New criteria for the largest taxpayers. Consequences of being recognized as the largest taxpayer Who are the largest taxpayers

Conducting affairs of legal entities with the status of the largest taxpayer takes place at the federal or regional level.

Organizations classified as major taxpayers (hereinafter referred to as CNs) are registered, depending on the federal (regional) level, with the interregional (interdistrict) inspectorate of the Federal Tax Service of the Russian Federation. These tax structures control the implementation of tax laws by CNs without direct participation.

The Federal Tax Service of Russia has determined list of criteria, the presence of which allows an organization (legal entity) to be classified as the largest taxpayer.

What are these criteria:

1. Markers of financial and economic activity (FED). Organizations (tax, accounting) for the year are considered.
2. The presence of interdependence. The taxpayer directly influences the functioning of interdependent entities and their economic results.
3. A legal entity has a license or other permit allowing it to conduct a certain type of activity.
4. Carrying out constant monitoring of tax activities.

Indicators of financial and economic activity

The time periods within which an organization can be classified as a CI are as follows: calculations using FED markers are carried out for any of the three previous years, with the exception of the reporting year.

CN status is still held during two years after the year when the organization began to fail to meet the accepted criteria.

In the event of reorganization of a corporate property, this status remains with the newly formed legal entity for another period of three years, counting the one when the reorganization took place.

Legal entities-debtors declared bankrupt in court lose their status as a corporate citizen. This rule does not apply to credit structures. Those of them that are administered as IPs at the federal level retain this status until they are forcibly liquidated.

CN status can be assigned even if they have any income that meets the criteria below.

Federal level

This level of tax administration implies that the organization in question complies a number of mandatory conditions, directly related to the markers (financial, economic) of its activities.

1. The total tax accruals must exceed 1 billion rubles. This figure is significantly reduced (over 300 million rubles) for organizations operating in the field of communication and transport services.
2. The total amount of income received (reporting form No. 2, codes 2110, 2310, 2320, 2340) is more than 20 billion rubles.
3. The total assets of the organization are more than 20 billion rubles.

In addition to these universal conditions, federal tax administration may apply to a number of organizations in certain areas of the country's economy.

In particular, such norms apply to structures and organizations of the military-industrial complex with the following indicators(exceeding one of them is enough):

• export contracts for strategic products, totaling more than 27 million rubles;
• the total revenue under these contracts is more than 20% of the total amount;
• the presence of more than 100 employees in the average headcount;
• government contribution exceeding 50%.

The presented figures are also valid for organizations that are on the list of enterprises, organizations, and societies that have strategic status.

Regional level

At this level, the conduct of affairs of legal entities is simplified. Benchmarking does not take into account what the company does.

Companies applying for the status of regional CNs must meet all of the following conditions simultaneously:

• have a total achieved income (reporting form No. 2) in the range of 2-20 billion rubles;
• average staff of more than 50 employees;
• have assets from 100 million rubles and not exceeding 20 billion rubles;
• have an accrued tax amount in the range of 75-1000 million rubles.

Interdependency and license

The concept of interdependence is taken into account when the influence of a particular taxpayer on the results or operating conditions of an organization with IP status is obvious. In accordance with the legally established criteria, such a taxpayer and his FED will be regarded by the tax authorities at the level of the tax liability associated with him.

There is also a special “caste” of taxpayers, whose FED is subject to federal control. In this case, the amount of taxes to be paid, the size of assets, the volume of revenue, the staff of employees and the presence of the fact of interdependence are completely unimportant.

We are talking about organizations that have received a license from the state to conduct a number of activities:

• banking operations;
• various types of insurance, reinsurance, broker intermediary services;
• professional participation in the stock market;
• pension insurance, provision (NPF).

Responsibilities of legal entities

Taxpayers provide information about any changes in their organizational structure to the representative offices of the tax authorities in the region where they are located.

A period of one month is provided for notifying the tax authorities if the taxpayer begins to participate in Russian or foreign organizations (except for business entities and LLCs).

The same period is given in cases where a legal entity registered in the Russian Federation creates separate divisions within the country (not). This also applies to newly emerged changes in the information about the created units that were provided earlier.

A period of three days is given to legal entities to notify about the closure of those separate structures through which the organization operated within the Russian Federation. This norm applies to branches, representative offices, and other forms of separate divisions.

Accounting

In full accordance with Article 55 of the Civil Code of the Russian Federation, the locations of a legal entity and its separate divisions do not coincide.

The Tax Code () requires legal entities that have separate parts in their organizational structure to undergo mandatory tax registration in all regions and municipalities where these units are located.

