Check if the registration took place at the tax office. Fns registration tracking. Check the readiness of the LLC registration. The need to comply with the time

In accordance with paragraph 8 of Art. 6 of the Law "On State Registration ..." dated 08.08.2001 No. 129-FZ (hereinafter referred to as Law 129-FZ), information about organizations and individual entrepreneurs is published on the official website of the Federal Tax Service.

What exactly and how is published is defined in the annex approved by order of the Ministry of Finance of Russia dated 05.12.2013 No. 115n.

Thus, find information and check LLC registration can be on the website www.nalog.ru:

  1. On the main page of the Federal Tax Service, find the heading "Electronic services".
  2. Click on the "Business Risks: Check Yourself and Counterparty" tab.
  3. Fill in the fields in the window. There are 2 options for the criteria for searching for an organization and an individual entrepreneur.
  4. Enter the code from the image.

As a result, a list of operating LLCs that match the entered information is displayed.

When the required LLC is selected, the file is automatically downloaded to the user's computer.

The downloaded document contains information about the LLC:

  • its name, INN / KPP, PSRN, address;
  • registration information;
  • information about the registering authority;
  • who is its participant, what does it do;
  • what and when changes were made to the Unified State Register of Legal Entities.

If the required LLC has ceased its activities, this information will also be published on the FTS website.

How to check the status (readiness) of registration of an LLC on the FTS website online

To check LLC registration status on the tax website after submitting the relevant documents, you need to do the following.

  1. The first 2 steps are the same as those listed in the previous section, click on the "Business Risks ..." tab.
  2. Further, scrolling down the page, select the first tab from the list - "Information about the legal entity ...".
  3. This page will open: https://service.nalog.ru/uwsfind.do... All empty fields indicated on it are required.

As a result, the server will give one of the answer options: in processing, ready to issue, or issued.

Some Consequences of Opening Registry Information

The openness and general availability of information in the register gives rise to certain legal consequences:

  1. There is a presumption of awareness for participants in civil relations. That is, they know (should know) about the transactions made by partners with their authorized capital. For example, the alienation of a share (resolution of the 13th Arbitration Court of Appeal dated 01.09.2014 in case No. A56-37030 / 2013).
  1. The bailiff cannot refuse to initiate enforcement proceedings if the executive document does not contain the TIN of the legal entity, since this information is freely available (resolution of the Federal Antimonopoly Service of the North-West District of 07/02/2013 on case No. A56-76750 / 2012) ...

According to Art. 6 of Law 129-FZ, the information contained in state registers is open and publicly available. Refusal to provide them is unacceptable. For this purpose, a server is provided on the official website of the Federal Tax Service, thanks to which any user can find out whether a particular organization is operating on the reporting date. In addition, the FTS website provides a server for tracking the movement of documents submitted for registration of an LLC.

The service is called "Information about legal entities ah and individual entrepreneurs in respect of whom documents for state registration were submitted ”. It shows whether the documents sent by mail to Russia have been received by the relevant tax authority.

In order to use this electronic service and carry out the verification procedure, you need to enter the Internet page owned by the Federal Tax Service (nalog.ru). Then you should go through the tabs "State registration of taxpayers",

Next, you need to enter the last name, first name, patronymic of an individual entrepreneur or the name of the company, OGRN in the required fields of the window that opens. Then, from the proposed list, you need to select the form of the sent document for state registration. This can be, for example, a statement on the liquidation of an enterprise, or on the creation of a legal entity. You should also indicate the inspection of the Federal Tax Service, to which the document was submitted, and the date of mailing.

The operation of the service, which contains information about individual entrepreneurs and legal entities, is based on the fact that when documents for state registration are received by mail at the Tax Service, information about them is entered into a single database. The entry time is one hour.

The service is very convenient when sending documents to the IFTS by mail.

In the rather tough market conditions prevailing today, financial viability and the existence of many businesses is called into question. At such a time, it is important to keep track of information about your own counterparties, as well as to check them. Here we have summarized the main public sources of information about Russian legal entities.

