The list contains a lot of useful information:

• a list of documents that you submitted for registration;
• incoming number of your application;
• the date after which it will be possible to pick up the papers for the company.

What are the ways to find out the results of LLC registration?

You can find out if your company already exists in the following ways:

• directly visit the tax authority with a receipt;
• call the tax office to clarify the result of the state registration of the LLC;
• find information about the registration of the organization on the Internet.

The latter method is the most preferable, as it will save you a lot of time. After all, we are not always ready to spend it in vain - to come to the tax authority, stand in line, and then find out that the company has not yet been registered.

How to find out the result of LLC registration by incoming number?

To do this, you will need a receipt for receiving documents, which reflects the incoming number. Usually it is indicated almost at the bottom, after the list of all documents submitted for state registration of the company. The website of the tax authority has a service that allows you to find out the readiness to issue documents on the registration of an organization.

In order to find this service, you need to go to the main page of the Federal Tax Service of the Russian Federation and select the tab " Electronic Services". Almost at the end of the list, you can find a service called "Readiness to issue documents on state registration." It applies only to companies that are registered in the Moscow region - in MIFNS No. 46.

You just need to specify the following information in the relevant fields of the service:

• incoming application number;
• select the required registry - Unified State Register of Legal Entities or Unified State Register of Legal Entities (in our case, you need to select the Unified State Register of Legal Entities).

After a few seconds, information about the results of LLC registration will be displayed on your computer screen:

• date of application;
• Company name;
• information about whether documents have been issued or not yet.

Note! Pick up documents for ready organization will not work before the date specified in the receipt. Nevertheless, such a service allows you to find out useful information in advance, and if necessary, find information about a new company in the public domain on the website of the Federal Tax Service of the Russian Federation.

On May 25, on the official Internet portal of legal information was published (registered in the Ministry of Justice on May 20, 2016 No. 42195) regarding the procedure for identifying inaccurate information about legal entities in the Unified State Register of Legal Entities and related activities.

The official unpronounceable title of the document: “On approval of the grounds, conditions and methods for carrying out the procedures specified in paragraph 4.2 of Article 9 of the Federal Law “On State Registration legal entities and individual entrepreneurs "of events, the procedure for using the results of these events, the form of a written objection regarding the upcoming state registration of changes in the charter of a legal entity or the upcoming entry of information into the Unified State Register of Legal Entities, the form of an application by an individual about the unreliability of information about him in the Unified State Register of Legal Entities " .

Let me remind you that clause 4.2 of Art. 9 of the Federal Law On State Registration, added to the law a year ago, requires the registration authority to verify the accuracy of the information included or included in the Unified State Register of Legal Entities.

As grounds for verification, the law indicates reasonable doubts of the registering authority about the reliability of information, including those arising in connection with the receipt of objections from interested parties regarding the upcoming state registration of changes to the charter of a legal entity or the upcoming inclusion of information in the Unified State Register of Legal Entities.

Verification, according to the text of the law, should be carried out by next events:

The Order of the Federal Tax Service under consideration develops and specifies these provisions of the Law on state. registration.

Grounds for verification

Section I of the Order is devoted to the grounds for conducting a check for unreliability.

Before inclusion in the Unified State Register of Legal Entities verification is carried out for the following reasons:

Availability in the registration authority of written motivated (with supporting documents attached) objections of the interested person against the registration of changes in the charter of the legal entity or the introduction of other information into the Unified State Register of Legal Entities.

Inconsistency of the information contained in the documents submitted for registration with the information available from the territorial Federal Tax Service.

Presence of circumstances related to the address:

• mass address, and mass character starts from the threshold of five organizations registered at the address;
• it is known that the specified property is destroyed;
• the address obviously cannot be used for free communication with a legal entity ( examples are given - the address of a state body, military unit, etc.)
• at the address there is an objection from the owner in the territorial Federal Tax Service;

o the inclusion in the Unified State Register of Legal Entities of information about the new address entails a change in the location of the organization in respect of which the field tax audit has not been completed (moreover, the end of the audit implies the entry into force of the act issued as a result of the audit), as well as a legal entity that has debts to budgets in terms of taxes , penalties and fines. In other words, in case of any tax problems, moving to another region will now attract increased attention of the registration authorities.

The presence of circumstances related to the identity of a person who has the right to act without a power of attorney, or a participant in an LLC, if records were previously made about him in the Unified State Register of Legal Entities about the inaccuracy of information, or if such a person was held administratively liable for failure to provide or provide inaccurate information to the regulatory authority and within the time period liability has not yet expired.

Submission of a set of documents of an application for the withdrawal of a participant from an LLC, executed before 01/01/2016 without notarization;

Circumstances related to the reorganization:

• Participation in the reo of two or more persons;
• Situations when an on-site tax audit has not been completed for a legal entity terminating as a result of reo or if the organization has tax debts.

Information previously included in the Unified State Register of Legal Entities may also attract the attention of the registering authority in the event that an interested person submits an application about the unreliability of the information included in the Unified State Register of Legal Entities.

Separately, situations are described when the above Circumstances are not grounds for an audit.:

• there are grounds for refusal in the state. registration;
• the objection against registration sent to the registering body was submitted in violation of the established procedure and (or) not in the approved form;
• the registration authority has a statement individual about unreliability information about him in the Unified State Register of Legal Entities;
• the objection to entering information in the Unified State Register of Legal Entities or the statement about the unreliability of information in the Unified State Register of Legal Entities does not indicate the circumstances by which the applicant can be considered an interested person, or there are no accompanying documents confirming the applicant's arguments. An audit is also not carried out when, as the circumstances on which the objections are based, it is indicated that the form of the amendments to the charter or information about the legal entity submitted for registration does not comply with the norms of the law, or it is indicated that the decision of the body of the legal entity or the transaction is voidable, or if the grounds indicated by the applicant of the objections, is refuted by a judicial act that has entered into legal force;
• the objection was withdrawn by the person who filed it.

