Certificate of fulfillment by the taxpayer of the obligation to pay taxes
A certificate on the fulfillment by the taxpayer of the obligation to pay taxes, fees, penalties,
fines, interest (KND code 1120101) is an official document confirming the absence of debt to the
tax authorities of the Russian Federation. It can be requested by individuals, for example, when
applying for a residence permit, changing citizenship, processing large transactions (purchase or
sale of residential real estate, a car), applying for a mortgage or a large loan.
The certificate contains information that the taxpayer has fulfilled its obligations to pay taxes,
fees, penalties, fines, interest to the tax authorities. If there is a debt, an addendum may be
attached to the main certificate, which indicates the codes of inspections, according to which the
taxpayer has a debt.
However, it is worth noting that a certificate of debt is not suitable for obtaining a national
type D visa or residence permit. Even if the debt is a few kopecks, it must be repaid before
receiving this type of document.