Activities in Russia

Despite the falling prices for gas and oil from year to year, as well as a decrease in hydrocarbon production, companies remain the largest taxpayers in the Russian Federation Gazprom And "Rosneft".

The gas monopolist will transfer about 2 trillion rubles in taxes at the end of 2018, including fees from all fifty-six subsidiaries of the company. Tax contributions from Rosneft, the country's main taxpayer in recent years, will amount to about 2 trillion rubles.

The main tax “donors” of the state budget include other giants of the oil and oil and gas sector: Lukoil, Surgutneftegaz, Tatneft, TAIF-NK, Novatek, Sibur.

This list is supplemented by the “monsters” of retail trade – Magnit, X5 Retail Group, Megapolis. The leading twenty also include metallurgical companies - UMMC, MMK, Severstal, NLMK, Norilsk Nickel, Evraz, UC Rusal.

The list of the most important taxpayers also includes the country's largest telecommunications companies - MTS, Megafon and Vimpelcom.

Most of the key taxpayers in the Russian Federation are, in one way or another, connected with the processing and transportation of minerals.

Each of the listed companies has total assets exceeding 500 billion rubles. (According to Forbes 2018). The headquarters of exactly half of them are located in Moscow. Two companies from this list are registered abroad: Evraz, Vimpelcom. The remaining eight companies are registered in the regions of the Russian Federation, and only one region, the Republic of Tatarstan, can “boast” of two of them at once (Tatneft and TAIF-NK).

The leaders in terms of average headcount are expected to be the commodity giants - Rosneft (about 261 thousand employees) and Gazprom (about 500 thousand as of 2018).

Among the leading companies in this indicator are the retail trade companies Magnit (about 310 thousand employees as of 2018), X5 Retail Group (about 200 thousand).

A comparison of Russia's tax donors with the list of the largest taxpayers in the United States has only one thing in common. In both cases, the top three are entirely oil companies. In America it is ExxonMobil, Chevron, ConocoPhillips.

Otherwise, against the backdrop of mining and oil refining companies in Russia, in the USA, among the main taxpayers, companies producing intellectual products stand out: Microsoft, Apple, IBM, Intel. The list of key taxpayers also includes: banks, insurance companies, pharmaceutical and cosmetic manufacturers (Pfizer, Procter & Gamble). Even McDonald's is on this list, paying about $2 billion in taxes annually.

More information about advanced tax administration technologies can be found in this video.

If an organization is recognized as the largest taxpayer (TTP), which only the tax authority can do, it will be registered with the Federal Tax Service as a TTP. Under what circumstances is an organization recognized as the largest taxpayer? How will she know that she is registered as a CN? The answers to the questions are relevant due to the fact that, among other things, the criteria for classifying organizations - legal entities as the largest taxpayers - have been changed.

Normative acts on CN

It is clear that, first of all, this is the Tax Code, which states that the Ministry of Finance has the right to determine the features of accounting of the largest taxpayers by the tax authorities (clause 1 of Article 83). And these (Features of registration of the largest taxpayers) were approved by Order of the Ministry of Finance of the Russian Federation dated July 11, 2005 No. 85n. In order to uniform the procedure for accounting for corporate income in tax authorities, taking into account the provisions of the above documents, Order of the Federal Tax Service of the Russian Federation dated September 27, 2007 No. MM-3-09/553@ approved Methodological Instructions for tax authorities on issues of accounting for the largest taxpayers - Russian organizations.

The next important document is Order of the Ministry of Taxes of the Russian Federation dated April 16, 2004 No. SAE-3-30/290@, which approved the procedure for organizing work on tax administration of the largest taxpayers. This order also approved the criteria for classifying legal entities as IP, but it must be taken into account that the Order of the Federal Tax Service of the Russian Federation dated May 16, 2007 No. MM-3-06/308@ approved new criteria (hereinafter referred to as the Criteria). Both of these documents were amended by Order of the Federal Tax Service of the Russian Federation dated December 25, 2017 No. ММВ-7-7/1083@. And yet, orders of the Federal Tax Service of the Russian Federation No. MM-3-06/308@ and No. MMV-7-7/1083@ were adjusted by Order of the Federal Tax Service of the Russian Federation dated 02/06/2018 No. MMV-7-7/80@.

The innovations came into force on 04/02/2018, but apply to certain organizations from 02/12/2018, we are talking about:

– on organizations registered with the Interregional Federal Tax Service of the Russian Federation for the largest taxpayers No. 8 (carrying out activities in the production of machinery, vehicles, equipment, machinery, equipment and the military-industrial complex);

– about organizations whose level of tax administration changes according to updated criteria.

