In many cases, legal entities and individuals need a certificate of absence of debt. It is required for obtaining a loan, participating in tenders, issuing a license, renouncing citizenship, etc. To obtain this document, write to the tax request with a corresponding request.
Necessary
- - an application for a certificate of absence of debt;
- - the passport.
Instructions
Step 1
There is no unified form for requesting a certificate of absence of debt as such. So an application for the issuance of a certificate can be written in any form on the letterhead of the organization, indicating its name, TIN and types of taxes, the calculations for which need to be checked. The application is endorsed by the head and the chief accountant. The application can also be based on Appendix 8 to the Administrative Regulations approved by the Ministry of Finance on January 18, 2008 No. 9n.
Step 2
After receiving an application from the tax office, you draw up a reconciliation report in form 23-a, which displays the status of calculations with the budget for each type of tax. If the information of the tax authority coincides with the data submitted by the taxpayer, the reconciliation procedure ends, and the taxpayer is handed one copy of the act. The second remains in the tax office. The act is sealed with the signatures of the tax inspector and the taxpayer.
Step 3
In case of discrepancies, the taxpayer needs to submit payment documents to the tax that clarify the situation.
Step 4
Within 10 days from the date of receipt of the request for the issuance of a certificate of the absence of debt, the tax authorities are obliged to make it. But in cases of identification of a debt, the deadline for its issuance may be postponed, since the taxpayer will need to pay off his debt to the state, and then receive the corresponding document.
Step 5
Please note: if the company or person has even an insignificant debt in the amount of several rubles or kopecks, the certificate will contain a record of unfulfilled obligations to pay taxes.
Step 6
The reasons why, in the presence of debt, a certificate can be issued are given in paragraph 2 of the Guidelines for filling out a certificate. To get a certificate without unnecessary red tape, ask the tax office in advance about the arrears for you or your organization and try to pay them off.
