Certificate on the status of settlements for taxes, penalties and fines. Information about the status of settlements

Certificate f 39-1 (tax) is official document, which contains information about the status of mutual settlements between the taxpayer and state budget. Such information can be obtained from the territorial office of the Federal Tax Service or ordered through the taxpayer’s personal account. In this article we will tell you why the document is needed and what procedure for providing information is in effect in 2019.

Why do you need a certificate?

A certificate (form 39-1 tax) confirming the status of mutual settlements with budgets for current fiscal payments, fees and insurance premiums may be required by a company or an ordinary citizen in different cases. For example, confirmation of the absence of debt to the budget is required under the following circumstances:

• if a company or entrepreneur plans to participate in state and (or) municipal procurement;
• upon liquidation of an institution or upon termination of the activities of an individual entrepreneur;
• when receiving borrowed capital - almost all credit companies require organizations to confirm the absence of debts to the state;
• to obtain an official license or patent to implement individual species activities;
• an ordinary citizen to obtain a visa and travel abroad, for example, on vacation or a business trip.

Consequently, there are quite a few reasons why a taxpayer may apply for a certificate about the status of settlements with budgets.

Current regulations

The procedure for applying for information, as well as the rules for issuing documents from the Federal Tax Service, are enshrined in special administrative regulations. Behind last years This algorithm has been changed several times. The current standards are enshrined in the Order of the Federal Tax Service of Russia dated 09.09.2005 No. SAE-3-01/444@ (as amended on 02/13/2018) and in the Order of the Ministry of Finance of Russia dated 07/02/2012 No. 99n (as amended on 12/26/2013).

Thus, in accordance with established standards, the taxpayer has the right to contact the Federal Tax Service to obtain information, including information on the status of mutual settlements for taxes, fees, insurance premiums and other fiscal payments.

To obtain a certificate, you need to fill out a free-form application, but always in two copies. One copy is handed over to the representative of the Federal Tax Service, and the inspector’s mark of receipt is placed on the second form. If the application is sent by mail, then a second copy is not required. Let us remind you that you can request a document through the taxpayer’s personal account.

Please note that you can use a unified form to obtain information.

Deadlines for issuing a certificate

The period in which the information must be prepared varies from 5 to 12 working days. So, according to paragraphs. 10 p. 1 art. 32 of the Tax Code of the Russian Federation, the period within which the document must be issued cannot exceed 5 days. However, the Order of the Federal Tax Service of Russia dated 09.09.2005 No. SAE-3-01/444@ sets other deadlines: up to 10 working days when receiving an application in person, and up to 12 working days when sending a request by mail.

Certificate form

Recent changes in Russian fiscal legislation have required appropriate adjustments unified forms and forms. Thus, the old tax form 39-1 (a sample is presented below) was canceled due to the transfer of administrative rights for insurance premiums to the Federal Tax Service.

Consequently, the old document did not provide for the reflection of information on the status of settlements for insurance premiums. New form was approved by Order of the Federal Tax Service of Russia dated December 28, 2016 No. ММВ-7-17/722@ (form KND 1160080).

To reconcile with the tax office, you will need two documents:

• Information about the status of settlements shows only the debt or overpayment of taxes and contributions on a specific date. But in order to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget.
• Extracting transactions for settlements with the budget shows payment history and accrued taxes and contributions for the selected period. Based on the statement, you will understand when the debt or overpayment arose and find out the reason for the discrepancies.

You can order them through Elba - no need to go to the tax office.

Information about the status of settlements

Using the certificate of payment status, you will check whether there is any debt or overpayment at all.

The first column shows the name of the tax you are reconciling against. Information on debts and overpayments is contained in columns 4 - for taxes, 6 - for penalties, 8 - for fines:

• 0 - no one owes anyone, you can breathe easy.
• A plus amount means you have overpaid.
• The amount with a minus - you owe the tax authorities.

Why does the certificate include an overpayment?

1. You really overpaid and now you can return this money from the tax office or count it as future payments.
2. You ordered a certificate before submitting your annual report under the simplified tax system. At this moment, the tax office does not yet know how much you have to pay. She will understand this from the annual declaration. Before submitting the declaration, quarterly advances under the simplified tax system are listed as an overpayment, and then the tax office charges tax and the overpayment disappears. Therefore, overpayment in the amount of advances under the simplified tax system during the year is not yet a reason to run to the tax office for a refund.

If you see incomprehensible debts or overpayments in the certificate, you will need an extract of transactions with the budget to find out the reason for their occurrence.

