The largest taxpayer in 2021: criteria for inclusion, what it is, register, who is in Russia, list of the largest business representatives, obtaining status

Payer classification

In accordance with Art. 19 of the Tax Code, taxpayers are individuals and legal entities who are responsible for making mandatory payments to the budget. Legal entities, in turn, are divided into foreign and Russian, and individuals - into those with and without the status of individual entrepreneurs.

Enterprises operating in specific areas are classified into a relatively separate category of entities. For example, we are talking about the gambling business, mining, etc. In these areas, separate types of taxes are established: on the gambling business, mineral extraction tax, etc.

Some experts identify persons who have the right to use tax benefits as a separate category of payers.

There is another category of subjects. It includes the largest taxpayers. The list of these individuals is quite impressive.

Further in the article we will look at the criteria by which taxpayers are classified as the largest, and what are the reporting features of such persons.

Subjects' rights

They are reflected in Art. 21 NK. According to the norm, taxpayers have the right to:

Receive information from the Federal Tax Service Inspectorate at your place of registration about current fees and taxes, reporting forms, and advice on their preparation. These services are provided to subjects free of charge.
Receive explanations from the Ministry of Finance of the Russian Federation, tax structures of municipalities and constituent entities of the Russian Federation on issues of application of tax legislation.
Apply tax benefits enshrined in legislation if there are appropriate grounds. This right is exercised in the manner established by the Tax Code and federal regulations.
Receive installments, deferments, and tax credits.
Participate in tax legal relations personally or through your representative.
Be present when regulatory authorities perform on-site inspections.
Provide the Federal Tax Service with clarifications and explanations on the facts of calculation/payment of taxes, reports of inspections carried out.
Require that employees of regulatory structures comply with the provisions of tax legislation.
Receive copies of audit reports, decisions of tax authorities, tax notices, requirements for tax calculations.
Do not comply with illegal demands of controlling structures.
Challenge acts of tax authorities, decisions, actions/inactions of employees of the Federal Tax Service.
Demand compensation for losses resulting from illegal actions of controlling structures.
Participate in the consideration of inspection materials, as well as other acts issued by the Federal Tax Service.

These rights apply to all taxpayers, including the largest ones. At the same time, the activities of the latter are under particularly close attention of regulatory structures.

Tax monitoring

Tax monitoring is usually understood as a method of extended interaction, in which an enterprise provides the Federal Tax Service with access to accounting and tax information, while receiving the right to request a reasoned opinion regarding tax consequences. This regime helps speed up the process of resolving disputes and allows you to prevent additional taxes in the future, as well as receiving penalties and fines.

The procedure is carried out in relation to organizations that submitted a request and complied with the norms of paragraph 2 of Art. 105.27 Tax Code of the Russian Federation, paragraph 3 of Art. 105.26 Tax Code of the Russian Federation. You also need to provide an application and comply with the following conditions :

Provide documents to the tax authority. In particular, we are talking about regulations for information interaction, accounting policies, and internal documentation.
Comply with the conditions conducive to filing an application with the tax authority. Their detailed list is given in paragraph 3 of Art. 105.26 Tax Code of the Russian Federation.
Ensure compliance of the submitted regulations with the standards.
Ensure that the internal control system complies with regulations.

Largest taxpayers: determination criteria

The criteria by which a subject is classified into the category under consideration are established by the Federal Tax Service. These criteria are periodically adjusted depending on the developing economic situation in the country. The current legislation establishes a list of persons, a list of the largest taxpayers, which provides for the delimitation of their control in accordance with the subject of taxation at the appropriate levels (regional, federal).

To classify a payer as the largest, the following are taken into account:

Indicators of financial and economic activity (FED). The value is determined on the basis of information from the accounting and tax reporting of the enterprise.
Signs of interdependence with other participants in tax legal relations, indicators indicating the level of influence of the company on the activities of the interdependent structure and the results of its work.
The economic entity has a special permit (license) to conduct a certain type of activity.
Results of continuous monitoring of the analyzed enterprise.

