List of those excluded from the Unified State Register for the year. Exclusion of a legal entity from the Unified State Register for false information: grounds, appeal of the decision of the Federal Tax Service on the upcoming exclusion
Recently, many media outlets reported that from September 1, 2017, the Federal Tax Service plans to exclude more than 300,000 organizations from the Unified State Register of Legal Entities. This caused a lot of noise among accountants and company directors. What are the grounds for excluding legal entities from the Unified State Register of Legal Entities from September 1, 2017? Based on paragraph 2 of Article 21.1 of Federal Law No. 129-FZ dated August 8, 2001, can any inactive organization be removed from the register by decision of the tax authority? Or, in order to be excluded, information about the company must be declared unreliable by the court? What is considered unreliable information in the Unified State Register of Legal Entities and who should be afraid of the upcoming mass exclusion from the register? Let's look into the details.
Exclusion of a company from the Unified State Register of Legal Entities until September 1, 2017
Let us say right away that tax inspectorates had the right to make decisions on the exclusion of legal entities from the Unified State Register of Legal Entities even before September 1, 2017. They could remove any inactive companies from the register. The characteristics of inactive legal entities are contained in paragraph 1 of Article 21.1 of the Federal Law of 08.08. 2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs” (hereinafter referred to as Law No. 129-FZ).
Which organizations are considered inactive?
A company that, during the last 12 months preceding the decision of the INFS, did not submit reporting documents on taxes and fees, and did not carry out transactions on at least one bank account, is recognized as having actually ceased its activities (inactive legal entity). Such a legal entity may be excluded from the Unified State Register of Legal Entities. The basis is clause 1 of Article 21.1 of Law No. 129-FZ.
For example, on August 7, 2017, Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Oryol Region reported that over the 7 months of 2017, 398 decisions were made on the upcoming exclusion of inactive legal entities from the Unified State Register of Legal Entities. The Federal Tax Service Inspectorate for the Udmurt Republic also informed that in the first half of 2017 similar decisions were made in relation to 1,667 organizations. Decisions on the upcoming exclusion from the Unified State Register of Legal Entities are made regardless of the taxation regime applied (“simplified”, USTV or general regime – it does not matter).
New powers of tax authorities from September 1
From September 1, 2017, there are more grounds for excluding organizations from the Unified State Register of Legal Entities. From this date, tax authorities have the right to decide to exclude legal entities. from the Unified State Register of Legal Entities, if (clause 5 of Article 21.1 of Law No. 129-FZ):
- the organization has signs of being inactive, it does not have funds for liquidation costs and it is impossible to assign these costs to its founders (participants);
- The Unified State Register of Legal Entities contains information about a legal entity, in respect of which a record of their unreliability has been made.
From September 1, 2017, tax authorities received the right to exclude companies from the Unified State Register of Legal Entities without a trial if an entry of unreliability has been in the register for more than six months.
Thus, from September 1, 2017, an entry about unreliability in the Unified State Register of Legal Entities is an independent basis for the exclusion of a legal entity from the Unified State Register of Legal Entities. Therefore, in our opinion, it makes sense to download electronic extracts from the Unified State Register of Legal Entities for your company and your main counterparties on the Federal Tax Service website in advance. In the extract you can see if there is a note about unreliability in it. Tax authorities put such marks under the information that they consider fictitious.
Read also Full registration of individual entrepreneurs online on the website of the Federal Tax Service of Russia will be possible from 2018
Anyone can download extracts from the Unified State Register of Legal Entities at https://egrul.nalog.ru/
If the fears are justified, then the mark in the electronic extract of the Unified State Register of Legal Entities may look like this:
By the way, look for such a mark in different sections of the statement. So, for example, if the information regarding the founders is unreliable, then a note will be made in the section “Information about the founders (participants) of the legal entity.” If a fictitious address is identified in relation to a company - in the “Address (location)” section.
Such an entry, if it has been in the Unified State Register of Legal Entities for more than 6 months, can now threaten the organization with exclusion from the Unified State Register of Legal Entities. The first exceptions may occur as early as September 1, 2017. According to our data, more than 300,000 organizations may indeed be included in the first wave of exceptions. However, unfortunately, these are not all the difficulties that a record of unreliability may entail.
