home Internet professions Ifns information from egryul by inn. Changes in the statement. Composition of information on state registration

Ifns information from egryul by inn. Changes in the statement. Composition of information on state registration

At first glance, the difference between official and illegal business activity is quite understandable. Underground businessmen evade taxes, do not comply with labor, tax laws, civil and criminal codes, and do not fulfill their financial obligations.

Also, the activity of an entrepreneur, whose registration documents contain errors, inaccurate or knowingly false information, cannot be legal. Agreements with such legal entities and individuals are not legally protected, and, therefore, are potentially dangerous for counterparties. That is why, before concluding an agreement, businessmen are recommended to check future partners through the USR register of operating legal entities and individual entrepreneurs for the legitimacy of their activities. The current procedure does not take much time and is free of charge, and most importantly, it halves the risk of incurring losses from work with unreliable partners.

The register of individual entrepreneurs in a broad sense is an official publicly accessible information base, which online allows you to familiarize yourself with the basic registration data of a particular individual or legal entity.

The procedure according to which the Federal Tax Service must enter data into the state register, and the future individual entrepreneur provide only reliable data, is regulated by the federal law of 08.01. No. 129-FZ with amendments dated 12.17, as well as orders of the Ministry of Finance of the Russian Federation dated 01.15. No. 5-n “On approval of the Administrative Regulations”.

These documents clarify a number of issues for future subjects of taxation:

The procedure for registering an individual as an entrepreneur.
The procedure for registering a legal entity - LLC, JSC, KO, etc.
The procedure for changing the information that was entered during the initial registration.
A method for correcting technical errors, inaccuracies noticed in the electronic version of the register (order of the Ministry of Finance dated 10.17., Entered into force on 01.03.18).
Methods for obtaining an extract from the state registers EGRIP and USRLE.
List of mandatory documents required for state registration.
Information about an individual entrepreneur or legal education, which is in the public domain and can be hidden, etc.

Information in the USR of legal entities and individual entrepreneurs does not have a limitation period. For each individual entrepreneur or enterprise, a separate page is created, a registration card that contains all the data on changes, transformations and reorganizations. The register of legal entities and individual entrepreneurs is a Russian federal resource, which is presented in two forms - paper and electronic. Accordingly, you can also search for the necessary information with a personal presence in the NSF or on the state portal.

Uniformity and unification of data is entrusted to employees of state regulatory bodies. So, in cases of changes in codes according to OKVED, codes of the subjects of the Russian Federation, officially adopted abbreviations of territorial units, etc., the entrepreneur does not need to check the relevance of his data, exclude outdated information and enter new information.

It is the duty of tax officials to enter updated codes and ciphers in the unified state register of individual entrepreneurs or legal entities.

Individual entrepreneurs or representatives of enterprises can submit an application to the NSF for amendments in case they want to add or remove codes according to OKVED, correct errors in personal data, such as last name, first name, patronymic in Russian or Latin, address of residence, or enter new data into connection with a change in the status of a citizen (citizen of the Russian Federation, stateless person, foreign citizen, etc.).

First of all, passport data and an individual tax number (TIN) are entered into the register of individual entrepreneurs. In fact, it is enough for an individual to pay a state fee and correctly fill out an application to the tax office for registration in order to obtain the status of an individual entrepreneur and a certificate of state registration.

For a legal entity, the list of information is more extensive, and a prerequisite for starting a business is the authorized capital, the amount of which is established by law (the basis for calculations is the minimum wage).

You can check the legality of a particular organization in the following positions:

full name and official abbreviation of the company (corporate name if any);
organizational and legal status in accordance with the classification of the Russian Federation (for foreign, joint ventures, there may be several of them, but only Russian is indicated in the register);
the way in which it was created / newly created (the first company, reorganization, its type) or closed, liquidated the company;
exact legal address, e-mail, which was indicated in the application for registration of a legal entity;
data on all founders and participants (depending on the organizational and legal form of business);
data on all changes that were made in the registration documents;
the amount of the authorized capital;
information about the licenses obtained for conducting certain types of activities according to OKVED;
information about structural divisions (representative offices and branches);
TIN of a legal entity;
valid codes according to OKVED;
registration data of the taxpayer in the pension fund and the social insurance fund and some other information.

Not all of the above information about the counterparty of an individual entrepreneur or an enterprise can be obtained free of charge on the electronic portal. For some of them you will have to go to the tax office and pay the amount established by the government by law.

But even free information is often enough to make sure that a potential partner is trustworthy. For example, an enterprise may not have a license or OKVED codes to carry out certain types of activities, but persistently offers its services to buyers - individuals and individual entrepreneurs. It is risky to go for such a deal, since in the event of force majeure or the failure of the company to fulfill its obligations, it will be quite problematic to call the legal entity to account or obtain compensation.

The unified state register of legal entities and individual entrepreneurs has something in common with the OGRN number, which is assigned to all persons in the process of the main state registration. In the certificate of registration of an individual entrepreneur or legal entity, this number must be present, consisting of 13 digits. This code is subsequently entered into almost all official documents, along with the TIN.

