and more convenient to entrust this matter to specialized services and programs that, in a couple of minutes, will analyze the entire array of information about the counterparty being checked and provide it in the most visual and understandable form. Well, you and I can spend the freed time more productively!
Dear colleagues, be vigilant when concluding contracts with contractors. If you do not show due diligence in time, you can contact a bankrupt company or a one-night stand. To keep your business safe, connect the services and They will greatly facilitate the process of checking future partners. For doubters, test periods are available for 7 and 30 days, respectively.
Work in 1C with pleasure!
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invoices; contracts with other counterparties not covered by the audit; as well as other internal ... tax control (field, in-house tax audit of the counterparty) is audited; features that allow identifying a transaction... ; list of required documents. Thus, the counterparty... the transaction must undergo a tax audit, and the company itself...
To inspect the premises and territories of the counterparties of the audited taxpayer in order to confirm ... the premises and territories in relation to the counterparties of the audited taxpayer, as well as third parties ... the body conducting the tax audit may request from the counterparty or other persons ... or field check) taxpayer. Inspection of the premises and territory of its counterparties, as well as ... inspection of the premises of the counterparty of the audited taxpayer by the tax authorities was confirmed by the Ministry of Finance (see ...
One-time expenses The organization entered into with the counterparty preliminary agreement purchase and sale ... transferred to free use, and the counterparty rebuilt it, i.e. ... the counterparty recovered the work through the court as unjust enrichment. During the audit ... the organization did not present the additional accrued VAT to the counterparty, but paid at the expense of ... pay tax without presenting it to counterparties. For these cases, the approach is ... organizing documents as part of a counterparty check. The company sent only part of...
Work to search for a counterparty (contract partner) or verification of a counterparty. More... work to find a counterparty (contract partner) or verification of a counterparty. More... Methodology for concluding a contract Checking the counterparty under the contract The purpose of the check - you need to know ... by counterparties will negatively affect the image of the company in the eyes of partners and customers. Checking ... when choosing a counterparty should become the norm ... confirming the legal capacity of the verified counterparty and the ability to fulfill the taken ...
Gray" counterparty - a reason to recognize the fictitiousness of transactions? As a result of an on-site audit of the company ... the "features" of the counterparty were used for additional accrual. After analyzing the activities of a strange company, ... a cheat sheet for checking counterparties. Taxpayers are advised to check with contractors for the availability of the necessary ... prudence when choosing counterparties; check that counterparties have the necessary property, ... evaluate the business reputation, solvency of the counterparty, as well as the risk of default ...
Finding out from the manager on the choice of counterparties, the procedure for signing contracts, accounting ... founders? 9. You agree on the choice of counterparties or the costs to be incurred ... establishing the identity of the counterparty manager and business reputation counterparty organization. 25. A sign ... during the audit, the relationship between the taxpayer and his dubious counterparties is examined. Heads of such counterparties ... evidence, including the lack of employees, property, office, lack of ...
Who is not news that you can order to check counterparties electronic statement. But... it's not news to anyone that you can order an electronic statement to check counterparties. But ... organizations that conscientiously check their counterparties. A record of unreliability is ... immediately transfers the company to the category of counterparties with a low level of reliability, ... about unreliability, namely from its counterparties. 2. Problems are quite possible... Business risks: check yourself and your counterparty”. If the mark of invalidity is already ...
Documents as part of a desk audit of a specific tax return (probably ... documents are necessary for the tax authority to verify the validity of the declared expenses (tax deductions ... the person of the tax authority conducting the tax audit has the right to demand from the audited person ... the deadline requested within tax audit of documents (failure to send a notification about the impossibility ... of the declarations of the organization and its counterparty (a person engaged by the counterparty to fulfill obligations under ...
Definitions and step by step instructions on verification of the counterparty... It seems that they are right, but... provided the Regulations for the selection of counterparties and the Questionnaire for verification of the counterparty according to official websites... in the tax authority; verification of the fact of entering information about the counterparty in the Unified State Register of Legal Entities; receipt ... then the commission waved a pen to the counterparty. If the check confirmed the irreproachable present and ... can life hacks be provided for the impeccable verification of counterparties? Agreement approval sheet. In document...