What other problems can a record of unreliability cause? |
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Counterparties may refuse to interact with a company if there is a record of unreliable information in the Unified State Register of Legal Entities. |
The director of an organization may be fined RUB 5,000-10,000 for false information in the Unified State Register of Legal Entities. (Part 4 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation). |
The bank can strengthen control over account transactions. |
The director and founder of an LLC with a share of at least 50 percent will not be able to be the directors and founders of another organization for three years after the tax authorities made a record of the unreliability of information about the address or director (subclause “f”, paragraph 1, article 23 of Law No. 129-FZ). |
Creditors can collect debts from the director of an LLC who has been expelled from the Unified State Register of Legal Entities. In particular, tax authorities can accuse the director of the fact that arrears in taxes or insurance premiums arose due to his dishonest actions, and collect the debt through the court (clause 3.1 of Article 3 of the Federal Law of 02/08/1998 No. 14-FZ). |
What information may be considered unreliable?
So, we talked about the possible consequences that may occur due to marks in the Unified State Register of Legal Entities about unreliability. But what information can tax officials cast doubt on? Unreliability of information may be in relation to:
- organization addresses;
- founder (participant);
- a person who has the right to act without a power of attorney (director/manager).
Read also Registration of an LLC or individual entrepreneur in 2019: innovations
Incorrect address information
Tax officials are trying to identify fictitious addresses of organizations as a matter of priority. Summarizing the practice of recent years, we can identify several signs by which inspectors can come to the conclusion that the company’s address is unreliable, for example:
- the company does not receive the letters, they are returned to the Federal Tax Service;
- a non-existent company address is indicated. So, for example, the Unified State Register of Legal Entities indicates house number 26a, but in fact only house 26 exists;
- the building at the declared address is not suitable for use (for example, the house has been demolished);
- the Unified State Register of Legal Entities contains a mass registration address used by 10 or more organizations;
- the company is registered in a residential premises;
- the organization is registered in the shopping center, but has not entered the office or office premises number into the register.
Previously, tax inspectorates went to court to liquidate a company for an unreliable address (Clause 2, Article 25 of Federal Law No. 129-FZ of August 8, 2001). From September 1, people can be expelled from the Unified State Register of Legal Entities without trial for an incorrect address. To avoid recording an unreliable address in the Unified State Register of Legal Entities, organizations must keep in touch with the Federal Tax Service, in particular:
- receive letters addressed to you;
- receive emails.
It is important to say that tax authorities can verify the address without the participation of representatives of the organization. To do this, the inspector just needs to record the inspection of the address on video or involve two witnesses (clause 14 of the Grounds and Procedure for Inspecting the Property - Appendix No. 1 to the Federal Tax Service order No. ММВ-7-14/72 dated 02/11/2016).
False information about the director or founder
Information about the head of the company (general director) or founder is information that is specially monitored by tax authorities. They try to identify “dummy” directors and founders, for example, using the following criteria:
- director or founder - massive and manage or participate in more than 50 companies registered before August 1, 2016. Or in more than 5 companies created after August 1, 2016;
- controllers have removed the director from office, but the period of disqualification has not yet passed;
- the founder left the company before January 1, 2016, but did not notarize the application for the transfer of shares;
- in the data of other companies there is already a note that the director or founder is a nominee (letter of the Federal Tax Service of Russia dated August 3, 2016 No. GD-4-14/14126);
- the former director informed the Federal Tax Service that the information about him in the register was unreliable.
If inspectors suspect that the director and founders are fictitious, then they will most likely be summoned for questioning by the Federal Tax Service.
How to act for organizations: instructions
If inspectors find unreliable (fictitious) data in the register, the company will give a notification and demand within 30 calendar days:
- or correct information in the Unified State Register of Legal Entities;
- or document information from the Unified State Register of Legal Entities.
The year 2017 began with changes for everyone who wants to register their LLC or individual entrepreneur. The tax service no longer issues certificates of state registration of legal entities and individual entrepreneurs, which have already become familiar - yellow, on official letterheads. These two documents were canceled completely. Below are all the details about how to now confirm the registration of an LLC or individual entrepreneur, as well as what documents replaced the old certificates of state registration of legal entities and individual entrepreneurs.
Where did this information come from?
"On approval of the form and content of a document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, declaring certain orders and certain provisions of orders of the Federal Tax Service as invalid."
It was this September Order of the Federal Tax Service of Russia that canceled the registration certificates of legal entities and individual entrepreneurs. Paragraph 3 of this document established that the Order came into force on January 1, 2017. Hence the deadline.
What is the essence of the changes?