Decoding the number is quite simple:

the first digit determines the status of education (3 is an individual entrepreneur, 1 or 5 is a legal entity);
the second and third digits in order - the year of formation (reorganization, etc.);
the fourth and fifth digits in squares are the codes of the constituent entities of the Russian Federation in force at the time of registration;
the next two digits are the FTS code at the place of registration of the entrepreneur;
the remaining digits, except for the last one, are the number of the organization or individual entrepreneur in the register;
the last digit is a check digit, which is calculated by dividing the previous digits by one less than one order of magnitude (14 by 13, 12 by 11).

The OGRN number itself contains enough information to give a businessman an idea of \u200b\u200ba possible partner.

Controlling and checking services, in accordance with the legislation of the Russian Federation and current codes, have greater access to information about individual entrepreneurs and legal entities than ordinary users of free state portals.

These organizations include:

TSB RF.
Ministry of Justice.
INFS.
Ministry of Internal Affairs, FSB, etc.

With a decree in hand, they can gain access to some bank details and other private information about co-founders, owners or employees.

However, the number of such persons is strictly limited, they must act and report strictly in accordance with the laws of the Russian Federation.

What is the register of legal entities and individual entrepreneurs? What information is entered into the specified document and by whom? How can I get an extract sheet from the information database? Let us understand the nuances of the Unified State Register of Legal Entities (EGRIP) in more detail.

Unified register of legal entities and individual entrepreneurs - legislative aspects

The unified state register of individual entrepreneurs, as well as the unified state register of legal entities, is maintained in accordance with Order No. 129-FZ of 08.08.01 and Order No. 115n of 05.12.13. These documents are consolidated information bases, in each of which information is provided by taxpayers directly during the official registration of the status of a legal entity or individual entrepreneur. The list of data is exhaustive for all spheres of activity and economic entities existing in Russia.

Federal registers are publicly available, are constantly updated and contain complete information about the opening of companies, reorganization and / or liquidation. The assigned registration number includes 15 characters, each of which has a certain value for users:

1 character - means a sign of a record.
2, 3 characters - show the last 2 digits of the year.
4, 5 characters - means the regional code of the subject of the Russian Federation.
6-14 characters - decipher in chronological order the numbers of the records of the current year in the register.
15 characters - denotes a check digit.

The main principle of the functioning of the registers is to track and then control the activities of individual entrepreneurs / enterprises by authorized state bodies, including the availability of up-to-date information about executives, personal data, composition of founders, etc. The responsible body in accordance with stat. 5 of Order No. 129-FZ, a registration authority is appointed, that is, a tax office. All data is submitted when registering a business, and some information is transferred to the IFTS by social funds, licensing structures. Accordingly, households. subjects are obliged to promptly and in the prescribed form notify the territorial subdivision of the Federal Tax Service about the changes taking place. What exactly does the register of legal entities and the register of individual entrepreneurs reflect? More on this later.

What data are to be reflected in the Unified State Register of Legal Entities (clause 1 of article 5 of Order No. 129-FZ):

What data are to be reflected in the USRIP (clause 2 of article 5 of Order No. 129-FZ):

The exact surname and name of the individual, as well as the patronymic, if any. For foreign nationals-individuals who do not have citizenship, the specified information is entered in Latin letters according to the information from the certification document.
Place and date of birth, as well as gender.
Country of citizenship, in the absence of a corresponding entry "stateless".
The exact place of residence in Russia, including the subject of the Russian Federation, city or district, or other place of residence, street, house and apartment number.
Email address when specifying the box in the registration application.
For Russian citizens, information of the identity document.
For foreign citizens, information on the type of certification document recognized as such in accordance with federal legislation or an international treaty of the Russian Federation.
For foreign citizens and stateless individuals, information on the residence permit document (date, number, validity period).
The exact date of state registration of the individual entrepreneur and the data of his certificate of entry into the EP.
The exact date and option for the termination of the entrepreneur's work activities due to - filing an application, by a court decision on declaring an entrepreneur bankrupt or on a forced termination of work, in connection with the death of a citizen, by a court decision banning entrepreneurship for a specified period, due to cancellation or expiration validity of the residence permit of the Russian Federation.
Accurate data on issued permits.
TIN of the entrepreneur and the exact date of its receipt.
Registration data on registration with the FSS, PFR, including date and number.

As it becomes clear, the list of information contained in the register of entrepreneurs or legal entities is very extensive and allows direct users to get answers to almost all questions about the activities of an economic entity. In accordance with paragraph 3 of Art. 5 of Order No. 129-FZ, upon introduction of any changes, all previously generated information is saved in order to strengthen control and administration of the work of individual entrepreneurs / enterprises. Upon completion of the deadlines approved by the Government of the Russian Federation, the information is transferred for permanent storage to the state archives.

How data is entered into the register

It is not for nothing that the decoding of EGRIP begins with the word single: the designation very accurately conveys the meaning of the federal base. This is, first of all, a collection of information in the general data bank, and subsequent clarifications explain which body is appointed responsible (state); in the form of which information is presented (register) and about whom (individual entrepreneurs or, accordingly, legal entities).

