How to make changes to the tax office. General procedure for making changes to the Unified State Register of Legal Entities. Changing information about LLC participants
The Unified State Register of Legal Entities contains basic information about commercial companies. Such information must be up-to-date, so companies are required to promptly notify the state of their changes. In this article, we have collected important information for you about making changes to the Unified State Register of Legal Entities.
Information stored in the state register
The Unified Register is a federal database that stores information about all enterprises registered in the country. The state register contains information not only about operating companies, but also about companies that have ceased operations due to reorganization or liquidation.
Records kept in the state registry are publicly available. For this reason, the law provides for the need for timely updating of information. The responsibility for updating data falls partly on registered businesses.
According to clause 1 of Article 5 of Federal Law N129 “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001, the registration records of the database of legal entities store:
- date of registration of the legal entity;
- method of formation of a legal entity (creation or reorganization);
- organizational and legal form;
- full and abbreviated name;
- legal address;
- email address;
- information about the founders;
- information about the manager;
- types of economic activities carried out;
- data on branches and representative offices;
- information about constituent documents;
- size of the authorized capital;
- information about the assigned TIN, policyholder number, licenses;
- notes on reorganization, liquidation, bankruptcy proceedings;
- other information.
Some of this information may change during the operation and development of the enterprise. Not all managers know in what cases the company is obliged to make these changes to the Unified State Register of Legal Entities and how best to do this.
In what cases is it necessary to make changes to the Unified State Register of Legal Entities?
The Unified State Register of Legal Entities must be adjusted if any data is changed, a record of which is stored in the state register. However, much of the information in the register comes from the company itself and from other sources. For example, if a company opens a new current account or receives a license, then the necessary materials will be transferred to the state register by a banking organization or licensing company. The same thing happens when the founder’s passport is changed - the information is sent to the registry by the passport office. In such situations, it is not necessary to do anything, although to be on the safe side, you can check for updated data on the tax office website (we will discuss how to do this below).
If information changes that does not depend on external organizations and relates only to the internal affairs of the company, then information about them will have to be entered into the register by the company’s personnel. In this case, it matters whether the reforms being carried out affect the constituent documentation of the company. Further actions to update the registry depend on this. A list of possible situations when it is necessary to register changes in the Unified State Register of Legal Entities by the company itself is presented in the following table.
Errors in accounting documentation can lead to trouble with the tax authorities. If you don’t have time to understand the intricacies of document management, contact.
Documents for making changes to the Unified State Register of Legal Entities
The list of required papers is specified in Art. 17 of Federal Law N129. In addition, if the changes affect the constituent papers, before updating the state register, it is necessary to hold a meeting of the founders or document the decision of the sole founder to change the organization’s charter.
Next, depending on the situation, the necessary application form is filled out and the necessary documentation is collected. Below is a list of papers that may be required to correct data in the state register. You can collect and fill them out correctly yourself or by assigning this task to. It is effective and inexpensive; reputable companies are ready to provide their clients with conscientious work.
| If the amendments do not affect the charter | If the charter changed | |
| Application form | P14001 (download application form) | P13001 (download application form) |
| List of documents for submission to the Federal Tax Service |
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The papers must be sent to the Federal Tax Service department or the multifunctional center at the location of the company. They can be submitted personally by the director of the company, as well as by an employee who has the right to represent the interests of the company without a power of attorney, or by a third party with a notarized power of attorney. Documents can also be sent by mail with a list of attachments and a declared value of the letter.
The most modern way is to send an application in the form of electronic documents. This will require the applicant's electronic signature and software available on the Federal Tax Service portal. In some cases, the papers may be submitted by a notary: for example, when completing a transaction for the sale of the founder’s share.
Important! The signature placed on the paper application form must be notarized. This is not required when submitting documents electronically.
Deadlines for making changes to the Unified State Register of Legal Entities
An application to edit information in the register must be submitted within three working days from the date of updating this information. When changing the address, a notice of the upcoming relocation of the company is first submitted - this must also be done within three days after the relevant decision is made. At least 20 days must pass between the registration of the intention to move the company and the actual change of address.
Important! For violation of deadlines, administrative liability is provided under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 5,000 rubles. on the guilty official
If the preparation and sending of documents went without errors, the updated data will appear in the register within 5 working days after the application.
State duty for making changes to the Unified State Register of Legal Entities
Confirmation of payment of the state duty is required only when editing constituent documents. Corrections that do not affect the charter of the enterprise can be registered free of charge.
The fee for editing the organization's charter and making amendments to the state register in 2018 is 800 rubles.
Checking the state register update
There are two ways to make sure that the information in the state register has already been corrected:
request a fresh extract from the Unified State Register of Legal Entities from the Federal Tax Service;
use the online service to view information about the company.
To provide a paper extract, the tax office will ask you to pay a fee of 200 rubles. (400 rubles for urgent delivery). You can check changes to the Unified State Register of Legal Entities on the tax website for free.
