Как проявить должную осмотрительность при выборе контрагента?

Ануш Согомонян

 Как проявить должную осмотрительность при выборе контрагента?
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Проблема недобросовестности контрагентов занимает одно из лидирующих мест в рейтинге аспектов, принимаемых во внимание налоговыми органами при администрировании налогообложения. Как отмечают эксперты, это связано с тем, что в последнее время участились случаи, когда налоговые службы привлекают предпринимателей к ответственности, выявляя у них договоры с так называемыми «фирмами-однодневками». Для того, чтобы не столкнуться с претензиями налоговых органов о необоснованности получения налоговой выгоды, налогоплательщикам следует учесть ряд правил при выборе контрагента. О некоторых из них рассказал руководитель налоговой практики IPT Group Дмитрий Мануйлов на состоявшейся вчера пресс-конференции.

Так, в первую очередь, необходимо собрать значительный объем информации о контрагенте. Основной способ ее получения – запрос копий документов, подтверждающих правоспособность деятельности компании, у самого партнера. В частности, к ним можно отнести свидетельство о регистрации юрлица, о постановке на учет в налоговом органе, сведения из ЕГРЮЛ и учредительные документы. «Согласно результатам опроса, проведенного нами среди 109 компаний, 97% из них пользуются информацией, полученной непосредственно от контрагентов», – отметил эксперт.

Вместе с тем напомним, что, по мнению налоговой службы, наличие выписки из ЕГРЮЛ в отношении какого-либо контрагента подтверждает только факт его государственной регистрации в установленном порядке и не может автоматически являться достаточным или единственным подтверждением должной осмотрительности и осторожности налогоплательщика при выборе контрагента (письмо Федеральной налоговой службы от 16 марта 2015 г. № ЕД-4-2/4124 «О рассмотрении обращения по вопросу разъяснения принятия мер должной осмотрительности при выборе контрагента»).

Быстро оценить благонадежность контрагента, проанализировать перспективы сотрудничества и свести к минимуму финансовые, налоговые и репутационные риски поможет «Экспресс проверка» в составе информационно-правового обеспечения ГАРАНТ

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Кроме того, сведения, подтверждающие добросовестность стороны сделки, возможно получить также из открытых источников. Например, на официальном сайте ФНС России есть информационные ресурсы, позволяющие проверить партнера. Это сервис «Риски бизнеса: проверь себя и контрагента» – с его помощью налогоплательщик может получить информацию о том, является ли поставщик «фирмой-однодневкой», зарегистрированной по адресу массовой регистрации.Также буквально на этой неделе должен заработать новый сервис ФНС России «Прозрачный бизнес», на котором планируется размещать, в том числе сведения о налоговых правонарушениях организаций и мерах ответственности за их совершение (приказ ФНС России от 29 декабря 2016 года № ММВ-7-14/729@ «Об утверждении сроков и периода размещения, порядка формирования и размещения на официальном сайте Федеральной налоговой службы в информационно-телекоммуникационной сети «Интернет» сведений, указанных в пункте 1.1 статьи 102 Налогового кодекса Российской Федерации»).

Однако, как показывает судебная практика, при заключении сделки налогоплательщик должен не только затребовать учредительные документы контрагента и убедиться в наличии статуса юридического лица, но и удостовериться в личности лица, действующего от имени данного юридического лица, а также о наличии у него соответствующих полномочий (решение Арбитражного суда Ханты-Мансийского АО — Югры от 7 июня 2017 г. по делу № А75-15497/2016, постановление Седьмого арбитражного апелляционного суда от 27 января 2017 г. по делу № А27-7957/2016).

В связи с чем очередным обязательным действием, направленным на качественную проверку добросовестности партнера, является организация личных встреч с руководством компании-контрагента до подписания договора. При этом, как отметил эксперт, переговоры с партнером также необходимо фиксировать. Так, документами, подтверждающими должную осмотрительность и осторожность налогоплательщика при выборе контрагента, могут являться копии паспортов представителей компании, протоколы встреч, фотография с партнерами, журнал посещения компании.

Согласно материалам, имеющимся в распоряжении портала ГАРАНТ.РУ, 33% респондентов собранную информацию о партнере оценивают в дальнейшем в соответствии с утвержденной в компании модели принятия решения о выборе контрагента. «Во многих крупных компаниях утверждены регламенты, меморандумы, инструкции и прочие локальные акты, в которых подробно прописаны действия по проверке добросовестности, в том числе перечень необходимых для запроса у контрагентов документов, – рассказал Дмитрий Мануйлов. – Так, после сбора документов они оценивают их по собственной бальной системе и принимают для себя решение – можно ли с этим контрагентом вступать в гражданские правоотношения, заключать сделку».

Добавим, что в целях качественной проверки контрагента необходимо осуществление мониторинга финансового состояния контрагента, его репутационных рисков и рынка соответствующих товаров (работ, услуг) не только при заключении договора, но и на протяжении его срока действия.  

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