And who are the judges?

The second section of the Order contains the conditions and methods for verifying information according to the criterion of their reliability.

It is determined who exactly is authorized to carry out activities to verify the accuracy of information: as a general rule, registration authorities, however, some activities (including obtaining necessary information from persons who may have relevant information, obtaining certificates and information, inspecting real estate, attracting specialists and experts) may be entrusted to the territorial IFTS.

Timing of inspections and notification of results

Deadline for verification of the accuracy of information on general rule is equal to the term of the registration action, however, in case of its shortage, a decision may be made to suspend the registration.

The exception is the "primary", where suspension is not possible; when checking the data provided for the initial registration, law enforcement officers are also limited in the methods of verification: it can be carried out only by examining the submitted documents and information available to the registration authority, including the objections of interested parties; applicants may also be asked for clarifications and additional documents.

In other words, there are no visits to the address during the initial registration! On the other hand, the Order gives the legal form of "explanations" to the applicants' questions, which are actively practiced by the employees of the regulatory authorities in some Federal Tax Service in the framework of identifying denominations and similar dark personalities.

In the event that information already contained in the Unified State Register of Legal Entities is subject to verification, the verification period is determined as follows: 7 days from the date of receipt by the registering authority of the statement of unreliability + 1 month. If the verification requires obtaining explanations from various persons, requests for information or references, involvement of specialists and experts, the period may be extended to two months.

The order provides for a specific period for notification person concerned that the objections sent to them are not grounds for conducting an audit: 10 working days from the date of receipt by the registration authority of the objection or statement about the unreliability of the information.

Information verification activities

The order specifies the norms of paragraph 4.2 of Art. 9 of the Law on Registration in terms of measures to verify information included or included in the Unified State Register of Legal Entities.

Verification of documents

In particular, an interesting clarification is contained in paragraph 10 of the Order: conducting an audit in the manner of paragraphs. a) clause 4.2 of Art. 9 of the Law on state. registration (i.e. study of documents and information submitted for registration, as well as those available to the registration authority) carried out in relation to documents and information as received within the framework of the powers of the state. registration, and within the framework of other powers of the Federal Tax Service.

Explanations of individuals

There are also clarifications on the issue of obtaining explanations from persons who may know information important for the registration authority to make a decision:

You can get explanations from any person;

As a general rule, a person is summoned to the regulatory body to give explanations;

Explanations can be obtained at the place of residence (stay) of the person, if he cannot come for good reasons.

Requests to government agencies

The order provides for the right of the registering authority to send requests to state bodies, local governments, notaries, legal or other persons, t .e. in fact, to all and sundry.

Inspection of the property

This verification measure must be carried out on behalf of the registering tax territorial authority of the Federal Tax Service to which the object belongs.

The examination must be carried out in the presence of two witnesses. or using video recording and documented.

Involvement of a specialist, expert

The Order provides for the possibility, if necessary, of involving an independent specialist or expert. The participation of a specialist is noted in the document that draws up the results of the event. The involvement of an expert is formalized by a resolution, and a copy of such a resolution is sent to the relevant legal entity in respect of which the verification is being carried out, or to the applicant during state registration, if it is a case of a pledge of a share.

The consequences of establishing the unreliability of information

If the unreliability of the information to be included in the Unified State Register of Legal Entities is established, a decision is made to refuse the state registration. registration.

If the check was carried out in relation to the data already available in the Unified State Register of Legal Entities and the unreliability of such data as:

Address Information

Information about the founders (participants), the size, encumbrances of shares, information about the registrar of the JSC, the manager of the share included in the estate

Information about the person entitled to act on behalf of the organization without a power of attorney (full name, passport details, TIN)

The registering authority sends a notice to the legal entity, its founders (participants) and CEO about the need to provide reliable information. The deadline for a response from the organization is 30 days from the date of notification. If there is no reaction ( and here it is impossible to exclude the factor of "Post of Russia"), then the registering authority makes a note in the Unified State Register of Legal Entities about the unreliability of the information.

If the audit was carried out at the request of the interested person about the unreliability of the data included or included in the Unified State Register of Legal Entities, he must be informed of the results of the audit within 10 days from the end of all activities.

Until recently, the only way to clarify the degree of readiness of documents in 46 tax office was a telephone readiness service. The service phone does not stop for a minute and it is quite difficult to get through to get up-to-date information. Recently launched a new unique service Federal Tax Service "Readiness for the issuance of documents".

Thanks to this service, you have the opportunity to check whether your package of documents is ready for registration, liquidation or reorganization of a company without leaving your home.

How are documents checked? In order to find out if a package of documents is ready in the search line of the service, you must enter the number of the incoming package with documentation. This number will display the following information:

1. Date of submission of a package of documents for registration at the registration authority.
2. Company name or sole trader name.
3. The readiness status of the documentation package. There are several possible answers: not found(if the documents were submitted before December 15, 2014, or if the documents were not found at the specified number), in processing, ready for delivery, issued.

About the readiness of documents

Documents prepared at the 46 tax office can be issued no earlier than the date indicated on your receipt for receipt

If, when contacting the service, you do not know the incoming number indicated on the receipt for receipt, then use another service registration result: Entering the company name, it will automatically prompt the package number.

If you notice an error, select a piece of text and press Ctrl + Enter

We are found by the following words:

46 tax, tax office 46, site 46 tax, 46 tax official website, 46 tax moscow , site 46 of the tax office, 46 tax office official website , 46 tax address, tax office 46 moscow , 46 tax city moscow, 46 tax service , interdistrict tax 46, interdistrict tax inspection 46 , federal tax service 46, tax inspectorate 46 g of moscow, inspection of the federal tax service 46 , 46 tax office address , 46 tax passage , tax office , tax, moscow tax office , tax moscows, fns 46, ifns 46, ifs 46 official website, imns 46, imns 46 official website, mosnalog, mosnalog ru, mosnalog site, tax ru , mosnalog en, imns moscow,The Federal Tax Service , unified state register of legal entities , egrul, IP registration, ooo registration, company registration

Registering your company is a procedure in the implementation of which there are often difficulties. No one is safe from them, and each specific case requires its own personal decision. The only thing that unites all those dozens and hundreds of daily registrations of firms that go through the main registration body of the capital is the need for participation in them - no matter direct or indirect, but participation - of specialists.