First and most important: from January 1, 2017 When registering legal entities (LEs) and individual entrepreneurs (IP), instead of a certificate of state registration, a RECORD SHEET of the required register will be issued - ERGUL or USRIP, respectively.
The record sheet is now - This is a document that confirms the fact of making an entry in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. Simply put, it confirms that a legal entity or individual entrepreneur has been registered and an entry has been made in the required register. LLCs or individual entrepreneurs registered after January 1, 2017 will no longer have the usual certificates of state registration. Instead, there is a Record Sheet.
Second, also no less important, a change: other certificates - a certificate of registration with the tax authority of a Russian organization at its location and a certificate of registration of an individual with the tax authority - have been preserved; no one has canceled them yet. But here they will now be printed not on special forms, but on regular white A4 sheets.
Third: approved new forms of the Unified State Register of Legal Entities and the Unified State Register of Entrepreneurs. Now these two documents look like this.
USRLE RECORD SHEET (FORM No. 50007)
USRIP RECORD SHEET (FORM No. 60009)
Why were the state registration certificates of legal entities and individual entrepreneurs canceled?
The tax service explains the reason for the innovations simply: “in order to increase the efficiency of electronic interaction between interested parties and tax authorities in the field of state registration of legal entities, individual entrepreneurs... and accounting of taxpayers.” This official reason is also indicated in the Order of the Federal Tax Service of Russia dated September 12, 2016.
In simple terms, the fewer documents are issued and the simpler these documents are, the easier and faster it will be possible to register new business entities. The abolition of strict reporting forms for registration certificates for legal entities and individuals is also a significant saving for the budget.
By the way, the cancellation of state registration certificates for legal entities or individual entrepreneurs is the second step in simplifying registration procedures in Russia; the first wave of “cancellation of certificates” took place in the summer of 2016 - when, from July 15, certificates of state registration of ownership of real estate were canceled.
What documents does the tax service now issue after registering an LLC upon creation?
For new LLCs whose registration documents were submitted after January 1, 2017, if a positive decision on registration is made, the tax service issues:
- One copy of the LLC charter with the mark of the registering authority;
- Certificate of registration of a Russian organization with the tax authority at its location on a regular A4 sheet.
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What happened?
Amendments to Law 129-FZ come into force
From September 1, 2017, tax officials received the right to delete from the Unified State Register of Legal Entities or, in other words, liquidate companies that do not correct false information about themselves contained in the register within six months (Federal Law dated December 28, 2016 No. 488-FZ).
Unreliability of information in the Unified State Register of Legal Entities - a “black mark” from the Federal Tax Service
Tax officials began to enter notes on unreliable information into the unified state register in 2016 (see Federal Law No. 67-FZ of March 30, 20015). Throughout the past year, inspectors have been “testing” the innovation - conducting inspections of addresses and studying how effective the new measure is in relation to companies. In 2017, such inspections became widespread. If it is discovered that the company is not located at the address declared in the Unified State Register of Legal Entities, the tax authorities send a notification demanding that the necessary changes be made to the register. 30 calendar days are allotted for this. If the company does not do this, a note “inaccurate information in the Unified State Register of Legal Entities about the address” will appear in the register.
What does it mean?
Tax authorities will liquidate companies without a court decision
Additional grounds for exclusion from the Unified State Register of Legal Entities without a corresponding court decision have appeared. Amendments have been made to Law No. 129-FZ on state registration of legal entities that will allow tax authorities to delete companies from the Unified State Register of Legal Entities without a court decision. This applies to those companies for which there is a record of unreliable information in the Unified State Register of Legal Entities, and more than 6 months have passed since the entry of such information.
Most often, information about the location address (80%), information about the director and participants of the companies are unreliable.
Data verification is not yet regulated in detail. But, as the practice of recent months shows, when checking the address indicated in the Unified State Register of Legal Entities, tax officials try to contact and obtain explanations from the owner of the premises, request certificates about the number of tenants, and even conduct inspections of offices and other real estate.
Exclusion of an LLC from the Unified State Register of Legal Entities: how the Federal Tax Service “tested” amendments to Federal Law 129-FZ
The tax service began to prepare the ground for the new law in advance. Back in 2016, the Federal Tax Service instructed lower-level inspectorates to check companies that have “bad” signs (see letter of the Federal Tax Service of Russia dated August 3, 2016 No. GD-4-14/14127):
a person who has the right to act on behalf of a legal entity without a power of attorney, including a management organization, acts as such in more than 50 companies;
participants of a legal entity are such in more than 50 companies;
the address of the legal entity indicated in the Unified State Register of Legal Entities is the address of more than 50 companies;
availability of information about the entry into force of a resolution in a case of an administrative offense on the disqualification of a person who has the right to act on behalf of a legal entity without a power of attorney (including on behalf of the management organization). However, if the period of disqualification has expired, the inspection will not be carried out;
availability of information about the death of a person who has the right to act on behalf of a legal entity without a power of attorney.
