Article 14.25 of the Code of the Russian Federation on Administrative Offences. Current edition for 2022, comments and judicial practice

1. Untimely or inaccurate entry of entries about a legal entity in the unified state register of legal entities or about an individual entrepreneur in the unified state register of individual entrepreneurs -

shall entail the imposition of an administrative fine on officials of bodies carrying out state registration of legal entities and individual entrepreneurs in the amount of one thousand to two thousand rubles.

2. Illegal refusal to provide or untimely provision of information and (or) documents contained in the unified state register of legal entities or the unified state register of individual entrepreneurs or other documents provided for by the legislation on state registration of legal entities and individual entrepreneurs to persons interested in receiving such information and ( or) documents, except for the cases provided for in parts 1 and 2 of Article 5.63 of this Code -

3. Failure to timely submit information about a legal entity or an individual entrepreneur to the body carrying out state registration of legal entities and individual entrepreneurs, in cases where such submission is provided for by law, -

entails a warning or the imposition of an administrative fine on officials in the amount of five thousand rubles.

4. Failure to submit or submit false information about a legal entity or an individual entrepreneur to the body that carries out state registration of legal entities and individual entrepreneurs, in cases where such submission is provided for by law, -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles.

5. Repeated commission of an administrative offense provided for in Part 4 of this article, as well as submission to the body carrying out state registration of legal entities and individual entrepreneurs of documents containing knowingly false information, if such an action does not contain a criminal offense -

entails disqualification for officials for a period of one to three years.

6. Failure to timely submit information about a legal entity or an individual entrepreneur to the Unified Federal Register of information on the facts of the activities of legal entities in cases where such submission is provided for by law -

entails a warning to officials or the imposition of an administrative fine on officials in the amount of five thousand rubles.

7. Failure to submit or submission of false information about a legal entity or an individual entrepreneur to the Unified Federal Register of information on the facts of the activities of legal entities in cases where such entry is provided for by law -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles.

8. Repeated commission of an administrative offense provided for in Part 7 of this article, or the entry into the Unified Federal Register of information about the facts of the activities of legal entities of knowingly false information -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to fifty thousand rubles or disqualification for a period of one to three years.

Article 14.24. Violation of legislation on organized auctions
Article 14.25.1. Violation of obligations by a legal entity to establish and provide information about its beneficial owners

Commentary to Art. 14.25 Code of Administrative Offenses

1. The object of the offense is social relations arising in connection with the implementation of business activities.

The legislation of the Russian Federation on state registration consists of the Civil Code of the Russian Federation, Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as the Law) and other regulatory legal acts of the Russian Federation issued in accordance with them.

According to Part 2 of Art. 1 of the Law, state registration - acts of the authorized federal executive body, carried out by entering into state registers information on the creation, reorganization and liquidation of legal entities, acquisition by individuals of the status of individual entrepreneur, termination of activities by these individuals as individual entrepreneurs, other information about legal entities and about individual entrepreneurs.

2. The objective side of this offense consists of committing the following illegal actions:

untimely or inaccurate entry of entries about a legal entity into the unified state register of legal entities or about an individual entrepreneur into the unified state register of individual entrepreneurs (part 1 of the commented article);

illegal refusal to provide or untimely provision of information and (or) documents contained in the unified state register of legal entities or the unified state register of individual entrepreneurs or other documents provided for by the legislation on state registration of legal entities and individual entrepreneurs to persons interested in receiving such information and (or) documents (part 2 of the commented article);

failure to submit, or untimely submission, or submission of false information about a legal entity or an individual entrepreneur to the body that carries out state registration of legal entities and individual entrepreneurs, in cases where such submission is provided for by law (Part 3 of the commented article);

submission to the body carrying out state registration of legal entities and individual entrepreneurs of documents containing knowingly false information, if such an action does not contain a criminal offense (Part 4 of the commented article).

The procedure for maintaining the state register of legal entities and the state register of individual entrepreneurs is determined by the Government (see Rules for maintaining the Unified State Register of Legal Entities and providing the information contained therein, approved by Decree of the Government of the Russian Federation of June 19, 2002 N 438).