Extracting transactions for settlements with the budget

Unlike a certificate, an extract does not show the situation on a specific date, but the history of your relationship with the tax office for the period. For example, from the beginning of the year to today.

Statements of budget transactions can come in different formats. Let's look at both - find yours using the screenshot.

1. Old form

To make it easier to understand the statement, we will divide it into 7 blocks:

1. The balance as of January 1 shows the situation with tax payments at the beginning of the year. The same rule applies as in the certificate: overpayment is indicated with a plus, and debt is indicated with a minus.
2. In addition to tax calculations, the statement contains information on penalties and fines. For convenience, they are grouped by type.
3. The list of transactions is divided into “Paid” and “Accrued by calculation”. “Paid” – your payments to the tax office. “Accrued by calculation” is the tax you must pay. Most often, charges appear after submitting the declaration. Using it, the tax office finds out when and how much you must pay, and enters this information into the database.
4. Your payments go into the “Credit” column, and the accrued tax goes into the “Debit” column.
5. The “Calculation Balance” section summarizes the debt or overpayment. If you have an overpayment of 30,000 rubles, then after calculating the tax of 5,000 rubles, an overpayment of 25,000 rubles remains.
   “Balance of payments” is divided into two columns: “By type of payment” and “By card payments to the budget.” In the first, you see a debt or overpayment for a specific payment - only tax, penalty or fine. In the second - the total total for all payments. For example, the tax overpayment is 30,000 rubles, and the debt for penalties is 1,000 rubles. Therefore, at the beginning of the year, the tax overpayment is 30,000 rubles, and the total overpayment for all payments is 29,000 rubles.
6. The section “Calculations for future periods” includes the tax that you must pay later. For example, you submitted a declaration under the simplified tax system in February. The tax office immediately entered into the database the tax that needs to be paid on this declaration. But the deadline for paying tax for the year comes later - March 31 for an LLC and April 30 for an individual entrepreneur. Therefore, the accrued tax falls into separate section"Calculations for future periods." As soon as the tax payment deadline arrives, the accrued amount from this section will appear in the general list of transactions.
7. Document - type, number, date, reporting period. Here you can see on the basis of which document the entry appeared in the tax office or, more simply, the line in the statement. RNalP— primary tax calculation, that is, a declaration according to the simplified tax system. Based on the declaration, you are charged tax - the amount you must pay to the budget. PlPor — payment order, a bank document stating that you transferred money to the tax office.

If you have a debt, the first thing to do is check to see if all of your payments (transactions with the “Paid” type) are included in your statement. If you find that there are not enough payments, although everything was paid on time, take the tax payments and take them to the tax office to sort it out. If there are no errors, but you still owe the state, you will have to pay additional tax.

2. New form

In 2019, the tax office unsuccessfully updated its software and statements began to arrive in a new, unusual format.

IN old statement payments and accruals for taxes, penalties and fines were conditionally divided into 3 blocks. In the new one they are mixed in chronological order.

How debts/overpayments increased or decreased can be seen in column 13. A positive number is an overpayment, a negative number is a debt. Abbreviations in column 6 will help separate calculations for penalties from calculations for taxes - there will be something with the word “penalty” there.

Now let’s figure out how these overpayments and debts are formed.

The data in column 10 goes to you “in the minus” - these are tax charges. And at 11, on the contrary, it’s “plus”, these are your payments.

Example

This is an extract from the simplified tax system. The entrepreneur had an overpayment at the beginning of the year, then:

• in April he pays 6,996 rubles, the total overpayment is 71,805 rubles.
• On May 3, he submits a declaration and charges appear in the statement that reduce the overpayment: 71,805 - 4,017 - 28,062 - 8,190 = 31,536₽.
• An operation with the description “reduced by declaration” appears. This means that the entrepreneur incurred the main expenses at the end of the year, so during the year he was charged too much tax. Therefore, the accrual is reduced by RUB 10,995. That rare case when a declaration does not add obligations, but vice versa.
• in July, he pays an advance payment for the first half of 2018 and the overpayment at the time of requesting an extract from him is 52,603 ​​rubles.

Conduct regular reconciliation with the tax office to keep payments with the state under control and to immediately find out if something goes wrong.

How to decipher a certificate about the status of settlements for taxes and fees

Reconciliation with the tax office: how to understand the statement - Elba

To check with the tax authorities, you will need two documents, which you can request through Elba:

• a statement of the status of settlements shows only the debt or overpayment as of a specific date. But in order to figure out where they came from, you will need another document - an extract of transactions for settlements with the budget;
• a statement of transactions for settlements with the budget shows the history of payments and accrued tax for the selected period. Based on the statement, you will understand when the debt or overpayment arose and find out the reason for the discrepancies.