Services	Price
Submission of documents by power of attorney for registration	1 000 rub.
Obtaining a set of registered documents	1 000 rub.
Checking documents after receipt for errors by the tax authority	from 800 rub.
Submission of documents by power of attorney to correct an error after registration	1 000 rub.
Preparation and submission of an application to the Federal Tax Service for the transfer and entry into the Unified State Register of Legal Entities / EGRIP data of a new passport	1 000 rub.
Consultation and assistance in checking the completeness of documents for registration	from 500 rub.
Find out the reason for refusal in case of registration refusal *	500 rub.
Assistance in obtaining advice on legal entities or individual entrepreneurs	from 500 rub.
Obtaining an extract from the Unified State Register of Legal Entities	1 500 rub.
Obtaining duplicates by proxy**	from 2 000 rub.

Self-registration of a company is also realistic, but if you embarked on this procedure without sufficient experience and knowledge, at a certain stage you may need help. We offer you legal assistance in resolving any issues and difficulties when registering a company with the tax office, as well as during any other registration actions in MIFTS No. 46.

Information and documents

• Power of attorney from the applicant.
• Decision to refuse state registration*.
• Name of the legal entity.
• OGRN number (for obtaining an extract from the Unified State Register of Legal Entities).
• Receipt for receipt of documents submitted by the applicant to the registration authority**.
• Full address of the legal entity ***.

I offer a story about a relatively new phenomenon in the field of state registration of legal entities - suspension of state registration.

Since about June of this year, I have regularly received requests for such difficulties during the state registration of legal entities: they say, they submitted documents for state registration of changes in information about a legal entity (due to a change in the head, address, participants, reorganization, liquidation) on the website ( The Federal Tax Service of Russia - nalog.ru) indicates the date of readiness of the documents, time has passed, but there is no information about the decision taken, or some kind of “decision to suspend state registration” was issued at the appointed time.

This is happening, as they say, for the benefit of business and other users of the information resource - the Unified State Register of Legal Entities (hereinafter - the Unified State Register of Legal Entities), to ensure the reliability of the information included in the Unified State Register of Legal Entities.

I do not have official statistics on the registration authorities of the country at my disposal, and the information on the decisions taken by the registration authorities to suspend state registration is also not reflected in the website service of the Federal Tax Service of Russia. The opinion on the scale of the phenomenon under consideration is subjective and is based on increasing requests from principals and information from colleagues, including from other regions. It will not be possible to personally help everyone who is faced with the suspension of state registration, so I offer my vision and recommendations.

The text turned out to be long, since legal regulation is concentrated both in laws and by-laws, of which, for convenience, I considered it necessary to provide detailed citations (and the by-law NLA also has a voluminous title).

Suspensions are made to ensure the reliability of the Unified State Register of Legal Entities.

Indeed, a good deed is the provision of legal the principle of public certainty Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities), which has been proclaimed since 2014:
“State registration data are included in the unified state register of legal entities, open to the public.
A person who in good faith relies on the data of the Unified State Register of Legal Entities has the right to proceed from the fact that they correspond to actual circumstances. A legal entity is not entitled, in relations with a person who relied on the data of the unified state register of legal entities, to refer to data not included in the specified register, as well as to the inaccuracy of the data contained in it, unless the relevant data is included in the specified register in result misconduct third parties or otherwise beyond the will of the legal entity. (item 2). For practical implementation of this principle until 2016 “there was not enough regulatory framework”, because there was a rule imposing on the bodies registering legal entities the obligation to conduct a “verification of the accuracy of the information included in the Unified State Register of Legal Entities”:
“Before the state registration of a legal entity, changes in its charter or before the inclusion of other data not related to changes in the charter, in the unified state register of legal entities, the authorized state body is obliged to conductin order and on time, prescribed by law, verifying the authenticity data included in the specified register. (p. 2) Norms about the order and time such plausibility checksappeared in law(Federal Law “On State Registration of Legal Entities and individual entrepreneurs", pp. 4.2., 4.3. Art. 9) only since 2016 as a result of the entry into force of the amendments introduced by Federal Law No. 67-FZ of March 30, 2015 (as amended on June 29, 2015) “On Amendments to Certain legislative acts Russian Federation in terms of ensuring the reliability of information submitted during state registration of legal entities and individual entrepreneurs.

And the formation regulatory framework to implement the principle was completed and it “earned” only after the entry into force of the relevant by-law normative act Federal Tax Service of Russia - Order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14 /

Order of the Federal Tax Service of Russia dated February 11, 2016 No. MMV-7-14 / "On approval of the grounds, conditions and methods for carrying out the procedures specified in paragraph 4.2 of Article 9 federal law"On State Registration of Legal Entities and Individual Entrepreneurs" of events, the procedure for using the results of these events, the form of a written objection to the upcoming state registration of changes to the charter of a legal entity or the upcoming entry of information into the Unified State Register of Legal Entities, the form of an application by an individual about the unreliability of information about him in Unified State Register of Legal Entities (registered by the Ministry of Justice of Russia on May 20, 2016, registration No. 42195) entered into force on June 5, 2016 and soon, and in some regions even earlier, it began active use local registration authorities.