Criteria for classifying a communications organization as a corporate tax organization and choosing a tax inspectorate

Recognizing an organization as the largest taxpayer, tax authorities are guided by:

1) on indicators of financial and economic activity for the reporting year according to the accounting and tax reporting of the organization. The organization belongs to the CN category based on indicators of financial and economic activity for any year of the previous three years, not counting the last reporting year (clause 8 of the Criteria);

2) for the presence of signs of interdependence and influence of the taxpayer on the economic results of the activities of interdependent persons. An organization, relations with which may influence the conditions or economic results of the main activity of a company recognized as a CN, may also be classified as a major taxpayer and registered at a level corresponding to the level of administration of the specified company;

3) for the availability of a special permit (license) for the right to carry out a specific type of activity by a legal entity. This applies to a credit organization, insurance, reinsurance organization, mutual insurance company, insurance broker, professional participant in the securities market, non-state pension fund;

4) to conduct tax monitoring. An organization that has submitted an application for tax monitoring may be classified as an organization subject to tax administration at the federal level, subject to the following conditions:

– the relevant documents (information) are submitted to the tax authority along with the specified application in full, these are regulations for information interaction, information about organizations, individuals who directly and (or) indirectly participate in the organization (if the share of such participation exceeds 25%), accounting policies for tax purposes, internal documents regulating the organization’s internal control system;

– the conditions have been met that allow the organization to apply to the tax authority with an application to conduct tax monitoring (listed in clause 3 of Article 105.26 of the Tax Code of the Russian Federation);

– the presented regulations for information interaction comply with the established form and requirements for the regulations (approved by Order of the Federal Tax Service of the Russian Federation dated April 21, 2017 No. ММВ-7-15/323@ (see Appendices 3 and 4, respectively));

– the internal control system used by the organization complies with the requirements approved by Order of the Federal Tax Service of the Russian Federation dated June 16, 2017 No. ММВ-7-15/509@ (Appendix 1).

Let's find out what indicators of the financial and economic activities of a communications organization indicate that the tax authorities recognize its CN and how the level of administration is selected (this can be the federal or regional level, when the organization is registered with the interregional or interdistrict, respectively, IFTS for the largest taxpayers) .

Federal level

According to the new rules, effective from 04/02/2018, organizations subject to tax administration at the federal level include organizations whose total amount of income received, according to the financial results report included in the annual financial statements, exceeds 35 billion rubles. It is obtained by adding up the income reflected in the report using line codes 2110 “Revenue”, 2310 “Income from participation in other organizations”, 2320 “Interest receivable” and 2340 “Other income”.

Previously, an organization was subject to tax administration at the federal level if (it was sufficient to fulfill one of the listed conditions for the reporting year):

the total volume of federal tax accruals according to tax reporting data exceeded 1 billion rubles. For organizations operating in the field of providing communication services, as well as selling and (or) providing for use technical means that ensure the provision of communication services, the figure was different - over 300 million rubles;

the total amount of income received for the year exceeded 20 billion rubles;

assets (the sum of non-current and current assets according to the line “Balance sheet (asset)” (code 1600) of the annual balance sheet) amounted to more than 20 billion rubles.

And an important innovation: organizations subject to tax administration at the federal level may include legal entities that do not meet the established criteria if the Federal Tax Service has decided to classify them as a corporate citizen (new clause 5.1 of the Criteria).

Regarding who is involved in the administration of organizations - the largest taxpayers at the federal level... These are interregional Inspectors of the Federal Tax Service of the Russian Federation for the largest taxpayers, specialized on an industry basis. Now there are 8 of them instead of 9 (see Order of the Federal Tax Service of the Russian Federation dated February 21, 2018 No. ММВ-7-4/106@), let’s pay attention to three of them.

Inspectorate responsible for tax administration of KN	Main activities of organizations
Interregional Inspectorate of the Federal Tax Service of the Russian Federation for the largest taxpayers No. 7 (when registering, the indicator of the size of the total volume of income received is not taken into account)	Activities in the field of information and communications carried out by mobile operators and organizations operating in the field of Internet technologies, research and development
Interregional Inspectorate of the Federal Tax Service of the Russian Federation for the largest taxpayers No. 6	Providing electricity and gas, water supply, transport services and other services provided by an organization not administered by another interregional Federal Tax Service of the Russian Federation for the largest taxpayers
Interregional Inspectorate of the Federal Tax Service of the Russian Federation for the largest taxpayers No. 1	The above types of activities, if in the authorized capital of the organization the share of participation of foreign persons (foreign entity) directly or indirectly exceeds 50% and (or) the controlling person of such an organization is not residents of the Russian Federation

Regional level

Organizations that simultaneously meet the following conditions are subject to tax administration at the regional level:

the total amount of income received according to the financial results report ranges from 2 billion to 35 billion rubles. inclusive (previously the limit was 20 billion rubles);

the average number of employees exceeds 50 people;

assets exceed 100 million rubles. or the total amount of federal taxes and fees accrued according to tax reporting data is more than 75 million rubles. There is no upper limit now (it was 20 billion rubles for assets and 1 billion rubles for federal taxes).