Information about the status of settlements

Using the certificate of payment status, you check whether there is any debt or overpayment at all.

The first column shows the name of the tax you are reconciling against. Information on debts and overpayments is contained in columns 4 (for taxes), 6 (for penalties) and 8 (for fines):

• 0 - no one owes anyone, you can breathe easy.
• A plus amount means you have overpaid.
• The amount with a minus - you owe the tax authorities.

The overpayment in the certificate does not always correspond to the real situation. For example, it may arise if you are on the simplified tax system and ordered a certificate within a year before filing the declaration. At this moment, the tax office does not yet know how much you have to pay - it will understand this from the declaration for the year. Before submitting the declaration, quarterly advances under the simplified tax system are listed as an overpayment, and then the tax office charges tax and the overpayment disappears. Therefore, overpayment in the amount of advances under the simplified tax system during the year is not yet a reason to run to the tax office for a refund.

If you see incomprehensible debts or overpayments in the certificate, you will need an extract of transactions with the budget to find out the reason for their occurrence.

Extracting transactions for settlements with the budget

Unlike a certificate, an extract does not show the situation on a specific date, but the history of your relationship with the tax office for the period. For example, from the beginning of the year to today.

To make it easier to understand the statement, we will divide it into 6 blocks:

1. The balance as of January 1 shows the situation with tax payments at the beginning of the year. The same rule applies as in the certificate: overpayment is indicated with a plus, and debt with a minus.
2. In addition to tax calculations, the statement contains information on penalties and fines. For convenience, they are grouped by type.
3. The list of transactions is divided into “Paid” and “Accrued by calculation”. “Paid” - your payments to the tax office. “Accrued by calculation” is the tax you must pay. Most often, charges appear after submitting the declaration. Using it, the tax office finds out when and how much you must pay, and enters this information into the database.
4. Your payments go into the “Credit” column, and the accrued tax goes into the “Debit” column.
5. The “Calculation Balance” section summarizes the debt or overpayment. If you have an overpayment of 30,000 rubles, then after calculating the tax of 5,000 rubles, an overpayment of 25,000 rubles remains.

   How to decipher tax statements

   “Balance of payments” is divided into two columns: “By type of payment” and “By card payments to the budget.” In the first, you see a debt or overpayment for a specific payment - only tax, penalty or fine. In the second - the total total for all payments. For example, the tax overpayment is 30,000 rubles, and the debt for penalties is 1,000 rubles. Therefore, at the beginning of the year, the tax overpayment is 30,000 rubles, and the total overpayment for all payments is 29,000 rubles.

6. The section “Calculations for future periods” includes the tax that you must pay later. For example, you submitted a declaration under the simplified tax system in February. The tax office immediately entered into the database the tax that needs to be paid on this declaration. But the deadline for paying tax for the year comes later - March 31 for an LLC and April 30 for an individual entrepreneur. Therefore, the accrued tax falls into a separate section “Calculations for future periods”. As soon as the tax payment deadline arrives, the accrued amount from this section will appear in the general list of transactions.

If you have a debt, first of all, check whether all payments (transactions with the “Paid” type) are contained in the statement. If you find that there are not enough payments, although you paid everything on time, take the tax payments and take them to the tax office to sort it out. If there are no errors, but you still owe the state, you will have to pay additional tax.

Conduct regular reconciliation with the tax office to keep payments with the state under control and to immediately find out if something goes wrong.

The article is current as of 06/21/2017

Extracting transactions for settlements with the budget: decoding

KND 1160080

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The form with KND code 1160080 is a certificate of the status of settlements for taxes, fees, insurance premiums, penalties, fines, interest of organizations and individual entrepreneurs (Appendix No. 1 to the Order of the Federal Tax Service dated December 28, 2016 N ММВ-7-17/). In other words, a certificate about the status of settlements with the budget. It indicates the amount of overpayment (with a plus sign) or debt (with a minus sign) of the taxpayer for specific taxes, contributions, penalties, fines on a specific date of the request. That is, it reflects information on the balance of settlements with the budget.

How to get a certificate with code for KND 1160080

To obtain a certificate about the status of settlements with the budget, you need to make a written request in the recommended form (Appendix No. 8 to the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance dated July 2, 2012 N 99n, - hereinafter referred to as the Administrative Regulations) and:

• submit it to the tax office in person. This can be done by the head of the organization (the individual entrepreneur himself), or his representative by proxy;
• send to the Federal Tax Service by mail in a valuable letter with a list of attachments (clause 128 Administrative regulations Federal Tax Service).

