Russian legislation requires each legal entity to obtain a certificate confirming the entry of data into the unified state register of legal entities. Maintaining the register started in 2002. Over the next fifteen years, changes were made to the rules for sending information, correcting the Unified State Register of Legal Entities entry sheet received by the entrepreneur. What is a certificate of state registration of a legal entity today, why is it needed and how to get it?
Where did this information come from?
On September 12, 2016, the Federal Tax Service of Russia approved Order N ММВ-7-14/ [email protected]
“On approval of the form and content of a document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, declaring certain orders and certain provisions of orders of the Federal Tax Service as invalid.”
The full text of the Order can be found on the official legal information portal.
It was this September Order of the Federal Tax Service of Russia that canceled the registration certificates of legal entities and individual entrepreneurs. Paragraph 3 of this document established that the Order came into force on January 1, 2022. Hence the deadline.
Information about innovations is also available on the website www.nalog.ru. For example, you can look here.
What is a Unified State Register of Legal Entities certificate?
The certificate of entry into the Unified State Register of Legal Entities received by the organization looks like an ordinary white A4 sheet. But this laconic paper includes all the necessary information to ensure that the business structure can operate in the official legal field. The database is maintained by the country's tax service.
The certificate of entry into the Unified State Register of Legal Entities includes information contained in the state register database. It confirms the fact of entering data about the organization obtained from the official constituent documents. Materials at the stage of creating a new structure are transferred by the founders to the Federal Tax Service.
It is the responsibility of the organization to ensure that any changes that occur are included in the database. To update, it will be necessary to timely transmit new information in the form of copies of accepted documents. All data is entered into the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, which contains data on all individual entrepreneurs operating in the state.
Important! Previously, a certificate of state registration of individual entrepreneurs was also valid. Last year the obligation to receive it was abolished.
What is the essence of the changes?
First and most important: from January 1, 2017, when registering legal entities (LEs) and individual entrepreneurs (IP), instead of a certificate of state registration, a RECORD SHEET of the required register will be issued - ERGUL or USRIP, respectively.
The entry sheet is now a document that confirms the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. Simply put, it confirms that a legal entity or individual entrepreneur has been registered and an entry has been made in the required register. LLCs or individual entrepreneurs registered after January 1, 2017 will no longer have the usual certificates of state registration. Instead, there is a Record Sheet.
The second , also no less important, change: other certificates - a certificate of registration with the tax authority of a Russian organization at its location and a certificate of registration of an individual with the tax authority - have been preserved ; no one has canceled them yet. But now they will be printed not on special forms, but on ordinary white A4 sheets .
Third : we approved new forms of the Unified State Register of Legal Entities and the Unified State Register of Entrepreneurs . Now these two documents look like this.
USRLE RECORD SHEET (FORM No. 50007)
What replaces the certificate of state registration of a legal entity in 2022
Now, instead of a registration certificate on a holographic form, organizations are issued a Unified State Register of Legal Entities (USRLE) entry sheet (sent electronically to the email address specified by the applicant). It was issued until January 2017, however, Order MMV-7-14 / [email protected] approved its updated form - P50007 (Appendix), Although its only difference from the old one was the abolition of the mark where the stamp must be placed (“M. P.").
The Unified State Register of Legal Entities sheet can also be obtained on request in paper form - it is printed on plain sheet paper, without any security watermarks or holograms. Like the certificate of state registration of a legal entity, the entry sheet contains:
- OGRN of the legal entity;
- its name – in full;
- date of inclusion of the company in the register (USRLE);
- the date the registration sheet was issued to the applicant;
- an indication of which tax office issued it (the name of the territorial division of the tax service is printed).
However, the Record Sheet provides more detailed information about the company. In particular, in addition to the OGRN of the company, the GRN (state registration number) of the record is indicated. The document is certified by the seal and signature of the responsible official, his position is indicated.
After registration, the legal entity is given a copy of the charter or other document with a mark from the tax authority, as well as a certificate of registration of the applicant with the Federal Tax Service (it is now also drawn up on regular paper, and not on a special form).
Why were the state registration certificates of legal entities and individual entrepreneurs canceled?
The tax service explains the reason for the innovations simply: “in order to increase the efficiency of electronic interaction between interested parties and tax authorities in the field of state registration of legal entities, individual entrepreneurs... and accounting of taxpayers.” This official reason is also indicated in the Order of the Federal Tax Service of Russia dated September 12, 2016.
In simple terms, the fewer documents are issued and the simpler these documents are, the easier and faster it will be possible to register new business entities. The abolition of strict reporting forms for registration certificates for legal entities and individuals is also a significant saving for the budget.
By the way, the cancellation of state registration certificates for legal entities or individual entrepreneurs is the second step in simplifying registration procedures in Russia; the first wave of “cancellation of certificates” took place in the summer of 2016 - when, from July 15, certificates of state registration of ownership of real estate were canceled.
Why were the state registration certificates of a legal entity canceled?
The tax authorities explain the decision to cancel the issuance of the usual certificates for several reasons:
- excessive duplication of information in two documents (it was repeated in the registration certificate and the Unified State Register of Legal Entities entry sheet);
- the complexity and high cost of producing government forms, which delayed registration processes;
- increasing the efficiency of taxpayer accounting, making this certificate unnecessary paper;
- the need to completely switch to electronic document management, which will significantly speed up the interaction of organizations with officials, and will also save considerable money in the federal treasury.
