Changing the legal address of an LLC through the personal account of the Federal Tax Service with a 1C-Reporting certificate

Unified State Register of Legal Entities: general information

The Unified State Register of Legal Entities (USRLE) is a database containing information about all companies operating in Russia.
Information about individuals is not included in it, but it is quite possible to find the details of non-profit organizations or peasant farms. In accordance with paragraph 1 of Art. 5 of the Federal Law “On State Registration...” dated 08.08.2001 No. 129, information about the company stored in the register includes:

• its name;
• date of state registration;
• location address;
• reorganization and liquidation procedures carried out in relation to the enterprise;
• changes made to the company’s constituent documents and other sources of information;
• data of founders and managers;
• types of economic activities carried out by the enterprise;
• in the event that a company is undergoing bankruptcy proceedings, the stage at which it is located.

During its operation, an enterprise can correct information previously entered into the register. For example, the company may change its director or one of its participants may decide to sell its share to a third party. Such changes must be promptly registered with the tax office, since the relevance of the information contained in the register is important not only for government agencies, but also for counterparties working with the enterprise.

Types of changes made to the Unified State Register of Legal Entities

Depending on whether the information contained in the company’s statutory documents is corrected or not, the procedure for making changes to the Unified State Register of Legal Entities is somewhat different.
Amendments to the charter that are subject to inclusion in the Unified State Register of Legal Entities include amendments that change:

• Company name;
• organizational structure;
• size of the authorized capital;
• representative offices of the company and its subsidiaries, etc.

The following changes do not require inclusion in the charter, but are subject to registration with the tax service:

• a person holding the position of director;
• composition of participants of the legal entity;
• registration documents previously submitted to the tax office if errors were made in them.

Registration of changes in the Unified State Register of Legal Entities: sequence of actions

To make changes to the register of legal entities related to amendments to the charter, you must perform the following steps:

1. By a general decision of the company's participants or the sole decision of its sole founder, amend the current charter of the organization.
2. Prepare the documents necessary for state registration of changes made to the charter (their list is given below) and submit them to the tax authority. This can be done in the following ways:
3. by personally contacting the territorial branch of the Federal Tax Service where the enterprise is registered;
4. by sending a postal item to his address with notification of delivery to the recipient;
5. by transmitting an electronic transport container encrypted with a digital signature through telecommunications channels.
6. Receive a Unified State Register of Legal Entities sheet containing updated information about the company.

Based on the results of consideration of the application, adjustments are made to the register.

List of documents required to make changes to the Unified State Register of Legal Entities

In order to make amendments, the need for which arose as a result of adjusting the information contained in the statutory documents, to the Federal Tax Service, in accordance with clause 1 of Art. 17 Federal Law No. 129, it is necessary to transfer:

• a statement certified by a notary in form P13001;
• 2 copies of the updated version of the charter;
• copies of documents on the basis of which the charter was changed (minutes of the general meeting of founders or the decision of the sole participant);
• minutes of the meeting of the founders of the legal entity or the decision of the sole founder;
• receipt of payment of state duty;
• a power of attorney to perform actions on behalf of a legal entity, if the documents are submitted by a person who does not have the right to perform such actions.

Making changes that are not related to the correction of statutory documents is not subject to a fee. In this case, the Federal Tax Service will need to submit:

• an application drawn up in form P14001;
• copies of documents on the basis of which new information is entered into the Unified State Register of Legal Entities (for example, a copy of a gift agreement, purchase and sale agreement, minutes of the meeting of founders, etc.);
• if necessary, a power of attorney issued in the name of the person submitting information to the registration authority.

The forms of applications submitted by an entrepreneur to the registration authority are established by order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6/ [email protected]

The process of submitting an application to change your legal address to the Federal Tax Service through your personal account

To change the legal address of an LLC through the taxpayer’s personal account, you no longer need to spend time and money on a notary and personally carry paper documents; it is enough to have an electronic signature, for example, from 1C-Reporting.

First, an application in form P14001 must be created in the program “Program for preparing documents for state registration” or any other and saved in TIF or PDF format.

The application and all necessary documents will need to be scanned and included in a package of documents, which is created using a special program that can be freely downloaded from the tax office website. This program will upload a package of documents in zip format and secure it with an electronic signature.

After which this signed package of documents with an application to change the legal address of the LLC will need to be sent through the personal account of the taxpayer of the legal entity. In this case, you do not need to appear in person at the tax office with original documents.

But first things first. We start by downloading and installing the application preparation program P14001.

Application form for amendments to the Unified State Register of Legal Entities when changing the charter (R13001)

Amendments to the charter entail the need to submit current information to the Federal Tax Service, on the basis of which its employees will independently make adjustments to the Unified State Register of Legal Entities. The document containing such information is an application drawn up in form P13001, given in Appendix No. 4 of Order No. MMV-7-6 / [email protected]
The application must indicate:

• name, INN and OGRN of the legal entity;
• legal address of the company;
• a note that the basis for the changes being made is compliance with the requirements of current legislation;
• details of individuals, organizations, other participants of the legal entity;
• details of the management organization, manager or individual who can represent the interests of the organization without issuing a power of attorney;
• applicant details.

