Assessment of the company’s activities from the tax authorities

LEGAL DIGEST, NEWS \ 20.04.2023

The Federal Tax Service has developed a methodology for assessing a legal entity, which will reflect its financial and economic condition. The results of such an assessment can be provided to such a legal entity in the future.

According to the methodology, the assessment will be carried out on the basis of the online service “Personal account of a taxpayer of a legal entity” AIS Tax-3 (hereinafter referred to as the service). To do this, the company has to send a corresponding request through the taxpayer’s personal account. The request can be made not more than once a day.

The assessing procedure is carried out in two stages. At the first stage, the company’s compliance with a number of criteria is checked, for example:

• the company’s absence of liquidation procedure;
• non-issuance of a judicial act on the introduction of monitoring procedures, external management, and the opening of bankruptcy proceedings against a legal entity;
• absence of an entry of the inaccuracy of the information contained in the Unified State Register of Legal Entities;
• absence of facts of bringing a legal entity to administrative liability;
• absence of contradictory information in VAT returns for 4 tax periods;
• absence of indebtednesses on mandatory payments as of the beginning of the assessment;
• absence of an organization in the list of companies involved in extremist activities or terrorism.

With simultaneous compliance with the above criteria, the transition to the second stage of assessment is carried out, where the parameters of the financial and economic condition of the company are checked, for example:

1. The average monthly salary per employee for the calendar year preceding the year of the assessment.

This figure should be higher than the average monthly salary for the relevant industry according to Federal State Statistics Service (known as the Russian acronym “Rosstat”) data for the calendar year.

2. The tax burden calculated as the correlation of the amount of taxes paid from the financial result and revenue according to the latest submitted accounting reports.

The value of the figure should be higher than 75% of the average level calculated for the corresponding type of economic activity according to the Transparent Business service.

3. The current liquidity ratio with a satisfactory value of 1 or more.
4. Solvency ratio with a satisfactory value of 1.1 or more.
5. The equity ratio with a satisfactory value of 0.25 or more.
6. Return on assets with a satisfactory value of 10% or more.
7. Absence of foreign persons in the composition of the participants (shareholders) of the legal entity and so on.

According to the results of checking the parameters of the financial and economic condition, points are awarded for each criterion, where 0 points – non–compliance with the criterion, 1 point – compliance with it.

The results of the assessment of the legal entity are reflected in the form of an electronic statement in PDF format with the signature of an officer of the Interregional Federal Tax Service Inspectorate. The document contains information:

– about the organization (name and taxpayer ID number);

– about the date of the statement and the period of its validity;

– about the verification code of the data reflected in the statement;

– about the results of the assessment, indicating the number of points for each criterion and the total number of points.

In case of disagreement with the results of the calculated points, the company may send a request to correct the information contained in the statement. It is also sent through the taxpayer’s personal account.

Conducting such an analysis will confirm the reliability of the company in front of potential contractors. At the same time, such astatement can be requested from the contractors when they are checked to form a dossier.