So what should we do now?
Make changes to the Unified State Register of Legal Entities, check counterparties
The first thing you need to do is check the false information in the Unified State Register of Legal Entities extract. To do this, you need to obtain and carefully study an extract from the Unified State Register of Legal Entities for your company in order to make sure that all the information indicated in it is complete, accurate, and there are no marks of unreliability of the information. In this case, the legal entity will not be excluded from the Unified State Register of Legal Entities.
Situations may be different, and depending on them, you can give several basic recommendations that will help you avoid being excluded from the Unified State Register of Legal Entities in 2018.
1. The company is not located at the address specified in the Unified State Register of Legal Entities
Make changes to the Unified State Register of Legal Entities, that is, register at the actual address, or arrange a workplace for a company representative at the address indicated in the Unified State Register of Legal Entities.
Conclude an agreement for forwarding correspondence with the post office.
Clarify the address if the register contains an incomplete address (tax authorities consider the address unreliable when, for example, it does not contain an office number in a business center).
2. The Federal Tax Service sent a “letter of happiness”, although the actual address of the company coincides with the legal one
Be sure to write a response letter to the inspection. Tax officers are people too; they can make a mistake, for example, by not finding a company during an inspection, and require corrections to be made to the Unified State Register of Legal Entities. Do not ignore the tax letter and send an explanation to the Federal Tax Service along with a copy of the lease agreement. This will help avoid exclusion of the organization from the Unified State Register of Legal Entities.
3. Check counterparties
Make sure that in the statements for your counterparties there is no entry about the unreliability of information in the Unified State Register of Legal Entities. If the tax authorities have set it, evaluate how safe it is to continue working with these companies.
How to find out if your company has a record of unreliable information in the Unified State Register of Legal Entities?
Information about the presence in the Unified State Register of Legal Entities of a record about the unreliability of information in relation to a particular company can be obtained using the electronic service on the Federal Tax Service website “Providing information from the Unified State Register of Legal Entities in the form of an electronic document”, as well as in the services “Information on state registration of legal entities, individual entrepreneurs, …” (see section “Business risks: check yourself and your counterparty”) and “Personal account of a legal entity”.
What if you do nothing?
The company may be excluded from the Unified State Register of Legal Entities for false information
The consequences of unreliable information in the Unified State Register of Legal Entities and the absence of any actions to eliminate inaccuracies can be very disastrous.
If the Unified State Register of Legal Entities contains inaccurate data, and the company’s management does not take any action to correct them, the tax authorities initiate a procedure for excluding the company from the Unified State Register of Legal Entities.
A note about the unreliability of information in the Unified State Register of Legal Entities harms the company’s reputation - no one will want to start or continue a relationship with a partner whom the Federal Tax Service classifies as a dangerous counterparty.
The director left the company, but not the Unified State Register of Legal Entities...
It happens that the general director leaves the company, but the corresponding changes are not made to the Unified State Register of Legal Entities - he continues to be listed as a director. At the same time, the participants do not participate in the affairs of the company, reports are not prepared or submitted, and there is no movement on current accounts. A year or later, inactive legal entities are excluded from the Unified State Register of Legal Entities. For the general director, who has not been involved in the affairs of such a company for a long time, but is still listed as its head in the register of legal entities, the consequences are quite unpleasant: for 3 years from the moment the company is excluded from the Unified State Register of Legal Entities, he will not be able to be the founder or head of any other companies.
To our clients
For our clients (current and potential) we can offer:
- Checking information in the Unified State Register of Legal Entities on counterparties to identify potentially dangerous partners.
Checking information in the Unified State Register of Legal Entities. Is all the information reliable, are there any risks of exclusion from the Unified State Register of Legal Entities?
Correction of inaccurate data, if any (for example, if incorrect information about the manager is indicated, we will enter the latest information).