Download the form for a written request to receive a certificate on the status of settlements with the budget

In addition, the request can be sent to tax authorities at in electronic format(Appendix No. 9 to the Administrative Regulations of the Federal Tax Service) via telecommunication channels, if the exchange procedure is familiar to you electronic documents with the Federal Tax Service. You can also generate a request and send it to the tax office using the service “ Personal Area taxpayer - legal entity"or "Personal account of a taxpayer - individual entrepreneur" on the Federal Tax Service website. In response to your “electronic” request, the tax authorities will also send you a certificate in electronic form (clause 147 of the Administrative Regulations of the Federal Tax Service, Letter of the Federal Tax Service dated October 30, 2015 N SD-3-3/).

Controllers must issue (send) a certificate within 5 working days from the date of receipt of the request from the taxpayer (clause 10, clause 1, article 32 of the Tax Code of the Russian Federation). If the information specified in it does not coincide with yours, then it makes sense to undergo a reconciliation of calculations.

By the way, do not forget to indicate in your request the date for which you want to receive information about the calculations. Otherwise, the certificate will be drawn up on the date of registration of the request with the Federal Tax Service (clauses 136, 159 of the Administrative Regulations of the Federal Tax Service).

Form with code KND 1166112: what kind of certificate?

An earlier version of the certificate on the status of settlements with the budget had the code KND 1166112 (Appendix N1 to the Order of the Federal Tax Service dated January 28, 2013 N ММВ-7-12/). But today the form with KND code 1166112 is not valid (clause 2 of the Order of the Federal Tax Service dated 04/21/2014 N ММВ-7-6/).

Even earlier, the tax office issued certificates on the status of settlements with the budget in form 39-1 or in form 39-1f (Appendix No. 4, Appendix No. 6 to Order of the Federal Tax Service of the Russian Federation dated 04.04.2005 N SAE-3-01/). They are also not used today.

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I want to check if the company has debt

To find out about overpayments and arrears of taxes, you need to submit a request to the inspectorate to issue a certificate of the status of settlements. Russian Federation organization (individual entrepreneur) excluding amounts Money written off from the current account of an organization (individual entrepreneur), but not credited to budget system Russian Federation for which there is a court decision that has entered into force recognizing the obligation to pay these funds as fulfilled, as well as amounts for which a deferment (installment plan) has been granted, investment tax credit, a restructuring is being carried out, and the amounts suspended for collection in a separate line are the amounts of funds written off from the current account of an organization (individual entrepreneur), but not credited to the budget system of the Russian Federation, for which there is a court decision that has entered into force recognizing the obligation to pay these funds executed (if the specified funds are available). If the request did not arrive in Elba, then yes, you need to generate the payment yourself on httpsservice.

At the bottom of the certificate there is a transcript for this line, but it is not clear to me ((the balance of settlements (positive, negative -) with the budget system of the Russian Federation of the organization (individual entrepreneur) for all amounts of taxes, fees, penalties, fines, excluding the amounts of funds written off from the current account of an organization (individual entrepreneur), but not credited to the budget system of the Russian Federation, for which there is a court decision that has entered into force recognizing the obligation to pay these funds as fulfilled, as well as amounts for which a deferment (installment plan) has been granted, investment tax loan, restructuring is being carried out, and the amounts suspended for collection, if 3 years have not passed since the payment of the tax, can be offset against the next payment.

Certificate on the status of settlements for taxes, fees, penalties and fines (sample)

What is the procedure for a taxpayer to receive a certificate about the status of settlements for taxes, fees, penalties, fines, if he applied to. The tax office’s answer is that paid contributions in the form of 1 of the amount over 300,000 rubles will be closed no earlier deadline their payment! Like this! And if we take into account that this year there have been clarifications and a shift in payment deadlines, then no earlier than June! Do not believe tax authorities? Another thing that worries me is that for 2016 these payments are also overpaid, although logically they should have been accepted a long time ago. Let's figure out how the new forms differ from those that were in force before, why a merchant needs such a certificate in general, and how to get it.

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Certificate on the status of settlements for taxes, fees, penalties and fines KND 1160080 issued at the taxpayer's request on time from 10 working days. By contacting us you save your time! Our specialists prepare the documents necessary to obtain the KND 1160080 certificate, come to you to sign and independently submit to tax office. Subject to delivery, the finished certificate is delivered to the address specified in the order.