Of course, working with these sources requires an understanding of the authenticity, relevance and completeness of the information contained in them, since not all of them are equal in this sense.

1. Unified State Register of Legal Entities (USRLE)

Contains records about the name and address of the legal entity, its branches and representative offices, CEO, types of activities, licenses, authorized capital, founders, participants, their shares and any existing encumbrances (for companies with limited liability), registration data, cost information net assets(where such disclosure is required), copies of articles of incorporation are also available upon request. Most information other than personal data individuals and bank details, is in the public domain on the FTS website. Upon request from the Unified State Register of Legal Entities, an extract with the seal of the registering authority can be issued. On the FTS website, you can also find information on the submitted applications for amending the Unified State Register of Legal Entities, the decision on state registration for which has not yet been made.

2. Unified federal register of information on the facts of the activities of legal entities. Unified Federal Register of Bankruptcy Information

Another electronic information resource administered by the Federal Tax Service. It contains information on the creation, reorganization, liquidation of legal entities and the termination of their activities on other grounds; information on the decisions of the registration authorities to exclude inactive legal entities from the Unified State Register of Legal Entities; appointment and termination of the powers of a single executive body(organs); increase and decrease authorized capital; net asset value (when disclosure of such information is required); change of address; availability, suspension, revocation of licenses; on the pledge of property of legal entities. By the decision of a separate legal entity, other information may also be included in this register. Information is available online at http://fedresurs.ru.

The same resource publishes the Unified Federal Register of Bankruptcy Information, which is part of the Unified federal register information about the facts of the activities of legal entities. In addition to declaring bankruptcy, the register contains information about upcoming meetings of creditors and the results of past meetings; messages on the holding of trades and their results; the results of the inventory of assets and liabilities; property appraisal reports; other information disclosed in accordance with Federal law"On insolvency (bankruptcy)".

3. Consolidated state registers of accredited branches and representative offices of foreign companies

Until recently, these registers were kept by the State Registration Chamber under the Ministry of Justice of the Russian Federation, but in the near future this function is planned to be transferred to the Federal Tax Service. The registers contain information about representative offices, branches and their foreign headquarters: addresses, telephone numbers, types of activities, information about managers. Extracts from the registers are issued upon request within 3 days. The registries are expected to be available on the Internet shortly.

4. One State Register rights to real estate and transactions with it

The register is maintained by the Federal Service for State Registration, Cadastre and Cartography. This register contains information about real estate located on the territory of the Russian Federation, its owners, tenants (with a lease term of 1 year), encumbrances, etc. Any interested person can receive an extract with information about a specific residential and non-residential premises within 5 days. Partially information is available on-line at https://rosreestr.ru/wps/portal

This publication is authorized to publish bankruptcy announcements. The Internet version and the base of announcements are located at http://www.kommersant.ru/bankruptcy.

9. Specialized business information agencies

There are several business information agencies in Russia that provide specialized information about legal entities, including information from the Unified State Register of Legal Entities; information about financial situation(annual financial statements); statistical information according to the State Statistics Service, as well as data provided by the legal entities themselves. Typically, these sources of information are useful for building relationships between companies and, allowing you to visually build the structure of the group of companies and relationships with affiliates.

10. Databases of legal documents

In the context under consideration, they can be used, for example, to search for information about state-owned companies or companies subject to special regulation, as well as find court decisions regarding specific company, including decisions of courts of general jurisdiction.

This list of sources is, of course, incomplete. So, we did not consider here information disclosure in news feeds, credit bureaus, Internet sites of the Federal Antimonopoly Service and the Central Bank of the Russian Federation and other more specific sources. Despite the fact that these and other resources deserve attention with a more thorough check.

Sometimes, for example, when looking for assets of a debtor for arrest and collection, it makes sense to involve specialized organizations (detective agency, etc.).

If the applicant has correctly completed all the documents and submitted an application to the Federal Tax Service, then the decision to register the LLC is made within 5 days.