KN criteria

Let's start by presenting the criteria for the largest taxpayer:

Certain FED markers. That is, financial and economic activity. To do this, the company's tax and financial statements for the current tax year are reviewed.
Presence of interdependencies. The largest taxpayer is an organization that directly affects both the activities of interdependent companies and the results of their work.
Availability of a license. A legal entity must have a certain permit, which opens up the legal opportunity for it to engage in a particular activity.
Constant monitoring of tax activity.

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Assignment of status

An enterprise can be classified as a major taxpayer (CT) based on the results of its work, considered for any 3 years before the start of the reporting period. Information for the current year is not taken into account.

It should be noted that the status of the largest taxpayer assigned to an enterprise is retained for 2 years after its activities ceased to meet the established criteria. In addition, the status can be maintained for 3 years. This is possible in the event of a reorganization of the largest taxpayer. The corresponding status is retained by companies formed as a result of this procedure. The three-year period includes the year of reorganization.

FED indicators

An enterprise may be one of the largest taxpayers based on the results of its activities accepted for consideration for any 3 years preceding the reporting period. When determining the status of an organization, data for the reporting year is not taken into account.

For your information! The status assigned to a company remains unchanged for up to 2 years after its activities cease to meet the necessary criteria. The assigned status is retained by the enterprise that arose after the reorganization procedure of the largest taxpayer for a 3-year period (taking into account the year of the reorganization).

The status is recognized as a lost entity that has been declared bankrupt in court and against which bankruptcy proceedings have been initiated (Order of the Federal Tax Service of the Russian Federation No. ММВ-7-2/428, 06/27/2012). This provision does not apply to credit companies administered at the federal NS level. They retain their status until forced liquidation.

A non-profit company is assigned CN status if it has income that meets the established criteria.

For enterprises falling under the federal level of administration, it is mandatory to comply with at least 1 of the following parameters:

The level of tax charges exceeds the figure of 1 billion rubles. or for companies engaged in providing services in the communications or transport industries - 300 million rubles.
The amount of income received is from 20 billion rubles. (according to codes 2340, 2320, 2310, 2110 data of reporting form No. 2).
The total size of the enterprise's assets begins with a position of over 20 billion rubles.

For your information! The federal tax administration criteria also apply to legal entities engaged in activities in certain specific economic areas.

For example, similar indicators apply to some strategic structures, including the military-industrial complex:

part of the state contribution covers more than half (50%);
the average number of employees in the organization exceeds 100 people;
the total amount of export contracts for strategic products exceeds 27 million rubles;
the total amount of funds received from export agreements related to strategic goods is 20% of total revenue.

For enterprises classified at regional levels of administration, compliance with certain parameters is provided, but the scope of employment of the legal entity is not taken into account.

Among the controlled criteria that require simultaneous compliance with all of them:

income received, reflected in reporting form No. 2, within the range of 2–20 billion rubles;
the calculated amount of tax payments is within the range of 75 million rubles – 1 billion rubles;
The company's assets correspond to indicators ranging from 100 million rubles. up to 20 billion rubles;
The full-time number of employees is represented by more than 50 units.

For your information! The FED indicators that determine the inclusion of a taxpayer in the category of taxpayers when administered at the regional level are allowed to be established by tax administration departments of individual subjects of the country, subject to the mandatory approval of the criteria with the Federal Tax Service (Federal Tax Orders No. ММВ-7-2/483, ММВ-7-2/295 dated 09/19/2014, 07/20/2015 respectively).
Enterprises operating under special taxation regimes do not legally have the right to move into the category of national property.

Loss of status

An enterprise ceases to be considered a major taxpayer if it has been declared bankrupt in court and bankruptcy proceedings have been initiated against it. The corresponding provision is enshrined in the order of the Federal Tax Service dated June 27, 2012. This rule, however, does not apply to credit organizations whose administration is carried out at the level of the Federal Tax Inspectorate for the largest taxpayers. They retain their status until forced liquidation.

Interdependency and Licensing

In the process of determining interdependence, the norms of Art. 105.1 of the Tax Code of the Russian Federation. This criterion can be applied in a situation where the taxpayer’s relationships affect the conditions or results of a key area of activity.