After filling out the document, it will need to be certified by a notary.

How to submit an application via Extern

To submit an application via Extern, go to the “Federal Tax Service” tab and click “Upload from file”.

Upload the application in xml format, attach the necessary attachments in image or pdf format.

There is no need to convert applications to the format required by the Federal Tax Service. Contour.Extern will automatically convert your files to the required format and resolution.

Sign the application with the applicant’s electronic signature and send it to the Federal Tax Service.

Application for amendments to the Unified State Register of Legal Entities: form P14001

In the event that the changes that must be recorded in the Unified State Register of Legal Entities are not related to the statutory documents, an application drawn up in form P14001 given in Appendix No. 6 to Order No. MMV-7-6/ [email protected] Application is submitted to the tax office is compiled according to the algorithm given above, with the exception that it must indicate the reason for applying to the Federal Tax Service (indicated by entering the number “1” in the corresponding field of the document).
You can fill out the document either manually or using a computer. Federal Tax Service specialists have developed a software product that allows you to automate the process of filling out the documents necessary to make changes to the Unified State Register of Legal Entities. You can download the program, as well as read detailed instructions for filling it out, by following the link https://www.nalog.ru/rn77/program//5961277/.

State duty for making changes to the Unified State Register of Legal Entities in 2018 2019

In accordance with sub.
3 p. 1 art. 333.33 of the Tax Code of the Russian Federation, amendments to the constituent documents are subject to a state duty in the amount of 20% of the amount of the duty charged for registering a legal entity. According to sub. 1 clause 1 of the same article, the amount of the fee paid upon registration in 2022 is 4,000 rubles. This means that you will have to pay 800 rubles to make amendments to the charter. The amount of the mandatory payment collected from legal entities when they make changes to the Unified State Register of Legal Entities that are not related to the statutory documents is not established by law. This means that changes of this kind can be made to the registry absolutely free of charge.

It is worth remembering that you will have to pay to receive a current extract from the Unified State Register of Legal Entities containing updated data. In accordance with clause 1 of the Decree of the Government of the Russian Federation “On the amount of payment...” dated May 19, 2014 No. 462, the payment will be:

• 200 rubles - for issuing information in the form of a paper certificate in compliance with the deadline established by law for the provision of information;
• 400 rubles - for issuing information in the form of a paper certificate on the day of application.

You can obtain an extract for free by using the capabilities of the service provided by the Federal Tax Service, located at https://egrul.nalog.ru/.

Three days to change the charter

Many tax inspectorates, when contacting them with amendments to the constituent documents, require that they be drawn up in such a way that from the moment the participants make the corresponding decision until the documents are submitted, the period is no more than 3 working days.

However, if you carefully read the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, namely clause 5 of Art. 5, it clearly states that on issues of amending the constituent documents, it is necessary to be guided by the norms of Chapter VI of the same Law.

Deadline for making changes to the Unified State Register of Legal Entities

It is necessary to make changes to the Unified State Register of Legal Entities in compliance with the deadlines established by the legislator. In accordance with paragraph 5 of Art. 5 Federal Law No. 129, such information must be submitted to the registration authority within 3 days from the date of change in the information to be included in the register. The specified period may not be observed if the information changes:

• about the licenses held by the legal entity;
• Taxpayer's TIN and the date of its registration with the tax office;
• number and date of registration of the person as an insurer in the Pension Fund of the Russian Federation and the Social Insurance Fund.

Violation of the specified deadline for submitting changes to the tax authority entails, in accordance with paragraph 3 of Art.
14.25 of the Code of Administrative Offenses of the Russian Federation, issuing a warning or imposing a fine in the amount of 5,000 rubles on a representative of the organization who committed such a violation. The Tax Service, in turn, is obliged to register the changes made within 5 days from the date of receipt of the application from the representative of the legal entity (clause 16 of Order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 169n).

When changes are made to the Unified State Register of Legal Entities

The list of information contained about legal entities in the Unified State Register of Legal Entities is quite large.
Having studied Art. 5 and 18 of the Law “On State Registration...” dated 08.08.2001 No. 129-FZ, we have identified the most common reasons for making changes to the Unified State Register of Legal Entities. You must change the data in the Unified State Register of Legal Entities if you have changed:

• information about the legal address of the company;
• head of the company;
• one or more participants;
• charter;
• types of economic activity (OKVED);
• shares of the authorized capital.

When making changes to the Unified State Register of Legal Entities, the manager must be guided by the company’s charter, which sets out the procedure for making decisions on this issue, as well as the procedure for registering changes.

There are two groups of grounds for changing data in the Unified State Register of Legal Entities:

1. Related to amendments to the charter. For example, when the address, the size of the authorized capital, or the structure of governing bodies changes.
2. Not related to changes in the charter.

There is no need to make changes to the Unified State Register of Legal Entities when changing the surname, passport data, or residence address of the founder or director.

Failure to timely submit information about an organization to the tax inspectorate for registration of changes in the Unified State Register of Legal Entities entails administrative liability under Part 3 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, which provides for a fine of 5,000 rubles. If you did not provide information at all, the fine increases to 10,000 rubles under Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation.