Checking the status of a single tax payer

Very often, newly minted entrepreneurs want to make sure that they have been granted the status of a single tax payer after submitting their documents. If you are wondering: "How do I know whether I have been granted or denied the single tax payer status?", then this article is for you.

Checking the status of a single tax payer

To begin with, let's recall clause 299.5 of the Tax Code, which states that in case of refusal to register as a single tax payer, the tax authorities are obliged to provide a written refusal to register with an explanation of the reasons within 2 business days from the date of submission of the application. If you have not received such a refusal, you can assume that you have been granted the status of a single tax payer.

However, there are also situations when the supervisory authority has sent a refusal, but the entrepreneur has not received it for some reason. Therefore, it is safer not to wait idly by, but to check everything yourself.

All entries on the registration of an entrepreneur as a single tax payer are entered in the register of single tax payers. Therefore, the easiest and fastest way to check is to look at this register. This is easy to do because access to the register is free and open. You need to go to the Taxpayer's Electronic Account and go to the Registers section, then select the Register of Single Tax Payers section, enter your TIN and/or full name and click the Search button. If you are included in the register, you will see a table with your data: Full name, date of registration, single tax group, rate and your activities.

In addition to this option, there is another way to obtain confirmation of registration as a single tax payer. You can send a request to the supervisory authority at the place of your tax registration to obtain an extract from the register of single tax payers. The extract is issued free of charge.

To obtain it, you can submit a request in the approved form in person or through an authorized representative (a notarized power of attorney is required). In addition, the request can be sent by mail or through the Taxpayer's Electronic Account.

If you decide to submit a request through the electronic cabinet, you need to fill out an application, scan it and save it in pdf format. Then, using the "Correspondence with the State Tax Service" menu, attach the request and cover letter. After that, you will be able to receive the Extract from the Register in person or by mail (although sometimes the tax authorities call and say that they do not have envelopes and stamps, so pick it up in person).