The Unified State Register of Legal Entities is represented by a special registry containing information about all legal entities operating in the territory of the Russian Federation. When making changes to the charter documentation, when changing a participant or director, or when changing a legal address, government agencies must be notified about these processes, for which specific data are entered into the Unified State Register of Legal Entities. If you do not perform this procedure, then there will be inaccurate information in the USRLE. Responsibility for such violations can be represented not only by large fines, but even by the suspension of the enterprise, therefore, firms must be responsive to their responsibilities.
What information is false?
If the USRLE has information that is not true, then it is considered false or inaccurate. The most common discrepancies are in the information:
- the legal address of the enterprise, at which the company should actually work;
- often the leader registered in the Unified State Register of Legal Entities quits or does not have the necessary powers;
- the membership of the company may change regularly, which must be recorded in the register;
- authorized capital must have the same size as is prescribed in the register;
- the change in the share of participants in the capital should be recorded in the Unified State Register of Legal Entities, and if this process is carried out without notifying state bodies, this will lead to sad consequences for the company and its management.
If the information in the Unified State Register of Legal Entities is recognized as false, then this will certainly lead to holding the company owner liable. Typically, such violations are identified in the process of conducting tax audits.
Violations can be associated not only with the irresponsibility or unwillingness of the company management to make the necessary changes, but also with the fact that the deadlines are violated during which data in the registry must be transmitted. It is the head of the organization that must submit special forms to the Federal Tax Service to make the necessary changes.
What other violations are detected?
Violations can be detected not only in connection with false information in the register. Responsibility for the head of the enterprise applies in other situations:
- more than 50 organizations are registered at the legal address of the company;
- The head of the company manages 5 or more enterprises.
Such actions are serious violations, therefore information in the register of this kind is easily recognized as invalid. This is due to the fact that there are signs of mass character. Such a violation does not require the employees of the Federal Tax Service to collect any evidence, since if there are simply the above signs, the company will be held liable. Such actions are aimed at combating one-day companies that open up for fraudulent activities. At the expense of such firms, entrepreneurs avoid taxes, cash out money illegally or even deceive their counterparties.
Therefore, the order in the registry is now effectively being put in place. A huge number of companies were excluded from the register due to the presence of inaccurate information. Often this applies even to firms operating officially and legally. They really do business, create jobs for citizens, and regularly pay taxes.Therefore, if they find out that the data in the registry is unreliable, then they need to promptly make changes to the USRLE.
What problems arise with a legal address?
The most often false data relate specifically to the legal address of the companies. The registry has certain addresses at which many different organizations are registered. Often up to 50 enterprises are listed at one address.
Such violations are identified as a result of verification, which leads to the fact that companies are held accountable. Tax inspectors travel to the specified address, hoping to see the work of the director of the company and other managers. If there is no office at the address, then the data in the registry is invalid.
Tax officers should not inform company executives about the audit, so entrepreneurs do not have time to prepare. Often a letter is sent out instead of a visit to the company with a notification of receipt. If the letter is not taken for a long time, then the company is held liable. Unreliable information in the Unified State Register of Legal Entities is easy to identify, so campaigns should take their obligations seriously.
How to find out if the data in the Unified State Register of Legal Entities is reliable?
Information in the Unified State Register of Legal Entities is public, therefore it is provided to any citizen or company on the basis of an application. For a fee, you can order a full extract from the register with the signature of the head of the Federal Tax Service.
There is a simpler method of obtaining information, for which it is enough to just go to the official website of the Federal Tax Service. To receive information from the register, tax.ru is considered an ideal choice. On this site you can get the necessary data for free. To do this, the following actions are performed:
- search on the site is selected;
- the company TIN or BIN code is entered into it, and you can also enter the name of the organization;
- Based on such a request, the necessary information about the enterprise will be displayed.
Each head of the company should regularly check the data in order to make changes to the USRLE if necessary. This will prevent various negative consequences from the presence of false information in the registry.
Consequences of Violations
Often, companies do not even know that there is inaccurate information about them in the register. The consequences of such a violation are serious. They are listed in Art. 14.25 Administrative Code. Therefore, business leaders should regularly check this information. What threatens inaccurate information in the register? For such violations, different types of punishments may apply. These include:
- The director of the company is charged a fine, the amount of which varies from 5 to 10 thousand rubles. If a second violation is detected, the specialist will be disqualified for a period of 1 to three years, so he will not be able to occupy senior positions during this period.
- If the violation is really serious, for example, regarding the authorized capital, then the tax inspectorate may file a lawsuit. Based on such a statement, the organization is forcibly liquidated. This is only possible with gross violations of the law.
- The Federal Tax Service additionally sends notifications to all banks where there are open company settlement accounts. Based on these documents, banking institutions block accounts. This makes the further functioning of the company impossible, as it will not be able to settle accounts with counterparties or make other important payments. The ban is lifted only after making changes to the registry.
- Officials will not be able to register new companies or hold managerial positions in other organizations.
