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.