The initial submission of data is made at the stage of starting a business - when submitting a package of registration documents to the territorial tax office. Each entry has its own individual state registration number (clause 4 of article 5 of the Order) and the date of entry. In this case, the data is submitted by taxpayers, and entered into the register by employees of tax authorities. There are several exceptions:

When issuing licenses - information is submitted by licensing structures within 5 (working) days from the date of the decision.
When registering a taxpayer in funds - information is submitted by social extra-budgetary funds (PFR and FSS) no later than 3 days (working days) from the date of registration of the subject.
When assigning a TIN - information is submitted electronically by the responsible divisions of the Federal Tax Service Inspectorate no later than 5 (working) days from the date of tax registration of an individual / legal entity.
When changing the passport or place of residence of individuals - the direct founders / participants of the legal entity; persons who have the right to act without obtaining a power of attorney; as well as entrepreneurs, information is submitted to tax inspectorates from bodies that change the documents of these persons or register changes in residential addresses no later than 5 (working) days from the date of receipt.
When initiating a case regarding the bankruptcy of a legal entity - information is submitted by the arbitration courts upon acceptance of the relevant applications, and is also provided by the operator of the ERF (Unified Federal Register) within 3 (working) days of the date of entering the information into the database.

Note! Also, the obligation to independently enter information on changes is assigned to the legal entity in case of any changes, except for data on licenses, TIN and registration in funds. The established period is 3 (working) days from the date of changes. An individual entrepreneur is obliged to inform about all changes, except for data on TIN, licenses and registrations in the FSS / PFR, with a similar notification period. It is not required to enter information on changes in the passport and address of residence (clause 5 of article 5 of Order No. 129-FZ).

With regard to statistics codes, an individual entrepreneur is not obliged, according to the current legislative regulations, to enter data into a single register, but it is necessary to indicate the types of OKVED during registration. And after starting a business, an entrepreneur independently receives an information letter from Rosstat. But it is obligatory to submit an application in the established form for registration of changes in the register of individual entrepreneurs, and how to do this - we will talk about this in the next section.

How can you make changes to the Unified Register

The Federal Unified State Register of Individual Entrepreneurs is regularly updated and should contain only up-to-date data. That is why taxpayers are given a certain period of time to make informational changes and the generally established procedure must be observed by all entrepreneurs without exception.

Changes to the register have to be made quite often, and this is especially true for changing the types of activities of individual entrepreneurs - adding new ones or excluding old ones. When reflecting data, it should be remembered that one code is recognized as the main one, and all others are additional, such nuances are important when forming the application form. The document is drawn up by an individual personally, the filling format is “by hand” or using a computer, the method of presentation is in person, by mail, through an approved representative.

Application form f. Р24001 approved by Order No. ММВ-7-6 / [email protected] dated 01/25/12 and contains unified sheets, which are formed as needed, depending on the individual characteristics of the situation. For example, an individual entrepreneur, when changing working types of economic activity, if new codes are added, you need to fill out page E of page 1, and if OKVED is excluded, additionally provide page 2 of page E. It is imperative that you also form a title page, which indicates basic information about natural person.

There is no need to sign the document in advance; a personal signature is affixed in the presence of a tax inspector when submitting the form. In addition to the specified statement, you need to have - a passport, TIN, copies of those documents that confirm the changes made. On the last page of the application, the preferred method of obtaining documentation from the IFTS is noted - in person, by mail or through a representative. Remember that the OKVED codes have changed, you should notify the registering authority within up to 3 days (working days) from the date of addition, and in case of an exception, the legislation of the Russian Federation does not contain any terms.

Why do you need an EGRIP record sheet

The form of the EGRIP record sheet, the tax is paid by the entrepreneur, depending on the applicable tax regime, can be useful in various situations. This is, first of all, checking the counterparties of the company, including suppliers of all kinds of goods, services or works. The ability to obtain an extract will help protect your business from the risks of non-payment of obligations or additional tax payments in the event of claims by the Federal Tax Service. Additionally, you can clarify whether the head of the company is not included in the list of disqualified individuals, and whether the location of the company belongs to addresses that are considered mass registration.

Also, using the EGRIP / USRLE sheet, access to such information is given as - the current status of the individual entrepreneur / legal entity, the date and place of registration, the types of OKVED, the size and composition of the charter, the position and name of executives, the presence of licenses and branches, and other open data. For your own purposes, an extract is required when opening accounts in banks, when receiving loans, when concluding certain categories of transactions or when notarizing certain types of documents. Anyone has the right to use the federal database to obtain an extract about his or a third party, especially since there are quite a few ways - from paid to free, from urgent to ordinary.

Important! It will not be possible to find out part of the information about the individual entrepreneur / legal entity, since some information is considered confidential and is not subject to disclosure to a wide range of persons. This is the address of residence of individuals, the legal address of enterprises, passport information and some other personal.

How to get an extract from the Unified Register

Previously, it was possible to obtain an extract only with a personal appeal to the tax office. Today, the procedure has been greatly simplified and you can order a document in person or online. First of all, access to the database is provided by the official website of the Federal Tax Service in the Unified State Register of Legal Entities / EGRIP. Search criteria are very simple and involve searching for information by TIN / PSRN or the name of a person. Keep in mind that a full document can be obtained only with an EDS (enhanced digital signature), if there is none, you will have to order a sheet through your tax office. A shortened version is also available without a signature.

