Not so long ago a new term appeared - the director’s test for mass character. Massiveness from the gaze of fiscals cannot be hidden. The interest of the tax service will appear if:
- one person is the founder of 10 or more legal entities;
- if one person is simultaneously the leader of 5 or more companies;
- if the address of the legal entity is registered where 10 or more enterprises have passed registration.
- if the management company manages 20 or more enterprises.
Online Check
Checking the director for mass in the tax can be carried out using the official Internet resource, which was developed by the fiscal service - nalog.ru. The search results will display information not only about the leader, but also that the organization is registered at the place with mass addresses. On the site you can find information about litigations against company officials - both current and already reviewed. There is information about enterprises that have tax debts to the state and about those legal entities that have not been reporting to fiscal authorities for more than 12 months.
Such a simple check of a potential business partner will eliminate fraud.
Checking Registration Information
Before concluding a contract, even for a small amount, it is recommended not only to check the director for mass, but also to analyze all the registration documents of the enterprise. To do this, you should request a copy of the constituent documents and a copy of the extract from the register, the relevance of the data of which can be checked on the website of the Federal Tax Service. It is very important to check whether the company is at the liquidation stage: this can be found on the website of the journal “State Registration Bulletin”.
Society Memberships and Licenses
In some business sectors, it is very important that the counterparty has an appropriate license, certificate and is a member of an SRO. It may seem that such data has nothing to do with checking the director for mass, but if the mass is carefully covered and there are no permits to carry out a certain type of activity, is such a partner needed? On the fedresurs.ru website, you can check the information about the counterparty, including the availability of licenses, audits, independent guarantees or leasing agreements.
If a business partner is engaged in public procurement, then you can obtain information about its reliability on the website zakupki.gov.ru
Authorization Check
Verification of the CEO for mass character may include a verification of authority. To do this, request copies:
- order of appointment;
- minutes of the meeting of founders;
- bank card with sample signature;
- passport data.
By the way, the validity of the passport can be checked on the website fms.gov.ru
Request other document
You can request from the counterparty a copy of the lease contract for the office or production / warehouse. The address can just be checked in the lease. If this is an office center, then we are not talking about the mass registration address, many entrepreneurs can be registered here, but if this is a demolition building or an apartment in an apartment building, this is an occasion for inspections by the tax service.
In addition to checking the director for mass, be sure to check the company's debt using the site of bailiffs fssprus.ru.
You can even find out if the arbitration court is conducting proceedings against this company - kad.arbitr.ru.
Keep all correspondence that was conducted before signing the contract, and if the actions of the partner force you to go to court, then any evidence in favor of a bona fide counterparty will allow the judge to make the right decision.
What threatens cooperation with the mass director?
Working with a one-day company may cause a shift in tax obligations or a denial of VAT deduction. A bona fide partner can suffer serious financial damage, as violations are quickly detected during a tax audit.