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Register of information of organizations of the Unified State Register of Legal Entities. Unified State Register of Legal Entities

The Privacy Policy (hereinafter referred to as the Policy) was developed in accordance with the Federal Law of July 27, 2006. No. 152-FZ “On Personal Data” (hereinafter referred to as FZ-152). This Policy defines the procedure for processing personal data and measures to ensure the security of personal data in the vipiska-nalog.com service (hereinafter referred to as the Operator) in order to protect the rights and freedoms of humans and citizens when processing their personal data, including the protection of rights to privacy , personal and family secrets. In accordance with the law, the vipiska-nalog.com service is for informational purposes and does not oblige the visitor to make payments or other actions without his consent. The collection of data is necessary solely to communicate with the visitor at his request and inform him about the services of the vipiska-nalog.com service.

The main provisions of our privacy policy can be formulated as follows:

We do not share your personal information with third parties. We do not transfer your contact information to the sales department without your consent. You independently determine the amount of personal information disclosed.

Information collected

We collect personal information that you have knowingly agreed to disclose to us in order to obtain detailed information about the company's services. Personal information comes to us by filling out a form on the website vipiska-nalog.com. In order to receive detailed information about services, costs and types of payments, you must provide us with your email address, name (real or fictitious) and telephone number. This information is provided by you voluntarily and we do not verify its accuracy in any way.

Use of the information received

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Providing information to third parties

We take protecting your privacy very seriously. We will never provide your personal information to third parties, except in cases where this may be directly required by Russian legislation (for example, at the request of a court). All contact information you provide to us is disclosed only with your permission. Email addresses are never published on the Site and are used by us only to communicate with you.

Data protection

The Site Administration protects information provided by users and uses it only in accordance with the accepted Privacy Policy on the Site.

  • records of state registration during the creation, reorganization, liquidation of legal entities;
  • records of state registration of changes made to the constituent documents of legal entities;
  • records of changes in information contained in the state register;
  • documents submitted to the registration authority.

Procedure for maintaining the register and accessing data

Entries in the Unified State Register of Legal Entities are made in chronological order. Each entry corresponds to a state registration number (SRN). For each legal entity, the number of the first entry in the Unified State Register of Legal Entities is the main state registration number (OGRN).

The register is maintained on paper and electronic media. If there is a discrepancy between records on paper and electronic media, records on paper take precedence.

With the exception of some personal data about individuals, information and documents contained in the Unified State Register of Legal Entities are open and publicly available.

At the request of an interested person, the registration authority is obliged to provide information and documents contained in the Unified State Register of Legal Entities in the form of:

  • extracts from the state register;
  • copies of the document (documents) contained in the state register;
  • certificates confirming the absence of the requested information.

An extract from the register is provided no later than 5 days from the receipt of the relevant request in the form established by law.

State bodies, as well as legal entities, are provided with an extract from the Unified State Register of Legal Entities free of charge, and to other persons - for a fee.

An extract from the Unified State Register of Legal Entities may be necessary to perform certain legally significant actions. Information from the register can also be publicly accessed via the Internet. Such information does not have the legal force of a properly executed extract.

Register data about a legal entity

  • full and abbreviated name in Russian (if available - in the languages ​​of the peoples of the Russian Federation or in a foreign language);
  • location of the permanent executive body of the legal entity (person performing its functions);
  • method of education;
  • information about the founders (participants);
  • in relation to joint stock companies, information about the holders of registers of their shareholders;
  • in relation to limited liability companies - information on the size and nominal value of shares in the authorized capital of the company owned by the company and its participants, on the transfer of shares or parts of shares as collateral or on other encumbrances, information on the person managing the shares transferred in accordance with the procedure inheritance;
  • originals or notarized copies of constituent documents;
  • information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities whose constituent documents are amended in connection with the reorganization, as well as for legal entities that ceased their activities as a result of the reorganization;
  • the date of registration of changes made to the constituent documents, or in cases established by law, the date of receipt by the registering authority of notification of changes made to the constituent documents;
  • method of termination;
  • information about being in the process of liquidation;
  • the amount of the authorized capital specified in the constituent documents of the commercial organization;
  • data of a person who has the right to act on behalf of a legal entity without a power of attorney;
  • information about branches and representative offices;
  • taxpayer identification number, reason code and date of registration with the tax authority;
  • number and date of registration as an insured:
    • in the territorial body of the Pension Fund of the Russian Federation;
    • in the executive body of the Social Insurance Fund of the Russian Federation;
  • information about being in the process of reorganization;
  • information that a legal entity, which is a business company, is in the process of reducing its authorized capital.