There is also an innovation here regarding freedom of choice on the part of the Federal Tax Service. In relation to an organization that does not fall under the established criteria for classifying it as a national corporation at the regional level, the Federal Tax Service can still decide to classify the organization as a national corporation and the territorial features of administration (clause 6.1 of the Criteria).

Most likely, this is why the provision is excluded from the Criteria that an organization classified as a CI retains this status for two years following the year in which it ceased to meet the established criteria. The same applies to the norm of maintaining IP status for three years after reorganization.

As before, organizations that apply special tax regimes (in terms of relevant types of activities) do not belong to the category of CN (clause 6 of the Criteria). At the same time, the Tax Code establishes a ban on the use of the taxation system in the form of payment of UTII by taxpayers classified as the largest (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation). Based on the legal force of the Tax Code of the Russian Federation and the priority of its norms over the provisions enshrined in the order of the Federal Tax Service, clause 6 of the Criteria in terms of indicating that organizations applying special tax regimes do not belong to the category of taxable persons, is not used in relation to taxpayers applying a special regime in the form payment of UTII. Therefore, if an organization is recognized as a CN, it cannot apply imputation.

The administration of organizations - CNs at the regional level is carried out in the inter-district Federal Tax Service Inspectors for the largest taxpayers, if they are created in the structure of the Federal Tax Service departments in the constituent entities of the Russian Federation (they are created if there are at least 10 applicants for the title of CNs in the region). If there is no inter-district Federal Tax Service Inspectorate for the largest taxpayers on the territory of the subject, the organization is registered as a tax authority with the tax authority at its location, and control over tax administration is assigned to the department of the Federal Tax Service for the subject of the Russian Federation.

About registering as a CN

When registering an organization as a major taxpayer, the following actions are carried out:

a new registration reason code (KPP) is assigned, the first four digits of which are the code of the tax authority that registered the organization as a CN (that is, the interregional (interdistrict) Inspectorate of the Federal Tax Service of the Russian Federation for the largest taxpayers), the fifth and sixth digits are the value 50 (attribution sign organizations to KN). The TIN assigned by the tax authority at the location of the organization does not change;

information is entered into the Unified State Register of Legal Entities on registration as a natural person;

The organization is issued (sent by registered mail with return receipt requested) a notification in Form 9‑KNU, approved by Order of the Federal Tax Service of the Russian Federation dated April 26, 2005 No. SAE-3-09/178@. The notification records the TIN, the reason code for registration as the largest taxpayer and the OKATO code.

Thus, the communications organization learns that it is registered as a business owner from the notification received. The Federal Tax Service in Letter No. AS-4-2/2865@ dated February 14, 2018 emphasized: an organization receives the status of the largest taxpayer from the moment of registration with the relevant inspection - the interregional or interdistrict Federal Tax Service Inspectorate for the largest taxpayers.

Consequences of registering as a CN

First of all, this means that the communications organization as a taxpayer must submit all tax returns and calculations, including for separate divisions, to the tax authority at the place of registration as a sole proprietor (clause 3 of article 80 of the Tax Code of the Russian Federation). The same applies to other documents submitted to the tax authority for one reason or another, for example:

– notifications about controlled transactions;

– notifications about participation in foreign organizations;

– notifications about controlled foreign companies;

– applications for concluding a pricing agreement for tax purposes;

– applications for tax monitoring.

Declarations submitted by the organization for separate divisions are redirected by the tax authority at the place of registration as a corporate property to the relevant tax authorities at the location of the OP. In addition, for certain taxpayers, the Federal Tax Service made a decision to close the “RSB” cards at the location of the separate divisions and to transfer the package of documents necessary for the administration of the OP to the tax authority at the place of registration as a corporate tax (Letter of the Federal Tax Service of the Russian Federation dated February 21, 2018 No. ED -4-15/3540@).

note

Clause 3 of Art. 80 of the Tax Code of the Russian Federation does not apply to payers of insurance premiums. At the same time, Ch. 34 “Insurance premiums” of the Tax Code of the Russian Federation for organizations belonging to the category of insurance premiums, no specific features are provided for the presentation of calculations for insurance premiums. Therefore, an organization belonging to the category of individual owners must submit calculations for insurance premiums to the tax authority at its location (Letter of the Ministry of Finance of the Russian Federation dated February 28, 2017 No. 03-15-06/11252).

