The largest taxpayers in the Russian Federation are those whose business is carried out by the Federal Tax Service at the regional, federal, and not local level. The largest taxpayers are the abbreviated taxpayer. Depending on the assigned level, they should register with the tax authorities at the interregional or interregional inspection of the Federal Tax Service. This structure will directly monitor the implementation of tax laws.
KN criteria
Let's start by presenting the criteria of the largest taxpayer:
- Defined FED markers. That is, financial and economic activity. For this, the tax and accounting statements of the company for the current tax year are considered.
- The presence of interdependencies. The largest taxpayer is an organization that directly affects both the activities of interdependent companies and the results of their work.
- Availability of a license. A legal entity must have a certain permission, which opens up a legal opportunity for it to engage in one or another activity.
- Constant monitoring of tax activity.
The largest taxpayer is one of the most important entities among tax residents. Let us examine in more detail the criteria by which an organization can be attributed to indigenous peoples.
FED indicators
During what time period can an organization be attributed to indigenous peoples? Here, the calculation of FED markers will be carried out for any of the three years preceding the reporting year. The status "Largest taxpayer" is held by the organization for 2 years after the year in which it was recognized by the IP.
If the company was reorganized, then the newly created company is called the largest taxpayer for another 3 years. Considering the year in which the reorganization occurred.
If the legal organization-debtor was legally declared bankrupt, then it loses the status of indigenous peoples. But this situation does not apply to credit organizations. If they are administered by the inspection of the largest taxpayers at the federal level, then they will be considered indigenous tax right up to the date of liquidation by force.
Note that even a non-profit association may be recognized as the largest taxpayer. But only with the fact that there are incomes that fit the criteria for the indigenous people.
Federal level
The largest taxpayers in Russia are administered by the Federal Tax Service at the federal level. These are organizations that comply with a number of mandatory conditions that are associated with economic and financial markers of their activities:
- The tax deductions of such a company in total exceed 1 billion rubles. If the organization operates in the field of communications and transport, then it will be considered as KN when the amount of taxes paid by it exceeds 300 million rubles.
- The total revenue of the company for the reporting year exceeds 20 billion rubles. They are calculated according to reporting form No. 2. This refers to codes 2340, 2320, 2310, 2110.
- The total assets of the company exceed the threshold of 20 billion rubles.
These are universal conditions for administering by the federal level the Federal Tax Service for the largest taxpayers. In certain economic areas, specific conditions may be set for assigning indigenous peoples status.
Conditions for the military industry
We will separately consider which military-industrial complex can be considered the largest taxpayer in the Russian Federation. Here several criteria apply - to assign a status it is enough that the organization meets only one of them:
- The amount of export contracts for strategic products exceeds 27 billion rubles.
- The total revenue under these contracts is more than 20% of 27 billion rubles.
- The average number of employees is more than 100 employees.
- State contribution - more than 50%.
These conditions also apply to those organizations and companies that have strategic status.
Regional level
What are the features in the conduct of business of the inter-district (for the largest taxpayers) Federal Tax Service? It is more simplified in comparison with tax control at the federal level. Also, the field of activity in which the company is engaged is not taken into account here.
At the regional level, the largest taxpayer is a legal entity that meets the following criteria:
- Total income for the reporting year in the range of 2-20 billion rubles. Reporting form No. 2 is being considered.
- The average company staff is at least 50 employees.
- The organization’s assets range from 100 million to 20 billion rubles.
- For the reporting period, the company pays taxes to the state treasury in the total amount of 75 million - 1 billion rubles.
Interdependence
The tax on the largest taxpayers also takes into account such an indicator as interdependence. But only in cases where the influence of a tax resident on the taxpayer is obvious. It in a certain way affects either the conditions of activity, or the results of work. According to Russian legislation, such a taxpayer and his FED will be evaluated at the same level as the taxpayer, on which it exerts a certain influence.
License availability
It is important to note that there is also a certain category of tax residents whose FED can be legally allowed only on a federal scale. The amount of taxes paid, the size of assets, total profitability, the number of employees, the presence of facts of interdependence do not play a decisive role here.
We are talking about organizations that have received a license from the state to conduct specific activities:
- A variety of insurance and reinsurance, brokerage services.
- Banking, lending.
- Professional work in the stock markets.
- Pension insurance, private pension funds.
Duties of the CP
The largest taxpayers are required to inform the Federal Tax Service of all changes in their organizational structures. With the relevant documents they apply to the tax office at their location.
So, within 1 month they must notify the Federal Tax Service about the start of participation in the affairs of any domestic and foreign companies. An exception here will be only LLC and business entities.
Also, over the course of one month, it is necessary to inform about the creation of separate units in the territory of the Russian Federation. Branches, representative offices are not included in this number.
Within 3 days, those legal entities that are recognized by the CN must inform the Federal Tax Service about the closure of the separate structures through which activities were conducted on the territory of Russia. This rule already applies to branches and representative offices.
If a legal entity, being a legal entity, has separate subdivisions in its structure, then under the Tax Code of the Russian Federation it is obliged to register the Federal Tax Service in all areas, municipalities, regions where these entities are located.
Who is considered to be indigenous peoples in Russia
Let's look at the accounting of which specific Russian corporations and enterprises - this is the tax accounting of large taxpayers.
For many years, Gazprom and Rosneft have remained leaders. At the end of 2018, the gas corporation should transfer 2 trillion rubles of taxes to the Russian budget. This amount also includes contributions from 56 subsidiaries of Gazprom. Rosneft is Russia's main taxpayer for many years. At the end of 2018, this corporation alone will pay 2 trillion rubles in taxes.
Other major companies in the oil and gas sector remain the largest taxpayers. Somehow:
- Lukoil.
- Tatneft
- Surgutneftegas.
- Sibur
- Novatek and so on.
Following them are the largest corporations specializing in retail trade with a huge range of food products. These are the following retail chains:
- "Magnet".
- Megalopolis.
- X5 Retail Group.
The next fairly extensive group of the country's major taxpayers is metallurgical companies:
- "Norilsk Nickel".
- MMK.
- NLMK.
- Severstal.
- UMMC and so on.
The largest domestic taxpayers also include the main telecommunication corporations of the Russian Federation:
Most of the remaining SCs are somehow related to the extraction, processing and / or transportation of various minerals.
Facts about Russian KN
Here are the key facts for the largest tax payers in Russia:
- According to Forbes for the past 2018, each of the above companies has a total annual income of more than 500 billion rubles.
- The headquarters of more than half of the Russian IP are in Moscow.
- Only two companies are registered abroad - this is VimpelCom and Evraz.
- The eight largest taxpayers are registered in the Russian regions. In second place after Moscow is Tatarstan - there are two indigenous peoples here.
- The leaders in terms of number of employees are giant commodity corporations. Thus, Rosneft has more than 261,000 employees. At Gazprom, about 500,000 people worked for 2018.
- Among the representatives of the largest retail chains, Magnit (about 310,000 people last year) and X5 Retail Group (about 200,000 people work in the trade corporation) are the leaders in terms of the number of employees.
The largest taxpayers differ from all other tax residents, primarily the amount of taxes that they transfer to the state budget. Tax legislation defines clear criteria for indigenous peoples at the federal and regional levels. In our country, the leading commodity corporations in this group are Gazprom and Rosneft.