Corporate registries of other countries

  • Companies House (English) Russian - Great Britain;
  • Companies House (German) Russian - Germany;
  • Krajowy Rejestr Sądowy (Polish) Russian - Poland;
  • Unified State Register of Legal and Physical Persons (Ukrainian) Russian - Ukraine.

see also

Notes

Links


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See what the “Unified State Register of Legal Entities” is in other dictionaries:

    Unified State Register of Legal Entities- (USRLE) state register containing information on the creation, reorganization and liquidation of legal entities and relevant documents. Conducted in accordance with Federal Law dated 08.08.2001 N 129 FZ On state registration of legal entities... ... Accounting Encyclopedia

    Unified State Register of Legal Entities- (Unified State Register of Legal Entities) – a list of all organizations registered in the Russian Federation. The register is maintained by the Federal Tax Service and its territorial divisions. When registering a new enterprise, tax authorities enter into this list all information about it and... ... Banking Encyclopedia

    Unified State Register of Legal Entities- (Unified State Register of Legal Entities) The Russian Federation maintains a state register containing information on the creation, reorganization and liquidation of legal entities and relevant documents. The State Register is a federal information resource.… … Vocabulary: accounting, taxes, business law

    UNIFIED STATE REGISTER OF LEGAL ENTITIES- in accordance with the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129 FZ, contains the following information and documents about the legal entity: a) full and (if available) abbreviated... ...

    UNIFIED STATE REGISTER OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS WHO HAVE RECEIVED STATE SUPPORT- in accordance with the Regulations on the Unified State Register of Legal Entities and Individual Entrepreneurs who have received state support, approved by Resolution of the Council of Ministers of the Republic of Belarus dated July 30, 2004 N 930,... ... Legal Dictionary of Modern Civil Law

    Register of legal entities- (Registrar of Companies), exact name Unified State Register of Legal Entities (USRLE), a list in which information about all legal entities carrying out business activities on... ... Economic and mathematical dictionary

    register of legal entities- The exact name is the Unified State Register of Legal Entities (USRLE), a list in which information about all legal entities carrying out business activities in the country is mandatory. In Russia… … Technical Translator's Guide

    - (Unified State Register of Entrepreneurs) of the Russian Federation, containing data on all individual entrepreneurs (previously, the legislation of the Russian Federation used the equivalent concepts of “entrepreneur without forming a legal entity” and ... ... Wikipedia

    - (Unified State Register) is a state information resource (including documents on paper and electronic media, files and a system of records in the established form in accounting books produced by the state registrar), which contains ... ... Wikipedia

    UNIFIED STATE REGISTER OF INDIVIDUAL ENTREPRENEURS- according to the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129 FZ, contains the following information about the individual entrepreneur: a) last name, first name and (if any)… … Records management and archiving in terms and definitions

Books

  • Public finances. Criminal legal defense. Textbook, Soloviev Ivan Nikolaevich, The book discusses issues of criminal law and criminological characteristics of crimes in the financial and budgetary sphere, as well as tax crimes, provides an assessment of their systematic nature and ... Category: Criminal law Publisher:

Unified State Register of Legal Entities - the Unified State Register of Legal Entities of the Russian Federation, containing data on all legal entities registered on the territory of the Russian Federation, as well as data on amendments to the constituent documents of legal entities, their re-registration or liquidation.

According to the legislation of the Russian Federation, in order to carry out any actions that are significant from a legal point of view, it is necessary to provide an extract from the Unified State Register of Legal Entities, which has legal force and contains complete information about the legal entity registered in the territory of the Russian Federation.

Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities”, Decree of the Government of the Russian Federation of 17.05.2002 No. 319 “On the authorized federal executive body carrying out state registration of legal entities of peasant (farm) households, individuals persons as individual entrepreneurs”, Decree of the Government of the Russian Federation dated June 19, 2002 No. 438 “On the Unified State Register of Legal Entities”.

Rules for maintaining the Unified State Register of Legal Entities

The Decree of the Government of the Russian Federation dated June 19, 2002 determined the rules for maintaining the Unified State Register of Legal Entities and providing information from the Unified State Register of Legal Entities. The resolution states that the Unified State Register of Legal Entities is provided on a non-urgent basis within five working days, or urgently on the next business day after submitting a request to the tax office to obtain a Unified State Register of Legal Entities. Same day delivery is also possible.

Data from the Unified State Register of Legal Entities is 2 minutes of your time.

To obtain information from the Unified State Register of Legal Entities, you must go to the Unified State Register of Legal Entities order page and follow the instructions to submit a request. You will not spend more than two minutes of your time creating a request.

To learn more

After sending the order, our lawyers will contact you within a few minutes using the contact information provided, confirm the order and provide full information about the timing of receipt of the document. You can pick up the finished extract from the Unified State Register of Legal Entities from us or it will be delivered to the address you specified exactly at the specified time. You choose the method of receiving an extract at the registration stage.

What do you need to request a Unified State Register of Legal Entities yourself?

To obtain a Unified State Register of Legal Entities on your own, you must contact MIFTS No. 46 for the city of Moscow with an application for an extract. When submitting a request to the Unified State Register of Legal Entities, you must pay the state fee, which is not refundable in case of filling out the application incorrectly or submitting incorrect data.