To order a certificate on the status of settlements for taxes, fees, penalties and fines, you must fill out the order form on our website indicating the necessary information. A legal consultant will promptly prepare everything Required documents, will submit the request independently, without your presence. When KND certificate 1160080 will be ready, you will receive a written notification at email, and a legal consultant will call you to clarify a convenient time and place for courier delivery of the completed certificate. Thus, by ordering a certificate on the status of settlements for taxes, fees, penalties and fines, you significantly reduce the time of your stay at the Moscow registration authority and receive finished document with delivery to the office. Low cost of services to provide certificates on the status of tax payments and the speed of receiving the document are our main advantages. Cost of service for obtaining a certificate on the status of settlements for taxes, fees, penalties and fines KND 1160080 is 2000 rubles.

From 10 working days

Cost from 200 rub.

In order to obtain a certificate of the status of tax payments yourself, you must contact your home tax office with a written request, which will indicate all the necessary information.

Obtaining help “Preparing a request”

Preparing a request

Preparation of a power of attorney

Courier services

Receiving a completed certificate

Total 200 rub.

Order

Obtaining a “Turnkey” certificate

Preparing a request

Preparation of a power of attorney

Courier services

Submitting a request to your home tax office

Receiving a completed certificate

Total 2000 rub.

Order

What information must be provided to submit a request for KND certificate 1160080?

First of all, this is the name of the organization (full) as indicated in registration documents, secondly, TIN. Without the correct company details it is impossible to request certificate on the status of tax payments KND 1160080. A sample signature will also be required. general director and company seal. A request for a certificate on the status of tax payments is sent to the tax office at the place of registration.

If the certificate was not received by the applicant within the period specified in the receipt, it is sent to the addressee by mail.

You will learn how to decipher a certificate about the status of settlements for taxes, penalties and fines by reading this material. After all, often, having received it, companies and individual entrepreneurs have questions about how to understand this or that number in the document. We will tell you what the data in the certificate means, show a sample and explain how to correctly obtain a certificate.

In this article you will find:

To have an idea whether your tax payment data differs from the Federal Tax Service’s indicators, you need to do a reconciliation. To do this, it is recommended that, at the end of the calendar year, you request a certificate about the status of settlements for taxes, fees, penalties and fines. We will tell you further what it is.

Sample certificate of settlement status

A certificate on the status of settlements for taxes, penalties and fines is a summary document about your debt or overpayment of taxes, fines and penalties.

The certificate shows whether or not you have debts to the Federal Tax Service. For making transactions, when applying for loans, reconstructing companies - this is a good indicator of your financial stability.

In what cases may you need a certificate about the status of settlements for taxes, penalties and fines:

• When closing a business;
• With participation of tenders or subsidies;
• When lending;
• When there is a change in management, chief accountant or reorganization of the company;
• When dealing with partners.

The Ministry of Finance, by Order of December 28, 2016 No. ММВ-7-17/722@, changed the form of document KND 1160080. .

If, after receiving the certificate, you find that the tax office has attributed unknown debts to you, or, on the contrary, an overpayment has been identified, you will need to request a detailed statement of budget transactions. You will also have to check with the Federal Tax Service.

In any case, there is no need to worry right away. The fact is that the document reflects the situation strictly on the date of the request. Therefore, the whole picture, as a rule, becomes clearer when the Federal Tax Service receives all your reports on taxes and fees.

Certificate on the status of settlements for taxes, penalties and fines: sample

Explanation of the certificate on the status of settlements for taxes, penalties and fines

Now let's decipher the certificate about the status of settlements for taxes, fees, penalties and fines. To do this, we made a small table where we included almost all the lines of the form.

Form string	How to decrypt
As of…	This is the date on which the information is provided to you. Pay attention to this. The Federal Tax Service shows information for a specific date, not a period.
Name of taxes	The official name of the tax or fee for which information is entered. Each position has its own line.
Line 4, 6, 8	The most important graphs. They contain information about your debts or overpayments. So: In the indicated lines there is 0 - great, no one owes anyone anything; A positive amount is indicated - this is an overpayment; A negative amount is indicated - this is debt.
Lines 5, 7, 9	They concern businessmen. These are taxes, fees, fines on deferments, investment loans, and amounts that are intended to be collected.
	Applies to businessmen and shows the status of settlements with the budget for interest provided for by the Tax Code of the Russian Federation and regulations on debt restructuring.
Tax authority code	Code of the Federal Tax Service that issued this certificate

Request for a certificate: sample

To obtain a certificate about the status of settlements for taxes, fees, penalties and fines, you should write an application to the Federal Tax Service at the place of registration of the company. This can be done on paper or on a computer. The application is written in free form. Although it is more advisable to use a ready-made sample.