In this situation, not only the taxpayer himself, but also the organization that is interdependent with him will be classified as the largest.

Companies that belong to the federal level deserve special attention:

credit institutions;
securities market participants working at a professional level;
enterprises engaged in pension insurance and provision activities;
companies engaged in insurance, reinsurance, and intermediary transactions.

Indicators of financial and economic activity

For companies whose activities are monitored at the level of the Interregional Inspectorate of the Federal Tax Service for the largest taxpayers, the corresponding status is assigned if one of the following conditions is met:

The amount of taxes exceeds 1 billion rubles, and for companies operating in the service, transport or communications sectors - 300 million rubles.
The amount of income received is at least 20 billion rubles.
The total value of assets is not less than 20 billion rubles.

Additional criteria have been established for individual enterprises. In particular, military-industrial complex organizations under the control of the MI of the Federal Tax Service of Russia for the largest taxpayers receive the appropriate status if:

Investments of public funds account for more than 50% of all assets.
The average number of employees is more than 100 people.
The total value of contracts for the export of strategic products exceeds 27 million rubles.
The total amount of income from the export of goods is 20% of the total revenue.

Enterprises administered at the interdistrict tax level for the largest taxpayers receive the appropriate status if:

The amount of income reflected in f. No. 2, ranges from 2 to 20 billion rubles.
The total amount of contributions to the budget is 75 million rubles. – 1 billion rubles
The value of the enterprise's assets is 100 million rubles. – 20 billion rubles.
The average number of employees of the company is more than 50 people.

These taxpayers are considered the largest, regardless of the type of activity performed.

Conditions for the military industry

Let us separately consider which military-industrial complex can be considered the largest taxpayer in the Russian Federation. There are several criteria at work here; to assign status, it is enough that the organization meets only one of them:

The amount under export contracts for strategic products exceeds 27 billion rubles.
The total revenue from these contracts is more than 20% of 27 billion rubles.
The average number of employees is more than 100 employees.
State contribution - more than 50%.

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

Nuances

Indicators of financial and economic activity for enterprises controlled at the regional level can be established by the Inspectorate Directorates of the Federal Tax Service for the largest taxpayers of the constituent entities of the Russian Federation with their coordination with the Federal Tax Service of the Russian Federation.

It must also be said that organizations using special taxation regimes cannot obtain IP status.

Interdependence

The tax service for the largest taxpayers also takes into account such an indicator as interdependence. But only in cases where the influence of a tax resident on the tax base is obvious. It influences in a certain way either the conditions of activity or the results of work. According to Russian legislative norms, such a taxpayer and his FED will be assessed at the same level as the CN, over whom he has a certain influence.

Availability of permission (license)

Business entities that have received special documents from government bodies to conduct certain types of activities are controlled by the Federal Tax Service for the largest taxpayers. In this case, inconsistency (compliance) with other criteria for classifying an enterprise as a national economy (amount of income, amount of taxes, interdependence or staffing levels) is not taken into account.

Among the types of activities for which the presence of a license provides an economic entity with obtaining the status of a business owner, the following should be included:

Banking services.
Pension provision (in this case we are talking about non-state pension funds).
Pension and other types of insurance, reinsurance.
Services of brokerage companies.
Professional participation in the activities of the stock market.

What to follow

The current legislation defines the criteria for the largest taxpayers in 2021 quite clearly. To do this, you need to look at the order of the Federal Tax Service of Russia dated May 16, 2007 No. MM-3-06/308. It is he who determines the circle of companies that are subject to tax administration not by the Federal Tax Service or the International Tax Service, but at the federal and regional levels.

Note that the Federal Tax Service periodically updates and supplements the criteria for the largest taxpayers. For example, this role was fulfilled by order No. ММВ-7-2/582 dated October 26, 2021.

Features of the relationship with the Federal Tax Service

In accordance with the requirements of the Tax Code, if the largest taxpayer has separate divisions, registration is carried out with all Federal Tax Service Inspectors at their location.