Thus, a client who contacts the tax office is in no way insured against loss of money and time in the event of an error when filling out documents. When submitting a Unified State Register of Legal Entities request, the tax office must provide a payment order or a receipt for payment of the state duty, as well as a power of attorney if the extract is received by an authorized person of the legal entity.

Contact professionals when requesting a Unified State Register of Legal Entities!

You can avoid unnecessary costs by contacting the legal department, where experienced specialists will help you draw up an application and collect the necessary package of documents, go through the entire procedure for obtaining a Unified State Register of Legal Entities, and all you have to do is receive the finished document on time and without wasting your time on a trip to the tax office, at least two times.

  • 05.07.19

    The Federal Tax Service also hinted that not all of its bodies can verify the accuracy of information in the Unified State Register of Legal Entities. 432

  • 04.07.19

    Letter of the Federal Tax Service dated June 24, 2019 No. GD-3-14/6063@ 529

  • 02.07.19

    The housing cooperative was registered in 2002. There is no way to find out which OKVED code was declared during registration. All recent reports prepared by the housing cooperative accountant indicate code 68.32.1 (and this is correct). However, according to an extract from the Unified State Register of Legal Entities, the cooperative was assigned code 52.21.24 (erroneous). How to correct this inaccuracy in the Unified State Register of Legal Entities? What are the consequences of incorrectly indicating the OKVED code in this register? 550

  • 27.06.19

    If the declared information does not correspond to reality, the Federal Tax Service Inspectorate first makes an appropriate entry in the Unified State Register of Legal Entities. This entry may subsequently become the basis for the final exclusion of the company from the register. The only way to prevent such an outcome is to respond in a timely manner to the mark of unreliability and provide correct information to the registration authorities. 1 278

  • 27.06.19

    The greatest losses were recorded in Moscow, St. Petersburg and the Moscow region. 668

  • 26.06.19

    Anyone who has not confirmed the type of activity may be charged unreasonably high contributions for “unfortunate” social insurance. 490

  • 13.06.19

    The Ministry of Finance has published a draft of the future regulations of the Federal Tax Service on the provision of extracts from the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities. Currently, a fee of 200 rubles (or 400 for urgency) is established for issuing information about a specific company or individual entrepreneur, except in cases where the company or individual entrepreneur asks for information about themselves. According to the new regulations, there will be no such exception - even when requesting your own statement, you will have to pay the same amount. But it will be stipulated that the fee is charged only for... 455

  • 28.05.19

    Commentary to the Ruling of the RF Armed Forces dated March 4, 2019 No. 306-ES19-961. 812

  • 21.05.19

    “The tightening of the procedure for bringing to subsidiary liability for the debts of an organization is largely dictated by the need for the redistribution of property. In addition, today subsidiary liability is an effective tool for tax administration and budget replenishment. And the leaders of a pre-bankrupt business behave like kids who think they are safely hidden, simply covering their faces with their hands.” Do you agree with these statements? Or not? Let's deal with subsidiary liability together. 1 541

  • 22.04.19

    The founders of the company decided to liquidate it. The liquidation process, the procedure of which is regulated by the Civil Code, takes some time. At the same time, the Tax Code does not establish specific deadlines for submitting the last “simplified” tax return. The Ministry of Finance in a recent letter (dated 03/05/2019 No. 03-11-11/14121) made recommendations in this regard. Details below. 961

  • 12.04.19

    The Ministry of Finance has clarified when, for income tax purposes, a receivable is recognized as uncollectible if the debtor, a bankrupt, is liquidated. In this case, such a basis for the hopelessness of the debtor as liquidation of the debtor is suitable. This is considered completed after entering data on liquidation into the Unified State Register of Legal Entities. So the Ministry of Finance believes that the date of recognition of a receivable as uncollectible on the grounds of liquidation of a bankrupt is the date of its exclusion from the Unified State Register of Legal Entities. After that... 1 379

  • 11.04.19

    For years, the company indicated the wrong type of business, and more than two hundred million flowed into the FSS in vain. The courts decided to return the money - this is not hindered by the fact that the policyholder himself was wrong, nor by the fund’s funny arguments about the nature of the concept of economic activity. 1 343

  • 10.04.19

    Letter of the Ministry of Finance of Russia dated March 18, 2019 N 03-03-06/1/17813 874

  • 25.03.19

    If you are about to enter into an agreement, then you ask yourself: how to conclude a reliable agreement? The problem is that any transaction requires serious work in finding a counterparty (contract partner) or checking the counterparty. There is also the stage of preliminary agreement on the main terms of the upcoming transaction. In the article you will learn what a reliable contract is, how to check a counterparty (partner) and the methodology for concluding a contract. 931