According to Art. 6 of the Law, information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited in accordance with the Law.

Information about the number, the date of issue and the body that issued the identity document of an individual, information about bank accounts of legal entities and individual entrepreneurs can be provided exclusively to government bodies, bodies of state extra-budgetary funds in cases and in the manner established by the Government of the Russian Federation . This restriction does not apply when providing copies of constituent documents of legal entities containing the specified information, as well as information about the place of residence of individual entrepreneurs.

Information and documents contained in state registers about a specific legal entity or individual entrepreneur are provided in the form of:

extracts from the relevant state register;

copies of the document(s) contained in the relevant state register;

certificates confirming the absence of the requested information.

The form and procedure for providing information and documents contained in state registers are established by the Government of the Russian Federation (see the Procedure for providing electronically information contained in the Unified State Register of Legal Entities and in the Unified State Register of Individual Entrepreneurs, approved by Order of the Federal Tax Service of October 21, 2004 N SAE-3-09/ [email protected] ).

The deadline for providing information and documents contained in state registers is established by the Government of the Russian Federation and cannot be more than five days from the date the registration authority receives the corresponding request.

Refusal to provide the specified information and documents is not permitted.

Information contained in the Unified State Register of Individual Entrepreneurs about the place of residence of a particular individual entrepreneur can be provided by the registering authority only on the basis of a request submitted directly to the registering authority by an individual who has presented an identification document in accordance with the legislation of the Russian Federation (on the provision of information contained in Unified State Register of Legal Entities, for inquiries, see letter of the Ministry of Taxes of the Russian Federation dated November 20, 2002 N 29-3-02/051-AN524, letter of the Ministry of Taxes of the Russian Federation dated December 4, 2002 N FS-6-09/ [email protected] , letter of the Ministry of Taxes of the Russian Federation dated March 26, 2003 N FS-6-09/ [email protected] , letter of the Ministry of Taxes of the Russian Federation dated May 25, 2004 N 09-0-10/ [email protected] , letter of the Ministry of Taxes of the Russian Federation dated February 13, 2004 N 09 -1-02/627).

Upon a request submitted directly to the registration authority by any individual who has presented a document certifying his identity in accordance with the legislation of the Russian Federation, the registration authority has the right to compare the information contained in state registers about the personal data of a particular individual with the information set out in the specified request. In this case, the registration authority provides a certificate of compliance or non-compliance of the information contained in the request with the information contained in state registers.

According to Art. 9 of the Law, documents are submitted to the registration authority directly or sent by post with a declared value when sent and a description of the contents. Other methods of submitting documents to the registration authority may be determined by the Government of the Russian Federation.

Requirements for the execution of documents submitted to the registration authority are established by the Government of the Russian Federation.

The application submitted to the registration authority is certified by the signature of an authorized person (hereinafter referred to as the applicant), the authenticity of which must be certified by a notary. In this case, the applicant indicates his passport data or, in accordance with the legislation of the Russian Federation, data of another identification document and taxpayer identification number (if any).

The date of submission of documents for state registration is the day they are received by the registering authority.

The applicant is given a receipt for receipt of documents indicating the list and date of their receipt by the registering authority if the documents are submitted to the registering authority directly by the applicant. The receipt must be issued on the day the registration authority receives the documents.

Otherwise, including when the registering authority receives documents sent by mail, a receipt is sent within the business day following the day the registration authority receives the documents, to the postal address specified by the applicant with a return receipt.

The registration authority ensures recording and storage of all documents submitted during state registration.

The registration authority does not have the right to require the submission of documents other than the documents established by the Law.

Notarization of documents submitted during state registration is necessary only in cases provided for by federal laws.

In addition, federal laws may establish a special procedure for registering certain types of legal entities.