The same provides information on counter checks of counterparties and counterparties of counterparties); Conclusions (of course we are talking about ... in minimum size, as part of the counterparties there are potential ephemera, there are no resources ... he is taken for the counterparties of the "problem" supplier, and then the counterparties of the counterparty and so on ... in court. Thus, if the counterparties of the audited taxpayer are not in the database... request documents on transactions with counterparties...; carry out the following activities: ... 4. ...
About the taxpayer, coming from counterparties or from servicing banks ... about the taxpayer, coming from counterparties or from servicing banks ... counterparties at the stage of pre-audit analysis, and during the audit, ... due diligence. The audit can go in several directions: counterparties for the most ... consulting and other services), verification of the largest counterparties (in terms of the amount of turnover of the taxpayer ... such an audit should be carried out even before the conclusion of contracts with counterparties. ...
In practice, most entrepreneurs, especially beginners, have many questions regarding the process of searching and checking counterparties: what tools should be used, whether there are free opportunities for this, what information needs to be analyzed, etc. Moreover, there are no standard rules and criteria for such verification . All actions that need to be taken are usually developed by companies in the process of analysis themselves, based on risk assessment.
According to Andrey Khrykin, project manager at Focus.Forum, the process of checking counterparties rests on three pillars:
- reliability - the intentions of the company and its relationship with the state and other business partners;
- evaluation - identification of the main evaluation criteria and objective information;
- knowledge - understanding what information is worth considering and what is not.
Why look for and check contractors?
Checking a counterparty is a complex and not one-time, as it may seem to many, work. But it is necessary, because at stake is the money and reputation of the company. No wonder the tax authorities warn that the responsibility for choosing a counterparty lies entirely with the company. Therefore, it should be interested in risk assessment and tax consequences that may arise as a result of cooperation with dubious counterparties. If the tax authorities have claims against one of your counterparties, it is likely that you will unwittingly find yourself in trouble.
Verification of new counterparties is also necessary, taking into account such a thing as “unjustified tax benefit”, which is supposed to be received by those entrepreneurs who minimize taxation by evading taxes.
How convenient is the service:
- The search for a company or individual entrepreneur is carried out by name, address, full name, TIN and other parameters. The relevance and reliability of information is guaranteed through access to official state open sources.
- In addition to fresh extracts from the Unified State Register of Legal Entities and the EGRIP, the user receives data from the Card Index of the Higher arbitration court, Federal Service bailiffs, the database of state contracts of the Federal Treasury, the Unified Federal Register of Information on Bankruptcy, the Database of Financial Statements of Rosstat Organizations.
- To the company card, among other things necessary information, includes a selection of links with references to the company on the Internet, which allows you to speed up the process of collecting facts by aggregating information from the media, from forums with reviews, from the company's website and the websites of its partners, suppliers and customers, from the issuer's information disclosure page, from news resources .
- The user of the service can put 1000 companies under observation. Having learned about changes in the data, Contour.Focus will notify the user about them by e-mail.
- The service is able to analyze organizations according to criteria pre-set by the user.
Offline verification of the counterparty, identification of suspicious signs
Armed with all sorts of free online verification tools, don't forget about offline investigation as well.
What needs to be done?
- Verify the actual location of the company at the address indicated in the documents.
This is especially necessary in cases where you are negotiating, for example, with a manufacturing company whose activities involve the presence of warehouses and premises for production. Unscrupulous counterparties may indicate non-existent addresses.
- To get acquainted personally with the management of the company when discussing the terms of cooperation and concluding deals.
- Make sure that the company intends to fulfill the terms of the deal.
This can only be understood in the course of negotiations, by observing the behavior of the leadership. You should be wary if the counterparty is in a hurry to conclude a deal and wants to quickly agree on payment, while luring you with low prices and unrealistic conditions.
- Make sure that the conditions specified in the contract are feasible for the counterparty.
Does the counterparty have real opportunities to fulfill the terms of the contract? Will he be able to meet the deadlines for the production or delivery of the product? Will they violate deadlines when performing work?