  • 07.03.19

    The company did not have time to register information about reshuffles in management, and the tax office did not accept the declaration, finding fault with the fact that it was signed by the “wrong” director. The courts recognized that the inspection was wrong. 762

  • 27.02.19

    Since 2013, Fedresurs has been operating in Russia (http://www.fedresurs.ru). It contains important information about companies and individual entrepreneurs, some of which businessmen must report on their own. Administrative liability is provided for failure to fulfill an obligation, but the real risk for a business manager lies deeper - in the presumption of his guilt in the event of the company's bankruptcy, which may result in subsidiary liability. 1 541

  • 22.02.19

    It will be possible to enter information about a legal entity acting without a power of attorney into the Unified State Register of Legal Entities. In addition, if there are several legal representatives of the company, it will be necessary to indicate the degree of their interaction. 887

  • 21.02.19

    The individual entrepreneur filed a lawsuit against the debtor company, and it actively fought back in court. In the meantime, the tax authorities excluded her from the Unified State Register of Legal Entities, but the courts revived her thanks to “procedural behavior.” The Supreme Court rejected the tax authorities’ assertions that there was nothing to take from the company anyway. 575

  • 12.02.19

    The tax authorities dug thoroughly under the company, trying to prove the lack of economic activity, the fictitious address, and the fact that the general director appointed by the founder is only a “sits chairman”. All in vain: the court convicted the inspectorate of a subjective approach. 1 099

  • 11.02.19

    It's no secret that the tax authority also acts as a registration authority. They study and summarize judicial practice, for example, by Letter of the Federal Tax Service dated October 12, 2018 No. GD-4-14/20017, the “Review of judicial practice with the participation of registration authorities No. 3 (2018)” was communicated to lower inspections. Let's look at the main legal positions that are beneficial for taxpayers. 2 289

  • 08.02.19

    The courts corrected the tax authorities who damaged the company's reputation by making an entry in the Unified State Register of Legal Entities due to failure to indicate the specific premises occupied at the address. 1 232

  • 22.01.19

    The arbitration authority will refuse to consider the claim if its originator did not take into account the pre-trial procedure for debt collection. To what address of the counterparty should the claim be sent? What flaws in drawing up a claim do the courts recognize as uncritical? 931

  • 25.12.18

    Pavel Kudryavtsev talks about a fraudulent scheme, the victim of which was his LLC. Using fake documents, the fraudster receives an electronic signature, with it he submits documents about changing the general director to the Federal Tax Service, and then goes to the bank and cashes out the entire current account. At the end of the material there are tips on how to protect yourself from this scheme. “We accidentally looked at the extract from the Unified State Register of Legal Entities and were surprised, since a complete stranger was listed as the general director. ... 3 3 381

  • 17.12.18

    Rearranging words in places will not interfere with the deduction of VAT from the buyer, the Ministry of Finance assures. 1 110

  • 10.12.18

    Letter of the Ministry of Finance of Russia dated November 23, 2018 N 03-07-11/84720 620

  • 27.11.18

    The Supreme Court made two different decisions regarding two policyholders who did not confirm their type of activity with the Social Insurance Fund on time. The one who did not submit the necessary information at all was the loser. 1 530

  • 26.10.18

    The interdistrict Federal Tax Service checked the location of the LLC at the address stated in the documents and did not find any signs of activity there, as well as the very presence of the company - signs, signs, billboards. The inspection reflected the results of the inspection of the facility in a log of false information and notified the founders of the LLC about the need to provide data on the real location of the company. In response to this notification, the LLC reminded tax authorities that... 1 624

  • 25.10.18

    The Federal Tax Service excluded the company from the Unified State Register of Legal Entities due to the lack of cash flow on accounts and reporting over the past 12 months. G., the only participant in the company, filed a lawsuit to declare the liquidation of the company illegal, citing the conduct of business. The courts of three instances (case No. A32-56292/2017) satisfied the plaintiff’s demands, explaining that the regulations allowing the exclusion of a legal entity from the Unified State Register of Legal Entities in a simplified... 608

  • 25.10.18

    A new business season has begun, and with it new rules come into force. The Federal Tax Service calls on taxpayers to take action to prevent violations of tax laws in Letter No. ED-4-15/13247 dated July 10, 2018. The letter outlines 22 new signs of ephemeral diseases that will be combated: some are quite understandable, others are surprising. But still, as they say, prevention is better than cure: so pay attention to these signs. 2 578

  • 15.10.18

    The Ministry of Economic Development proposes to allow business owners to pay debts after the liquidation of their companies. This measure is partly related to Western sanctions. 1 904

  • 05.10.18

    The LLC has been registered in the Unified State Register of Legal Entities since February 2010. In February 2018, U., the sole founder and director of the company, learned that the company had been excluded from the Unified State Register of Legal Entities as having actually ceased operations on the basis of Article 21 of Law No. 129-FZ. U. filed a lawsuit to declare the exclusion of the company from the register illegal, citing the actual conduct of business. U. presented payment orders (the story is silent about how exactly it was made... 511