The service is paid only when requesting data for someone else's company / individual entrepreneur. For their own purposes, an extract is issued free of charge on a general basis (within a 7-day period), for a fee - in case of urgent application and issuance of a document the next day. The cost of the state fee is 400 rubles in 2017. Payment is made to the details of the Inspectorate of the Federal Tax Service for the corresponding BCC

Conclusion - we examined the essence and purpose of the USRIP / USRLE in accordance with the current legislative norms of the Russian Federation, namely Order No. 129-FZ and Order No. 115n. The basic requirements for the submission of data to unified registers are the same in relation to legal entities and entrepreneurs, but they have a number of differences in terms of indicating information. Keep in mind that when requesting a statement sheet, in some situations, a limited validity period has been approved (1 month, week, or 5 working days), therefore, in each case, it is necessary to clarify the nuances of the appointment.

With the development of commercial activities, the number of entrepreneurs is growing steadily. To account for the organizations created by them, the Unified State Register of Legal Entities has been created. The short name of the base obtained is USRLE. The register is a listing of all companies officially registered in the country and contains extensive information about each of them.

What is subject to registration with the Federal Tax Service

The unified state register of legal entities has existed in the Russian Federation since 2002. From that time on, each organization must be included in the common base, where registration of legal entities operating in Russia.

Information about the company is entered in the state register in accordance with the approved form, therefore there are a number of mandatory items:

Entering information about the legal entity is carried out by the tax authorities at the place of registration of the company. An entry in the Unified State Register of Legal Entities on the establishment of an organization is assigned the main state registration number ().

If the company has existed for longer than July 1, 2002, or is located in the territory of the Republic of Crimea, or in the city of Sevastopol, and was created before the inclusion of these territories in the Russian Federation, then any first entry in the Unified State Register of Legal Entities will become the main registration number. This number is further considered one of the main details of the organization and is indicated in all necessary documents.

All subsequent entries are entered into the register in chronological order and also receive their registration number (GRN). When you make changes, the main number does not change. At the same time, the OGRN is displayed in the records of changes and in the documents confirming this.

There are several cases in which it is necessary to enter information into the Unified State Register of Legal Entities:

Initial registration of the organization.
Changes to the current company.
Indication of information about the termination of the activity of the legal entity.

For the initial registration of an organization in the Unified State Register, the following documents must be submitted to the Federal Tax Service:

where all the required information is communicated.
Identity documents of persons, information about which will be indicated in the database.
Constituent documents.
Receipt for payment of the state fee.

Particular attention should be paid to completing the application. In order to save time and effort, it is important to avoid mistakes; to correct them, additional requests to the Federal Tax Service will be required.

Changes can be made in two ways: exclusion of outdated data and their complete replacement with new ones or partially changing information... In both cases, registration will require a corresponding application from the representative of the legal entity.

If the organization has ceased to exist, data is also entered into the Unified State Register of Legal Entities. In this situation, the information about the legal entity is not deleted from the database, it is still available, but includes a mark about the end of the activity.

The USRLE is maintained at electronic and paper media... The electronic version allows the register data to be taken into account by other federal information networks. The documents submitted to the tax authorities during registration are stored in hard copy in accordance with the established regulations. They serve as confirmation of the information contained in the electronic database, in case of discrepancy in the information, those displayed in the paper version are priority.

Certificate of Unified State Register of Legal Entities

Having passed the registration procedure in the Unified State Register of Legal Entities, the organization receives a Certificate of making an entry in the Unified State Register of Legal Entities. This is a paper document printed on stamped paper, the OGRN is registered on it and the date of the last change made is indicated. That is, after the expiration of the time, one legal entity may have several, but the main number in them will be one.

In the future, this document is needed by the organization to interact with other companies, it is included in the package of basic documents of the legal entity along with the TIN, the Charter, etc.

Number decoding

The number indicated in the certificate consists of 13 characters, and this is not a random set of numbers. Each combination has its own meaning.

1st character - sign of referring the record to the OGRN - "1", "5", to the GRN - "2", "6", "7", "8", "9";
2nd and 3rd characters - indicate the year of the entry (the last two digits);
4th and 5th characters - indicate the subject of the Russian Federation;
6th to 12th digit - number of the entry recorded in the Unified State Register of Legal Entities during the year;
13th character - check digit, which is calculated by dividing the number obtained from the remaining 12 digits by "11" (an integer from "1" to "9" is taken).

Access to information and its verification

The Unified State Register of Legal Entities contains personal information about the organization, therefore, for security reasons, information is not available in full and not on the same terms. Unlimited and free access to registry data is available only to special bodies that ensure the legality of companies' activities, namely:

Federal Tax Service of the Russian Federation.
Ministry of Justice of the Russian Federation.
Federal executive bodies of the Russian Federation (Ministry of Internal Affairs, FSB, etc.).
Central Bank of the Russian Federation.

Access to some bank details of legal entities and private information about founders and owners is open only to specific employees of the listed organizations and with the appropriate permission.

In general, the data from the register, the disclosure of which does not threaten any consequences, can be obtained by any user. To do this, you must make a written request to the Federal Tax Service or use the electronic database.

To check the information, it is enough to download the electronic version. Currently, the open access service to the registry is provided by many different Internet services, but for a fee.