- For serious violations, the tax office may expel a company from the USRLE for a period of up to 6 months.
An additional penalty is charged for inaccurate information in the USRLE from the company, for which the seriousness of the violation is taken into account.Often there are even negative consequences for the contractors of the organization. Collaboration with such a company can be regarded as fraudulent activity, therefore, enterprises may be subjected to additional unscheduled inspections. Therefore, all firms should be careful when choosing counterparties.
What to do in such a situation?
The consequences of violations are considered truly significant, so company executives should know what to do if inaccurate information is revealed at the Unified State Register of Legal Entities. How to fix the situation? For this, it is necessary to quickly take various measures aimed at correcting the existing false information. Successive actions are performed:
- an entry is made to the USRLE by filing an application in the form of P14001, on the basis of which false information is eliminated;
- if the company has evidence of the fidelity of the data available in the register, then it can appeal the existing claims filed by the tax inspectorate with a court;
- it is necessary to check the presence of debts to the Federal Tax Service, and if they are, it is recommended that they be repaid promptly;
- company management should regularly check what information about the company is contained in the Unified State Register of Legal Entities in order to verify the accuracy of the information available;
- the legal address of the company is checked by the director, as it is important to make sure that no more than 50 enterprises are registered at this address.
Every entrepreneur should know that if any changes are made to the constituent documentation, the director is changed or the authorized capital is changed, then these innovations will have to be recorded in the register. If this is not done, then inaccurate information arises in the Unified State Register of Legal Entities about the director, legal address, or other facts.
All of the above measures will avoid the negative consequences that arise when employees of the Federal Tax Service detect violations.
You should understand how changes are made to the USRLE. Tax.ru is the official website of the tax office. It is here that there is numerous information about how to make changes to the registry, and you can also quickly obtain information from the register.
How to make adjustments?
Making an entry in the Unified State Register of Legal Entities is possible only by compiling and submitting to the branch of the Federal Tax Service a special application in form P14001. Before submitting a document to the tax office, several nuances are taken into account:
- several changes can be included in one application at once, for which the corresponding sheets are filled out, for example, the participant’s exit from the company can be indicated, as a result of which his share is distributed among the other participants, which leads to a change in the general director;
- at the expense of one application it is not allowed to correct errors and make new changes, since for these purposes it is necessary to create two documents in the form of P14001;
- if the FTS is notified of the entry of a new member, then form P13001 is used;
- if you need to make changes to the constituent documentation, then a document in the form of P13001 is used;
- if it is planned to introduce a new participant without increasing the authorized capital, then for this he can acquire a share that belongs to the company, and it can also be transferred to him on the basis of a gift agreement;
- Before transferring the document to the Federal Tax Service, it is required to notarize the applicant’s signature, and the application is stitched by a notary
- if the application is transmitted by the authorized representative of the company, then he must have with him a power of attorney certified by a notary;
- if the general director changes his surname, place of residence or other personal data, then it is not necessary to draw up a document in the form P14001, since the migration service independently transfers the necessary data to the USRLE;
- if the documentation is filled in manually, then you need to use the black pen for this;
- all information is entered in block letters;
- it is forbidden to use double-sided printing;
- for registration of various changes made to the Unified State Register of Legal Entities, a fee is not required.
The compilation of the document is usually done by the company's accountant. After that, the document is transmitted to the Federal Tax Service by the direct general director or the person in charge of the enterprise. As soon as the document is transmitted, you can use the website of the Federal Tax Service to track the introduction of the necessary changes to the registry.
What to do if the information is true?
Employees of the Federal Tax Service are not always right about certain information contained in the register. Often certain information is true, although for some reasons it may be considered unreliable.
Under these conditions, the company must submit to the inspection documentation that confirms the absence of false information.
How to prove the legal address?
Most often, doubts arise among employees of the Federal Tax Service regarding the legal address of an enterprise. Therefore, the company can prove that it operates truly at a specific address. For this, the following documents are transferred to the Federal Tax Service:
- certificate of ownership of the specific property in which the company is registered;
- lease agreement;
- documentation indicating that a particular premises was transferred to the company for free use, therefore, it used this facility to register a legal address;
- payment documents confirming that the rent for the premises has been transferred;
- receipts indicating the payment of funds as utility bills.
These documents are accompanied by written explanations compiled by the direct general director of the enterprise. In them, he must indicate that the information available in the registry is reliable, therefore his company actually operates at a specific address. Usually, in such a situation, after a short period of time, employees of the Federal Tax Service carry out on-site verification at this address to verify the reliability of the information received.
Conclusion
Each company must ensure that there is no inaccurate information in the register. Responsibility for such a violation is represented by large fines, the exclusion of a company from the register or the deprivation of the general director’s right to occupy any managerial positions.
If it is revealed as a result of a check by the Federal Tax Service that there is false data in the registry, the company will be held administratively liable. To avoid such negative consequences, you need to regularly check all the information in the register. If false information is detected, the necessary changes must be made, for which a special application is prepared in accordance with form P14001.