IRS received the right to verify the accuracy of the information upon incorporation, and amendments to the register, and the ability to suspend the registration. It happened in the beginning of 2016, but in June came into force the Order FNS from 11.02.2016 MMV-7-14/72@ the Ministry 20.05.2016 No. 42195) concerning identification in the incorporation of false information about legal entities and related activities.
Public authorities have the clear ability and were, of course, use it actively. The new realities of communication with the registering authority can be called “end of an era alternative liquidation”. A favorite by many business diagram — closed the company and merged it somewhere now, will not operate. Naïve-intuitive business goes. On the other hand, and register the company became more difficult risks at the start increased.
First, the tax authorities pay attention to the address of the company. They began to track “bad ‘” by which was five or more organizations, which obviously cannot be used to communicate with the company (for example, the building is a government body, military unit, etc.). Interestingly, under suspicion are often the major business centres and industrial zones where under one address can be a dozen buildings. If the address is still “good”, and a large number of registered legal entities is due simply to the large area of the business center, the problem is solved by providing a letter from the property owner confirming the actual presence there of the company. If the owner filed to the IRS objection to the use of the address for registration of legal entities, the tax is guaranteed to know about it. Particularly, we study the cases when the company wants to change the address, even though in her relationship is not over test or she has tax debts.
Many lawyers who provide advice and assistance in the reorganization, noted that the validity of the legal ‘ never in such droves (and so biased) was not tested. Earlier departure on the new registration was a unique opportunity, and now he practiced often. Inspection of premises is carried out in the presence of two witnesses or a video recording application. According to the results, a Protocol.
Examined and the candidature of the Director. If a new Director in to EGRUL ever previously made record about the unreliability of the information he had previously been punished for failure (false or false) information in the register, the registration process can stop. Directors are often summoned for questioning to clarify information in person. This allows the tax authorities to cut the usage pattern of “shells moving around Pounds” — persons without a certain residence or with a defective legal capacity, prepared for a fee to sign anything. Directors now poll to determine the accuracy of declared information. To carry out these activities may involve specialists and experts. You can check the handwriting of the Director.
Under scrutiny were any changes. For example, when the operative legal entity has a new member, if he in to EGRUL ever made a record of inaccuracy. If the reorganization involves two or more companies; if the companies have not completed field examination or she has tax debts.
Registration authority may also direct inquiries to the district tax office that applies to the joining company with the requirement to provide information on site tax inspections, and the requirement to request explanations of Directors and members. District tax at the same time may require the provision of: reports, documents relating to financial and economic and administrative activities of the new company, and for periods prior to the reorganization, as well as information about the company that will include. That is verified by the reality of the business activities of the company: “zero” balances and a Director who all the time is “away on business”, never satisfied.
The tax is called in for questioning or conversation people need to have information about the reorganization, including information about the new company. And it’s not just her name and location, but also the purpose of accession, information on how, when and by whom the decision was made on reorganization, production characteristics of the company, its owners, etc.
In practice, the period of suspension of registration may be from four to six weeks. If the provided information and explanations to convince the Registrar, the registration will be completed successfully and changes will be made in the register. If it is established the inaccuracy of the information to be included in the register (for example, address information, about participants, about the person authorised to act on behalf of the organization without power of attorney), then the decision will be made about the refusal of registration.
It is also important to note that the registering body sends a notification of the need to provide accurate information entity. Such a provision is given only 30 days from the moment of sending (not receiving! ) notice. Therefore, it is important that, for the purposes of communication with the state Agency specified the address at which notice can be quickly obtained. If the company does not comply with the requirement, the registering body makes to EGRUL indication of the reliability of the information. Similar point in the future may complicate any registration procedure, as the trustworthiness of the company will be called into question, and this will inevitably result in greater scrutiny and increased attention.
In General, to cancel the debts of the company, the pacifier and the Executive Director of the homeless is becoming increasingly difficult. But on the other hand, to draw attention on risk and completely trustworthy companies that simply do not have time to understand the new rules of the game.
The authors ‘ point of view, articles which are published in the section “Opinions” may not coincide with ideas of editorial.