  • 27.09.18

    LLC "P" was engaged in the supply of pine nuts for export. As part of the execution of the supply agreement concluded with a foreign buyer, LLC "P" (customer) engaged LLC "S" (contractor) to carry out work on collecting pine cones, drying the nut, processing into fractions, packaging, loading and removal. LLC "P" claimed VAT deductions based on invoices issued by LLC "S". Based on the results of the desk audit, the Federal Tax Service denied the deductions, assessed additional VAT,... 600

  • 20.09.18

    On April 18, 2017 (that is, several days late), the company sent to the Social Insurance Fund an application to confirm the main type of economic activity corresponding to the 5th class of profit insurance with an insurance rate of 0.6%. Soon, the FSS notified the company that it had set an insurance rate of 1.7%, determined on the basis of data from the Unified State Register of Legal Entities (the highest class of professional risk). The court of first instance (case No. A76-21618/2017) canceled... 490

  • 14.09.18

    As their business grows, many organizations face the challenge of expanding their geography. Then the question arises: how to competently delegate the company’s functionality to another region, city or region? What to open: a branch, a representative office or a separate division? What tax obstacles and consequences may arise? 8 298

  • 05.09.18

    Letter of the Federal Tax Service of Russia dated July 25, 2018 N KCH-4-7/14383 658

  • 09.08.18

    The Federal Tax Service announced its intention to develop draft amendments to order No. YAK-7-8/393@ dated August 19, 2010, which established the procedure for writing off arrears and debts on penalties, fines and interest recognized as hopeless for collection, and a list of documents confirming the circumstances of their recognition hopeless. It is planned to approve the procedure for writing off the debt of an organization excluded from the Unified State Register of Legal Entities by decision of the registration authority. This is necessary in... 1 136

  • 31.07.18

    In 2018, the topic of excluding a company from the Unified State Register of Legal Entities by decision of the tax authority is still relevant. The pace of the fight for the “purity” of the register, set by the Federal Tax Service since 2016, continues. On average, the tax authority liquidates about 500 thousand organizations on its own initiative per year. We believe that it will not come as a surprise that among them there are both companies that were deliberately abandoned and organizations that, in general, no one intended to liquidate. 2 942

  • 30.07.18

    The gardening partnership was registered in 2003. In 2016, the inspectorate decided to exclude him from the Unified State Register of Legal Entities as an inactive legal entity. The basis was a certificate of non-submission of reports and the absence of transactions on accounts. Within the established period from the date of publication in the state registration bulletin, no objections to the upcoming exclusion from the Unified State Register of Legal Entities were received. In February 2017, an entry was made in the register about the liquidation of the company... 1 122

  • 27.07.18

    M. sent a statement to the inspectorate in form P34001 about the unreliability of information about him as the founder of the LLC. The inspectorate refused to register the changes, since the company was liquidated by decision of the founders. At the same time, neither the law nor other regulations provide for the possibility of making changes to the register in relation to an already liquidated legal entity. M. insisted that he was included in the founders without his own will, the establishment of the LLC was not... 569

  • 26.07.18

    Sh. was the sole founder of an LLC that was engaged in the production of animal feed. The company promptly submitted reports signed with the electronic digital signature of the head of Sh. In January 2017, Sh. submitted three statements to the registration authority about the unreliability of information in the Unified State Register of Legal Entities about him as the founder and head of the company. He also asked not to register any legal entities in his name. The inspection made entries... 870

  • 17.07.18

    The Bank of Russia recommends that when applying for an electronic vehicle passport (PTS), the Bank of Russia recommends that car owners simultaneously receive a statement on paper in order to conclude a compulsory motor liability insurance agreement, the regulator’s press service reported. “When concluding an MTPL agreement, the policyholder is obliged to provide a vehicle registration document. Since July 1, 2018, only electronic vehicle registration certificates have been issued in Russia. Along with this decision... 392

  • 26.06.18

    It's no secret that all essential data about a Limited Liability Company, as the most common form of commercial organization, (about the founders, their shares, about the manager acting on behalf of the company, etc.) must be recorded in the Unified State Register of Legal Entities .1 The company, as a rule, submits information about itself to the Unified State Register of Legal Entities itself, but feedback from the tax authorities may not always be pleasant. Since January 2016, subparagraph “F” of paragraph 1 of Article 23 of the Federal Law “On State Registration of Legal Entities...” has been in effect, allowing tax authorities to refuse to register new companies or to make changes to information about existing legal entities if one of the founders or the head of the company has a “tarnished” reputation (information about unreliable information has been entered). 2 5 479

  • 26.06.18

    Order of the Ministry of Finance of Russia dated April 20, 2018 N 86n 739

  • 09.06.18

    Letter of the Federal Tax Service of the Russian Federation dated May 10, 2018 N GD-3-14/3063@ 1 769

