What are the criteria and consequences of classifying an organization as a major taxpayer? The criteria for determining the largest taxpayer have changed

The Federal Tax Service of Russia has developed criteria for determining whether an organization is the largest or not (approved by order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06/308@, hereinafter referred to as the Criteria). Until recently there were only two of them:

• indicators of financial and economic activity for reporting year, which are taken from the accounting and tax reporting organizations;
• signs of interdependence.

But on September 19, 2014, an order of the Federal Tax Service of Russia came into force, which expands the above list (hereinafter referred to as the Order). Now the second criterion has added signs of the taxpayer’s influence on economic results activities related parties. They also introduced a new criterion - the presence special permission(licenses) for the right to exercise by a legal entity specific type activities.

Indicators of financial and economic activity

Indicators of financial and economic activity for classifying a taxpayer as the largest are taken for any of the three years preceding the current reporting year. If the organization in the reporting year ceases to satisfy established criteria, then it retains its status as the largest for another two years ().

Because the largest organizations are administered at the federal and regional level, then the indicators of the criteria will be different.

Federal level

For those organizations that fall into this category, at least one of the indicators of financial and economic activity for the reporting year must have the following values:

• total amount of accruals federal taxes according to tax reporting exceeds 1 billion rubles. If an organization operates in the field of providing communication services, and also sells or provides for use technical means providing communication services, or providing transport services, then the amount of accrued taxes must be over 300 million rubles. ();
• the total volume of income received (according to Form No. 2 "Profit and Loss Statement" annual financial statements, indicator codes 2110, 2310, 2320, 2340) exceeds 20 billion rubles. ();
• The organization's assets exceed 20 billion rubles. ().

There are also separate categories taxpayers for whom their own criteria values ​​are provided. So, for example, for organizations of the military-industrial complex and companies included in the list of strategic enterprises, one of the following conditions must be met ():

• the amount under concluded contracts for the export of strategic products should be more than 27 million rubles. in year;
• the amount of revenue from export deliveries of strategic products is more than 20% of total amount revenue;
• average number employing over 100 people;
• the share of the founder's contribution (state) is over 50%.

Regional level

With organizations administered at the regional level, everything is much simpler - indicators for them are not divided depending on the type of activity of the company. In addition, the Order also raised the threshold values ​​of financial and economic indicators for the reporting year.

So, now, in order to become the largest regional taxpayer, all following conditions:

• the total volume of income received (according to the data reflected in Form No. 2 “Profit and Loss Statement” of the annual financial statements in lines with indicator codes 2110, 2310, 2320, 2340) is in the range from 2 to 20 billion rubles. inclusive;
• the average number of employees exceeds 50 people;
• assets range from 100 million rubles. up to 20 billion rubles. inclusive, or the total amount of federal taxes and fees accrued according to tax reporting data is in the range of 75 million rubles. up to 1 billion rubles ().

Legislators once again emphasized that if an organization uses special tax regimes in terms of relevant types of activities, it does not belong to the largest ones ().

Interdependence and licensed activities

The criterion of interdependence is applied when the taxpayer’s relations influence the conditions or economic results of the main activity of an organization recognized as the largest in terms of financial and economic indicators. Moreover, the taxpayer will be administered at the same level as the organization interdependent with it ().

There's another one special category taxpayers carrying out financial activities, which is subject to federal tax administration, regardless of the volume of accrued taxes, net assets and revenue at the end of the reporting year, number of employees, interdependence with largest company or other indicators. Initially, it included only credit and insurance organization. But the Order expands this list. Now it includes a reinsurance organization, a mutual insurance company, an insurance broker, and a professional market participant valuable papers, non-state Pension Fund who have licenses to carry out their activities ().

The Federal Tax Service of Russia has developed criteria for determining whether an organization is the largest or not (Criteria for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels

• indicators of financial and economic activity for the reporting year, which are taken from the accounting and tax reporting of the organization;
• signs of interdependence.

But on September 19, 2014, an order of the Federal Tax Service of Russia came into force, which expands the above list (Order of the Federal Tax Service of Russia dated September 19, 2014 No. ММВ-7-2/483, hereinafter referred to as the Order). Now the second criterion has added signs of the taxpayer’s influence on the economic results of the activities of interdependent entities. They also introduced a new criterion - the presence of a special permit (license) for the right of a legal entity to carry out a specific type of activity.

Indicators of financial and economic activity

Indicators of financial and economic activity for classifying a taxpayer as the largest are taken for any of the three years preceding the current reporting year. If an organization in the reporting year ceases to meet the established criteria, then it retains its status as the largest for another two years (clause 2.4 of the Order).

Since the largest organizations are administered at the federal and regional levels, the criteria indicators will be different.