Recently, you can take an extract from the Unified State Register of Legal Entities or copies of the attached documents in electronic form on the FTS website nalog.ru. This service is provided free of charge. The software downloads a pdf file. It contains all the information on the selected organization, including the changes made, however, as users note, this does not work for all legal entities yet. In order to avoid receiving insufficiently relevant information, it is better to additionally use other services of the Federal Tax Service.

How to order an extract from the Unified State Register of Legal Entities - in this video.

Why do you need an extract

The unified register exists not only to record the formation, liquidation of the enterprise and the changes taking place in it. The data stored in it are often needed in various situations. Then interested companies or persons turn to the extract from the Unified State Register of Legal Entities, which is formed on the basis of all the entered data about the organization at the time of the request.

Here are the cases in which you may need it:

For notarization of documents related to the activities of the organization... The extract shows whether the head or another representative has the same powers.
To interact with other organizations... So the companies, before the start of joint work, check the future partner or counterparty, check the address, authorized capital, scope of activity, legal status and current state of the enterprise (whether it is fictitious and is not in the process of liquidation).
To work with banks... When opening a current account, an extract from the Unified State Register of Legal Entities is a mandatory document. Based on this, a conclusion is made about the reliability of the information provided by the company.
To participate in auctions, tenders and tenders... In these cases, confirmed information about the legal entity submitting the application is also required, since in order to receive an order, unscrupulous organizations may try to distort information.
For the conclusion of contracts related to real estate.
Also, data from the Unified State Register of Legal Entities is used for formation of the tax base.

Features of receiving

The method of obtaining an extract from the Unified State Register of Legal Entities determines its type and scope:

Unofficial (taken from Internet resources) - serves as a source of information, but is not presented at the place of demand as a supporting document.
Official (formed directly by the Federal Tax Service) - a certified document that has legal force.

If you need an official document from the tax office, certified by a signature and official stamp, electronic uploading will not be enough, you must make a request to the territorial bodies of the Federal Tax Service. For this, an application is written in a special form, on the basis of which the tax service forms an extract from the Unified State Register of Legal Entities, certifies and provides the applicant.

For a person representing the organization itself, the document is made free of charge within 5 working days. When contacting a third-party employee, a fee of 200 rubles will be charged. If an extract is needed urgently, the corresponding mark is indicated in the application for an extract from the Unified State Register of Legal Entities. Then the document will be ready the next working day, but the cost of the service will rise to 400 rubles.

Depending on the desired production time for statements, they can be divided into 2 types:

usual (within 5 days);
urgent (1 working day).

The finished extract must be dated and issued in two copies, one of which remains in the tax office, and the second in the hands of the applicant.

What changes are subject to registration

During the existence of a legal entity, many characteristics can change. There are circumstances, the change of which must be reflected in the Unified State Register:

change of the name of a legal entity;
change in company management;
new passport details of the head;
replacement of founders or their other number;
another legal address of the company;
change in the size or redistribution between the founders of the authorized capital of the organization;
change or addition of areas of the company;
updating of some other significant provisions of the Charter.

How to register

To fix the listed changes in the Unified State Register of Legal Entities, you need to apply to the Federal Tax Service at the place of registration with an application. It must be filled out in a unified form or P13001 (depending on what exactly the reason), have the signature of the head of the organization and be certified by a notary.

The application must be accompanied by identity documents, the decision of the founders to amend and a new version of the Charter in duplicate (or another statement of changes).

If a legal entity changes its head, applications must be filled out on behalf of the new director, and his signature must be everywhere.

Plus, a receipt for payment of the state duty should be added to these documents. The cost of the state duty for making changes to the Unified State Register of Legal Entities is 800 rubles.

Terms of introduction

According to the current legislation, the timing of changes by the tax authorities has been determined. After 5 working days, the tax office is required to provide ready-made documents. There are time limits for the organizations themselves.

From the moment of the officially registered decision on the changes, no more than 3 days must pass, otherwise a fine of 5,000 rubles is imposed.

The request for changes may not be made by the head of the organization himself, his presence will only be required when visiting a notary. An authorized representative of the company can apply to the tax office, it is enough to draw up a power of attorney for him, it will also be involved when accepting a package of documents.

When registering changes in the register, the applicant is provided with a Record Sheet. This is a government-issued document filled in on the P50007 form. It is an official confirmation of changes made to a specific legal entity. Unlike a statement, the Record Sheet contains information only about the changes being committed, and not about the entire company.

Reasons and consequences of exclusion from the register

Upon liquidation of a legal entity, it is excluded from the Unified State Register of Legal Entities. An organization can be liquidated in two cases:

voluntarily - on the initiative of the founders themselves;
forcibly - by decision of the court or the Federal Tax Service.

When the liquidation of an enterprise is carried out by one's own decision, it is necessary to notify the tax office of this by submitting an appropriate application.

The tax authorities can initiate the exclusion of a company from the Unified State Register of Legal Entities if the organization does not report to the tax inspectorate within 1 year or if the company does not have a single transaction on its current account in at least one bank for a whole year.

After exclusion from the Unified Register, the organization ceases to be among the existing ones. If the liquidation was compulsory and as a result of legal proceedings the company was allowed to work, restoration in the Unified State Register of Legal Entities is possible. In case of voluntary termination of activities, the process is irreversible. As a result, information about the legal entity remains available, but the information about the company will contain a record of the termination of the organization's activities.