• "On carrying out work in relation to legal entities registered after August 1, 2016 and having signs of unreliability"
• Letter of the Federal Tax Service of Russia dated 03.08.2016 N GD-4-14 / "On carrying out work in relation to legal entities registered before August 1, 2016 and having signs of unreliability"

The above two letters contain instructions aimed at ensuring the implementation of measures to verify the accuracy of the information already included in the Unified State Register of Legal Entities with the establishment of regular reports to the "center" on the implementation of measures. In fact, these letters "spurred" the registration authorities to fight even more actively for the accuracy of the information included in the Unified State Register of Legal Entities. Presumably, in order to reduce the "field" for the future to verify the accuracy of the information already included in the Unified State Register of Legal Entities.

As a result, the registration authorities persistently and persistently delay the terms of state registration, making decisions on the suspension of state registration. The principle works: “the forest is cut, the chips fly” - an increase in the terms of state registration by suspension is not always legal.

Legal basis for the suspension of state registration

State registration must be carried out within a period of not more than five working days from the date of submission of documents to the registration authority unless otherwise provided by law. State registration of legal entities upon creation (except for creation through reorganization) and making entries in the Unified State Register of Legal Entities that the legal entity (legal entities) is (are) in the process of reorganization is carried out within a period of no more than three working days (paragraph 1 of article 8 , clause 3 article 13, clause 1 article 13.1 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs")

Since the beginning of 2016, the rules on the terms of state registration have an exception due to the possibility of suspending state registration. Now, to ensure the reliability of the information included in the Unified State Register of Legal Entities, the law provides for:
“State registration cannot be carried out if the information included in the unified state register of legal entities is found to be unreliable.

If the registering authority has grounds for verifying the accuracy of information included in the unified state register of legal entities in connection with the reorganization or liquidation of a legal entity, and (or) in connection with amendments to the constituent documents of a legal entity, and (or) in connection with the introduction of changes in the information about the legal entity contained in the unified state register of legal entities, the registering authority has the right to decide to suspend state registration until the date of completion of the verification of the accuracy of the information included in the unified state register of legal entities, but not more than for one month.

The decision to suspend the state registration is made within the period provided for such state registration. In this case, the specified period is interrupted.

The decision to suspend state registration must indicate the grounds on which it was suspended and the period during which the applicant may submit documents and explanations refuting the assumption that the information included in the unified state register of legal entities is unreliable. The specified period for the submission of documents and explanations by the applicant may not be less than five days.

The decision to suspend state registration is issued or sent to the applicant in the manner specified in paragraph 4 of Article 23 of this Federal Law. (Clause 4.4, Article 9 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”). It turns out that the above norm defines the legal basis for the application by the registration authorities of the suspension of state registration, namely:

1. types of information, when included in the Unified State Register of Legal Entities, suspension of state registration is allowed;
2. the conditions for applying the suspension;
3. the moment of commencement of the application of the suspension;
4. duration of the suspension;
5. requirements for the content of the suspension decision;
6. ways to notify the applicant of the decision

Consider the legal basis for the suspension of state registration in detail.

1. Types of information, when included in the Unified State Register of Legal Entities, suspension of state registration is allowed:

• included in connection with the reorganization of a legal entity (here, we believe, we are talking about both making entries about the beginning of the reorganization procedure and the completion of the reorganization procedure: the creation of legal entities through reorganization in the form of a merger, division, spin-off, transformation, termination of activities through merger and mixed reorganization);
• included in connection with the liquidation of a legal entity (here, if taken literally, it can be argued that we are talking about the completion of the liquidation, since in relation to this moment the law uses the expression "state registration in connection with the liquidation". On the other hand, according to the text of the law, the concepts of “state registration” and “inclusion of information” are related in meaning as a part and a whole, therefore, most likely, the inclusion of information on the adoption of a decision on liquidation, the appointment of a liquidator, and the approval of an interim liquidation balance sheet was also meant).
• included in connection with amendments to the constituent documents of a legal entity (change authorized capital, location, company name, other provisions of the charter, etc.);
• included in connection with changes to the information about the legal entity contained in the unified state register of legal entities (change of the head, participants, address, types of activities, other information)

Note that the possibility of suspending the state registration of legal entities during their creation is not provided, except for the creation by reorganization (clause 7 of the "Grounds ..." approved by Order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14/).

It turns out that the suspension is applicable to almost any application for state registration of legal entities (except for the creation). However, everything is not so simple here: just applying for the inclusion in the Unified State Register of Legal Entities of information under which the suspension of state registration is allowed is not enough, it is also necessary to have precisely established, i.e. proper grounds to verify the accuracy of the information included in the Unified State Register of Legal Entities – conditions for applying the suspension.

2. Conditions for the application of suspension (making a decision on suspension): as the conditions for application, the law names the registration authority's grounds for verifying the validity of the included information in the Unified State Register of Legal Entities.

In turn, with regard to “validation”, the law provides for the following rules:

Firstly, provides for a general basis and methods of verification: verification is carried out by the registering authority in the event of reasonable doubts as to their veracity, including in the event of objections from interested parties regarding the upcoming state registration of changes to the charter of a legal entity or the upcoming inclusion of information in the unified state register of legal entities, through:

• study of documents and information available to the registration authority, including objections of interested parties, as well as documents and explanations submitted by the applicant;
• obtaining the necessary explanations from persons who may be aware of any circumstances relevant to the audit;
• obtaining information and information on issues arising during the audit;
• inspection of real estate objects;
• involvement of a specialist or expert to participate in the audit.

Secondly, determines the source of legal regulation plausibility checks: grounds, conditions and methods of carrying out the verification measures specified in the law, the procedure for using the results of these measures is established by the authorized Government Russian Federation federal executive body (clauses 4.2, 4.3 ... article 9 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs").

Currently, these “grounds, conditions, methods and procedures” are established by Order of the Federal Tax Service of Russia dated February 11, 2016 No. registration of legal entities and individual entrepreneurs” activities, the procedure for using the results of these activities, the form of a written objection to the upcoming state registration of changes to the charter of a legal entity or the upcoming entry of information into the Unified State Register of Legal Entities, the form of an application by an individual about the unreliability of information about him in the Unified State Register legal entities".

