Obtaining information on the status of settlements for taxes, penalties and fines. We receive a certificate of absence of debt from the tax office

KND code 1160080 (certificate form)

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 No. ММВ-7-17/722@). 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 an inventory of the attachment (clause 128 of the Administrative Regulations of the Federal Tax Service).

In addition, the request can be sent to tax authorities electronically (Appendix No. 9 to the Administrative Regulations of the Federal Tax Service) via telecommunication channels, if you are familiar with the procedure for exchanging electronic documents with the Federal Tax Service Inspectorate. You can also generate a request and send it to the tax office using the service “Personal Account of a 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-3-3/4090@).

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 KND code 1166112 (

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 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.
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 assessed tax - the amount you must pay to the budget. PlPor— payment order, bank document stating that you transferred money to the tax office.

If you have a debt, the first thing to do is check that all of your payments (transactions with the “Paid” type) are included in the 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 the 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 your “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.

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 them to the 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 all the necessary documents and submit a request independently, without your presence. When KND certificate 1160080 will be ready, you will receive a written notification by e-mail, 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 a ready-made document delivered 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 it is indicated in the registration documents, and secondly, the TIN. Without the correct company details it is impossible to request certificate on the status of tax payments KND 1160080. You will also need a sample signature of the general director and the 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.

Certificate of absence of debtmay be needed by both companies and ordinary citizens not engaged in entrepreneurial activities. Why is it needed, how to get it and use it correctly?

Why do you need a certificate of no debt and how to get it

Why do you need a certificate of no debt? The reasons may be different: a company is collecting a package of documents for a tender or an individual has decided to purchase real estate with a mortgage. And the debt can be different - for taxes and fees, for contributions to extra-budgetary bodies, etc.

Let's look at an example of how a company should act if it needed a certificate from the tax office about the absence of debt.

LLC "Fresh Wind" decided to participate in the competition to select a developer company as part of the municipal order. One of the mandatory requirements for competitors is the absence of debts on taxes and fees. The manager of this company, whose responsibility is to collect tender documents, made the following request to the tax authority:

IMPORTANT! The request form for obtaining a certificate of absence of debt is not regulated, but you can use the form proposed by the tax authorities (Appendix 8 to the administrative regulations approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n).

You can request not only a certificate of the status of settlements, as Fresh Wind LLC did, but also a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. These are different certificates, so in the request you must indicate without errors what form the certificate of no debt is needed. We will consider the types of certificates below.

Types of tax authority certificates confirming the absence of debt

LLC "Fresh Wind" received the required certificate (KND 1160080). It reflects the status of settlements for each tax (fee), penalties, fines and interest paid.

For information on which certificates on the status of tax calculations have been issued since July 2015, see the material “The budget settlement certificate has been updated” .

If the request had asked for a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (KND 1120101), the answer would have been different. Instead of specific numbers, tax officials would use one phrase to reflect the presence or absence of tax debt.

Requesting a certificate of absence of debt from the tax authorities , It should be remembered that if there is the most insignificant tax debt (even a few kopecks), the wording may be as follows: “Fresh Wind LLC has an unfulfilled obligation to pay taxes.” And such a certificate will not allow the taxpayer to participate in a tender or perform any other actions that require the mandatory absence of debts to the budget.

Thus, one certificate of absence of debt (KND 1160080) will allow you to estimate the size of tax debts, promptly deal with incorrect charges or pay off existing arrears. For another certificate of absence of debt (KND 1120101), it is reasonable to contact the tax authorities after paying debts: such a certificate will contain wording favorable to the company and will be useful, for example, for participation in the same tender.

Results

A certificate of no debt is issued by tax authorities only upon written request. The request form is not regulated, but it is better to use the form proposed by the tax authorities - it takes into account all the necessary details. The certificate of absence of debt has 2 types: with a general wording about the presence (or absence) of debts and with details of the amounts for unpaid payments. Depending on the purpose for which the certificate is required, you need to specify which form (KND 1120101 or KND 1160080) is required to be generated by the tax office.

Statement of tax arrears or Certificate of status of settlements for taxes, fees, penalties and fines

You will have to fill out a similar application if you want to find out whether your company and you yourself as an individual entrepreneur have a debt to the budget. Such a statement can be completed manually or printed on company letterhead. Also, usually in every tax office there are stands with samples of such documents. Perhaps your home inspectorate will definitely ask you to fill in some details - for example, the place of presentation.

There is also a recommended form for reporting tax debt, sample And form which you can download on our website. The recommended form of the certificate is established by Order 99n dated July 2, 2012, which approved the unified Administrative Regulations. The application form can be found in Appendix to Regulation No. 8.

Whether or not to use this form is up to you, as it is only a “recommended” form. However, practice shows that such documents already contain all the fields for the information necessary for the inspector to fulfill your request in a short time. Therefore, by writing an application on a prepared form, you will increase your chances of receiving important information quickly and on time.

So, first of all, you need to fill out the fields reserved for the name of your tax authority, where you are registered, and the full name of its head. In the upper right corner, in addition, we write our name - the full name of the organization, or the full name of an individual entrepreneur, address - legal or registered, and INN/KPP, or simply INN if the application is on behalf of an individual entrepreneur.

Next, in the appropriate fields, check the box indicating what exactly you want to receive: a certificate about the status of settlements for taxes, fees, penalties and fines, or about the fulfillment of the obligation to pay taxes, fees and other things. In the first case, you will receive a statement with specific figures for all types of mandatory fees, and in the second - simply a statement of the fact that you have or do not have tax debts. Below we indicate the date as of which you need a snapshot of your obligations to the budget.

Below we write in detail our details (company or entrepreneur) and indicate the method of receipt - in person or by mail to the specified address. This is important because if you do not indicate the method, the certificate will most likely be sent by mail, and it will take a long time for you to receive it. The document is issued much faster.

At the end of the certificate, put your signature and seal - the organization, or individual entrepreneur, if you have one. At the bottom of the document there are positions for a receipt for receipt of the completed certificate. Perhaps when you pick up the document, you will fill them out. But under no circumstances do this when submitting an application to the inspectorate!

Attached filesAll forms

• Application for tax debt sample.doc
• Statement of tax debt form.doc