The next point to which we would like to draw attention concerns an on-site tax audit of an organization classified as a national tax organization. The decision to conduct such an audit is made by the tax authority that registered the said organization as a sole proprietor (clause 2 of article 89 of the Tax Code of the Russian Federation). The period for conducting an audit can be extended from two to four months (clause 6 of Article 89 of the Tax Code of the Russian Federation, Grounds and procedure for extending the period for conducting an on-site (repeated on-site) tax audit).

And one more thing: tax authorities, in accordance with the regulations approved by Order of the Federal Tax Service of the Russian Federation dated 09.09.2005 No. SAE-3-01/444@, reconcile settlements with tax authorities on a quarterly basis.

The basis for registering a communications organization as a CN is the organization’s compliance with special criteria approved by the Federal Tax Service. For example, according to the new rules, a taxpayer with income of more than 35 billion rubles. is recognized as a national tax and administered at the federal level (that is, it is registered with the corresponding interregional Federal Tax Service of the Russian Federation for the largest taxpayers). Income ranges from 2 billion to 35 billion rubles, the average number of employees is more than 50 people, the value of assets is more than 100 million rubles. (or the amount of accrued federal taxes and fees is more than 75 million rubles) - the basis for registration as a CN at the regional level. In addition, the Federal Tax Service can now include in the CN those organizations that do not meet the established criteria. The tax authority will notify the communications organization of the assigned status of the national company by issuing (sending) a notice that looks like this.

Criteria for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels.

See Resolution of the Supreme Court of the Russian Federation dated 02/28/2017 No. F03-425/2017 in case No. A73-8343/2016, the transfer of which to the Judicial Collegium for Economic Disputes of the RF Armed Forces was refused by Resolution of the RF Armed Forces dated 06/26/2017 No. 303-KG17-7128.

Approved by Order of the Federal Tax Service of the Russian Federation dated 05/08/2015 No. ММВ-7-2/189@ (Appendix 4).

Regulations for organizing work with taxpayers, payers of fees, insurance contributions for compulsory pension insurance and tax agents.

The Tax Code is in force on the territory of the Russian Federation, which establishes the concept and characteristics of taxpayers, determines the procedure for establishing and deducting taxes, and also contains other provisions related to the implementation of state tax policy.

Payer classification

In accordance with Art. 19 of the Tax Code, taxpayers are individuals and legal entities who are responsible for making mandatory payments to the budget. Legal entities, in turn, are divided into foreign and Russian, and individuals - into those with and without the status of individual entrepreneurs.

Enterprises operating in specific areas are classified into a relatively separate category of entities. For example, we are talking about the gambling business, mining, etc. In these areas, separate types of taxes are established: on the gambling business, mineral extraction tax, etc.

Some experts identify persons who have the right to use tax benefits as a separate category of payers.

Subjects' rights

They are reflected in Art. 21 NK. According to the norm, taxpayers have the right to:

1. Receive information from the Federal Tax Service Inspectorate at your place of registration about current fees and taxes, reporting forms, and advice on their preparation. These services are provided to subjects free of charge.
2. Receive explanations from the Ministry of Finance of the Russian Federation, tax structures of municipalities and constituent entities of the Russian Federation on issues of application of tax legislation.
3. Apply tax benefits enshrined in legislation if there are appropriate grounds. This right is exercised in the manner established by the Tax Code and federal regulations.
4. Receive installments, deferments, and tax credits.
5. Participate in tax legal relations personally or through your representative.
6. Be present when regulatory authorities perform on-site inspections.
7. Provide the Federal Tax Service with clarifications and explanations on the facts of calculation/payment of taxes, reports of inspections carried out.
8. Require that employees of regulatory structures comply with the provisions of tax legislation.
9. Receive copies of audit reports, decisions of tax authorities, tax notices, requirements for tax calculations.
10. Do not comply with illegal demands of controlling structures.
11. Challenge acts of tax authorities, decisions, actions/inactions of employees of the Federal Tax Service.
12. Demand compensation for losses resulting from illegal actions of controlling structures.
13. Participate in the consideration of inspection materials, as well as other acts issued by the Federal Tax Service.

These rights apply to all taxpayers, including the largest ones. At the same time, the activities of the latter are under particularly close attention of regulatory structures.