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Registration form P14001 is intended for reporting changed information about the organization, which is published in the Unified State Register of Legal Entities, but does not require changes. If new information for the Unified State Register of Legal Entities changes the Charter, then this is reported in the form. The forms were approved by Order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/25@ and remain relevant in 2019.
Form P14001 is used not only to make changes to the Unified State Register of Legal Entities, but also to correct detected errors in the state register in order to bring this information into compliance with the Charter.
In what cases is form P14001 filled out?
- Everything related to a share in an LLC: sales, gifts, inheritance, and distribution of its share.
- Change of director.
- Change of legal address, if it does not change in the Charter (the Charter indicates only the locality, without a detailed address, and the new address will be in the same locality).
- Changing OKVED codes, if this does not contradict information about the types of activities of the company specified in the Charter.
- Correcting errors in the Unified State Register of Legal Entities.
When making various changes (for example, a change of director and addition of OKVED codes), you can submit one application on form P14001, but you cannot indicate in one application a change in registration information and correction of errors in the Unified State Register of Legal Entities.
How to fill out form P14001?
Form P14001 is even more voluminous than form P13001, it has 51 pages: the title page and application sheets from “A” to “P”. All pages of form P14001 do not need to be filled out, but only those that indicate the changed information. Continuous numbering is included in the form, i.e. The first page will be the title page, and then only completed pages will be numbered. There is no need to turn in blank pages.
When changing information in the Unified State Register of Legal Entities, on the title page of form P14001, in paragraph 2, put the number “1” - “due to a change in information about the legal entity.” When correcting errors on the title page of form P14001, in paragraph 2, enter the number “2” - “in connection with the correction of errors made in a previously submitted application.”
The applicant for form P14001, in contrast to form P13001, can be a much wider range of persons (manager, founder or participant of an LLC, notary, executor of a will, etc.), a total of 16 categories indicated on page 1 of sheet “P”.
Below we provide the current form of form P14001 and examples of how to fill it out in different situations. Since all registration forms are approved by one document, the requirements for filling out the P14001 form are the same as for the form.
Change of LLC director.In form P14001, fill out the title page, sheets “K” and sheets “P”. We fill out sheets “K” for both directors - old and new.
On page 1 of sheet "K" for the former director in the “Reason for entering information” section, indicate the number “2”, i.e. "Termination of powers." Next, we enter the data of the former director in section 2 “Information contained in the Unified State Register of Legal Entities.” Section 3 in this case is not completed.
On page 1 of sheet "K" for the new director in the “Reason for entering information” section, indicate the number “1”, i.e. "The assignment of powers." Next, we enter the data of the new director in section 3 “Information to be entered into the Unified State Register of Legal Entities.” Section 2 in this case is not completed. The data of the new director is entered on sheets “R”, because he is the applicant in this case.
Adding OKVED codes. Please note: Form P14001 is submitted if there are no changes to the Articles of Incorporation. If these changes are needed, then you need to fill out form P13001.
On the title page of form P14001 in paragraph 2 we put the number “1” - “due to a change in information about the legal entity.” Next you need to fill out sheets “N”. On page 1 of sheet “N” we enter the codes that need to be entered into the Unified State Register of Legal Entities, and on page 2 of sheet “N” - the codes that will be excluded from the register.
When changing the main type of activity, enter the new OKVED code on sheet “N” page 1, and the old code on sheet “N” page 2. If we only enter additional codes, then we fill out sheet “N” page 1, and if we only exclude the previous codes, then, accordingly, sheet “N” page 2.
If one sheet “H” was not enough to indicate all the added (or excluded) codes, then you can fill out additional sheets. We remind you that we indicate OKVED codes of at least four digits. They should be entered not in a column, but line by line - from left to right
All that remains is to fill out all the pages of sheet “P”. The applicant in this case is the head of the organization, and his details are indicated in the form.
Notarized purchase and sale of shares. If it does not occur within the framework of the preemptive right, then it must be formalized by a notary. In case of a notarized purchase and sale of a share, the contract is drawn up by a notary and he himself submits form P14001 to the tax authority.
In this case, fill in:
- title page;
- sheets for participants “B”, “G”, “D”, “E”, according to their category (Russian organization; foreign organization; individual; subject of the Russian Federation);
- sheets “P” for the applicant, i.e. share seller.
Withdrawal of a participant from the LLC. When there is not a purchase and sale of a share, but a payment of compensation equal to its value. The share itself passes to the company, which must distribute it among the participants, sell it or redeem it within a year. The Federal Tax Service must be notified of the participant’s withdrawal within a month after such a decision is made.