  • 06.06.18

    The situation when we are owed money, but will definitely not be paid back, is equally unpleasant for both ordinary people and business. But if it is not so easy for ordinary people to resolve this issue, then companies can count the bad debt as expenses. Let's consider the process of writing off such debts. 6 877

  • 03.05.18

    Letter of the Ministry of Finance of Russia dated 04/02/2018 N 03-07-14/21045 581

  • 25.04.18

    Letter of the Ministry of Finance dated March 29, 2018 N 03-07-11/19913 451

  • 17.04.18

    Over the past few years, the phrase “subsidiary liability” has become firmly entrenched in the consciousness and even subconscious of business owners and their “minions.” At the same time, “subsidiary” is associated primarily with bankruptcy - a protracted and expensive procedure. However, today it is possible to bring the person controlling the debtor (director, participant, etc.) to subsidiary liability for the debts of such a debtor in a simplified mode - bypassing bankruptcy. To do this, it is enough to obtain a court ruling to refuse to initiate the procedure or to terminate it, for example, if there are no funds to finance it. 26 610

  • 10.04.18

    Letter of the Federal Tax Service of Russia dated March 29, 2018 N GD-4-14/5962@ 907

  • 04.04.18

    It is no secret that anyone can obtain most of the information about legal entities by requesting an extract from the Unified State Register of Legal Entities. However, for a number of reasons, there may be a need to ensure hidden ownership of the company: eliminating visible interdependence in a group of companies, ensuring that the business is not connected with its owner, etc. In such cases, the use of the legal form of “joint stock company” can help. 1 707

  • 21.03.18

    Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated December 27, 2017 N 03-12-13/87427 854

  • 16.03.18

    In order to form a unified approach to the issue of the location of a legal entity, the current legislation does not provide for the existence of a legal and actual address for an organization. The legislation provides for the term “location of a legal entity”. 6 460

  • 13.03.18

    Letter of the Federal Tax Service of Russia dated 03/02/2018 N GD-4-14/4130@ 544

  • 07.03.18

    Letter of the Ministry of Finance of Russia dated 02/06/2018 N 03-07-09/6850 934

  • 22.02.18

    Letter of the Ministry of Finance of Russia dated January 29, 2018 No. 03-07-09/4554 669

  • 14.02.18

    As of October 1, 2017, the rules for filling out invoices have changed. How justified are the requirements of some counterparties to indicate the following things when issuing invoices to them: 1. The names of the Seller and the Buyer in the invoice must fully comply with the Unified State Register of Legal Entities, which means that both names must be written in large letters, as in the Unified State Register of Legal Entities; 2. The names of the Seller and the Buyer in the invoice must be written in full, as in the Unified State Register of Legal Entities, that is, not LLC "XXX", but Limited Liability Company "XXX"; 3. How should line (8) “Identifier of the government contract, agreement (agreement)” be filled in if a government contract has been concluded with the client and if the agreement is commercial? Some counterparties require filling out this line in the form “Identifier of the state contract, agreement (agreement) (if any): ...", and then either empty for a commercial agreement, or details of the State Contract. How mandatory is it to include the phrase “(if available)”? 1 15 637

  • 12.02.18

    Letter of the Ministry of Finance of Russia dated January 17, 2018 N 03-07-09/1846 1 026

  • 05.02.18

    People by nature are very active creatures, always striving to do something new, simultaneously losing interest in what they have. This happens with business too. One of the partners gets excited about a new project and, unexpectedly for the others, decides to retire. Another story happens: the partners disagree on business and against this background someone decides to step aside in order to preserve human relations. In general, the reasons are not so important, the consequence is important - one of the participants decides to leave the business, and since the vast majority of business projects in Russia are built within the framework of an LLC, one of the options for doing this is the legal procedure for leaving a limited liability company. We dealt with the financial component of the case earlier, and the legal procedure for exit is very simple: the participant draws up a notarized application for exit, transfers it to the director of the company, after which within a short time he receives the actual value of his share. However, this simple procedure is full of surprises that lie in wait in practice. 15 989

  • 26.01.18

    Letter of the Ministry of Finance of the Russian Federation dated December 15, 2017 N 03-07-09/84086 732

  • 24.01.18

    Letter of the Ministry of Finance of the Russian Federation dated December 21, 2017 N 03-07-09/85517 820

  • 19.01.18

    By periodically conducting an inventory of accounts receivable, accountants often identify amounts that have been “hanging” for quite a long time, and there is no possibility of collecting them from the debtor. The Tax Code allows you to take into account losses from writing off bad debts in accordance with paragraphs. 2 p. 2 art. 265 Tax Code of the Russian Federation. 26 681