3. It should be noted that in 2005 the total number of protocols drawn up in accordance with Part 3 of Art. 14.25 Code of Administrative Offenses of the Russian Federation. Thus, in 2005, in Russia as a whole, the total number of officials subject to an administrative fine increased by 28.1% compared to 2004, and the total number of protocols increased by 74.1% (see letter from the Federal Tax Service dated February 1, 2006 N ChD-6-09/108 “On measures taken by registration (tax) authorities against violators of the legislation on state registration of legal entities and individual entrepreneurs for 2005”).

According to Part 3 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, failure to submit, or untimely submission, or submission of false information about a legal entity to the registration (tax) authority entails a warning or the imposition of an administrative fine on officials in the amount of five thousand rubles.

In accordance with the letter of the Federal Tax Service dated September 13, 2005 N ChD-6-09 / [email protected] “On the application of disqualification as a sanction for violation of the legislation on state registration”, unreliable information is understood as the presence of inaccuracies, distortions in the content submitted for state registration documents.

4. It should be noted that Art. 171 of the Criminal Code of the Russian Federation also provides for the submission of documents containing knowingly false information to the body that carries out state registration of legal entities and individual entrepreneurs.

This criminal act must be distinguished from the administrative offense provided for in Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation. Criminal liability arises only in the event of receiving a large amount of income or causing major damage.

In accordance with Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, liability for submitting to the body carrying out state registration of legal entities documents containing knowingly false information, if such an action does not contain a criminal offense, provides for the imposition of an administrative fine on officials in the amount of five thousand rubles or disqualification for up to three years .

Upon submission to the body that carries out state registration of legal entities and individual entrepreneurs, documents containing knowingly false information, in accordance with paragraph 3 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of November 18, 2004 No. 23 “On judicial practice in cases of illegal entrepreneurship and legalization (laundering) of funds or other property acquired by criminal means” should be understood as the submission of documents containing such knowingly false or distorted information, which entailed the unjustified registration of a business entity.

The term “knowingly false” means an individual’s unambiguous awareness of the falsity and unreliability of the information submitted by him to the registration authority. From the subjective side, provided for in Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an offense is characterized by guilt in the form of intent. The person knows and is aware of the illegal nature of the actions and at the same time provides deliberately false information.

Submission of knowingly false information to the registration authority is possible, for example, when submitting information about the founders of a legal entity, the authorized capital of the company (detection of facts of non-payment of the authorized capital), the address of the location of the legal entity (the actual absence of a street, house or legal entity at the location specified in application), about the passport data of an individual.

An official of the registering authority upon discovery of data on the commission of an administrative offense, including on the basis established by Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, within the period established by Part 1 of Art. 28.5 of the Code of Administrative Offenses of the Russian Federation, a protocol on an administrative offense is drawn up.

The protocol on an administrative offense records the basic information that reflects the essence of the offense committed, the data of the person against whom the administrative offense case has been initiated. The protocol on an administrative offense must be drawn up in accordance with Art. 28.2 of the Code of Administrative Offenses of the Russian Federation, in particular, must be signed by an official of the legal entity against whom a case of an administrative offense has been initiated.

Cases of administrative offenses provided for in Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, are considered by judges (Part 1 of Article 23.1 of the Code of Administrative Offenses of the Russian Federation).

We were one of the first to apply the provisions of Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, registration authorities of Moscow and the Rostov region.

Thus, the registration authority of Moscow initiated administrative proceedings in accordance with Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation in relation to Mr. Safronov.

During 2005, Mr. Safronov, as an official of various legal entities, was repeatedly brought to administrative responsibility by the Moscow registration authority under Part 3 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for providing false information about the address of the location of a legal entity.

In accordance with Part 1 of Art. 29.13 of the Code of Administrative Offenses of the Russian Federation, when considering these cases of administrative offenses, Mr. Safronov was presented with a proposal to take measures to eliminate the causes and conditions that contributed to the commission of an administrative offense.