Within 1 working day after the adoption of a positive decision, the applicant is notified of this personally or via Internet resources.

The representative of the participant can receive a receipt, provided that he has a notarized one.

Information from the Unified State Register of Legal Entities will become the basis for negotiating with counterparties and making other important commercial decisions.

Online

You can find out if the LLC was registered on the FTS website. Any companies can use information from the Unified State Register of Legal Entities from 15.09.2015 in their information systems.

To obtain information about LLC, you must:

  • register with the Federal Tax Service;
  • get the details of access to the register of legal entities.

Documents can be provided in in electronic format and copied to electronic media. State and municipal authorities have the right to receive this information free of charge. For citizens and legal entities, FTS services are paid.

The readiness of documents and other important information can be obtained taking into account the Government Decree No. 462. Subscriber service of a legal entity for provision per year will amount to 150 thousand rubles.

For a single receipt of information in full, the fee will be 50 thousand rubles. For a one-time receipt of updated information - 5 thousand rubles.

Information from the Unified State Register of Legal Entities via the Internet is provided in accordance with a request, the form of which is approved by the Order of the Federal Tax Service dated 15.01.2015 5n.

It should indicate:

  • Information about the company;
  • information that the applicant wishes to know.

State authorities and municipalities draw up a request in accordance with the Order of the Federal Tax Service dated February 15, 2015. Such information is also issued for extra-budgetary funds, arbitration courts and courts of general jurisdiction.

An electronic request sets the attributes of access to the EGUL databases, which includes:

  • receiver name;
  • password;
  • password validity period (for companies and individuals - 1 year) and a combination of numbers that allows you to confirm the reality of the user of the FTS resource.

Information on access to the Unified State Register of Legal Entities is sent to the applicant's email address.

They include:

  1. Dispatch notice.
  2. Passwords (details).
  3. Certificate (files in * p12 format).
  4. Instructions for setting attributes and working with information and a memo.

Password expiration date for government and municipal authorities is not limited. You should start working with the section "Access to the database of the Unified State Register of Legal Entities and Unified State Register of Legal Entities". You can also track the registration status there.

The Unified State Register of Legal Entities has the right to verify the accuracy of the information received. He can do this both on his own initiative and at the request of an interested person.

The period for verifying the validity of the information provided is no more than 1 month.

At this time, registration is suspended, and an entry is also made in the register of legal entities.

results

The result of a request to obtain information from the Unified State Register of Legal Entities will be a certificate or extract with information about the LLC, or a refusal to receive information.

In the first case, the counterparty finds out the status of the company: whether it is in the process of bankruptcy or is successfully engaged in commercial activities.

An extract is also required for carrying out judicial procedures... It will be needed when filing a statement of claim and must be drawn up no later than 30 days before the day of appeal to the arbitration court (APC RF - clause 9, part 1 of article 126).

Next steps

They depend on the purpose of applying to the Unified State Register of Legal Entities. If the extract is received for the trial, then you need to prepare statement of claim according to the rules of the agrarian and industrial complex - Articles 125, 126.

When the information is drawn up to ensure the reliability of the business partner, then the subsequent decisions already depend on the applicant company and its commercial policy.

What to do in case of refusal?

Provided in writing.

It is necessary to study the response from the Federal Tax Service and determine the reason:

  1. Registration of a company may be refused if an incomplete set of documents is provided and the applicant has not timely brought the missing certificates and other written information.
  2. A common reason for refusal is the incorrect filling of the application or the provision of inaccurate information.

Refusal to provide information about another company - when issuing an extract from the Unified State Register of Legal Entities, may be due to the fact that such a company operates illegally, without proper registration.

Obtaining information about the registration of an LLC is necessary for reliability business relationship with counterparties, as well as in order to find out that the partner company is working legally.

Registration of extracts and certificates is carried out by the founders or their proxies.

Lawyer Mikhail Khaimovich on the fight of the Federal Tax Service with entrepreneurs. Who will survive? Why do tax authorities draw up acts of inspection of premises and how, in practice, to convince the addresses of the reality?