The said order provides an exhaustive list of grounds verification of to specific registration actions, in it the Federal Tax Service of Russia names only six grounds for conducting a verification included in the Unified State Register of Legal Entities, three of which are divided into options (base No. 3 - into 5 options, No. 4 and No. 6 - into 2).

It is worth noting that the developers of the "Foundations .." apparently "hedged": there is one rather "universal" or "rubber" base - No. 2, although we believe that, precisely because of its "vagueness", its use in specific circumstances should be justified.

The list of grounds for verifying the reliability of the information included in the Unified State Register of Legal Entities approved by the Order "Grounds ..." is provided as follows:

1) the presence in the territorial body of the Federal Tax Service of Russia authorized to carry out state registration of legal entities at the location of the legal entity (hereinafter referred to as the registering authority), a written objection of the interested person regarding the upcoming state registration of changes to the charter of the legal entity or the upcoming entry of information into the Unified State Register of Legal Entities (hereinafter referred to as the objection regarding the forthcoming entry of information into the Unified State Register of Legal Entities), containing an indication of the circumstances on which such an objection is based, with the documents confirming these circumstances attached to the specified objection;

2) discrepancy between the information contained in the documents submitted to the registering authority during the state registration of a legal entity, and the information contained in the documents held by the territorial bodies of the Federal Tax Service of Russia;

3) submission to the registration authority of documents for inclusion in the Unified State Register of Legal Entities of information about the address of the legal entity if:

1. the specified address, in accordance with the information contained in the Unified State Register of Legal Entities, is the address of five or more legal entities;
2. the property located (located) at such address is destroyed;
3. the specified address obviously cannot be freely used to communicate with such a legal entity (the address where state authorities, military units, and so on are located);
4. the specified address is the address in respect of which there is an objection in the territorial bodies of the Federal Tax Service of Russia regarding the forthcoming entry of information into the Unified State Register of Legal Entities, submitted by the owner of the relevant real estate object (another authorized person) regarding the entry into the Unified State Register of Legal Entities of information about the address of such a real estate object as the address of a legal entity (legal entities) );
5. the inclusion in the Unified State Register of Legal Entities of information about the specified address of a legal entity entails a change in the location of a legal entity in respect of which an on-site tax audit has not been completed, its results have not been formalized, and the final document based on the results of this audit has not entered into force in accordance with the legislation of the Russian Federation on taxes and fees or such legal entity has arrears and (or) debts on penalties and fines;

4) submission to the registration authority of documents for inclusion in the Unified State Register of Legal Entities of information about a person who has the right to act on behalf of a legal entity without a power of attorney, or about a member of a limited liability company against a person,

1. about which in the Unified State Register of Legal Entities earlier a record was made of inaccurate information,
2. or such a face on the basis of a decision on the imposition of an administrative penalty that has entered into force attracted to liability for committing an administrative offense in the form of failure to submit or submission of false or knowingly false information about the legal entity to the registering authority and the period during which the person is considered subjected to administrative punishment has not expired;

5) submission to the registering authority, as a document confirming the basis for the transfer of a share in the authorized capital of a limited liability company to the company, an application of a company participant on withdrawal from the company, executed before January 1, 2016 (except for cases when such an application of a company participant is notarized );

6) submission of documents during state registration in connection with the reorganization of a legal entity (legal entities) in cases where:

1. two or more legal entities are involved in the reorganization;
2. in relation to a legal entity that will terminate its activities as a result of the reorganization, an on-site tax audit has not been completed, its results have not been formalized, and the final document based on the results of such an audit has not entered into force in accordance with the legislation of the Russian Federation on taxes and fees, or the said legal entity has arrears and (or) arrears in penalties and fines (clause 2 of the “Grounds, conditions and methods for carrying out the measures specified in clause 4.2 of Article 9 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the procedure for using the results of these measures”, approved by order Federal Tax Service of Russia dated February 11, 2016 N MMV-7-14 /).

Important: the Federal Tax Service notes that the suspension of state registration is applied if the period provided for the corresponding state registration of legal entities was not enough for plausibility checks information included in the Unified State Register of Legal Entities (clause 7 of the "Grounds ..." approved by Order of the Federal Tax Service of Russia dated February 11, 2016 No. MMV-7-14 /).

3. Starting date of application: the decision can be made within the time limit for the relevant state registration.
The clarification made in the law “at the same time, the course of the term is interrupted” gives reason to believe that any day of the term, except for the last one, is an acceptable moment for making a decision to suspend state registration. otherwise, "there is nothing to interrupt" - on the last day of the term, the term has already ended;

4. Duration of validity: registration is suspended until the end of the verification of the accuracy of information - such a moment, in practice, “from the outside” is difficult to control, therefore, the law contains an indication that it is “suspended” for a period of not more than one month (and exceptions to this rule , in the form of the possibility of extending the period, for example, as for the time for considering a complaint or checking information already included in the Unified State Register of Legal Entities, the law does not provide);

5. Requirements for the content of the decision to suspend:
a) be sure to indicate the grounds on which the state registration is suspended,
b) and the period during which the applicant can submit documents and explanations refuting the assumption that the information included in the Unified State Register of Legal Entities is unreliable.

The term for the applicant to submit documents and explanations refuting the assumption of the unreliability of the information included in the Unified State Register of Legal Entities cannot be less than five days.