A certificate of state registration of a legal entity, a sample of which was previously required for successful business conduct and was requested by regulatory authorities, ceased to be issued with the onset of 2022. This happened on the basis of Order No. ММВ-7-14/ [email protected] dated September 12, 2016, issued by the Federal Tax Service of Russia. This legal act of the department not only canceled the previous certificates, but also introduced new forms of documents that currently reliably indicate that the organization is included in the Unified State Register of Legal Entities (abbreviated as Unified State Register of Legal Entities).
What documents does the tax service now issue after registering an LLC upon creation?
For new LLCs whose registration documents were submitted after January 1, 2022, if a positive decision on registration is made, the tax service issues:
- Unified State Register of Legal Entities;
- One copy of the LLC charter with the mark of the registering authority;
- Certificate of registration of a Russian organization with the tax authority at its location on a regular A4 sheet.
This is a list of documents for the case when additional documents were not requested by the applicant.
What is a TIN?
To obtain data on single registration, it is enough to know the TIN of a legal entity or individual entrepreneur. Such an individual taxpayer number is necessarily assigned to both legal entities and individuals. To provide it, it is enough to submit information about the citizen or organization to the regional office of the Federal Tax Service at the place of registration. The assignment of a number, which has been carried out since 1999, helps the tax service control the flow of taxes into the state budget.
Certificate of state registration
After processing the application, each applicant is assigned a unique individual number . The digital sequence is not repeated. The tax officer easily understands the required data by reading the digital information. Even a non-professional can easily distinguish the TIN of an individual and a legal entity. Citizens are assigned a sequence of 12 characters. The TIN of a legal entity includes 10 positions. In any case, the first two of them show the region of registration. Thus, 01 is assigned in the Republic of Adygea, 77 - in Moscow, 78 - in St. Petersburg. The two numbers indicated below will tell you the Federal Tax Service department where the registration was carried out. This is followed by 6 or 8 individual values assigned to the taxpayer.
What does the Taxpayer Identification Number look like? The assignment of a number is confirmed by a paper document on an A4 sheet or a plastic card duplicating it for ease of use.
The paper version must be endorsed with the official seal. Control over the relevance of data on taxpayers is assigned to the Federal Tax Service. Knowing the TIN of an individual or legal entity, you can easily find out the number of the certificate of state registration of a legal entity on the official website of the tax authorities.
There are other specialized resources on the Internet that help you obtain information about the state registration of a legal entity.
Document form
The LLC registration certificate is issued on the official form No. P51003, approved by the Federal Tax Service of Russia. This is a kind of passport of the organization, so it contains all the information that allows you to identify a legal entity. Do not confuse it with the TIN certificate of the organization!
The document has several degrees of protection:
- Corporate, printed form (not a regular sheet of paper);
- Printing with hologram;
- Series and number.
Forgery of an official company registration form is punishable by law, as is forgery of other government forms.
Copies of the certificate are often requested by counterparties, banks, extra-budgetary funds, and other government bodies, so the original must be stored in conditions that ensure its safety. In case of loss or damage to the original, you must contact the registration authority to issue a duplicate. This is a government service for which a fee of 800 rubles is charged.
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The Federal Tax Service, by order dated September 12, 2016 No. ММВ-7-14/ [email protected] , announced that from 2022 a certificate of registration of a legal entity will no longer be issued. The fact of state registration of a legal entity from the new year is confirmed by a record sheet in form No. P50007. However, the old-style LLC registration certificate will continue to be valid after 2022; it does not need to be replaced.
How to decrypt
The OGRN number is recorded exclusively for LLCs and individual entrepreneurs. They have been issued since 2002, precisely from the moment the Unified State Register of Legal Entities database was created. This register is always open for viewing and was created so that it is possible to verify the data of legal entities, as well as the legality of their activities.
The OGRN certificate looks like a 13- or 15-digit number. For each enterprise, this is a unique code, which previously could be obtained in person. This number has its own interpretation, for example:
- The first digit directly depends on the division of the entry in the registry. Typically this is a number from one to five.
- The next two digits indicate the date of registration of a legal entity or individual entrepreneur.
- The fourth and fifth are the license plate of the subject of the Russian Federation.
- Sixth, seventh - code of the tax service that carried out the registration actions.
- From the eighth to the twelfth are annual records of the Unified State Register of Legal Entities.
- The last figure is a verification figure; it is calculated using a special formula. You need to add all twelve digits together and divide by eleven. Then the remainder of the division is written down: if the result is a two-digit number, then the latter is the conclusion; for example, if the result is ten, then the test digit is zero.
According to the law, the OGRN certificate is the most important document. It contains the most current information about a legal entity, which becomes available to everyone.
Two sides of the same question
At first, in order to register your business, you needed a TIN. This is your taxpayer identification number. But over time, there were more enterprises, and the tax service introduced such a concept as OGRN (main registration number).
A person can receive these two documents when creating and registering his own enterprise. They have different meanings, the only thing they have in common is that both numbers are issued by the tax office.
The information that is encrypted under these numbers is open to everyone. Any citizen of the Russian Federation can contact a tax organization and ask for data from a particular enterprise. All information is stored in the state register.