The director wants to register a different address

Let's say that such a white fluffy (in some places) company lives, most likely LLC. When it was created, the tax inspectorate did not care about the reality of finding the company at the legal address indicated in the Unified State Register of Legal Entities. There was a law obliging an enterprise to register it at its location, but (as we often had in the last 25 years) was not enforced.

And now, when the state has decided to register everyone, the directors of the companies began to look for ways to satisfy the requirements of the Federal Tax Service.

The simplest and, at first glance, reasonable way is to apply for a change of legal address, indicating in the Unified State Register of Legal Entities the office that is currently being rented.

Almost always (in large cities) this is associated with a change in the territorial inspectorate, that is, with the transition to another inspectorate serving the territory at the place of office lease.

And this is where everything gets weirder and weirder(from). The director and participants, sincerely showing law-abidingness, submit an application to the IFTS 46 (talking about Moscow)…. and are refused registration.

Before that, most likely there will be a suspension of registration actions for 30 days.

Standard waiver wording: inaccuracy of the information provided. It should be noted that this very reliability is checked by the territorial IFTS. "What unreliability!" exclaims the director and runs for an explanation to the territorial inspection.

What is responsible in the tax

It turns out:
  • The lease did not indicate the floor or room number;
  • 10 more companies are registered in this room. They are not really located there, it is there that you have placed your office, but this does not bother the tax authorities very much;
  • In the case of the Federal Tax Service Inspectorate there is an act of inspection of the premises, from which it follows that your company is not there;
  • The owner of the premises did not respond to the request of the Federal Tax Service Inspectorate in time and did not confirm the fact of the lease (for example, he was on vacation, but the deputy forgot).
  • The company address does not correspond to the data of the official address classifier (KLADR). For example, according to the Unified State Register of Legal Entities, the address of the company is indicated: st. Lenin, 10B, and in KLADR there is only an address: st. Lenin, 10A, the house with the letter B does not exist.

There may not be reasonable answers

Any of the points may be a reason for refusal to register, and I have given a non-closed list of reasons for refusal, there may be others. If the refusal on the first of the above grounds can be fought by bringing all the documents in line, then the rest can confuse the head of the company.

Even if X more companies are illegally registered in this premises, why should this influence the decision to register a company that is actually located there?

There is no reasonable answer to this question, but it seems that consistency and reasonableness is not a virtue of the current tax authorities.

As for the act of examination, there is nothing to talk about. The employees drew it up without leaving their office.
They committed an official misconduct, and maybe a crime (Art. 293 of the Criminal Code "Negligence"). But it is not possible to prove this within the framework of the existing "legal" system.

What for?

Why do tax authorities do this? I have no definite answer to this question. Sometimes it is really just negligence, unwillingness to fulfill their official duties.

But, in addition, the general policy of the authorities: all entrepreneurs are suspected of tax evasion, the state “cleans up” the business, and those who have failed, let them leave.

But entrepreneurs don't want to leave! Some are looking for a way to quickly "resolve" the issue, as you might guess, corrupt, others file a lawsuit (3-6 months of the process).

What to do?

In addition to the thorough preparation of documents, immediately after filing an application for registration, the director needs to appear at the territorial IFTS with the original lease agreement, payment orders confirming the payment of the lease.
You can only go to an appointment with the head or deputy head of the inspection, having made an appointment by phone with the secretary, because it is now almost impossible to get to the inspector (in Moscow); there is a guard at the entrance, and the pass is issued only by the chief's secretary. If you still manage to invite the owner of the premises to this reception, consider that your problem has been solved.
The above example is one of many possible situations.

Someone else is registering new companies. These entrepreneurs have their own problems. First you need to find an office and rent it for cash, because so far there is no legal entity or bank account, and the owner will not give letter of guarantee in the IFTS without a guarantee of the conclusion of a lease agreement subsequently.

Before that, you need to make sure that this is not a mass registration address; you can do this on the FTS website. You can try to open a company at the home address of the founder,. But recently in Moscow they began to refuse such registration.

