New rules for filling out this document were introduced in connection with the introduction of certain adjustments to the procedure for making changes associated with the change of management at a particular enterprise, namely, a new form P14001 was approved. They were introduced into widespread use in connection with the adoption of the Order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. MMV-7-6 / 25 @, the application of which began on July 4, 2013. Having studied this material, you will know how to fill out form P14001.
What justifies the need for changes?
It should be recalled that the procedure for changing the management of the enterprise is subject to mandatory inclusion in the register. That is, all changes made through this form are reflected in this registry. And from this it follows that if you decide to make certain changes regarding the activities of the enterprise, you must fill out and submit to the tax authority an application in the form P14001. In this regard, many people associated with corporate relations have a logical question: "How to fill out form P14001?"
In what situations is it necessary to submit an application in the form of P14001?
So, in what cases is it necessary to submit to the tax authority the application form P14001 filled out in accordance with the current issue? Among the possible situations, one can briefly describe and highlight the following:
- All the manipulations that may be associated with shares in a particular enterprise, starting with donation and ending with the participant leaving the owners.
- When changing management.
- When changing the legal address of the organization, in the absence of the need to make such changes to the Charter.
- When changing the OKVED codes, in the absence of contradictions with the Charter of the enterprise.
- When correcting errors in the register.
What to do if several different changes are made at once?
Moreover, if changes are made immediately on several points, you can submit one application according to the new form P14001 with the reflection of the necessary information on the corresponding application sheets. However, there is an exception: for example, you cannot simultaneously change registration information and correct errors in the USRLE. These actions must be performed one at a time, that is, by submitting two applications on the new form P14001 with the relevant data and the reasons for their introduction or change.
So, how to fill out form P14001?
In case of making changes to the list of information about the organization fixed in the Unified State Register of Legal Entities, the figure “1” is put on the cover page of the application form P14001, and if necessary, the correction of erroneous information regarding the organization located in the Unified State Register of Legal Entities is necessary when filling out the application on the cover page in the appropriate field the number "2".
The very composition of the application form P14001 can be characterized by the following provisions:
- It is divided into the statement itself, as well as sheets, starting with "A" and ending with "P".
- In this case, each specific sheet is filled in a specific case, that is, depending on a certain range of issues that must be addressed, whether it be corrections or amendments.
What sheets should be filled when changing the director?
In our case, the changes relate to the management team, so when filling out form P14001, the change of director will be reflected only on sheets “P” and “K”. The remaining pages remain blank.
So, when changing the management link of an enterprise, it is necessary to correctly fill in the cover page, and then proceed to fill out the new form P14001, namely the sheets “K” and “P”.
In this case, the sheet "K" should be filled out on both directors - both on the old and on the new.
On page 1 of sheet “K” for the director whose authority is terminated, indicate the number “2” in the corresponding column, and then enter the necessary information about him in section 2. At the same time, leave the fields in section 3 empty.
Next, we continue to fill out page 1 of sheet “K”, but for the new director. The reason for the changes will be the assignment of authority, therefore we put the number “1” in the corresponding column, then we make the information in section 3. Section 2 in this case is not to be completed.
Information on the applicant and his passport data are entered in sheet “P”. However, if the applicant is not the director, then the authority must be affirmed accordingly.
Thus, filling out the new P14001 form when changing the director should not be particularly troublesome.
What documents are required for this?
So, what needs to be done, what documents to draw up for the correct implementation of the procedure for making such changes in order to get to know in detail the question: “How to fill out form P14001?” We will consider this question in more detail.
It is necessary to prepare a document that would be evidence that an enterprise has occurred change of CEO. Among them may be such as a protocol on a change of director or a decision on a change of director.
It is important to know! The law does not provide for the obligation to provide this document, but it is better to keep a copy with you just in case. In most cases, it is sufficient to provide a notarized form P14001.
The only possible reason for the requirement of this protocol or decision is to verify compliance with the deadlines by the applicant. The application must be submitted within a three-day period from the date of the decision to change the CEO. Otherwise, a fine of 5,000 rubles may be imposed on an official (part 3 of article 14.25 of the Administrative Code).
What are the rules for filling out an application?
Next, you need to get an empty form Form P14001. Sample form P14001 can be borrowed from tax officials.
When filling paper manually, you must enter the appropriate data in black ink and observe the filling in capital letters. When filling out a document using software, you must enter information using the Courier New font in paragraph 18.
When filling out, it is important to indicate the TIN of the former and the new director assuming duties. If this document is not available, this field should be left blank. It should be remembered that the incorrect filling of this information may cause a possible refusal to accept documents.
It is important to remember that double-sided printing on the documents provided is also prohibited.
Salient features of the form P14001
- The application form P14001 is filled out, in particular, the signing of the new General Director, in the appropriate place on sheet “P”, is carried out personally by the new General Director in the presence of a notary, who will subsequently certify this document. The authenticity of the signature is established by a notary public on page 4 of sheet “P”. Next, the completed form P14001 is flashed by a notary public.
- When submitting such an application, it is not a requirement for the presence of participants in the enterprise, both at the notary public and at the time of filing with the tax authority.
- If the application is submitted by an authorized representative of the enterprise, then his authority must be confirmed accordingly, that is, a power of attorney must be issued in his name (Federal Law No. 129-FZ, Article 9, Clause 1).
It is important to know!
If, due to some circumstances, the director changes his name or place of registration, then there is no need to submit an application form Р14001, since this information will be transmitted to the tax authority by the Federal Migration Service.However, in the absence of new passport data in the extract, it will be necessary to draw up a free statement about this and submit it to the tax authority regarding the availability of false information. A photocopy of the director’s new passport will need to be attached to it.
- The law also does not provide for a state duty for amendments to the USRLE by submitting an application in the form of P14001.
- With all the documents mentioned above (the decision to change the director, filled out by an application in the form P14001), the new general director should go to the tax authority, be sure to bring along a passport and TIN.
- In this case, after the procedure for making changes to the hands of the applicant is no longer issued a certificate of amendment, but an extract from the register, that is, a record sheet in the register.
- The procedure itself takes 5 working days, that is, in a week it is already possible to become the owner of the extract and feel free to proceed with the fulfillment of the assigned duties.
- After the completion of the amendment procedure, it is necessary to provide data on the changes made to the banking institution where the organization’s current account is located.
Thus, we can say that the procedure for introducing changes is not complicated, however, it must be approached with all care and responsibility, in order to avoid possible errors and non-consideration of the application by tax officials. We hope that the article provided a full range of information on the question: "How to fill out form P14001?"