Find out how to get an official extract from the Unified State Register of Legal Entities or EGRIP in this video.

The legislation does not oblige them to check counterparties, they are rejected by the courts, since with ... obligations. Failure to take measures to verify the counterparty, documents on his behalf, is ... assess the measures taken by the taxpayer when checking the counterparty at the stage of its selection. It is important ... they are inclined to believe that checking only the legal capacity of the counterparty does not indicate that ... it will be easier to independently verify the reliability of a potential counterparty. Important! Except tax ...

One action - two results, or more about checking counterparties

The verification of counterparties serves two main purposes: - ... guarantees, etc.). The verification of counterparties fulfills two main purposes: ... to confirm the good faith in the choice of the counterparty and the reality of the transaction of the statement ... An unjustified tax benefit was received: the disputed counterparties do not have fixed assets, ... with the Applicant. In addition, counterparties submitted to the tax authorities according to ... regulations, here are the papers, we are checking counterparties. " Yes, you are lining up with papers ...

What is an on-site tax audit

Appointment of a field tax audit. It is necessary to carefully check counterparties and follow ... services from the company "1C" ("1C: Counterparty" and "1SPARK Risks"). It is important ... you can also develop special regulations for checking counterparties and do not forget to save ... alternative suppliers; long-standing relationship with the counterparty, etc. Such preparation ... of all "stuck" issues with counterparties. However, even here it is necessary to remain ... attempts to coordinate their actions with counterparties. The Federal Tax Service has the right to request from employees ...

Features of modern work with counterparties

The tax authority understands the verification of: the powers of persons acting on behalf of the counterparty; availability of appropriate ... characterizing the business reputation of the partner; the solvency of the counterparty; the risk of non-performance of obligations and provision ... of their performance; the counterparty has the necessary labor and production resources ... there are more services for checking counterparties, which allow with that ... agreement; on the proper performance by the counterparty of the taxpayer's obligations, including ...

What tax authorities should prove in disputes over one-day counterparties

Protection from tax disputes related to unfair counterparties

And prudence is evidence of the counterparty's verification according to various criteria. Further, we ... evidence of their implementation: a) verification of the conscientiousness of the counterparty as a taxpayer: a certificate of ... information. This will prove that the check of the counterparty was carried out before the conclusion of the contract with ... information on the tools for checking counterparties. Date (period) of verification: 11/20/2016 - ... of the counterparty, which were obtained during the verification. Information about the contact persons of the counterparty; about the counterparty's specialists ...

For how long can the tax office require documents when checking a counterparty?

The body conducting the tax audit has the right to demand a tax audit from the counterparty or from other ... from the question, from the counterparty of the Organization. Therefore, by virtue of ... whether the reclamation during a desk examination of documents from counterparties under Art. ... Moreover, in the opinion of the courts, the counterparty of the audited taxpayer is not entitled to assess ... the failure of the taxpayer or non-receipt from the counterparty, or the expiration of the storage period). ... is about the correspondence with the counterparty on business issues. ...

One-day firms: how to identify a dangerous counterparty?

Powers, information about the actual location of the counterparty, as well as the location ... real business transactions with its counterparties with signs of nominal activity (... exercised due diligence when choosing counterparties. The Tax Inspectorate then revealed ... even recommends that companies introduce inspection regulations counterparties as part of the workflow schedule in ... with a maximum of documents when interacting with counterparties, which will serve as evidence of manifestation ...

Checking the counterparty

Confirmation of the authority of the head (representative) of the counterparty, copies of a document certifying him ... copies of documents confirming the counterparty has production capacities, the necessary licenses ... collected by the taxpayer on the activities of his counterparty. Important! Most courts adhere to ... A12-34319 / 2015). Algorithm for checking a potential counterparty Based on the explanations of tax ... judicial practice, we present an algorithm for checking a counterparty in order to ...

Tax flaw? The court recognized the costs of the "gray" company

Gray "counterparty - a reason to recognize the fictitiousness of transactions? As a result of the on-site audit of the company ... the counterparty's "peculiarities" were used for additional accruals. After analyzing the activities of a strange company ... a cheat sheet for checking contractors. Taxpayers are advised to check with counterparties for the necessary ... prudence when choosing counterparties; check with counterparties the availability of the necessary property ... evaluate the business reputation, solvency of the counterparty, as well as the risk of non-performance ...

How to conclude a reliable contract?

Searching for a counterparty (contract partner) or checking a counterparty. More ... the job of finding a counterparty (contract partner) or checking a counterparty. More ... Methods for concluding an agreement Checking a counterparty under a contract The purpose of checking - you need to know ... by counterparties, it will negatively affect the company's image in the eyes of partners and clients. Checking ... when choosing a counterparty should become the norm ... confirming the legal capacity of the counterparty being checked and the ability to fulfill the taken ...

Interrogations in a tax audit: features of the conduct and recognition of the company as one-day

Finding out from the head on the choice of counterparties, the procedure for signing contracts, accounting ... for founders? 9. You agree on the choice of counterparties or the costs to be incurred ... to establish the identity of the counterparty manager and the business reputation of the counterparty organization. 25. The sign ... during the audit examines the relationship between the taxpayer and his dubious counterparties. The heads of such counterparties ... evidence, including the counterparty's lack of employees, property, office, absence ...