Federal level

For those organizations that fall into this category, at least one of the indicators of financial and economic activity for the reporting year must have the following values:

• the total volume of federal tax accruals according to tax reporting data exceeds 1 billion rubles.
• If an organization operates in the field of providing communication services, and also sells or provides for use technical means that ensure the provision of communication services, or provides transport services, then the amount of accrued taxes must be over 300 million rubles. (clause 1.1 of the Criteria);
• the total volume of income received (according to Form No. 2 “Profit and Loss Statement” of the annual financial statements, indicator codes 2110, 2310, 2320, 2340) exceeds 20 billion rubles. (clause 1.2 of the Criteria);

• the amount under concluded contracts for the export of strategic products should be more than 27 million rubles. in year;
• the amount of revenue from export deliveries of strategic products is more than 20% of the total revenue;
• average number of employees over 100 people;
• the share of the founder's contribution (state) is over 50%.

Regional level

With organizations administered at the regional level, everything is much simpler - indicators for them are not divided depending on the type of activity of the company. In addition, the Order also raised the threshold values ​​of financial and economic indicators for the reporting year.

So, now, in order to become the largest regional taxpayer, all the following conditions must be met simultaneously:

• the total volume of income received (according to the data reflected in Form No. 2 “Profit and Loss Statement” of the annual financial statements in lines with indicator codes 2110, 2310, 2320, 2340) is in the range from 2 to 20 billion rubles. inclusive;
• the average number of employees exceeds 50 people;
• assets range from 100 million rubles. up to 20 billion rubles. inclusive, or the total amount of federal taxes and fees accrued according to tax reporting data is in the range of 75 million rubles. up to 1 billion rubles (Clause 2.3 of the Order).

The legislators once again emphasized that if an organization applies special tax regimes in relation to relevant types of activities, then it does not belong to the largest ones (clause 2.3 of the Order).

Interdependence and licensed activities

The criterion of interdependence is applied when the taxpayer’s relations influence the conditions or economic results of the main activity of an organization recognized as the largest in terms of financial and economic indicators. Moreover, the taxpayer will be administered at the same level as the organization interdependent with it (Part 2 of the Criteria).

There is another special category of taxpayers engaged in financial activities, which are subject to federal tax administration, regardless of the volume of accrued taxes, net assets and revenue at the end of the reporting year, number of employees, interdependence with the largest company or other indicators. Initially, it included only credit and insurance organizations. But the Order expands this list. Now it includes a reinsurance organization, a mutual insurance company, an insurance broker, a professional participant in the securities market, a non-state pension fund that have licenses to carry out their activities (clause 2.2 of the Order).

WHAT ARE THE CRITERIA AND CONSEQUENCES OF CLASSIFYING AN ORGANIZATION AS A LARGEST TAXPAYER?

An organization can be classified as a major taxpayer (CT) if at least one of the following criteria is met.

Criterion 1. High indicators of financial and economic activity according to the tax and financial statements of the organization for any year of the previous three years (excluding the current year) p. p. 1, , KN Criteria.

An organization will be registered with the interregional Federal Tax Service Inspectorate for Taxpayer Tax if at least one of the indicators of its activity has the following values clause 2 of the Order of the Ministry of Taxes and Taxes of Russia N SAE-3-30/290@, clause 1, Criteria KN:

The amount of accrued federal taxes exceeds 1 billion rubles. (for organizations from the communication services sector or transport services- exceeds 300 million rubles);

The amount of income reflected in the income statement financial results on lines 2110 “Revenue”, “Income from participation in other organizations”, “Interest receivable” and “Other income”, exceeds 20 billion rubles;

Assets exceed 20 billion rubles.

The organization will be registered with the inter-district Federal Tax Service Inspectorate for Tax Code if the following conditions are simultaneously met: clause 6, KN Criteria:

The amount of income reflected in the income statement in lines 2110 “Revenue”, 2310 “Income from participation in other organizations”, 2320 “Interest receivable” and 2340 “Other income” ranges from 2 to 20 billion rubles. inclusive;

Employees - more than 50 people;

The value of assets is from 100 million rubles. up to 20 billion rubles. inclusive or the amount of accrued federal taxes and fees - from 75 million rubles. up to 1 billion rubles

Criterion 2. Interdependence with the largest taxpayer with high levels of financial and economic activity.

An organization that is interdependent with the largest taxpayer can be recognized as a CN. This is, for example, Russian organization, the only participant which is KN pp. 1 item 2 art. 105.1 Tax Code of the Russian Federation.

Such an organization will be registered with the inspectorate of the same level as the inspection of the interdependent CN section II KN Criteria.

Criterion 3. Conducting tax monitoring.

An organization that meets the conditions for conducting it and has submitted an application for its conducting can be registered with the interregional Federal Tax Service for Tax Tax. clause 5 of the KN Criteria.

Consequences of being recognized as the largest taxpayer

Registered as a CN tax authorities they will set up the organization themselves, no applications need to be submitted clause 9.1 Guidelines Federal Tax Service, Letter of the Federal Tax Service dated August 23, 2012 N AS-4-2/13912.

The interregional (interdistrict) Federal Tax Service Inspectorate will send the organization a notification about registration as a private citizen, where it will be indicated new organization clause 4, Peculiarities of registration of KN, Letter of the Federal Tax Service dated 02/11/2016 N ZN-4-1/2249@.

Assigning CN status does not change the rules for calculating taxes by an organization. However, after registering as a CN, the organization must submit all tax returns and calculations, including property tax, transport and land taxes, to the interregional (interdistrict) Federal Tax Service Inspectorate