How to find out the LLC taxation system by TIN: 4 ways

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

The presence of correct information about the taxation system of your organization is a necessary condition for the work of every accountant. In addition, this information is extremely useful when concluding agreements with counterparties. In this article, we will tell you whether it is possible to find out the taxation system by TIN (individual tax number - a special code for any taxpayer in Russia - both an individual and a legal entity, which is issued to him upon registration at the tax office) and how to do it. Let's start by identifying such systems that exist today.

Tax systems

Before we talk about how to find out the taxation system by TIN, let's deal with the concept itself. It refers to a number of rules that regulate the amount and procedure for collecting taxes and other fees (Article 11 of the Tax Code of Russia). In our state, there are five such regimes, different in terms of rate, object, reporting deadlines, availability of certain benefits:

• OSN - general taxation system.
• USN (otherwise - "simplification") - simplified.
• UTII - a single tax on imputed income.
• PS - patent system (only for IP).
• ESKhN - single agricultural tax.

When registering an LLC, it automatically appears on the DOS. The organization or entrepreneur can then choose any of the four other modes, given the required characteristics.

Why do many people need to figure out how to find out the counterparty's taxation system by TIN? Not on all tax regimes, the company pays VAT - somewhere it falls on the partner's shoulders. However, let's talk about taxation systems in a little more detail.

Types of tax regimes

Let's present in the table the key features of the existing taxation systems available to LLCs.

Mode type	Characteristic	Important conditions
OSN	Maintaining tax and accounting records 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.
USN	Common among start-up firms. To choose it for yourself, the company must meet a number of restrictive limits - the number of employees, the number of vehicles, annual income. Simplified reporting.	The "income" rate is 6% of the total annual profit. Benefits for insurance premiums. The "income minus expenses" rate is 15% of the annual profit.
UTII	For a company to switch to this mode, 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 premiums, it is possible to reduce the amount of deducted tax payments by no more than half.
ECHN	Similar to the simplified tax system, but only for firms engaged in the production, processing and sale of agricultural products. An indispensable condition is that all these cycles must be carried out by the company independently.	All specific conditions are contained in ch. 26 of the Tax Code of the Russian Federation.

Now let's get even closer to the heart of the matter.

How to determine the taxation system of an LLC by TIN: the legality of the issue

TIN is a strict 12-digit combination. The first two of its symbols can tell about the region where this person or organization is tax registered (Article 84 of the Tax Code of Russia). But how to find out the taxation system of an LLC by the TIN of the counterparty is a question that is somewhat more difficult to deal with.

However, it is noticeably simplified by the fact that the tax code refers to open data - it must be prescribed in all constituent and registration documentation, as well as in agreements, reporting and contracts of the company. That's why,since this information is freely available, the question is: "How to find out the taxation system of an LLC by TIN?" absolutely legal. And now we will announce all the available ways to obtain such information.

How to find out the LLC taxation system by TIN: 4 methods

The methods are quite simple and accessible:

1. Visit the tax office where the counterparty is registered, and contact the inspector with your question - write the appropriate application, where you need to register the partner's TIN.
2. You can also learn about the tax regime of an LLC online - go to the official website of the tax service or "Gosuslugi". Enter the code in a special field - and the information will instantly appear in front of you.
3. It is also possible to get the necessary information "here and now" by calling the FTS hotline.
4. Another quick way is to send an SMS with a specific code to the FTS mobile service number. Information will also come to you in a text message. You can find out the service number, command 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 obtaining an electronic digital signature to access online services on the listed resources. We strongly ask you not to pay attention to third-party services that promise to provide information about the tax regime of an LLC through a TIN - it is easier and safer to use official methods.

Additional ways

If the question is: "How to find out the taxation system of an LLC by TIN?" sets the accountant, and not the counterparty, then you can consider two more simple ways:

1. View the company's founding documents - if it did not remain on the OSN during registration, but switched to another mode, then you will find copies of papers there indicating this fact.
2. It is easy to determine the treatment for historical reporting.

Determining the tax regime of individual entrepreneurs

The same methods apply as for LLC:

• Applying 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 "Gosuslug" - instant display of the required data.
• SMS message or a call to the tax service hotline - the service or operator will provide you with information within a few minutes.

We made sure that determining the tax regime of a particular LLC is not a difficult task. In addition, the above methods are useful for getting acquainted with the IP taxation system.