In case of a change in the organizational structure, the enterprise is obliged to notify the regulatory authorities. The corresponding notice should be sent to all Federal Tax Service Inspectors where registration was carried out. The largest taxpayer registered on the territory of the Russian Federation, creating separate divisions not in the form of representative offices or branches, or changing information about previously formed divisions, must send a corresponding notification to the regulatory authority within a month.

If an organization liquidates its structures operating on the territory of the Russian Federation, information about this is sent to the inspectorate within three days. This rule applies to all types of divisions, including branches and representative offices.

Information on the largest taxpayers in the Moscow region and other regions enters the unified database of the Federal Tax Service of the Russian Federation.

Responsibilities of the CN

The largest taxpayers are required to inform the Federal Tax Service about all changes in their organizational structures. They apply with the relevant documents 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 inform about the creation of separate units on the territory of the Russian Federation. Branches and representative offices are not included in this number.

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

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

List of the largest tax payers in Russia

Despite significant fluctuations in oil prices and changes in raw material production volumes, Gazprom remains the main taxpayer in the Russian Federation. The latter will allocate about 2 trillion rubles to the budget by the end of 2021. This amount includes taxes from all 56 subsidiaries and will amount to approximately the same amount.

According to the Interregional Tax Inspectorate for the largest taxpayers, the main “donors” of the federal budget include Lukoil, TAIF-NK, Tatneft, Sibur, Novatek.

Significant funds into the budget come not only from oil and gas sector enterprises. Retail chains Magnit, Megapolis, and X5 Retail Group are also considered the largest taxpayers. The top twenty leaders also include metallurgical enterprises Norilsk Nickel, Severstal, UC Rusal, etc. One cannot fail to mention telecommunications enterprises, VimpelCom.

The total assets of each specified enterprise exceed 500 billion rubles. This data is provided by Forbes magazine for the current year 2021. The head offices of half of these companies are located in Moscow. Some enterprises are registered abroad (for example, VimpelCom).

The leading positions in terms of the average number of personnel are occupied by Gazprom and Rosneft. The first company employs about half a million people, the second has more than 250 thousand people. Among trading enterprises, the leader is Magnit. As of 2021, its staff numbers more than 300 thousand people.

A new type of taxpayer will appear in Russia

The Federal Tax Service of Russia has decided to allocate a number of organizations to a new category of taxpayers. They will be called “main”, and separate tax inspectorates will be created to record them.

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The Federal Tax Service of Russia published on a single portal for posting draft regulatory legal acts a draft departmental order approving “Features of accounting by tax authorities of organizations depending on the volume of tax receipts (fees, insurance contributions) and (or) indicators of financial and economic activity.” Tax authorities intend not only to divide all organizations into:

ordinary taxpayers;
large taxpayers;
largest taxpayers,

but also to introduce such a concept as “major taxpayers”.

Who will be the main taxpayer?

Federal Tax Service specialists include Russian organizations that simultaneously have the following indicators as the main taxpayers:

income from 2 billion to 10 billion rubles;
the average number of employees is more than 25 people;
the value of assets is more than 100 million rubles;
the volume of tax receipts (fees, insurance premiums) - from 75 million rubles to 1 billion rubles.

Tax authorities intend to determine these indicators based on the results of at least one of three calendar years, not counting the current calendar year. For some Russian regions, the indicators for including an organization in the lists of major taxpayers may be reduced.

In the meantime, according to the Federal Tax Service, there are approximately 7,000 such organizations in Russia.

To increase their number, the tax authorities will also include in the list of main taxpayers organizations that are interdependent with those companies whose indicators meet the stated requirements.

It is noted that special taxpayers will be selected, including from:

largest taxpayers;
taxpayers specified in paragraph 1 of Article 275.2 of the Tax Code of the Russian Federation;
organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On Innovation or Project Participants in accordance with the Federal Law of July 29, 2021 No. 216-FZ “On Innovative Scientific and Technological Centers and on the Introduction amendments to certain legislative acts of the Russian Federation";
foreign organizations;
taxpayers when implementing production sharing agreements.

What will change for such organizations?

For a new type of taxpayer, a special checkpoint will be created, the first four digits of which are the code of the authorized tax authority, the 5th and 6th digits are the value 24. This is due to the fact that the main taxpayers will be transferred to new inspectorates - they will be registered for tax purposes in separate tax inspectorates, without taking into account territorial division.