Largest taxpayers: determination criteria

The criteria by which a subject is classified into the category under consideration are established by the Federal Tax Service. These criteria are periodically adjusted depending on the developing economic situation in the country. The current legislation establishes a list of persons, a list of the largest taxpayers, which provides for the delimitation of their control in accordance with the subject of taxation at the appropriate levels (regional, federal).

To classify a payer as the largest, the following are taken into account:

1. Indicators of financial and economic activity (FED). The value is determined on the basis of information from the accounting and tax reporting of the enterprise.
2. Signs of interdependence with other participants in tax legal relations, indicators indicating the level of influence of the company on the activities of the interdependent structure and the results of its work.
3. The economic entity has a special permit (license) to conduct a certain type of activity.
4. Results of continuous monitoring of the analyzed enterprise.

Assignment of status

An enterprise can be classified as a major taxpayer (CT) based on the results of its work, considered for any 3 years before the start of the reporting period. Information for the current year is not taken into account.

It should be noted that the status of the largest taxpayer assigned to an enterprise is retained for 2 years after its activities ceased to meet the established criteria. In addition, the status can be maintained for 3 years. This is possible in the event of a reorganization of the largest taxpayer. The corresponding status is retained by companies formed as a result of this procedure. The three-year period includes the year of reorganization.

Loss of status

An enterprise ceases to be considered a major taxpayer if it has been declared bankrupt in court and bankruptcy proceedings have been initiated against it. The corresponding provision is enshrined in the order of the Federal Tax Service dated June 27, 2012. This rule, however, does not apply to credit organizations whose administration is carried out at the level of the Federal Tax Inspectorate for the largest taxpayers. They retain their status until forced liquidation.

Indicators of financial and economic activity

For companies whose activities are monitored at the level of the Interregional Inspectorate of the Federal Tax Service for the largest taxpayers, the corresponding status is assigned if one of the following conditions is met:

1. The amount of taxes exceeds 1 billion rubles, and for companies operating in the service, transport or communications sectors - 300 million rubles.
2. The amount of income received is at least 20 billion rubles.
3. The total value of assets is not less than 20 billion rubles.

Additional criteria have been established for individual enterprises. In particular, military-industrial complex organizations under the control of the MI of the Federal Tax Service of Russia for the largest taxpayers receive the appropriate status if:

1. Investments of public funds account for more than 50% of all assets.
2. The average number of employees is more than 100 people.
3. The total value of contracts for the export of strategic products exceeds 27 million rubles.
4. The total amount of income from the export of goods is 20% of the total revenue.

Enterprises administered at the interdistrict tax level for the largest taxpayers receive the appropriate status if:

1. The amount of income reflected in f. No. 2, ranges from 2 to 20 billion rubles.
2. The total amount of contributions to the budget is 75 million rubles. - 1 billion rubles
3. The value of the enterprise's assets is 100 million rubles. - 20 billion rubles.
4. The average number of employees of the company is more than 50 people.

These taxpayers are considered the largest, regardless of the type of activity performed.

Nuances

Indicators of financial and economic activity for enterprises controlled at the regional level can be established by the Inspectorate Directorates of the Federal Tax Service for the largest taxpayers of the constituent entities of the Russian Federation with their coordination with the Federal Tax Service of the Russian Federation.

It must also be said that organizations using special taxation regimes cannot obtain IP status.

Interdependence

A company can receive IP status if its activities affect the work of a legal entity, which in turn is the largest taxpayer. In such cases, they talk about the interdependence of enterprises.

Control of the calculation and payment of taxes by the largest taxpayers is carried out at the level at which the activities of these business entities are administered. As mentioned above, there are two such levels: federal and regional.

Availability of permission (license)

Business entities that have received special documents from government bodies to conduct certain types of activities are controlled by the Federal Tax Service for the largest taxpayers. In this case, inconsistency (compliance) with other criteria for classifying an enterprise as a national economy (amount of income, amount of taxes, interdependence or staffing levels) is not taken into account.

Among the types of activities for which the presence of a license provides an economic entity with obtaining the status of a business owner, the following should be included:

1. Banking services.
2. Pension provision (in this case we are talking about non-state pension funds).
3. Pension and other types of insurance, reinsurance.
4. Services of brokerage companies.
5. Professional participation in the activities of the stock market.

Features of the relationship with the Federal Tax Service

In accordance with the requirements of the Tax Code, if the largest taxpayer has separate divisions, registration is carried out with all Federal Tax Service Inspectors at their location.