6. Methods for notifying the applicant of the decision taken (the same as for the decision to refuse state registration) are provided for:

1. the decision to suspend within one working day following the day of its adoption, in accordance with the specified applicant in the application, notification or notification submitted during state registration by the method of obtaining documents, is issued to the applicant or his representative acting on the basis of a notarized power of attorney and providing such a power of attorney or its copy, the correctness of which is certified by a notary, to the registering authority, or sent by mail.
2. if the applicant does not indicate the method of obtaining documents, the registration authority sends the decision to the postal address indicated by the applicant.
3. in the event that the applicant or his representative, acting on the basis of a notarized power of attorney, submits documents to the registering authority through the multifunctional center, the decision is sent by the registering authority within one business day following the day of its adoption in Multifunctional Center, which issues the specified decision to the applicant or his representative, acting on the basis of a notarized power of attorney and providing such a power of attorney or a copy of it, the accuracy of which is certified by a notary, to the multifunctional center.
4. upon receipt by the registering authority of documents for state registration in the form of electronic documents signed using information and telecommunication networks common use, including the Internet, including a single portal of state and municipal services, as well as when specifying information about the legal entity's email address in the application for state registration, the decision is sent in the form of an electronic document to the email address specified by the applicant. In this case, the registration authority is obliged to submit a decision in writing (paper) at the relevant request of the applicant.

In principle, albeit not explicitly, "in one place", but consistently in a number of norms of the law and the Order of the Federal Tax Service of Russia, the legal foundations for applying the suspension of state registration are described.

A brief description of the elements of the legal basis for the suspension of state registration can be presented as follows:

Practice of suspension of state registration

Another classic of former political doctrines, describing the large-scale events held in the country, mentioned "excesses on the ground." WITH suspension of state registration just such a case.

It is clear that the Federal Tax Service and its territorial bodies, including the inspectorates that carry out the functions of state registration of legal entities, mainly the Unified Registration Centers (SRC) constitute a single centralized system of tax authorities (paragraph 4 of the Regulations "On the Federal Tax Service").

Naturally, the Order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14 /, which approved the “Grounds, conditions and methods for carrying out the activities specified in paragraph 4.2 of Article 9 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the procedure for using the results of these activities" must be respected everyone registration authorities when making decisions on the suspension of state registration.

Obviously, “what must be observed”, but the texts of some suspension decisions give the impression that either their authors do not know about this order at all, or they do not consider it (as well as the law pursuant to which it was adopted) to be mandatory.

Yes, yes, I want to say that the envisaged legal foundations for suspension are sometimes violated in practice. The most significant and widespread violation in this case is the violation of the conditions for applying the suspension: making decisions on suspension in the absence of established proper grounds for verifying the accuracy of the information included in the Unified State Register of Legal Entities.

And along the way, there is a violation of the requirements for the content of the decision regarding the indication of the grounds for which the state registration was suspended: the texts of the decisions either contain an indication of circumstances that are not established as grounds, or do not make it clear at all what was the basis for the suspension in a particular case.

As an example, I am attaching several files with the texts of decisions or extracts from decisions to suspend state registration taken by the registration authorities of Moscow and Vladivostok.

Of these, only the capital's decision is positively different: the text not only indicates the basis for suspension, i.e. the requirement to indicate in the content of the decision the grounds for suspension is formally fulfilled, so the specified ground is also provided as such in the “Grounds…” approved by the Order of the Federal Tax Service of Russia! Although the use of just such a basis is not at all argued and can be explained by the convenience of its formulation, but compared to other examples, it looks much more convincing.

According to the text of local examples, it is clear that the registration authority, as they say, is "joyful." No, not for the proper provision of public services for the state registration of legal entities in deadlines for the benefit of applying legal entities. But for something else, perhaps specifically understood by its officials, "the reliability of the Unified State Register of Legal Entities." One would like to say that when making such decisions, they act "in the misunderstood interests of the service."

As the grounds for making decisions indicate anything, except for the proper grounds. So to speak, by suspending everything suspicious is “chopped in the bud”: they are fighting against seizures, and mass leaders, and the registration of leaders in another city, they don’t like the address of a legal entity, often that they (the registration authority) have reasonable doubts about regarding the reliability of the information already entered in the Unified State Register of Legal Entities, they remember (although they suspend it to check the “entered”), they may even forget to indicate the reason for the suspension.

There is also an example of suspension on the basis of “reasonable doubts about the accuracy of the information entered” (attached file “suspension of changes - doubts about the information entered 2”) in relation to P14001 filed as an applicant by a notary in connection with a notarial transaction for the sale of a share in an LLC.

At the same time, in the text of the decision, the applicant - notary is indicated on the "right to provide explanations"! Making decisions on suspension in violation of the requirements at the time of adoption - on the last day of the registration period, is generally a trifle.

Suspension options. The path of the user and the path of the fighter.

As we can see, for the good purpose of ensuring the principle of public reliability of the information contained in the Unified State Register of Legal Entities, the executors of public services to include information about legal entities in the Unified State Register of Legal Entities - registering authorities have an advantage over customers of services, as they are entitled to suspend the provision of public services for up to one month.

The question is, what to do if a decision has been made to suspend the documents submitted for state registration? Here I consider it superfluous to “pour water”: to advise, first of all, to evaluate the legality of the decision made, including by contacting a lawyer, this can be done later - anyway, registration has already been suspended.

It is much more important to learn about the very fact of the suspension as early as possible in order to have time for a normal response. The customer of the public service, usually the sole executive body and / or participant (other person, decision makers in the relevant legal entity), first of all, should decide how important it is to receive this particular requested public service, and then assess the validity and legality of the decision.

The decision to suspend may be justified, in the sense of having in its text words and expressions containing a description of the factual circumstances used as grounds for the suspension of state registration that actually take place, but at the same time not meet the criterion of legality, if the relevant factual circumstances are not provided for in as a basis for verifying the accuracy of the information included in the Unified State Register of Legal Entities (not named in the exhaustive list in paragraph 2 of the Grounds, approved by Order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14 /). Examples of such decisions are attached in the attached files from the practice of the ERC in Vladivostok.

Most legal entities are engaged in commercial activities, and in business time and achievement of the necessary results are important. In view of what has been said, it is optimal to evaluate the decision to suspend in this order: first “reasonableness”, and then legality.

Evaluation of the decision to suspend according to the criterion of reasonableness, regarding the actual presence of the actual circumstances indicated as the basis for suspension and their nature, it may be enough for the customer of the public service to make a choice: to take measures to receive this service - to include the relevant information in the Unified State Register of Legal Entities or not.

