The largest taxpayer is Concept and main criteria

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The largest taxpayers in the Russian Federation are those whose affairs are conducted by the Federal Tax Service at the regional, federal, and not at the local level. The largest taxpayers are TC in an abbreviated form. Depending on the assigned level, they should register with the inter-district or inter-regional inspectorate of the Federal Tax Service. This structure will directly control the implementation of tax legislation by the OC.

SC criteria

Start by presenting the criteria for the largest taxpayer:

• Certain 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 related companies and the results of their work.
• Availability of a license. A legal entity must have a certain permit, which opens for it the legal opportunity to engage in a particular activity.
• Continuous monitoring of tax activity.

The largest taxpayer is one of the most important subjects among tax residents. Let us examine in more detail the criteria by which an organization can be classified as a SC.

FED indicators

During what time period can an organization be classified as an IP? Here, the calculation by FED markers will be carried out for any of the three years preceding the reporting one. The status of "Largest taxpayer" is held by the organization for 2 years after the year in which it was recognized as a taxpayer.

If there was a reorganization of the company, then the newly created company is called the largest taxpayer for another 3 years. Counting the year in which the reorganization took place.

If the legal organization-debtor has been legally declared bankrupt, then it loses the status of the ST. But this provision does not apply to credit institutions. If they are administered by the Federal Inspectorate for the Largest Taxpayers, they will be considered ST until the date of compulsory liquidation.

Note that even a non-profit association can be recognized as the largest taxpayer. But only if there is income that meets the criteria for ST.

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 mandatoryconditions that are associated with economic and financial markers of their activities:

• The total tax deductions of such a company exceed 1 billion rubles. If the organization operates in the field of communications and transport, then it will be considered an IP when the amount of taxes paid by it exceeds 300 million rubles.
• The company's total income for the reporting year exceeds 20 billion rubles. They are calculated according to the reporting form No. 2. This refers to the codes 2340, 2320, 2310, 2110.
• Total assets of the company exceed the threshold of 20 billion rubles.

These are universal conditions for administration by the federal level of the Federal Tax Service for the largest taxpayers. In certain economic areas, there may be specific conditions for assigning IP status.

Conditions for the military industry

We will separately consider which military-industrial complex can be considered the largest taxpayer in the Russian Federation. Several criteria apply here - 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.
• Total revenue under these contracts is more than 20% of 27 billion rubles.
• The average number of employees is more than 100 employees.
• Government contribution - more than 50%.

These conditions also apply to those organizations and companies that have the status of strategic.

Regional level

What are the features in the conduct of affairs of the inter-district (for the largest taxpayers) FTS? 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.

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 company's average staff is at least 50 employees.
• The organization's assets range from 100 million to 20 billion rubles.
• During 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 any tax resident on the TC is obvious. In a certain way, it affects either the conditions of activity or the results of work. According to Russian legislation, such a taxpayer and his FED will be assessed at the same level as the IP, on which he has a certain influence.

Availability of a license

It is important to note that there is a certain category of tax residents, whose FED can only be conducted on a federal scale. Taxes paid, value of assets, total profitability, number of employees, existence of factsinterdependencies do not play a decisive role here.

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

• Various insurance and reinsurance, brokerage services.
• Banking, credit activities.
• Professional work in the stock markets.
• Pension insurance, non-state pension funds.

Obligations of the ST

The largest taxpayers are required to report to the Federal Tax Service about 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 of the beginning of participation in the affairs of any domestic and foreign companies. The only exceptions here will be LLCs and business entities.

Also, within one month, it is necessary to report the creation of separate subdivisions on the territory of the Russian Federation. Branches, representative offices are not included in this number.

Within 3 days, those legal entities that are recognized as KN must inform the Federal Tax Service about the closure of separate structures through which activities were carried out on the territory of Russia. This rule already applies to branches and representative offices.

If a legal entity, being a CN, has separate divisions in its structure, then according to the Tax Code of the Russian Federation, it is obliged to register with the Federal Tax Service in all districts, municipalities, regions where these entities are located.

Who is considered an IP in Russia?

Let's look at which specific Russian corporations and enterprises are the tax records of large taxpayers.

Gazprom and Rosneft have been leaders for many years. At the end of 2018, the gas corporation must transfer 2 trillion rubles in taxes to the Russian budget. This amount also includes contributions from 56 subsidiaries of Gazprom. Rosneft has been Russia's main taxpayer for many years. At the end of 2018, this corporation alone will pay 2 trillion rubles in taxes.

Other enterprises of the oil and oil and gas sector remain the leading largest taxpayers. Somehow:

• Lukoil.
• Tatneft.
• Surgutneftegaz.
• Sibur.
• Novatek and others

After them - the largest corporations specializing in the retail trade in a huge range of food products. These are the following retail chains:

• "Magnet".
• "Megapolis".
• X5 Retail Group.

The next fairly large group of the country's main taxpayers are steel companies:

• "Norilsk Nickel".
• MMK.
• NLMK.
• Severstal.
• UMMC and others

The largest domestic taxpayers also include the main telecommunications corporations of the Russian Federation:

• MTS.
• "Megafon"
• VympelCom.

Most of the remaining OTs are somehow related to the extraction, processing and/or transportation of various minerals.

Facts about Russian KN

Let's give the defining facts about the largest tax payers in Russia:

• According to Forbes data for the past 2018, each of the above companies has a total annual income exceeding 500 billion rubles.
• More than half of Russian OTs are headquartered in Moscow.
• Only two companies are registered abroad - VimpelCom and Evraz.
• Eight largest taxpayers are registered in Russian regions. In second place after Moscow is Tatarstan - there are two KN.
• The leaders in terms of the number of employees are giant commodity corporations. Thus, Rosneft has more than 261,000 employees. About 500,000 people worked at Gazprom in 2018.
• Among the representatives of the largest retail chains in terms of the number of employees, Magnit is the leader (about 310,000 people in the past year) and X5 Retail Group (about 200,000 people work in the trading corporation).

The largest taxpayers differ from all other tax residents, first of all, in the amount of taxes that they transfer to the state budget. Tax legislation defines clear criteria for IP at the federal and regional levels. In our country in this groupcommodity corporations - "Gazprom" and "Rosneft" are in the lead.