The Tax Inspectorate is a state institution that any organization and citizen deals with, independently or through a tax agent. Unfortunately, errors when submitting reports are not so rare. Therefore, it is necessary to periodically check with the inspector.
Instructions
Step 1
To conduct such a reconciliation, first request reconciliation acts. To do this, write a statement in any form or on a form, if available, with a request to conduct a reconciliation of taxes and fees. In the office, this application must be registered. Ask when the documents are ready.
Step 2
Upon receipt of the reconciliation statements, immediately make an appointment with the inspector. In some branches there is a queue for an appointment three months in advance. In your accounting department, be sure to check the data of the tax office with the reporting and payment documents you have. If you find discrepancies, take your copies of declarations, payments and go to the reception. There, together with the inspector, reconcile all the amounts on which you do not agree. Based on the results of the reconciliation, the acts must be signed by both parties.
Step 3
The matter becomes much more complicated if a force majeure happened at the enterprise and all reporting documents in paper and electronic versions were lost. In this case, you can request copies of declarations for a specific reporting period. To do this, you need to be a subscriber of the Internet reporting system before the tax office. This system is called "Information Service for Taxpayers". Order through it information about all the reports provided, fines and penalties attributable to the company, data of the card of payments to the budget. You cannot get a certificate on the fulfillment of the obligation to pay fees, taxes, insurance premiums, penalties via the Internet, but you can order it through the "Letters" section.
Step 4
But what if you need to find out whether your counterparty is fulfilling its obligations to the state on taxes? According to Art. 102 of the Tax Code of the Russian Federation, all information about the taxpayer received by the tax inspectorate, the police department, the customs authority constitutes a tax secret and is not subject to disclosure. In the public domain there is information: - about TIN; - publicly available in state registers; - about violations committed by the taxpayer, and measures of responsibility for them; - on the property and sources of income of the candidate for a public office and his spouse;
Step 5
Therefore, in order to receive the reporting of the counterparty you are interested in, you can only claim it in the course of court proceedings and only if it acts as evidence in the case.