Submission of documents within the framework of a desk audit

Documents as part of a desk audit of a specific tax return (probably ... documents are required by the tax authority to verify the validity of the declared expenses (tax deductions ... the person of the tax authority conducting the tax audit has the right to demand from the auditee ... the period requested within tax audit of documents (failure to send notification of the impossibility ...

Definitions and step-by-step instructions for checking a counterparty ... They seem to be right, but ... provided the Regulations for the selection of counterparties and the Questionnaire for checking the counterparty according to the official websites ... in the tax authority; verification of the fact of entering information about the counterparty in the Unified State Register of Legal Entities; receiving ... then the commission waved a pen to the counterparty. If the check confirmed the impeccable present and ... life hacks can be provided for the impeccable check of counterparties? Agreement agreement sheet. In the document ...

"Robots work, not humans": "inner kitchen" of pre-check analysis

The same information is provided on counter checks of counterparties and counterparties of counterparties); Conclusions (of course, we are talking ... in a minimum amount, there are potential one-day cases in the composition of counterparties, there are no resources ... it is taken for the counterparties of the "problem" supplier, and then the counterparties of the counterparty, and so on ... in court. Thus, if the counterparties the audited taxpayer is absent in the database ... request documents on transactions with counterparties ...; carry out the following activities: ... 4. ...

First of all, you need to make sure that the company is registered in the prescribed manner and operates. This can be done in a number of ways.

Check TIN

Make sure that the supplier's TIN is not a random set of numbers, but a real digital code that belongs to the company offering the deal.

It is very easy to check this, since the TIN has its own algorithm, and the fake number, most likely, will not correspond to it. It is possible to recognize an error in the TIN in any program for preparing information about the income of individuals by entering the number in the field "TIN of the employer". If the number does not satisfy the algorithm, an error message will appear.

At the same time, you can establish the authenticity of the TIN and its belonging to a particular company on the FTS website or using the counterparty verification service.

Request a copy of the certificate of state registration (or record sheet in the Unified State Register of Legal Entities)

The certificate of state registration confirms that the counterparty exists as a legal entity and is accounted for as a taxpayer. Since January 1, 2017, when registering legal entities and individual entrepreneurs, instead of a certificate of state registration, a sheet of record of the required register is issued - ERGUL or EGRIP. Thus, the record sheet is a document confirming the fact of making an entry in the Unified State Register of Legal Entities or EGRIP.

In accordance with paragraph 13 of the Rules for maintaining the Unified State Register of Legal Entities, the list of the state register entry is included in the registration file of the legal entity. In accordance with clause 19 of the Rules for maintaining the USRIP, the sheet of the state register entry is included in the registration file of an individual entrepreneur.

Get an extract from the Unified State Register of Legal Entities / EGRIP

A fresh extract from the Unified State Register of Legal Entities confirms that the counterparty is registered and at the time of its receipt is not deregistered. In addition, according to the extract of the Unified State Register of Legal Entities, you can check the details specified by counterparties in contracts and other documents.

The statement can be requested directly from a potential partner or using the FTS service.

The balance allows you to draw several important conclusions about the company at once:

First, he confirms that the firm is submitting reports.
Secondly, it allows you to establish whether the organization conducted economic activities.
Thirdly, from the accounting records, you can learn about the "portfolio" of funds that the company has. If a company has practically zero asset value, significant debt obligations and an authorized capital of 10,000 rubles, this is a reason to think whether it is worth giving such a company, for example, a commodity loan. Too low in comparison with the amount of the proposed transaction, the company's turnover may indicate that the supplier is hiding part of the income. In this case, it is better to refuse the deal.

Based on the data of the financial statements, it is easy to draw up a financial analysis that will show the dynamics of the company's activities and will allow us to assess its financial stability. In the service on the company card, you can find links to accounting and mini-financialization, which will allow you to immediately see the key points in accounting forms without having to study a large and complex financial report for the company.

Information about legal entities that have tax arrears and / or have not submitted tax reports for more than a year can also be obtained on the FTS website.

Additional analytics

You need to make sure that the counterparty is in good faith and gather evidence that you have performed the required verification. Why is it important? In the event of litigation, this will confirm what your company has shown.

From the tax authorities' point of view () a company has not done due diligence if it does not have:

personal contacts of the management in the counterparty company when discussing the terms of supply and when signing contracts;
documentary confirmation of the powers of the head of the counterparty company, copies of his identity document;
information about the actual location of the counterparty, as well as the location of warehouse, production, retail space;
information on the method of obtaining information about the counterparty (advertising, recommendations of partners, official website, etc.);
information on the state registration of the counterparty in the Unified State Register of Legal Entities;
information on whether the counterparty has the necessary license (if the transaction is concluded within the framework of a licensed activity), a certificate of admission to a certain type of work issued by a self-regulatory organization;
information about other market participants for similar goods, works, services, including those who offer lower prices.

Company details

Mass registration address

A mass address is one of the hallmarks of fly-by-night firms. At the end of 2017, the Ministry of Finance issued a warning that in the presence of confirmed information about the inaccuracy of the information provided about the address of the legal entity, the registering authority has the right to refuse registration. According to the document, the facts of including information about the address of mass registration is the basis for checking the reliability of data in the Unified State Register of Legal Entities. Thus, by registering a company at a mass address, a legal entity or individual entrepreneur risks being refused registration.