In case of a change in the organizational structure, the enterprise is obliged to notify the regulatory authorities. The corresponding notice should be sent to all Federal Tax Service Inspectors where registration was carried out. The largest taxpayer registered on the territory of the Russian Federation, creating separate divisions not in the form of representative offices or branches, or changing information about previously formed divisions, must send a corresponding notification to the regulatory authority within a month.

If an organization liquidates its structures operating on the territory of the Russian Federation, information about this is sent to the inspectorate within three days. This rule applies to all types of divisions, including branches and representative offices.

Information on the largest taxpayers in the Moscow region and other regions enters the unified database of the Federal Tax Service of the Russian Federation.

List of the largest tax payers in Russia

Despite significant fluctuations in oil prices and changes in raw material production volumes, the main taxpayers in the Russian Federation remain Rosneft and Gazprom. The latter will allocate about 2 trillion rubles to the budget at the end of 2018. This amount includes taxes from all 56 subsidiaries. Rosneft's contributions will amount to approximately the same amount.

According to the Interregional Tax Inspectorate for the largest taxpayers, the main “donors” of the federal budget include companies such as Surgutneftegaz, Lukoil, TAIF-NK, Tatneft, Sibur, and Novatek.

Significant funds into the budget come not only from oil and gas sector enterprises. Retail chains Magnit, Megapolis, and X5 Retail Group are also considered the largest taxpayers. The top twenty leaders also include metallurgical enterprises Norilsk Nickel, Severstal, UC Rusal, etc. One cannot fail to mention the telecommunications companies MTS, Megafon, VimpelCom.

The total assets of each specified enterprise exceed 500 billion rubles. This data is provided by Forbes magazine for the current year 2018. The head offices of half of these companies are located in Moscow. Some enterprises are registered abroad (for example, VimpelCom).

The leading positions in terms of the average number of personnel are occupied by Gazprom and Rosneft. The first company employs about half a million people, the second - more than 250 thousand people. Among trading enterprises, the leader is Magnit. As of 2018, its staff includes more than 300 thousand people.

Largest enterprises abroad

As a comparative analysis of companies in the USA and Russia shows, in both countries the leading positions in the list of large taxpayers are occupied by resource giants. In America, the list includes ConocoPhillips, Chevron and ExxonMobil.

Next on the list are enterprises that produce intellectual products. These include Intel, Apple, IBM, Microsoft. A large amount of funds comes to the US budget from banks, insurance companies, manufacturers of medicines, and cosmetic products. It cannot do without a network of fast food outlets. Thus, the world-famous company McDonald’s contributes about $2 billion annually to the US budget.

Specifics of the tax burden

For regulatory authorities, the amount of tax deductions is largely a statistical tool and not a guideline for activity. As analysts note, this indicator has not become a key mechanism for ensuring the effective implementation of state fiscal policy. Meanwhile, some experts are confident that the authorities cannot help but see significantly different tax burdens. That is why regulatory authorities use indicators when planning desk audits.

It must be said that enterprises themselves are very sensitive to the disclosure of the size of their tax burden. Most of them refuse official comments. Unofficially, representatives of some economic giants talk about the tax burden being too high, but they do not risk speaking openly about this, since this could significantly damage relations with the Federal Tax Service.

If we talk about the leaders - enterprises of the oil and gas sector, then the general opinion about the load on enterprises was expressed, perhaps, by Igor Sechin, the head of Rosneft. In his interview on the Vesti 24 program, he spoke about the need to reduce taxes. Sechin pointed out that the state doubled the amount of deductions for the oil and gas sector, but prices for raw materials decreased significantly.

However, today there is no one to replace enterprises in the oil and gas sector: the “fashion for entrepreneurship” has long passed, the number of medium and small businesses is steadily decreasing, and the tax base is not increasing. At the same time, it is impossible to reduce social spending today. So the tax burden is placed on the largest payers, primarily on companies in the oil and gas sector.

Meanwhile, according to a number of experts, this consumer attitude of the state towards the largest economic entities brings exclusively short-term benefits. Experts note that the authorities always have the opportunity to receive more tax amounts. What the consequences will be - negative or positive - depends on the level of economic development of the country as a whole and the financial condition of a particular enterprise.

The criteria by which an organization is classified as a major taxpayer are approved by the Order of the Federal Tax Service. This:

• Indicators of financial and economic activity for the reporting year;
• Signs of interdependence of organizations, their impact on the economic results of the activities of interdependent persons;
• Availability of a license to carry out certain types of activities.

Financial and economic indicators

Indicators are taken for any of the three years preceding the current reporting period. If in the reporting year an organization ceases to meet the criteria of the largest taxpayer, then it retains its status for another two years.

