Procedure of identifying unreliable information on legal entities in the Unified State Register of Legal Entities

Validation of data included in the Unified State Register of Legal Entities (EGRUL) was mentioned briefly in the publication from 23.07.2015 “Changes in state registration procedure of legal entities”.

For the reference: according to the Federal Law as of 30.03.2015 N 67-FL “On introducing amendments to certain legislative acts of the RF in terms reliability of data filed under the state registration of legal entities and sole entrepreneurs”, validation should be conducted through:

• Study of documents and data on registering authority, including objections of parties concerned, documents and commentaries of an applicant;
• obtaining commentaries from persons potentially acknowledged about information on circumstances being significant for validation, as well as documents and data on the subject of validation;
• inspection of real estate;
• involving specialists or experts in validation.

Order of the Federal Tax Service No. MMV-7-14/72@ of February 11, 2016 “On the endorsement of the grounds, terms and methods to implement the measures specified in Item 4.2 of Article 9 of the Federal Law on the state registration of legal entities and individual entrepreneurs, procedure for use of results of these measures, form of written appeal against anticipated state registration of changes in the charter of legal entity or anticipated entry of information in the Unified State Register of Legal Entities, form of application of the natural person challenging incorrect information about him in the Unified State Register of Legal Entities” ,develops and specifies the procedure of identification of unreliable information on legal entities in EGRUL and carrying out inspections.

The following circumstances may be grounds for such inspections:

• written reasoned and documented objections of parties concerned against registration of amendments in the charter of a legal entity or entering other data in EGRUL;
• distinctions between information in the documents filed for registration and data already containing in the tax authorities;
• registration at addresses of mass registration (5 or more companies at one address);
• demolished real estate objects at the registration address, or lack of possibility to use addresses for communication with legal entities (for example addresses of state authorities, military units, etc.);
• objections of property owners against registration in the address;
• inclusion in EGRUL of information on new addresses with further change in the location of organizations being subjects of on-site tax audits in progress (the entry into force of the act on the audit results is considered as the end of the audit), as well as legal entities having debts on taxes, fines and penalties;
• availability of information regarding persons with the right to act without a power of attorney (for LLC members) on entries made earlier in EGRUL on unreliability of information about them, on bringing to administrative responsibility for the failure to file or provide false information to the registering authority and with unexpired term of bringing them to responsibility;
• filling of applications for withdrawal of participants from LLC registered before 01/01/2016, without notarial certificates;
• participation of two or more persons in the reorganization of legal entities;
• on-site tax inspections in progress regarding the termination of activities after reorganization of legal entities or having tax arrears by such organizations;
• applications filed by parties concerned about unreliability of the information already containing in EGRUL.

Measures to verify the reliability of information are carried out by the registering authority, with the involvement of the territorial offices of the Federal Tax Service. In case of necessity in additional documents and information, as well as inspection of real estate, specialists and experts are involved.

Verification of the information reliability has be carried out within the time limits of registration. Otherwise, the verification period may be extended, but not more than for 2 months, or registration is suspended.

Inspections at initial registration in EGRUL are conducted only through studying the documents and data, including objections of parties concerned; requests for clarifications and additional documents from applicants are acceptable. The order determines the legal form of such clarifications. Moreover, tax authorities have right to request explanations (including with summons to the registering authority) from persons potentially having information being significant in decision-making. In case of initial inspection, the registration cannot be suspended.

If there is unreliable information provided for EGRUL, the decision to refuse the state registration is made.

In case of unreliability of data already containing in EGRUL detected during the inspection (about address; shareholders or participants; shares or their charging; shareholders register keepers; manager of stakes included in the estate; persons having the right to act without a power of attorney (name, patronymic, passport number, INN), the registering authority gives the legal entity, its shareholders or participants a notice to provide reliable information. It should be done no longer than in 30 days from the date of the notification. In case of failure to provide reliable information within the specified period, the registering authority enters a record about unreliability of data in EGRUL.

If the inspection was conducted upon the person concerned about the unreliability of data already available or re-included in EGRUL, the applicant should be informed of the results no more than 10 days after the completion of the verification procedures.

The following forms of applications are attached to the order: P34001 - on unreliability of information in EGRUL for individual, P34002 - on unreliability of information included in EGRUL from the person concerned, P38001 - on objection of the person concerned regarding the forthcoming state registration of amendments to the charter of the legal entity or in EGRUL.

Since September 1, 2017 it is sufficient to have a record in EGRUL about unreliability of data within 6 months for the compulsory liquidation of the company.

Subscribers of the Information and Analytical system Globas-i® can look through records about unreliability of data in EGRUL. Using the “Monitoring” service, it is possible to monitor changes occurring with counterparties, including in registration documents.