For example, they submitted documents for inclusion in the Unified State Register of Legal Entities of information about the new leader, and in the decision to suspend state registration, the registering authority indicates as the basis "the presence of information that the full name elected to the position of leader is a mass leader."

In fact, the following options are possible:

A) the customer knew that the elected person is the head of a number of other companies, in connection with which he was contacted;

B) the person was indeed a leader in other legal entities, but the powers were terminated due to the election of other persons;

C) the person is a manager in other legal entities in respect of which there is information about the presence of debts, the absence of reporting, while his status as a leader is listed as acting and explains to the customer such a situation as a “mistake of the past”, when he previously worked part-time, acting as a leader “for a while ".

In all the above options, of which there may be more, the decision to suspend state registration on the basis of “mass character of the leader”, despite the validity - even if circumstances confirming the “mass character” take place, will turn out to be illegal, since such a basis is not provided in the corresponding proper source .

From the point of view of time and achievement of the desired result, it does not matter to the customer of the public service whether the decision to suspend is legal. Another thing is important - the lack of the desired result. In relation to the situation under consideration - that for another month the legal entity "will hardly have a leader." (“Almost” - this is taking into account the fact that powers arise from the moment a legal entity is elected by decision of the relevant body, but in order to change the person who has the right to first sign - to make payments on the current account, the bank will ask for a record sheet on the inclusion of information about the new head in the Unified State Register of Legal Entities ).

This is where you need to make a choice based on an assessment of the validity of the decision and attitude to the nature of the circumstances indicated as the basis for suspension. For example, let's take a look at the following options:

A) “no questions” at all, if you knew in advance, then successful manager, "the owner of factories of steamboat factories" - as they say, not a reason, that's why they called;

B) also most likely not a reason, because "everything is in the past";

C) and here there is reason to think (although it was possible to check it yourself earlier) whether it is worth including such information in the Unified State Register of Legal Entities, because even if “and things of the past”, but “due diligence” when choosing counterparties has not yet been canceled. And a company headed by such a person can be regarded by potential partners and inspectors as a one-day business, which will at least attract increased attention, which few people usually want.

If, as a result of assessing the validity of the suspension decision, it turned out that this service is “not needed”, you can provide explanations stating that we do not insist on the inclusion of relevant information, for example, in connection with the election of a new head, and submit a new application for obtaining public service. Or simply apply for the service of including the necessary information, in which there is no ground for suspension specified by the registration authority, for example, by checking the new leader for “non-mass” and selecting “non-mass” .

If the choice is made in favor of receiving a suspended service, then the following behaviors are possible, we will tactfully call them the “user path” and the “fighter path”.

User path- this is a banal compliance with the rules, providing the registration authority with explanations and documents confirming the accuracy of the information included in the Unified State Register of Legal Entities, regarding which the registration authority has doubts and obedient expectation when a decision is made on the submitted documents.

Way of the Fighter- this is an active defense of one's position, the same observance of the rules, the provision of explanations and documents, but as actively as possible, with appeals (personal and / or telephone) to the relevant managers, employees of the registration authority, with emphasis on the importance of urgent receipt of this service, the legality of one's position and willingness to defend their rights as much as possible.

Let's make a reservation right away: this approach is not a panacea and may not work in relation to a large registration authority, which has large volumes of registration actions, indifferent executing employees and inaccessible to ordinary users management (for example, MIFNS No. 46 for Moscow).

On the other hand, the management and even just employees of the regional SRC can be properly impressed by a sudden and dynamic or, on the contrary, calm and friendly meeting with a real successful businessman who will explain to them the importance of obtaining the appropriate state service by his company.

So in our practice, there were examples when the provision of personal explanations by the head, who appeared at the tax office “at the parade” with expensive jewelry after a strict telephone conversation with the head of the department that took place the day before, led to the fact that the next day the suspended service was provided - the necessary entry was made in Unified State Register of Legal Entities.

Another example was given by a notary, through which documents were electronically submitted for state registration by the head of a large holding: a call from the head of the legal department of the holding to the registering authority was enough for the notary to soon receive a decision on state registration after the decision to suspend.

In any case, if the service is needed, it is advisable to submit explanations and documents within the period specified in the decision to suspend, of course, with confirmation of such provision, if they were called to give explanations, they will appear and give explanations, while you can also be required to provide a copy of the registration drawn up by employees body upon receipt of the explanation of the document.

The registration authorities have the position “did not provide an explanation”, which means “did not refute = confirm” the validity of doubts about the reliability of the information included, and as a result, a decision is made to refuse state registration.

Protection of the rights of legal entities during suspension.

And if there is no time to wait, “they didn’t listen”, “they didn’t hear” and the suspension continues, is it possible to force them to register?

We have to admit that in this case the most effective way is self-defense: the “way of the fighter” discussed above, since under certain conditions it allows you to maximize short time get the desired result: they asked, pressed, convinced - registered.

In the development of this self-defense, you can use the administrative and judicial method of protection: sending appeals to the prosecutor's office and a higher official or to an arbitration court in the expectation that they will "come to their senses" and register, but you should not rely on this: for a large, "stubborn" or of an “unscientific” registration authority is “what a pellet”, although there are rumors that the number of complaints filed is taken into account when evaluating the work of the relevant authority and affects financial incentive allocated to him by his superiors.

By themselves, the administrative and judicial methods of protection have a significant drawback: in addition to the costs of specialist services, there is also time - as a rule, the time for consideration of a complaint by an authority, and even more so by a court, is much longer than the time for which the provision of public services is suspended.

Under such conditions, only the most desperate and principled "go to battle".

The vast majority of those who applied are content with receiving advice and, even in the presence of obvious violations by the tax authorities, they prefer to follow the recommendations to ensure state registration when it is suspended than to protect their rights by appealing against the illegal decision to suspend. Their motives are similar: it is a pity for time, money and do not want to attract the attention of "TAX!!!". As a result, the effect of impunity leads to massive and formal suspension of state registration again and again.