The largest taxpayers may also be non-profit organizations, based on the total volume of income from sales and non-operating income according to the annual tax reporting for income tax.

The criteria for financial performance are different for organizations of federal and regional status.

Federal level organizations

An organization will be considered the largest taxpayer if it satisfies at least one of the indicators of economic activity for the reporting year:

• the total volume of federal tax accruals according to tax reporting data exceeds 1 billion rubles. For organizations in the field of provision of communication services, in the field of sales or provision for use of technical means that ensure the provision of communication services, in the field of transport services - 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 organization's assets exceed 20 billion rubles. (clause 1.3 of the Criteria).

Certain categories of taxpayers have their own criteria values. 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 (clauses 2-3 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 organizations

For such companies, indicators are not divided depending on the type of activity.

To obtain the status of the largest regional taxpayer, all of the following conditions must be met:

• the total amount 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) should be from 2 to 20 billion rubles. inclusive;
• average number of employees - more than 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).

Important: if an organization uses special tax regimes in relation to relevant types of activities, then it is not one of the largest taxpayers.

Interdependence

This criterion is applied if the taxpayer’s relations influence the conditions or economic results of the main activity of the largest taxpayer (classified as such according to financial and economic indicators).

In this case, the taxpayer will also be included in the same category as its interdependent organization.

Licensing

A special category includes organizations that belong to the federal largest taxpayers, 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.

These are organizations that have licenses to carry out their activities:

• Credit organizations;
• Insurance, reinsurance, mutual insurance organizations carrying out intermediary activities as an insurance broker;
• Professional participants in the securities market;
• Organizations engaged in pension provision and pension insurance activities.

Sources:

1. Order of the Federal Tax Service of Russia dated September 19, 2014 No. ММВ-7-2/483 (in the text - Order).
2. Criteria for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels, approved. by order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06/308@ (in the text - Criteria).
3. Information from the Garant.ru portal.

What are the criteria for classifying an enterprise as the largest taxpayer in 2018? What are the indicators for tax administration at the regional level?

Question: Organization on OSNO. In 2016 trade turnover did not exceed 2 billion rubles, and the average headcount exceeded 50 people. Assets exceeded 100 million rubles. In 2017 the same indicators were maintained. In 2018 trade turnover will exceed 2 billion rubles, the average headcount is over 50 people. assets over 100 million rubles. In what year will the organization be classified as the largest taxpayer and be subject to tax administration at the regional level? (according to paragraph 7 of the criteria for classifying organizations as the largest taxpayers).

Answer: Based on the results of the organization’s FCD for 2016 and 2017, this organization cannot be classified as the largest taxpayer, administered at the regional level, as the total amount of income received (annual financial statements is less than 2 billion rubles.

Achieving the required FHD indicators to transfer a taxpayer to the largest category is planned in 2018. In this case, one should also keep in mind the following criterion: the total amount of federal taxes and fees accrued according to tax reporting data is in the range of 75 million rubles.

To be classified as the largest taxpayer in terms of financial and economic activity, it can be based on FCD indicators for any year of the previous three years, not counting the last reporting year (2019). Thus, only as of January 1, 2020, it will be possible to consider the 3 previous years to establish the status of the largest taxpayer, not taking into account the last reporting year: 2016, 2017 and 2018. In 2016 and 2017, the FCD indicators did not meet the criteria, but in 2018 the requirements will be met. Thus, the organization can be classified as the largest no earlier than 2020.

Rationale

Order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06/308@Copy On amendments to the order of the Ministry of Taxes of Russia dated April 16, 2004 No. SAE-3-30/290@

Application. CRITERIA for classifying organizations - legal entities as the largest taxpayers subject to tax administration at the federal and regional levels

In order to classify a taxpayer as the largest, the following criteria are applied:
- indicators of financial and economic activity for the reporting year from the accounting and tax reporting of the organization;
- signs of interdependence and influence of the taxpayer on the economic results of the activities of interdependent persons;
- availability of a special permit (license) for the right of a legal entity to carry out a specific type of activity;
- conducting tax monitoring.

6. Organizations subject to tax administration at the regional level include organizations that simultaneously meet the following conditions:
the total volume of income received (Form No. 2 “Profit and Loss Statement” of the annual financial statements, indicator codes 2110, 2310, 2320, 2340) ranges from 2 to 35 billion rubles inclusive;
the average number of employees exceeds 50 people;
assets are in the range of 100 million rubles or the total amount of federal taxes and fees accrued according to tax reporting data is in the range of 75 million rubles.

8. The organization belongs to the category of the largest taxpayers in terms of financial and economic activity for any year of the previous three years, not counting the last reporting year.