  • 18.01.18

    Order of the Ministry of Finance of Russia dated October 30, 2017 N 165n “On approval of the Procedure for maintaining the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, making corrections to the information included in the records of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs on electronic media , which do not correspond to the information contained in the documents on the basis of which such entries were made (correction of a technical error), and on the recognition of the order of the Ministry of Finance of the Russian Federation dated February 18, 2015 N 25n as invalid" 684

  • 12.01.18

    Letter of the Federal Tax Service of Russia dated December 28, 2017 N GD-4-14/26803@ "On making a record of the unreliability of information contained in the Unified State Register of Legal Entities in relation to non-profit organizations that are subject to a special state registration procedure" 882

  • 09.01.18

    Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated November 14, 2017 N 03-12-13/75024 On checking the accuracy of information included in the Unified State Register of Legal Entities 1 032

  • 28.12.17

    Changing your legal address is not easy moving to a new location after the end of an office lease agreement or when purchasing your own premises. Here, proper re-registration of the address, compliance with all legal norms, and preparation of the necessary papers are extremely important. We will tell you how to do this in a new article. 1 7 002

  • 27.12.17

    Many budgetary organizations carry out income-generating activities for which they are payers of income tax. At the same time, organizations may have receivables when a counterparty owes it a certain amount of money (for example, a service was provided, but the customer did not pay for it, or funds were transferred to the supplier, but he did not fulfill his obligations). Let's consider what conditions must be met so that debts can rightfully be called bad and the tax base can be reduced. 11 643

  • 20.12.17

    Letter of the Ministry of Finance of Russia dated November 8, 2017 N 03-07-09/73405 The requirements for the reliability of the information provided in the Unified State Register of Legal Entities have become more stringent - from September 1, 2017, tax authorities have the right to exclude from the Unified State Register of Legal Entities those organizations whose records of unreliable information are not corrected within more than 6 months (clause 5 of Article 21.1 of Federal Law No. 129 -FZ dated 08.08.2001) 2 323

  • 08.11.17

    The state always strives to know as much as possible about its citizens and their associations. Recently, more and more information is entering open registers and becoming public. However, desires do not always correspond to possibilities. Thus, the long-awaited service of the Federal Tax Service for disclosing some tax and accounting information was supposed to start working on July 25, 2017. However, after not even working for a week, he was gone. For technical reasons. The restart is scheduled for June 1, 2018. There are also many examples when certain information should be in the Unified State Register of Legal Entities, but government bodies, for various reasons, cannot provide this. Usually the reason is trivial - the lack of updated forms for entry into the Unified State Register of Legal Entities. Let's consider what other information should be in the public domain, and whether it is good or bad that it is not there yet. 4 405

  • 16.10.17

    Current legislation allows this procedure to be carried out both on the initiative of the enterprise itself and by decision of the fiscal authorities. Is the forced liquidation of an organization’s counterparty a reason to consider all transactions previously concluded with it as dubious and aimed solely at obtaining tax benefits? This issue in the near future, obviously, may become relevant for many Russian companies, since from September 1, 2017, the list of grounds for exclusion of a legal entity from the Unified State Register of Legal Entities by decision of the registration authority in an administrative manner - forced liquidation - has expanded significantly. This means that the number of companies forcibly liquidated will increase, as will the risk of such claims being made by controllers. How can organizations protect their interests? One option is to study the experience of colleagues (including negative ones): for example, pay attention to the Resolution of the Autonomous Region of the Moscow Region dated August 28, 2017 No. F05-10150/2017 in case No. A40-190696/2016, in which the organization was able to prove the inconsistency of tax claims inspectors. 6 758

  • 12.10.17

    Almost any company that does not carefully select its counterparty runs the risk of encountering a shell company. Relations with such a company are fraught with a number of risks: economic, tax and even criminal. Based on an analysis of judicial practice and the opinions of practicing lawyers, the GARANT.RU portal figured out how to identify an unscrupulous company and avoid contact with it. 1 8 966

  • 12.10.17

    The right to VAT deductions declared by Crimean enterprises in 2014 – 2015 is now subject to careful scrutiny by tax authorities. Let us recall the transitional provisions on VAT, as well as the content of Art. 162.2 Tax Code of the Russian Federation. 1 126

  • 11.10.17

    Not long ago we wrote that the tax authorities were provided with additional grounds for cleaning the Unified State Register of Legal Entities from abandoned companies. One of them was the entry of unreliable information about the location or sole executive body. 23 096

  • 12.09.17

    Analytical opinion of experts from the taxCOACH Center. 3 089

  • 08.08.17

    “Quitting” a company in our country is a good old tradition. Moreover, in this case, the legislator kindly provided a simple (as it seems) way to get rid of it. We closed the accounts, stopped submitting reports and are waiting for the inspectorate to independently delete the organization from the register. This scenario remains popular to this day. However, everything changes, including this situation. Recently, the exclusion of an abandoned company from the opportunity to “merge easily” has turned into an additional opportunity for the tax authority (and other creditors) to reach business owners. 36 640