But the tightening of control of mass addresses applies not only to newbie businesses, but also to already registered companies: the tax office sends letters to companies that need to provide reliable information about their address to the registering authority. It will not be possible to ignore the notification of the tax authorities: if the address is not confirmed, the documents submitted do not correspond to the reliability, then a record is made in the Unified State Register of Legal Entities about incorrect information about the address, which may lead to the exclusion of the organization from the register, according to. It is even more dangerous to conclude contracts with counterparties registered at mass addresses.

How to check the "mass character" of an address? Firstly, a service is available on the FTS website that matches the address entered by the user with a list of mass addresses. Secondly, it shows which companies are registered at the same address as the counterparty or service of interest to the user. In some cases, such "neighborhood", even if we are not talking about mass registration, can be significant.

Actual location of the counterparty

In itself, the discrepancy between the actual and legal address does not in any way characterize the counterparty. According to the Federal Tax Service, almost 80% of Russian companies are not located at the legal address indicated during registration. But the tax office recommends checking the actual location of the counterparty along with other data.

Such information can be obtained by leaving the legal or actual address of the prospective partner. This will allow not only to clarify whether the counterparty's office is actually located there, but also to look at the premises, production or retail space, talk with employees and neighbors in the office building. Such a visit can be especially productive if it is made incognito, under the guise of a buyer or potential partner.

In Contour.Focus, you can view a panorama of buildings and surroundings for a specified legal entity in one click. This option is called.

The strength of the terms of the contract for the counterparty

It is necessary to have clear evidence that the counterparty has a real opportunity to fulfill the terms of the contract. What is taken into account is, first of all, the time spent on delivery or production of goods, performance of work or provision of services.

Tax violations

The taxpayer has the right to request from the tax authorities information about the payment of taxes by counterparties. In this case, it does not matter whether the inspection will respond to the company's request. The Code does not establish the obligation of tax authorities to provide taxpayers, upon their requests, with information on the performance by counterparties of the obligations provided for by the legislation on taxes and fees, or on their violations of legislation ().

As arbitration practice shows, a company's due diligence is evidenced by the very fact of contacting the tax office with a request to assist in checking the bona fides of counterparties.

In order for the fact of contacting the inspectorate to be recorded, the request should be sent by registered mail with a receipt acknowledgment (you have one copy of the inventory and the returned notice) or submit the request personally to the office of the tax inspectorate (in this case, a copy of the request with a mark of acceptance remains on hand) ...

Arbitration cases

"Black list" on the website of the Federal Tax Service

This is a register of disqualified persons. Disqualification is an administrative punishment, which consists in depriving an individual of certain rights, in particular, the right to hold managerial positions in the executive management body of a legal entity, to be a member of the board of directors (supervisory board), to carry out entrepreneurial activities to manage a legal entity.

The grounds for disqualification may be deliberate or fictitious bankruptcy, concealment of property or property obligations, falsification of accounting and other accounting documents, etc.

To avoid cooperation with companies, the head of which was disqualified, it is enough to check a potential partner through a special service on the FTS website. The search is carried out by the name of the legal entity and OGRN.

By the end of 2018, the FTS launched the Transparent Business service in test mode, which can be used to collect complex information about the taxpayer - organizing and exercising due diligence.

If you enter data on TIN, PSRN or company name into the search, the following information will appear:

the date of state registration and the main state registration number of the legal entity, the method of forming the legal entity and the name of the registering authority;
information about the registration of the organization with the tax authority;
the state of the legal entity;
legal entity address and information about the address of the mass registration;
OKVED;
the size of the authorized capital;
inaccurate information about the head of the company, management of the activities of many other legal entities;
category of the subject of small and medium-sized businesses.

Pay attention to the triangle sign, which may appear in the section as a warning. This means that the information requires special attention.

Powers of the person signing documents

The Ministry of Finance recommends, when checking counterparties, to receive documentary evidence of the authority of the head (his representative). If the documents are signed by a company representative, you need to obtain a power of attorney or other document from the counterparty authorizing a particular person to sign documents on behalf of the company.

The Ministry of Finance also recommends that taxpayers request identity documents from the head of the counterparty company. This will confirm that the documents are signed by the person who has the authority to do so. In addition, there may be cases when the counterparty is registered for a lost or stolen passport. You can find out on the FMS website.

Trade information

Confirmation of personal contacts when making a deal

Lack of personal contact during the conclusion of the transaction may indicate that the taxpayer did not exercise due diligence. The collected data on the circumstances of the conclusion of the contract with the counterparty (who participated in the negotiations, who released the goods, etc.) will help prove the opposite.

Verification of documents for the transaction

This procedure avoids not only tax claims, but also possible litigation.

check the address indicated in the documents of the counterparty, in particular, in the invoices;
make sure that the supplier's documents do not contain logical contradictions and comply with the Tax Code of the Russian Federation and other laws;
compare the signatures of employees on documents in order to exclude a situation when different signatures are put on behalf of one person (it is better to exclude such documents so that the IFTS does not declare that they are fictitious).

The above list of "filters" is incomplete. You can use other ways to show discretion in choosing a counterparty and get the most complete information about him.