The presence of correct information about the tax system of your organization is a necessary condition for the work of each accountant. In addition, this information is extremely useful when concluding agreements with contractors. In this article we will tell you whether it is possible to find out the tax system by TIN (an individual tax number - the special code of any taxpayer in Russia - both an individual and a legal entity, which is issued to him when registering at the tax office) and how to do it. Let's start by identifying those systems that exist today.
Tax systems
Before you talk about how to find out the tax system for TIN, we will understand the concept itself. It is understood as a series of rules that govern the amount and procedure for levying taxes and other fees (Article 11 of the Tax Code of Russia). In our country there are five such regimes, different in terms of rate, facility, deadlines for reporting, and the availability of certain benefits:
- DOS - the general system of taxation.
- USN (otherwise - "simplified") - simplified.
- UTII - a single tax on imputed income.
- PS - patent system (only for IP).
- Unified agricultural tax - a single agricultural tax.
Upon registration, the LLC is automatically on OSN. Then the organization or entrepreneur, if the required characteristics are available, can choose any of four other modes.
Why do many people need to figure out how to find out the counterparty taxation system by TIN? Not at all tax regimes does a company pay VAT - somewhere it falls on the shoulders of a partner. However, let's talk about tax systems in more detail.
Types of tax regimes
Let us present in the table the key features of the existing tax systems available to the LLC.
| Mode view | Characteristic | Important Terms |
| DOS | Maintaining tax and accounting reporting in full. Payment of income tax, property, VAT. | Income tax - 20%. VAT - 0.1-0.18%, depending on the type of product. Property tax - regional rates. |
| STS | Distributed among new firms. To choose it for yourself, the company must comply with a number of restrictive limits - the number of employees, the number of vehicles, and annual income. Simplified reporting. | The income rate is 6% of total annual profit. Benefits for insurance premiums. The rate of "income minus expenses" - 15% of annual profit. |
| UTII | For a company to switch to this regime, it must not only have a given number of employees in the state, but also engage in a certain type of activity. | The rate is calculated using a special formula. Due to the paid insurance contributions, it is possible to reduce the amount of deductible tax payments by no more than half. |
| Unified agricultural tax | Similarity to the simplified tax system, but only for firms involved in the production, processing and sale of agricultural products. An indispensable condition - all these cycles should be carried out by the company independently. | All specific conditions are enclosed in Ch. 26 of the Tax Code. |
Now let's move even closer to the essence of the issue.
How to determine the tax system of an LLC by taxpayer identification number: legality of the issue
TIN is a strict 12-digit combination. The first two of its symbols can tell about the region where the person or organization is registered with the tax authorities (Article 84 of the Tax Code of Russia). But how to find out the taxation system of a company by TIN of a counterparty is an issue that is somewhat more difficult to cope with.
However, it is noticeably simplified by the fact that the tax code refers to open data - it is necessarily prescribed in all constituent and registration documents, as well as in contracts, reports and contracts of the company. Therefore, since this information is in the public domain, the question is: "How do I know the tax system of an LLC by TIN?" absolutely legal. And now we will voice all the available methods for obtaining such information.
How to find out the tax system of an LLC by TIN: 4 methods
The methods are quite simple and affordable:
- Visit the tax office where the counterparty is registered, and contact the inspector with the question you are interested in - write the appropriate application where you need to register the partner's TIN.
- You can also learn about the tax regime of an LLC online - go to the official website of the tax service or the State Services. Enter the code in the special field and the information will instantly appear in front of you.
- It is also possible to get the necessary information "here and now" by calling the FTS hotline.
- Another quick way is to send SMS with a specific code to the number of the FTS mobile service. Information will also come to you in a text message. You can find out the service number, team codes on the official website of the tax service of the Russian Federation.
These methods are available not only for organizations, but also for individual entrepreneurs. Do not forget about getting an electronic digital signature to access online services on the listed resources. We urge you not to pay attention to extraneous services that promise to provide information on the tax regime of the LLC through the TIN - it is easier and safer to use official methods.
Additional ways
If the question is: "How do I know the tax system of an LLC by TIN?" if the accountant, and not the counterparty, sets up, you can consider two more simple ways:
- Look at the constituent documents of the company - if during registration it did not remain on DOS, but switched to a different mode, then you will find there copies of papers testifying to this fact.
- It is easy to determine the mode of reporting for past periods.
Determination of the tax regime of individual entrepreneurs
The same methods apply as for LLC:
- Appeal to the tax authority - information will be available on the day of the visit.
- Through the electronic service of the website of the Federal Tax Service and State Service - instant display of the required data.
- SMS message or call to the tax service hotline - the service or operator will provide you with information within a few minutes.
We were convinced that determining the tax regime of a particular LLC is a simple task. In addition, the above methods are useful for exploring the IP tax system.