But in the presence of a correctly assembled set of documents, the FTS does not refuse to register a new company, postponing the verification of its location until later, and in this sense, registering a new company is easier than changing the address for an existing one.

Inaccurate information in the Unified State Register of Legal Entities

Special ordeals await companies included by the Federal Tax Service on the list with inaccurate information in the Unified State Register of Legal Entities.

The reasons for this list are known. Everyone can check the company, it is enough to know its TIN, having received an extract from the Unified State Register of Legal Entities in electronic form on the FTS website. If included in the list, the statement will contain this information.

But managers are not used to making a statement about their company every day, and may find out about being included in the "black list" from the bank, which will block the account. This is where the problems begin.
A bank account does not work, an account will not be opened at another bank. You need to find a new address, go through all the procedures described for the case of registering a new company, and as a result, get a suspension of registration actions for 30 days. It will be much more difficult to get a positive decision than in the case of a change of address without being included in the “black list” - as part of the verification of the reliability of information, the tax authorities will interrogate the director, trying to prove that his activity is fictitious and he is a “figurehead”.

Well, if the enterprise fails to confirm the accuracy of the information in the Unified State Register of Legal Entities, the following consequences will ensue for it:

  • From 01.09.2017 after 6 months, the exclusion of the organization from the Unified State Register of Legal Entities;
  • Refusal to register new companies to the director and all founders, while there is a similar record of false information.
If the company is excluded from the Unified State Register of Legal Entities due to inaccurate information, the director and founders need to be prepared for the following consequences:
  • For three years, they will not be able to register any new company with their participation, as well as become a member of any operating company in the Russian Federation The head and accountant of the company can be brought to subsidiary liability for any debts from June 28, 2017 (488-ФЗ dated June 28, 2017).

The flow of applications and applications to the tax office is huge. Someone has submitted another declaration, someone has filed a complaint or an application for property deduction. Each applicant wants to quickly find out the verdict of his application, therefore there are certain ways how to check the status of the application with the tax office.

Tax system of the Russian Federation

The taxation system is an integral part of the functioning and development of the economy Russian Federation... Taxpayers making mandatory contributions to the state budget of the country are:

  • able-bodied population - ordinary citizens make contributions from wages, property, financial transactions, etc .;
  • legal entities - organizations and enterprises of different levels are required to pay taxes on profits, property, value added, excise taxes, etc.
  • individual entrepreneurs - representatives of small and medium-sized businesses also make their contribution to the state budget through deductions from profits, etc.

In addition to tracking the correctness and completeness of the calculation of taxes, fees and other payments, the Federal Tax Service of the Russian Federation also performs other functions:

  1. Control over the circulation and production of tobacco products.
  2. Reception of applications and complaints from citizens.
  3. Registration and issuance of TIN.
  4. Registration of legal entities and individual entrepreneurs.
  5. Reception and verification of tax returns.
  6. Monitoring compliance with foreign exchange legislation.
  7. Registration and issuance of permits for certain operations.
  8. check in cash register equipment and much more.

How to check the registration status of incoming documents

Obviously, the high workload of the department does not allow ordinary visitors to receive necessary information about the movement of the statement or complaint during a personal visit. In addition, taxpayers know how to value their time and money, so they choose remote ways to track the stages of document registration.

Through the website of the Federal Tax Service of the Russian Federation

The main reference and information resource for taxpayers on the Internet is the official website of the Federal Tax Service. This portal presents users with a wide range of opportunities and a large number of useful electronic services... Using the site nalog.ru you can:

  • receive up-to-date information tax and levy arrears;
  • fill out tax returns online;
  • to choose convenient system taxation;
  • check the registration of the counterparty (protection of the business from risks);
  • make an appointment with the selected regional branch of the Federal Tax Service of the Russian Federation;
  • send a set of documents for registration of legal entities or individual entrepreneurs;
  • find out or get a TIN;
  • get access to the register of small and medium-sized businesses, etc.