Contact an expert
The specifics of doing business in Russia are such that many of the newly created legal entities are organized by people with the impulse “just to open it, and then we’ll see.” It is believed that “being able to make money” is the main thing, and all other formalities in the form of papers, interaction with government agencies, accounting policies and bookkeeping rules are secondary “little things” that can be left to chance. If some serious threat arises, you just need to “give it to the paw” of the person checking and then it will be easier to work further. It’s amazing naivety, we want to tell you... Let’s not argue, some omissions can always be compensated by paying a fine and, indeed, continue to work in the same mode as before, however, this will not continue indefinitely anyway. The Federal Tax Service of Russia recently published a list of companies that will be unilaterally excluded from the Unified State Register of Legal Entities from September 1, 2017. Who should I bribe here? But there is no one - you will have to work on your mistakes. Today we will talk about what needs to be changed in order not to be left behind in the business world.
“How dare they”?!
How dare they, I want to answer. The management of the Tax Service announced changes to Federal Law No. 488-FZ of December 28, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation.” It is noteworthy that paragraph 5 of Article 21.1 states that just from September 1, 2017, the Federal Tax Service has the right to liquidate legal entities that:
Do not have sufficient funds for liquidation;
No steps were taken to correct the comments he had previously made.
In particular, we are interested in the second point, because It is precisely this that implies the careless attitude of many citizens towards their limited liability companies or the status of individual entrepreneurs - changes will be applied to these forms of ownership first of all. It should be noted that tax authorities will be guided by the current amendments when including new companies in the Unified State Register of Legal Entities, because this also has its limitations.
“My address is not a house or a street. My address today is "...
Accordingly, amendments to Federal Law 218-FZ are designed to deprive fraudsters of the opportunity to “locate” in areas that are obviously not intended for this purpose. Here we want to emphasize and acknowledge that there are fewer and fewer people willing to break the law in this matter. Those citizens who still have illusions about this will do better for themselves if they take off their rose-colored glasses and recognize the Federal Tax Service as a victory in this long-standing “clash.”
“No one will check anything”!
Are you sure about this? Do you really think that if a building is in disrepair, there has recently been a fire and its walls are generally overgrown with spittle, then you can register a company there? Arrogance here is negligible - the authorized bodies have long known very well which buildings are in what condition. You should not count on the fact that the address of such a “hut on chicken legs” will be used as a legal address. At the same time, if the future director of the company has a desire to “locate” the company at a location other than its actual location, then it is better to become familiar with the building where it will formally be located in advance, so as not to get into trouble. There have been cases from our practice when directors, opening a second legal entity, went to the sites and remained annoyed by what they saw on the spot.
Subtleties and details are more important than ever
It would seem, what else can the Federal Tax Service find fault with? They are prohibited from registering on one square meter; they are also not allowed to “settle” in a destroyed building. What else do they want from us? And, surprisingly, they need the crystal honesty of the applicant and the information he provides. Moreover, attentiveness is also needed. There are already illustrative cases in this regard. Not long ago, the decision of the Court of Justice of the West Siberian District dated March 10, 2017 No. A45-13252/2016 was published online, in which the court recognized as legal the actions of the Federal Tax Service employees who refused one of the founders state registration of the company. Thus, in his standard application on form P11001, information was not indicated on which floor the office of the new company would be located, as well as the office number that would be assigned to it. And the person was not too lazy to go to court with a claim and try to “seek the law”... In general, it is better to meet with the Federal Tax Service in court as a plaintiff only in the most extreme cases, when the applicant’s rightness is obvious. Otherwise.
It's easy to spot a trend
It is quite obvious that our state is aimed at systematizing business and the rules by which it operates. Also, the state apparatus seeks to bring to the surface those who are accustomed to “running schemes” in business life. Everywhere you look, everything is becoming more “transparent” and open. Previously, it was difficult to imagine that on the Internet you can get acquainted absolutely free with government contracts that a company has entered into as a supplier, as well as what its annual turnover is. This information was almost a tax secret, but now, please, look and use it for your own purposes. It would be easy to assume that the Federal Tax Service, as a government structure, will continue to take steps in this direction. Against the backdrop of all this, a rather simple and at the same time complex question arises: “What should we all do?” We will try to answer it as simply as possible - to adapt and respect the law. “Is that possible?” Well, it’s probably possible, but those who don’t think so are already now or will soon be in “places not so remote,” as they say. Of course, no one will go to jail for false information in an application for state registration of a legal entity, but it is important for applicants to understand that the state wants to accept into business those who are ready to pay taxes regularly, with whom you can be in touch and who will be as loyal as possible to what is happening events.
Something like this, dear friends. See you again and good luck in your good endeavors!
