Any business will inevitably face the situation when they need to check their counterparties. If you need to enter into an agreement or send a prepayment, then first a rational step will be obtaining the maximum number of information about the counterparty: does it really exist? How long is the company "afloat"? Do it know her in the market in a positive way?
Sometimes accountants companies need to have a "diligence" document, even when taking into account that the Tax Code does not mean such a need. The easiest way is to enlist the online support for the INN on the resource of the Federal Tax Service. The service is called - "Check yourself and counterparty."
This option makes it possible to check out an extract from an incorporation, but as reality shows - it is often not enough for a normal analysis of the company and fencing its business from fraudsters; This does not give 100% guarantees that claims will not be presented in the future by the control bodies.
What does "check the counterparty"? Who fulfills it?
The counterparty is called a number of activities aimed at analyzing and collecting documents on the counterparty, determining its good faith. In organizations, the counterparty checks conducts a legal department or the Economic Department of Security. If the company does not have such a department, then the verification is performed by a person signing the contract.
Why do you need to check the counterparty?
There are a number of reasons due to which the verification of the counterparty is justified and reasonable. For example, in order to eliminate the risk of non-delivery of goods, the supply of base goods, late delivery, the implementation of fraudulent schemes in reality, etc., it is worth remembering that any transaction taxable, and all risks are assigned to the organization. In some cases, with a tax audit, a suspicious transaction can be excluded from the cost list and prevent VAT deduction.
The state has not been established formal responsibility when verifying documents; There is also no criteria required by actions or minimum package of documents. But, in any case, the state actually laid the obligation to check its counterparties, with which they have to constantly face accountants.
At least there is no official list of required documents, I managed to form a formal / spoken list:
- copy of the Charter;
- a copy of the certificate of registration with the tax;
- copy of registration certificate;
- extract from the register;
- letter from statistics;
- documents confirming the powers of individuals (usually a copy of the passport and power of attorney).
Check counterparty: public sources
If you want to check the counterpart yourself, then use the following sources:
- check if your counterpart has any resource on the Internet;
- request information about it from the register;
- send a request to the tax of the agent's conscientiousness;
- check out the fact of registration in the "mass registration" on the resource of the tax inspection;
- use the RU service;
- learn from the "Gulf of State Registration", whether the counterparty has begun to the liquidation procedure;
- watch the passport of the executing authority on the resource of the FMS to make sure it was not lost some time ago;
- on the licensing authority resource, you can view license data;
- on the resource of the Supreme Arbitration of the Russian Federation and other vessels, it is possible to check whether the company participated in court proceedings;
- just take the data on the counterparty, and view all the information about it.
Each organization must understand all possible consequences at the conclusion of contracts and based on this to take appropriate measures. Summing up, still it should be noted that even if you check the counterparty with all the above methods, it will not be able to protect you from problems with the agent itself or from claims from the tax.
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