Thus, the assessment is carried out at the legal entity's request for providing an extract, sent through the taxpayer's personal account (TPA), which provides for the selection of an extract template.
The methodology provides for a two-stage assessment of the legal entity from which the request has been received, in accordance with certain criteria (for example, no debts on obligatory payments to the budget, no information about involvement in extremist activities or terrorism, the scale of the organization's activities depending on the volume of revenue, tax burden, etc.).
Document: Order of the Federal Tax Service of Russia dated 03.07.2024 No. ЕД-7-31/522@ "On amendments to the Order of the Federal Tax Service of Russia dated 24.03.2023 No. ЕД-7-31/181@ "On approval of the methodology for assessing the legal entity on the basis of the interactive service "Personal Account of the Taxpayer of the Legal Entity" of the AIS "Tax-3" (taking into account the amendments made)".
The methodology provides for a two-stage assessment of the legal entity from which the request has been received, in accordance with certain criteria (for example, no debts on obligatory payments to the budget, no information about involvement in extremist activities or terrorism, the scale of the organization's activities depending on the volume of revenue, tax burden, etc.).
Document: Order of the Federal Tax Service of Russia dated 03.07.2024 No. ЕД-7-31/522@ "On amendments to the Order of the Federal Tax Service of Russia dated 24.03.2023 No. ЕД-7-31/181@ "On approval of the methodology for assessing the legal entity on the basis of the interactive service "Personal Account of the Taxpayer of the Legal Entity" of the AIS "Tax-3" (taking into account the amendments made)".