Stages and methods of tax audit of a counterparty

In order to protect itself from all possible risks in the conduct of business activities and claims from the tax authorities, the company should take several steps to conduct an audit of the counterparty. Verification is usually carried out in four stages:

Stage 1. Analysis of data from the Internet resources of official bodies

Using the websites of official government agencies, you can get all the basic information about a potential counterparty.

First of all, you need to refer to the website of the Federal Tax Service of Russia (https://www.nalog.ru/rn22/about_fts/el_usl/). With the help of special services, you can get the following information about all business entities:

brief information from the Unified State Register of Registration of Legal Entities (USRLE) online: is the counterparty listed in the Unified State Register of Legal Entities, the date and place of its registration, legal address, information on the authorized capital, founders and on making amendments to the register indicating the date;

whether there is a decision on liquidation in relation to the counterparty, reorganization, reduction of the authorized capital, published in the “Bulletin of State Registration”;

whether a decision has been made regarding it to be excluded from the Unified State Register of Legal Entities as an inactive entrepreneur;

obtain confirmation that the management of the counterparty company does not include disqualified persons;

find out if it is registered at the address of "mass registration" and whether it is possible to contact it at the address indicated in the Unified State Register of Legal Entities;

control the absence of the founder or the head of the company in the register of persons who refused to participate in the organization;

to obtain information about the presence or absence of arrears on obligatory payments;

to obtain information about whether there is a suspension of operations on the company's accounts;

check the counterparty by TIN.