The Federal Tax Service has updated the rules for verifying the validity of information in the Unified State Register of Legal Entities

The Federal Tax Service has adopted a new order that regulates the verification of the reliability of information in the Unified State Register of Legal Entities.

Thus, the order establishes:

• grounds for verification,

• its conditions,

• methods of conducting,

• the procedure for using the results of verification activities.

Both the entered the entered information in the Unified State Register of Legal Entities are subject to verification.

Among the grounds for verifying the reliability of information included in the Unified State Register of Legal Entities, the following are listed:

• the tax service has received an objection from an interested person regarding the state registration of changes to the company’s charter or in the Unified State Register of Legal Entities;
• the information in the documents submitted to the registration authority within the framework of state registration does not correspond to the information available to the tax service;
• documents for registration of a legal address have been submitted to the registration authority, if such an address is mass, is not intended for registration of legal entities, etc.;
• during the reorganization of a legal entity, when:

• two or more companies are involved in the reorganization;

• in relation to the reorganized company, which will cease its activities, an on-site inspection is still being carried out;

• the reorganized person, who will cease his activity, has arrears or arrears in penalties and fines.

Based on the results of the verification of false information, the tax authority:

• decides to refuse to register the information entered into the Unified State Register of Legal Entities due to their unreliability;

• decides on the state registration of information entered into the Unified State Register of Legal Entities, if the verified information is reliable;

• makes a record of the unreliability of information in the Unified State Register of Legal Entities;

• notifies the interested person about the decision taken as a result of the audit.

In addition, the Federal Tax Service approved:

– a form of objection regarding the upcoming state registration of amendments to the charter of a legal entity or the upcoming entry of information into the Unified State Register of Legal Entities;

– the application form of an individual about the unreliability of information about him in the Unified State Register of Legal Entities.