How to add a new tax to 1s. I need to register an organization. What to do if the tax office found a discrepancy between the actual and legal address

For individual entrepreneurs, sometimes a situation arises when it is necessary to submit reports 6-NDFL and 2-NDFL to the same tax authority, but according to different OKTMO codes. It would seem - nothing complicated, however, when trying to generate such reporting in the 1C: ZUP 3.1 program, unforeseen problems arise. Let's look at ways to solve them using a specific example.

In the program "1C: ZUP 3.1" we will create an organization - individual entrepreneur and indicate for him registration with the tax authority by entering the appropriate code of the tax and OKTMO (see Fig. 1)

rice. 1

An individual entrepreneur has two divisions Shop 1 and Shop 2, which are geographically located in different cities with a different OKTMO code. Let's say OKTMO Store 1 is the same as OKTMO registration of an individual entrepreneur, and OKTMO Store 2 is different. In order to start a separate registration with the tax authority for Store 2, first of all, check the box The organization has branches (separate divisions)(see Fig. 2). In this situation, this is rather a formality, since an individual entrepreneur is not talking about any separate divisions. However, in the program this is the only way to create a separate registration with the tax authority for the unit, so the checkbox will have to be checked.

rice. 2

Next, through the main menu, go to the "Registration with the tax authority" directory and create a new element of this directory. We indicate the tax code the same as for the main registration, since both divisions belong to the same inter-district tax. We indicate the new OKTMO code (see Fig. 3).

rice. 3

It would seem that everything is fine and correct, but when we try to save the newly created element, we get the message “There is already a record for this organization with specified code tax authority” (see Fig. 4).

rice. 4

The built-in verification algorithm does not allow creating registrations with different OKTMOs for the same organization. How to be? Do you really have to share reports 2-NDFL and 6-NDFL manually? Let's try a non-standard approach.

First, let's change the code of the tax authority to some other one so that the program will allow us to write down the directory element (see Fig. 5)

rice. 6

Next, open Main menu -> All functions -> Processing -> Group change of attributes. In section Selecting Items to Change in field Change choose a directory. We also set the selection condition as a link to the problematic element of the directory (see Fig. 7).

rice. 7

Then we press the button Extra options and set the checkboxes Show business details And Developer Mode(see fig. 8).

As a result, we get two elements of the directory Registration with the tax authority with the same tax code and different OKTMO codes (see Figure 9).

rice. 9

They can be selected in the 6-NDFL and 2-NDFL reports and automatically generate two reports for different OKTMOs in the same IFTS.

Lawyer Mikhail Khaimovich about the struggle of the Federal Tax Service with entrepreneurs. Who will survive? Why do tax authorities draw acts of inspection of premises and how in practice to convince the reality of the address?

Director wants to register another address

Let's say there is such a white fluffy (in some places) company, most likely LLC. When it was created, the tax inspectorate did not care about the fact that the company was located 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 did in the last 25 years) it was not enforced.

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

The easiest 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 rented.

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

And this is where things get weirder and weirder.(With). The director and participants, sincerely showing law-abidingness, submit an application to the IFTS 46 (we are talking about Moscow) .... and are denied registration..

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

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

What do they answer in the tax

Turns out:

• The lease did not specify the floor or room number;
• There are 10 more companies registered in this room. They are not really located there, it was you who placed your office there, but the tax authorities are not very concerned about this;
• In the IFTS case, there is an act of examining the premises, from which it follows that your company is not there;
• The owner of the premises did not respond to the IFTS request in time and did not confirm the fact of the lease (for example, he was on vacation, but the deputy forgot).
• The address of the company does not correspond to the data of the official classifier of addresses (KLADR). For example, according to the Unified State Register of Legal Entities, the address of the company is indicated: st. Lenina, d. 10B, and in KLADR there is only an address: st. Lenina, d.10A, there is no house with the letter B.

There may or may not be reasonable answers.

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

Even if X 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 logic and reasonableness are not the virtues of the current tax authorities.

As for the act of examination, there is nothing to talk about. Employees compiled it without leaving their office.

They committed an official offense, and maybe a crime (Article 293 of the Criminal Code "Negligence"). But it is not possible to prove this within the framework of the existing "legal" system.

For what?

Why do tax officials do this? I don't have a definitive answer to this question. Sometimes it's really just negligence, unwillingness to perform their duties.

But besides, general policy authorities: all entrepreneurs are suspected of tax evasion, the state "cleans up" the business, those who failed, let them leave.

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

What to do?

In addition to careful preparation of documents, immediately after submitting an application for registration, the director needs to appear at the territorial IFTS with the original lease agreement, payment orders confirming the payment of rent.

You can only go to an appointment with the head or deputy head of the inspectorate by making an appointment by phone with the secretary, because it is now almost impossible to get to the inspector (in Moscow); security at the entrance, and the pass is issued only by the secretary of the head. If you still manage to invite the owner of the premises to this reception, consider that your problem is solved.