After the expiration of the one-month period established by Part 2 of Art. 29.13 of the Code of Administrative Offenses of the Russian Federation, to eliminate these reasons by the registration authority of Moscow on the basis of Art. 25 of Law N 129-FZ, follow-up control measures were carried out: visiting the address of the legal entity’s location indicated in the application for state registration and drawing up an inspection (survey) protocol. In addition, Mr. Safronov gave explanations in which he indicated that the information in the applications submitted during state registration was not entered by him personally, but by third parties; he did not contribute to the authorized capital as a founder.

In July 2005, in relation to Mr. Safronov, MI Federal Tax Service of Russia No. 46, a protocol was drawn up on an administrative offense under Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation. At the beginning of August 2005, a Moscow magistrate examined the materials of the case regarding an administrative offense under Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, and a decision was made to disqualify Mr. Safronov for two years.

The issue of disqualifying an official for violating the legislation on state registration was also resolved positively by the magistrate of the Rostov region.

It should be noted that the registration authorities of the Rostov region twice drew up protocols on administrative offenses on the basis provided for in Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation.

In the first case, administrative liability is imposed in accordance with Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, Mr. Ziyanshin was involved.

The basis for bringing to administrative liability was an application to make changes to the information about a legal entity in the Unified State Register of Legal Entities that were not related to changes to the constituent documents. The application confirms that the changes made comply with the requirements established by the legislation of the Russian Federation and the information contained in the application is reliable.

When comparing the passport information specified in the application with the database of invalid federal-level passports, it was established that the passport information specified in the application is unreliable.

The discovery of this fact served as the basis for bringing Mr. Ziyanshin to administrative responsibility in accordance with Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation. Mr. Ziyanshin’s guilt in committing this offense was confirmed by administrative materials containing the offender’s explanations. Based on these materials, the court ruled that Mr. Ziyanshin was guilty of committing the specified administrative offense and was punished by an administrative fine.

In this case, the court did not see any grounds for disqualifying Mr. Ziyanshin and limited himself to an administrative fine.

In the second case, Mr. Lazarev, the head of a legal entity, was brought to administrative responsibility, having submitted to the registration authority an application to make changes to the information about the legal entity in the Unified State Register of Legal Entities that were not related to changes to the constituent documents. Attached to this application was an order for Mr. Lazarev to assume the position of manager. However, the registration authority received documents from third parties indicating that at the time of Mr. Lazarev’s submission of the above application, the status of a manager was lost. Analysis of these documents allowed us to conclude that Mr. Lazarev submitted knowingly false information to the registration authority for state registration, that is, an administrative offense was committed under Part 4 of Art. 14.25 Code of Administrative Offenses of the Russian Federation.

In August 2005, a magistrate considered material on an administrative offense under Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, and a decision was made to disqualify Mr. Lazarev for one year.

It is important to note that the work to implement the provisions of Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation was carried out by these registration authorities for the first time in the Russian Federation and marked the beginning of the development of positive law enforcement practice of registration authorities.

5. The subjects of the offense under Parts 1 and 2 of the commented article are officials of bodies carrying out state registration of legal entities and individual entrepreneurs

The subjects of the offense under parts 3 and 4 of the commented article are officials.

For committing an offense under Part 4 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an official of a legal entity is held administratively liable.

Within the meaning of Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, the status of an official applies to individuals vested with organizational, administrative or administrative and economic functions in a legal entity, regardless of the form of ownership and subordination, as well as to individual entrepreneurs.

6. The subjective side of the offense is characterized by guilt in the form of intent.

Protection under Article 14.25 of the Code of Administrative Offenses

entails a warning or the imposition of an administrative fine on officials in the amount of five thousand rubles.

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles. (Part 4 as amended by Federal Law dated March 30, 2015 N 67-FZ) (see text in the previous edition)

entails disqualification for officials for a period of one to three years. (Part 5 introduced by Federal Law dated March 30, 2015 N 67-FZ)

entails a warning to officials or the imposition of an administrative fine on officials in the amount of five thousand rubles. (Part 6 introduced by Federal Law dated December 29, 2015 N 391-FZ)

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles.

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to fifty thousand rubles or disqualification for a period of one to three years.