The draft also states that:

The main taxpayer that has ceased to meet the conditions, including as a result of a change of location to the territory of another constituent entity of the Russian Federation, or an organization created as a result of the reorganization of the main taxpayer, retains the status of the main taxpayer, respectively, for two calendar years following the calendar year, based on the results which he no longer meets such conditions.

Registration of special taxpayers will be carried out through the interaction of the Federal Tax Service, without the participation of the taxpayers themselves. The algorithm is as follows:

In accordance with the list of organizations classified as major taxpayers, approved by the Federal Tax Service, information is transmitted to the Federal Tax Service inspectorate for the district, district in the city, city without district division and the Federal Tax Service inspection at the interdistrict level, authorized to monitor compliance by such an organization with tax legislation and fees
The authorized tax authority, before the 20th day of the month following the month of receipt of the List of main taxpayers, sends to the tax authority at the location of the organization subject to registration as the main taxpayer a request for access to information from the Unified State Register of Taxpayers and other information resources.
Access to information about the organization is provided within 5 working days from the date of receipt of the relevant request.
The authorized tax authority, within 3 working days from the date of gaining access to information about the organization, registers such an organization as the main taxpayer with the assignment of a code for the reason for registration, the first four characters of which are the code of the authorized tax authority, the 5th and 6th characters are the value 24 and issues (sends) to her a notice of her registration with the tax authority as the main taxpayer in the form approved in accordance with paragraph 51 of Article 84 of the Tax Code of the Russian Federation.

If the authorized tax authority is the tax authority at the location of the organization, its registration as the main taxpayer is carried out within 3 working days from the date of receipt of the List of main taxpayers. In this case, the date of registration of the organization as the main taxpayer with the authorized tax authority is the date of gaining access to information about the organization.

Source: https://ppt.ru/news/143019

Largest enterprises abroad

As a comparative analysis of companies in the USA and Russia shows, in both countries the leading positions in the list of large taxpayers are occupied by resource giants. In America, the list includes ConocoPhillips, Chevron and ExxonMobil.

Next on the list are enterprises that produce intellectual products. These include Intel, Apple, IBM, Microsoft. A large amount of funds comes to the US budget from banks, insurance companies, manufacturers of medicines, and cosmetic products. It cannot do without a network of fast food outlets. Thus, the world-famous company McDonald's contributes about $2 billion annually to the US budget.

Specifics of the tax burden

For regulatory authorities, the amount of tax deductions is largely a statistical tool and not a guideline for activity. As analysts note, this indicator has not become a key mechanism for ensuring the effective implementation of state fiscal policy. Meanwhile, some experts are confident that the authorities cannot help but see significantly different tax burdens. That is why regulatory authorities use indicators when planning desk audits.

It must be said that enterprises themselves are very sensitive to the disclosure of the size of their tax burden. Most of them refuse official comments. Unofficially, representatives of some economic giants talk about the tax burden being too high, but they do not risk speaking openly about this, since this could significantly damage relations with the Federal Tax Service.

If we talk about the leaders - enterprises of the oil and gas sector, then the general opinion about the load on enterprises was expressed, perhaps, by Igor Sechin, the head of Rosneft. In his interview on the Vesti 24 program, he spoke about the need to reduce taxes. Sechin pointed out that the state doubled the amount of deductions for the oil and gas sector, but prices for raw materials decreased significantly.

However, today there is no one to replace enterprises in the oil and gas sector: the “fashion for entrepreneurship” has long passed, the number of medium and small businesses is steadily decreasing, and the tax base is not increasing. At the same time, it is impossible to reduce social spending today. So the tax burden is placed on the largest payers, primarily on companies in the oil and gas sector.

Meanwhile, according to a number of experts, this consumer attitude of the state towards the largest economic entities brings exclusively short-term benefits. Experts note that the authorities always have the opportunity to receive more tax amounts. Whether the consequences will be negative or positive depends on the level of economic development of the country as a whole and the financial condition of a particular enterprise.