The example described above is one of many possible situations.

Someone after all still registers also the 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 a letter of guarantee to the IFTS without a guarantee 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 website of the Federal Tax Service. You can try to open a company at the home address of the founder, . But Lately in Moscow they began to refuse such registration.

But if there is a properly assembled set of documents, the Federal Tax Service 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.

False information in the Unified State Register of Legal Entities

Companies included in the list with inaccurate information in the Unified State Register of Legal Entities await special ordeals.

The grounds for inclusion in such a list are known. Anyone can check the company, it is enough to know its TIN, having received an extract from the Unified State Register of Legal Entities in in electronic format on the FTS website. If included in the list, this information will be in the statement.

But executives are not accustomed to making a statement for their company every day, and they can find out about being blacklisted from a bank that will block the account. This is where the problems begin.

The bank account does not work, they will not open an account in 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, receive a suspension of registration activities for 30 days. It will be much more difficult to get a positive decision than in the case of a change of address when not included in the “black list” - the tax authorities will interrogate the director as part of the verification of the reliability of information, trying to prove that his activities are fictitious and he is a “front man”.

Well, if the enterprise cannot confirm the accuracy of the information in the Unified State Register of Legal Entities, the consequences will come for it:

• From 09/01/2017 after 6 months, 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 inaccurate information.

If the company is excluded from the Unified State Register of Legal Entities due to false 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 members of any operating company on the territory of the Russian Federation. The head and accountant of the company may be held subsidiary liable for any debts from June 28, 2017 dated June 28, 2017).

The directory is designed to store a list of inspections of the Federal Tax Service, in which the organization is registered. Directory information is used when filling out regulated reports.

The directory is called to enter and edit information from the directory "Organizations" by selecting the item "Go - Registration in the IFTS".

Since an organization can be registered with several territorial inspections of the Federal Tax Service, depending on the reason code for registration and based on Art. 83 of the Tax Code of the Russian Federation, as well as clause 3.7 of the “Procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used when registering legal entities and individuals with the tax authority”, approved by order of the State Tax Service of Russia dated November 27, 1998 No. GB-3 -12/309 (as amended by Order No. AP-3-12/412 of December 24, 1999 of the Ministry of Taxation of Russia), it is stipulated that a taxpaying organization is assigned a reason code for registration with the tax authority at the location of its real estate ( Vehicle, land plots), this directory contains all the territorial bodies where the organization is registered.

Organization- the field indicates the organization registered with this inspection.

Tax authority code- code of the tax authority, usually four digits, for example 7722. The requisite will be used on the title pages of regulated reports.

Checkpoint organization- code of the reason for registration of the organization. The attribute value is used to fill in the "KPP" field in regulated reports. If the data is entered by the entrepreneur, this requisite is not displayed on the form and is not entered.

Full name of the tax authority- the name of the tax authority in which the organization or entrepreneur is registered. The attribute value is used in autocomplete title pages regulated reports.

Short name of the tax authority - short name of the tax authority in which the organization or entrepreneur is registered. This value is used as a representation of the dictionary element in all objects associated with it. If the requisite is not filled in, when recording an element of the directory, the requisite will be filled in based on the full name of the IFTS.

Information about the representative

Representative - V if the interests of the taxpayer in territorial body The Federal Tax Service is represented by the legal representative of the taxpayer (acting on the basis of relevant documents), in this field it is necessary to select the type of representative (legal entity or individual entrepreneur). When choosing a representative of the FL, information about individual, when choosing a legal entity - the full name of the legal entity representative of the organization.

Information about the representative is required for the cover pages of some regulated reports. If there is no representative, then you do not need to fill in the details.

Full name of the authorized person of the representative - the full name of a specific authorized person in the representative organization is indicated.

Document confirming the authority of the representative
It is necessary to indicate the document confirming the authority of the representative. This requisite is mandatory if the name of the representative organization or the surname, name, patronymic of an individual is filled in.

The legal address of an organization is the location of its sole executive body, i.e. leader.

When registering an LLC, the tax office always very carefully checks the accuracy of the declared address: the completeness and accuracy of spelling, the presence or.

In practice, it often happens that the organization is not located at the legal address declared during registration, and there is no connection with it.In this case, two options are possible:

1. LLC is registered, but does not work;
2. the company really works, but is located at a different address - actual or postal.

The legal consequences for the legal entity in these options will be different. A non-working organization that does not submit reports and does not conduct Bank operations, is recognized as having actually ceased operations (Article 21.1 of Law No. 129-FZ). Subsequently, such a legal entity may be excluded from the Unified State Register of Legal Entities at the initiative of the tax inspectorate as inactive.