To check the status of the submitted application with the tax office, you will need:

  1. Go to the website nalog.ru.
  2. On the main page of the portal, select the "All services" section.
  3. Select the section "Learn about the complaint" or "Resolutions on complaints".
  4. The system will redirect the user to the page for filling out the request form.

To obtain up-to-date information on the status of an application, appeal or complaint, you will need to select and enter the following data:

  • the name of the tax authority to which the application was submitted;
  • applicant status (legal entity or individual);
  • date of the application;
  • the incoming number of the application (indicated in the receipt issued by the tax inspector);
  • digital code from the picture.

To obtain information on the course of consideration of documents submitted for registration of a legal entity or individual entrepreneur, you will need:

  • go to the FTS website;
  • select the section "Information on legal entities and individual entrepreneurs in respect of which documents for state registration are submitted";
  • fill in the details of the search (PSRN, ORNIP, full name or name of the legal entity, form, filed document, name tax office, date of the application);
  • enter the verification code from the picture;
  • click the "Find" button.

When submitting documents for registration actions, you will only receive a receipt in your hands, where a list of documents accepted from you will be given, as well as the date when you can apply for the result.

However, to find out whether the registration of the company was successful, or you have a refusal, it is not necessary to come to the registering IFTS. Information on state registration of legal entities and individual entrepreneurs can be obtained through a special online service of the Federal Tax Service. Let's consider step by step how to find out the result of registration with the tax office on the FTS website.

Service - Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted

If the registration is primary, then enter the name, if the registration of changes, then it is better to search by OGRN. Also indicate the code of the registering authority (for example, 7746 for Moscow), the form of the submitted document (there is a drop-down list with options), and the approximate period of submission. After entering the captcha and clicking on the "find" button, the service will give you all the options. For example, according to the "Camomile", which has set everyone on edge, options from January 1 to July 30 of this year:

Here you have to search a little, whether your company was registered, or just another one with a similar name.

What information can be obtained

The information is given in different ways. In any case, the name, method and date of submission of documents, the name of the registering authority are given.

In case of successful registration, this is the registration date assigned by the PSRN, the date of the documents' readiness

Read also: A copy of the passport to the tax office when registering an individual entrepreneur in 2019

In case of refusal - a message about the refusal and again the date of the documents' readiness.

The reasons for refusal are not written, they need to be clarified.

In extremely rare cases, there was an error, they indicated a refusal instead of a successful registration, but this has not happened for a long time.

How long does it take for information to appear in the service?

The service itself has an indication that it is updated daily. However, it also happens that there is no specific information there, and they simply write the date of the documents' readiness. It turns out that the result can be reliably found out only by arriving at the reception at the registering authority.

Tax authorities act within their competence and in accordance with the legislation of the Russian Federation, as well as exercise their functions and interact with federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state extra-budgetary funds through the implementation of powers provided for by this Code and others. regulatory legal acts of the Russian Federation.

Key areas of activity of the Federal Tax Service of the Russian Federation to create a favorable tax environment:

    Implementation of tax control based on risk criteria: development of risk analysis tools and remote automated control;

    High-quality and fast resolution of disputes with business, reducing the burden on courts: development of pre-trial (out-of-court) methods of settling tax disputes;

    Creating a comfortable environment for paying taxes: introducing a unified standard for servicing taxpayers. Development of Internet services;

    Carrying out work to improve tax literacy: posting clarifications on the website of the Federal Tax Service of the Russian Federation and materials in the media;

    Optimization of procedures related to the registration of legal entities and individual entrepreneurs: simplification of procedures related to the registration of legal entities and individual entrepreneurs, reducing their number and terms of their passage. On-line registration.

    Expansion of services to enable taxpayers to receive information and services via the Internet: 39 electronic services are posted on the Internet site of the Federal Tax Service of the Russian Federation.

Indicators characterizing the efficiency of the Federal Tax Service:

    Improving the efficiency of the use of tax administration tools aimed at motivating taxpayers to voluntarily pay taxes and apply prices in transactions that correspond to market prices;

The evaluation criterion is:

    Number of on-site tax audits;

    Effectiveness of tax audits.