The vicious practice of mass suspensions undermines the constitutional principle of maintaining confidence in the actions of public authorities, which underlies the relationship between the individual and the state, and can contribute to unnecessary spending of budgetary funds in litigation to challenge illegal suspensions. But that is another story…

Let's talk in detail today. Separately, we will also talk about how to check the readiness of company registration.

The need to keep time

About the deadline for processing and submitting documents for registering an LLC in the tax office, as well as the deadline for opening a company, see this video:

Terms of registration and registration of the company

Here is what you need to know about the terms of registration and registration of LLC:

• The period between the decision of the founders to establish an LLC and the submission of the entire set of documents for registration is not regulated. That is, LLC participants can conduct, prepare all documents, pay a fee and fill out, and take a pause with the submission of these documents for registration. The main thing is that the documents should follow the chronological sequence of steps.
• The deadline for completing work on registering an LLC by employees of the Federal Tax Service is three working days after the submission of a set of documents. And if they did not meet this deadline, then this is already a reason for your concern.
• The founders are required to submit documents for registration of a new LLC in the social insurance fund within ten days after a positive decision is made by the tax authorities. Otherwise, a large fine.
• For pension fund the term is a month, and in some regions the Federal Tax Service notifies the FIU of the emergence of a new LLC on its own.
• There are no restrictions on the term for opening a current account. But we can't drag it out either, because the terms of tax payments will be pushed up.

Read below to learn how to check the readiness of documents for registering an LLC in the tax office.

How to check the registration of LLC in the tax

As you can see, the timing of its registration with the tax office is limiting for a young LLC. Therefore, they should be checked at the slightest delay.

Read on to learn how to check the readiness of LLC registration by name, by incoming number and in other ways.

Traditional ways

The usual ways to check are:

• A phone call to the person responsible for conducting the registration of your LLC.
• A visit to the inspection of the Federal Tax Service in order to find out the reason for the delay in registration personally.

But these methods may not be effective enough, because it is not always possible to get the information of interest by calling, and a visit to the Federal Tax Service with the accompanying walking around the offices and standing in lines will take a lot of time. Therefore, it is more convenient to use another method.

This video will tell you about the terms of registration of an LLC:

Check online

The law obliges the Federal Tax Service to publish all information about registered companies on its website in the public domain. Therefore, anyone can check the registration of an LLC by contacting a special address. For this you need:

• Then - check yourself and the counterparty in the "Business Risks" tab.
• After that, you need to fill in the required fields in the window that appears.
• And enter the check number from the proposed picture.
• If you entered the suggested search criteria correctly, then you will have complete information about the LLC of interest.

This way you can control already registered LLCs, but it is better to check the degree of readiness (actual status) of registration in another way:

• Open the main page of the FTS.
• Go to Electronic Services.
• Then, at the bottom of the "Business Risks" page, select the "Legal Entity Details" tab.
• In the page that opens, fill in the empty fields with data about the LLC.
• It is required to answer the questions: the date of acceptance of the application with its incoming number, the full name of the LLC, the name of the applicant.
• Get one of the possible answers.

Tax response options

Yes or no

These options, indicating the status of documents submitted for registration, may be as follows:

• Documents issued.
• Documents prepared for issuance.
• Documents are in the process of processing.
• There is another option - when the status is not determined, that is, the information is simply not available.

The first two answers imply that the decision to register or

Registering your company is a procedure in the implementation of which there are often difficulties. No one is safe from them, and each specific case requires its own personal decision. The only thing that unites all those dozens and hundreds of daily registrations of firms that go through the main registration body of the capital is the need for participation in them - no matter direct or indirect, but participation - of specialists.

Services	Price
Submission of documents by power of attorney for registration	1 000 rub.
Obtaining a set of registered documents	1 000 rub.
Checking documents after receipt for errors by the tax authority	from 800 rub.
Submission of documents by power of attorney to correct an error after registration	1 000 rub.
Preparation and submission of an application to the Federal Tax Service for the transfer and entry into the Unified State Register of Legal Entities / EGRIP data of a new passport	1 000 rub.
Consultation and assistance in checking the completeness of documents for registration	from 500 rub.
Find out the reason for refusal in case of registration refusal *	500 rub.
Assistance in obtaining advice on legal entities or individual entrepreneurs	from 500 rub.
Obtaining an extract from the Unified State Register of Legal Entities	1 500 rub.
Obtaining duplicates by proxy**	from 2 000 rub.

Self-registration of a company is also realistic, but if you embarked on this procedure without sufficient experience and knowledge, at a certain stage you may need help. We offer you legal assistance in resolving any issues and difficulties when registering a company with the tax office, as well as during any other registration actions in MIFTS No. 46.

Information and documents

• Power of attorney from the applicant.
• Decision to refuse state registration*.
• Name of the legal entity.
• OGRN number (for obtaining an extract from the Unified State Register of Legal Entities).
• Receipt for receipt of documents submitted by the applicant to the registration authority**.
• Full address of the legal entity ***.

Additional Information

Briefly about MIFNS No. 46

Since January 2004, tax authorities have been officially registering organizations and entrepreneurs in the Russian Federation. These changes at one time were associated with the need to centralize control functions and tighten tax supervision over the work of numerous commercial enterprises.

In Moscow, the main organization that has the right to carry out any corporate processes in the work of private entrepreneurs and companies is the Interdistrict IFTS No. 46 in Moscow. This tax control body is endowed with quite serious functions in the field of control over the legality and the correct introduction of all kinds of changes in the activities of legal entities registered in Moscow.

MIFNS No. 46 also controls the relationship between the business community and the existing tax inspection bodies, which have their own requirements and well-established rules that are mandatory for all legal entities. persons and citizens who have passed the registration procedure.

Briefly about MIFNS No. 46