If the organization conducts activities, but there is no connection with it at the legal address, then this situation is interpreted as an idea of legal entity. In this case, the tax office can:

1. bring the head to responsibility under Article 14.25 of the Code of Administrative Offenses of the Russian Federation (a fine of 5 to 10 thousand rubles, and in case of a repeated offense - disqualification for a period of 1 to 3 years);
2. prevent cost accounting in the calculation tax base the organization itself and its counterparties;
3. make an entry in the Unified State Register of Legal Entities that the information about the organization is unreliable;
4. require the bank to terminate the bank account agreement with such an organization;
5. apply to the court with a claim for the compulsory liquidation of a legal entity.

If you are just planning to open an LLC, then use our free service that will save you time and prepare documents for company registration.

How do the tax authorities know that the actual and legal address do not match

The tax authorities do not make visits without warning, therefore, they will find out that the actual and legal address of the company do not match, because the information sent by them by mail is returned with a note: “the organization has retired”, “the addressee is missing”, “due to the expiration of the storage period " etc.

The signal that the organization is not located at the legal address can be received by the tax authorities from others government agencies, customers or contractors. It happens that the company itself indicates the actual address, which does not match the legal one, in its advertising and even in reports and letters to the INFS. This, of course, should not be done.

It is possible to report the actual address in correspondence to your counterparties with whom a trusting relationship has developed without any problems. In the contacts of advertising addressed to an indefinite circle of persons, it is necessary to indicate the legal address, and for the actual one, make a note: “warehouse address” or “production address”.

Please note: If at least one stationary workplace for a period of more than one month has been created at the actual address, which is different from the legal one, it is necessary to register.

Ideally, of course, the actual and legal address of the organization should match, but if you regularly receive correspondence when ordering an address with a postal and secretarial service, then the risks of being held liable are minimal.

What to do if the tax office found a discrepancy between the actual and legal address

After the INFS has discovered a discrepancy between the actual and legal addresses, it sends a notification to the head of the organization demanding explanations on this issue. In this case, the notification is sent not only to the legal address from which it is likely to be returned, but also to the address of residence of the director and founders of the LLC. You must respond within 30 days.

You can, of course, report that the organization is where it is supposed to be, just for some reason the letters do not reach, but if you are engaged in real activities and submit reports, then you should change the legal address to a reliable one in form or. After changing the legal address, it is necessary to give an answer that the problem has been eliminated, the process of moving the organization was somewhat delayed, but now the information about the legal entity is completely reliable. Usually, after this, the IFTS considers the issue resolved.

Back in 2017, the FTS started from one-day companies. Unfortunately, conscientious organizations were also under attack, whose legal addresses the tax authorities considered unreliable on formal grounds. For example, at the time of checking the address of the director, there was no place. At the moment, more than half a million organizations have been included in the list of suspicious ones.

Be sure to consider the fact that there are also risks associated with not receiving important information from the tax office. According to Article 31 of the Tax Code of the Russian Federation, registered letters sent by the tax authority by mail are considered received by the addressee on the sixth day from the date of sending. Received regardless of whether the organization is located at the legal address or not!

The taxpayer is considered officially notified, and the consequences here can be more serious than just a fine for inaccurate information about the legal address. The tax inspectorate may send a request to provide explanations on the submitted declaration or reporting, a message about the blocking of the current account, a decision to involve tax liability etc. As a rule, the taxpayer is given a certain time to give explanations or eliminate violations, so being in touch and receiving official correspondence in a timely manner, of course, is in your own interests.

You are asking:How to set up reporting to the second tax office in 1C: Accounting 8?

We answer: If your organization has separate subdivision, which has the same details as the parent organization, for which it is necessary to report to another Federal Tax Service, you can connect it to sending reports as follows:

1. You need to make sure that the number of the second FTS has already been added to the list of registrations in your program. To do this, you need to follow the path:

The main thing - Organizations - "Your organization" - More - Registration with the tax authorities.

If the code of the required tax authority is missing, it should be added.

It is also necessary to check the presence of the second FTS in the directories along the way:

Button with an arrow "Main menu" - All functions - Directories - Tax authorities.

You can contact your service organization with a request to connect the tax authority you need to your account;

Or you can send an application to change the details yourself; in this case, you need to go along the path: Reports - Scheduled reports - Settings - List of applications - Create an application to change the details of the application or replace the certificate. In this application, you will also need to indicate the second tax office. After that, you need to call your service organization back so that the application can be processed.

We also draw your attention to the fact that you can connect an additional tax only to an already existing key certificate electronic signature . This list of actions is only suitable for those organizations that need to report for a separate unit only in the FTS.Such a connection is carried out without additional charges!

If a separate subdivision is an independent unit that needs to report to all regulatory authorities, then it is necessary to create a new connection application for it, which will be evaluated at the general tariff. Keeping records and sending reports for such organizations is possible only from the software version of the CORP.

You can familiarize yourself with the tariffs for connecting to the 1C-Reporting service at this link.

We invite you to cooperate on this service: we are ready to help you connect within 1 working day!