  • 18.07.17

    The board of directors as a corporate body is widely represented in joint stock companies, while it is rarely found in limited liability companies. The main reason is the peculiarities of the organizational and legal form itself. An LLC is, first of all, a company for the personal participation of owners, while a joint-stock company pools capital. It is indirect participation in the activities of a joint stock company that requires the presence of a collegial body that represents and protects the interests of all shareholders, which is the Board of Directors. However, do not underestimate the opportunities that the inclusion of the Board of Directors in the organizational structure of the LLC gives the owner. Its advantages are as follows: 3 822

  • 08.06.17

    By ruling No. 305-KG17-3465 dated April 24, 2017, the judge of the Supreme Court refused to transfer the cassation appeal to the Federal Tax Service for consideration at a court hearing by the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation, thereby confirming the legality of the opinion of the lower courts on the validity of the costs of paying for rental services and the legality of the deduction according to VAT. The validity of the tax benefit received was proved by the LLC, whose main activity is performing various road construction works. The case materials describe in detail how the taxpayer proved the legality of accounting for expenses and claiming “input” VAT for deduction. We believe that this successful experience of challenging the inspector’s decision can be taken into account. 2 038

  • 01.06.17

    The end of 2016 marked a number of changes in the area of ​​terminating the activities of a legal entity. The innovations will come into force in June 2017. 2 768

  • 18.04.17

    Subclause 1, clause 3, art. 346.12 of the Tax Code of the Russian Federation establishes that an organization with a branch network does not have the right to use the “simplified system”. Is this condition applicable to a pharmacy organization that has separate divisions? 916

To conduct any business activity, be it a single owner or a legal entity, current legislation requires registration in a special register. The only difference in registration is that an individual does it independently, while a legal entity uses the services of a commercial organization under a government agency. Conducting commercial activities without state registration is subject to an administrative fine. The rules for filling out applications provided for by the Order of the Federal Tax Service can be found on the website of the territorial tax service, or in the introductory information directly when filling out the form. To understand how to carry out these operations, let’s take a closer look at the necessary information.

What is the Unified State Register of Legal Entities, what does it stand for?

The abbreviation Unified State Register of Legal Entities in its full name sounds like this: Unified State Register of Legal Entities. This register contains data on all entrepreneurs and organizations in the country that are engaged in commercial activities, and is designated by a 13-digit number. This code is used for quick search in the electronic system, if necessary, by the legal entity itself, and for controlling government agencies. Each number contains certain information.

What type of data does this include? This is the name (full and abbreviated) of the organization in Russian and foreign languages; registration date (the code indicates the last two digits of the year); type of ownership; full legal address; legal basis for creation; details of the enterprise; the size of the authorized capital and its distribution among the participants is indicated; list of participants by name, indicating leadership positions. Information about the representative who can, without a power of attorney, perform actions on behalf of the legal entity. faces. The number and date of registration as an insurer with the Pension Fund and Social Insurance Fund are also included in the application points. The amount of authorized capital indicated in the constituent document is indicated. All this information is encoded in the state registration number.

When is information entered into it?

The prerequisites for registration in the Unified State Register of Legal Entities are: creation, reorganization, addition of additional structures, change of any data about a legal entity, termination of activities or liquidation of the organization or division itself.

The initial design is the most voluminous. To be included in the registration catalog, when submitting documents, a special application form of the established form is filled out, with the signature of the applicant legal entity certified by a notary. The application contains all legal, statutory, permitting information about the enterprise, its divisions, subsidiaries and branches. All register data has two types of maintenance: both paper and electronic. If there are any inconsistencies between the data submitted in printed form and electronic form, then the records on paper are considered reliable.

If any changes occur in the organization, it is necessary to formalize making changes to the state register of legal entities(Unified State Register of Legal Entities). This can be either a complete replacement of data (when economic activity changes) or replacement of some part of the information data (when an enterprise expands or changes in the activities of a certain structure of the organization). All actions of a legal entity are entered into a single register based on the submitted application, which confirms that the constituent documents of the enterprise are reliable and comply with the law.

When liquidating or suspending commercial activities, a legal entity is also obliged to declare in writing on a special form about the action being taken. In the Unified State Register of Legal Entities, information about such an enterprise remains in the database, but with a note of the appropriate nature.

Executive authorities, the Ministry of Justice, and Central Bank employees have access to information registered in the register of a legal entity.

Record sheet

Any change in data entails making a new entry indicating a link to the changed information. Each entry is registered under its own number, indicating the date and the content itself. To register changes or additions, fill out a numbered application form, which sets out in detail, with the relevant regulatory documentation, the essence of this item. This form can be obtained directly from the tax office or printed from the service’s website.

Extract from the register

The extract can be received within two days from the date of submitting the request, or faster if you have a passport, power of attorney, and a receipt for payment of the state duty. The extract does not disclose any changes in the register, but contains complete information and data about the business entity.