Table 1

Dynamics of the efficiency of tax audits by the Federal Tax Service, 2012–2014

The key element of Table 1 is the inversely proportional relationship: the number of on-site tax audits should decrease when the efficiency is the sum of additional charges per 1 on-site check, and, accordingly, the efficiency of tax audits should increase.

The indicators for the period from 2012 to 2014 indicate the insufficient efficiency of the development of risk analysis tools and remote automated control, a decrease in the number of field tax inspections while increasing their efficiency is also not sufficient.

    Formation of a unified law enforcement practice and creation of conditions for protecting the interests of taxpayers in the framework of pre-trial settlement of issues;

The evaluation criterion is: the number of cases resolved in court.

table 2

Dynamics of pre-trial decisions in 2013–2014

A key element of Table 2 is the reduction in the number of cases resolved in court, which is an indicator of effective dispute resolution, as well as reducing the cost of court proceedings.

The indicators for the period from 2013 to 2014 indicate the insufficient efficiency of the pre-trial procedure for resolving tax disputes (by 0.5 thousand cases), which would contribute to bringing the most significant cases to court.

    Improving the efficiency of measures for the settlement of tax arrears and reducing the risks of tax arrears;

The evaluation criterion is: the ratio of the volume of tax arrears and the volume of receipts from taxes and fees in budget system RF.

Table 3

Dynamics of the ratio of the volume of tax arrears and the volume of receipts from taxes and fees in the budgetary system of the Russian Federation 2012–2014

The key element of Table 3 is the reduction in the ratio of the volume of tax arrears and the volume of receipts from taxes and fees in the budgetary system of the Russian Federation.

The indicators for the period from 2012 to 2014 indicate an insufficiently effective reduction in the volume of tax arrears and the volume of receipts from taxes and fees to the budget system of the Russian Federation (by 1%).

    Improvement of the services rendered to taxpayers aimed at increasing tax literacy and creating favorable conditions for the fulfillment of their obligations to pay taxes;

The evaluation criterion is: the share of taxpayers who assess the quality of the work of the tax authorities satisfactorily.

Table 4

Dynamics of satisfaction of taxpayers with the quality of work of tax authorities in 2012–2014

The key element of Table 4 is the increase in the share of taxpayers satisfactory in assessing the quality of the work of the tax authorities.

The indicators for the period from 2012 to 2014 indicate an insufficiently effective increase in the share of taxpayers who satisfactorily assess the quality of the work of tax authorities (by 3.7%).

    Optimization of procedures related to the registration of legal entities and individual entrepreneurs;

The evaluation criterion is: the number of packages of electronic documents aimed at state registration through the Internet.

Table 5

Dynamics of Internet registration for 2012–2014.

The key element of Table 5 is to increase the number of packages of electronic documents aimed at state registration via the Internet in order to reduce paperwork and simplify the registration procedure.

Indicators for the period from 2012 to 2014 indicate an insufficiently effective increase in the number of packages of electronic documents sent for state registration via the Internet (by 157,100 units).

    Improving anti-corruption measures.

The assessment criterion is: the share of taxpayers who give a high level of assessment to the work carried out by the Federal Tax Service of the Russian Federation to combat corruption.

Table 6

Dynamics of a positive assessment of the FTS's anti-corruption activities in 2012–2014

The key element of Table 5 is to increase the share of taxpayers who give a high level of assessment to the work carried out by the Federal Tax Service of the Russian Federation to combat corruption.

The indicators for the period from 2012 to 2014 indicate an insufficiently effective increase in the share of taxpayers who give a high level of assessment to the work carried out by the Federal Tax Service of the Russian Federation to combat corruption (by 30%, however, in the period from 2013 to 2014 by 2%).

Summing up the results of the second chapter, it should be noted that the analysis of the activities of the Federal Tax Service revealed the main problems to be addressed by the program of measures proposed in the next chapter of this WRC.

 

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