The abbreviation Unified State Register of Legal Entities is an abbreviation for the name of one of the information resources of federal importance. Many Russians are familiar with it as the Unified State Register of Legal Entities. It contains general information about any Russian legal entity that operates on the territory of our state. Such data is collected and systematized by the territorial tax authorities.
- on the creation of a legal entity (its reorganization and liquidation);
- about any changes that legal entities make to their constituent documents;
- on the correction of errors and changes in records related to their correction;
- a complete package of documents provided by the legal entity itself to the tax service.
All paper documents have electronic copies and are sorted strictly in chronological order. In the case of such state registration in the Unified State Register of Legal Entities, each legal entity is assigned a OGRN - the main state registration number.
This registration service, in addition to its direct responsibilities, also provides a number of services, including extracts containing important information about the legal entity.
Why do you need an extract from the Unified State Register of Legal Entities?
A document such as an extract from the Unified Register with data about a legal entity is needed for a court, a bank, a notary office, when obtaining a license, as well as for a company’s participation in any tenders. It is important when concluding various transactions, as it contains all the data about any legal entity registered in the state register:
- About licenses.
- About the name.
- About the creation process.
- About the location.
- About the management team.
- About the main type of activity.
- About all branches.
- Changes in documents.
- Facts of a legal entity applying to extra-budgetary funds directly related to the registration process.
Such an extract can be received not only by a representative of the company to which this information concerns, but also by third parties. It is issued to third parties in cases where information about the bank accounts of a legal entity, passport data of executives and founders is needed.
How to obtain an extract from the Unified State Register of Legal Entities
There are two forms of extract from the Unified State Register of Legal Entities:
- certified (notarized with the signature and seal of the responsible person);
- informational (in the form of an electronic document, which can be received via the Internet when paying for the application and immediately printed or saved on your computer).
You can obtain an extract from the Unified State Register of Legal Entities in several ways:
- Through the tax service - to do this, you need to contact the territorial department of this government body in person, write an application and pay the state fee.
- Using postal forwarding, the required application is sent to the tax office by registered mail, and it must indicate that you also want to receive an answer by mail, although you can come to the tax office for the prepared document (you need to have a passport with you).
- Via the Internet - either on the official website of the tax service, or by seeking help from specialists from a law firm providing such services.
The cost of obtaining an extract from the Unified Register will differ in different cases.
How much does it cost to obtain an extract from the Unified State Register of Legal Entities?
The cost of the state duty when receiving the relevant document through the tax service differs, depending on the information requested:
- About your own organization - free.
- About the counterparty – 200 rubles.
- Urgent (both for the counterparty and for your company) – 400 rubles.
The cost of an extract in 2017 (according to the website “Extracts-USRLE.Moscow” http://extracts-USRLE.Moscow/#p1) depends on the urgency:
- for 2-3 hours – 1 thousand 900 rubles;
- the next day – 900 rubles;
- a few days later - 800 rubles.
Also, with the first statement issued in this particular service, its recipient is given a regular customer card, and in case of repeated application, a 5% discount will be provided on the cost of the statement. The website “Unified Registers” - http://www.egrul.rf/, provides services for providing such statements in two existing forms. Depending on the chosen form of extract, the cost of ordering it differs: a certified one costs 900 rubles, and an informational one costs 200 rubles.
The service of the Federal Tax Service "Service.nalog.ru" - https://service.nalog.ru/vyp/, provides information extracts free of charge in the form of an electronic document in PDF format. Such a document is accompanied by an enhanced qualified electronic signature, which is equivalent to the signature of an official of the Federal Tax Service and, accordingly, certified by the current seal of this government body.
Payment for extracts from the Unified State Register of Legal Entities
To receive this extract in hand, the applicant must pay the cost of government services or services of a specialized organization. The following methods are provided for this:
- at any bank branch;
- on the Nalog.ru website (special section “Payment of state duties”);
- when ordering via the Internet by bank transfer, using the services of WebMoney, Yandex.Money, [email protected], as well as online banking services (Russian Standard, Alfa-Bank, Promsvyazbank, etc.).
In case of delivery by courier, payment can be made in cash.
- Submission of electronic reporting to the tax office via the Internet
- Exclusion of a legal entity from the Unified State Register for false information: grounds, appeal of the decision of the Federal Tax Service on the upcoming exclusion
- What is an inn? By contacting the authorized body, you can find out
- Application for deregistration of UTII IP UTII deregistration grounds