As usual, fill out the title page and sheets “P” for the applicant, who in this case will be the head of the LLC. As for other sheets, there are two options:
- If within a month after the decision was made, the share of the withdrawing participant was distributed, then fill out sheets for participants “B”, “D”, “D”, “E”, respectively, according to their category (Russian organization; foreign organization; individual; subject of the Russian Federation) . In this case, only the first page of the corresponding sheet is filled out for the former participant, and for the participants among whom his share was distributed, new information about the share in the authorized capital is also indicated, i.e. nominal value and size. In sheet “Z” I reflect information about the transfer of the share to the company and its distribution among the participants.
- If within a month the fate of the share has not been decided, then you will have to report changes in registration information on form P14001 twice. First, this will be a message about the withdrawal of a participant from the LLC, for which they fill out a sheet corresponding to the former participant and sheet “Z” about the transfer of the share to the company. Then, when the share is distributed, sheets are submitted for the participants who are co-owners of this share and sheet “Z”, which will indicate the new sizes of the participants’ shares.
Correction of erroneous information about the organization in the Unified State Register of Legal Entities
Errors in the Unified State Register of Legal Entities, despite the fact that the information in the Charter is correct, can arise both through the fault of the tax authorities and through the fault of the legal entity. A discrepancy between the information from the Charter and that contained in the extract from the Unified State Register of Legal Entities may cause refusal of notary services, opening a bank account, obtaining a license, concluding transactions with counterparties, etc.
When receiving registration documents from tax authorities, you must carefully check the information entered in the Unified State Register of Legal Entities. If an error is detected at the stage of issuing documents, the tax inspector draws up a comment card. Well, if errors surfaced after they were entered into the state register, then form P14001 is filled out.
We remind you that if there are errors not only in the information in the Unified State Register of Legal Entities, but also in the Charter, this must be reported using form P13001.
When correcting errors in the register, submit the cover page of form p14001; “P” sheets for the applicant and sheets containing correct information:
- sheet “A” if there is an error in the name of the legal entity;
- sheet “B” if there is an error in the organization’s address;
- sheets for participants “B”, “D”, “D”, “E”, according to their category, in case of an error in the data about the participants;
- sheet “K” if there is an error in the information about the director;
- sheet “P” if there is an error in the amount of the authorized capital
On the title page, be sure to indicate the state registration number of the entry in the Unified State Register of Legal Entities that needs to be corrected.
Change of passport data of the leader and participants
The Federal Tax Service itself makes changes to the passport data of the director and participants of the LLC in the state register automatically, within five working days after receiving such information from the Federal Migration Service. In this case, you do not need to submit Form P14001. To make sure that the Unified State Register of Legal Entities contains up-to-date passport information of the manager and participants, you can request an extended extract through the tax office.
If it turns out that there are no new passport data in the statement (which may lead to problems with banks, counterparties, or government agencies), then you must submit a free-form application to the registration authority about unreliable registration information. The application will need to be accompanied by a copy of the new passport and copies of the decision/minutes of the meeting on changing the passport data.
Procedure for submitting an application in form P14001
Depending on the situation, the package of documents for reporting new registration information also includes:
- minutes of the general meeting of participants or the decision of the sole participant to change registration information;
- agreement on the sale of the share and a document confirming its payment;
- certificate of right to inherit a share;
- participant’s statement about leaving the LLC;
- documents confirming the right to use the premises at the new address (lease agreement, letter of guarantee from the owner or a copy of the certificate of ownership);
There is no state fee when submitting an application in form P14001
The authenticity of the applicant's signature on form P14001 must be notarized. The notary mark is affixed on page 4 of sheet “P”. You must report changes in registration information using form P14001 to the registering tax office within three working days (Article 5 of the Law “”).
Good afternoon.
Change of legal entity addresses and abbreviated name - Form 13001 application.
Change of activities - application form 14001.
The following is submitted to the tax office:
1. A notarized power of attorney from the director of the company for the representative or he himself comes with a passport.
2. Decision to amend the charter and change types of activities.
3. Charter (two originals).
4. Lease agreement for a new address (a certified copy is possible; this is not mandatory, but not yet a superfluous document).
5. Payment of duty.
6. The statements themselves, certified by a notary.
Do not need anything else. You can take it with you, but you are unlikely to need the other documents you specified.
Article 17. Documents submitted for state registration of changes made to the constituent documents of a legal entity, and changes to information about a legal entity contained in the unified state register of legal entities
(as amended by Federal Law dated June 23, 2003 N 76-FZ)
1. For state registration of changes made to the constituent documents of a legal entity, the following shall be submitted to the registration authority:
a) an application for state registration signed by the applicant in the form approved by the federal executive body authorized by the Government of the Russian Federation. The application confirms that the changes made to the constituent documents of a legal entity comply with the requirements established by the legislation of the Russian Federation, that the information contained in these constituent documents and in the application is reliable, and that the procedure established by federal law for making a decision on making changes to the constituent documents of a legal entity has been observed. ;
(as amended by Federal Law No. 160-FZ of July 23, 2008)
b) a decision to make changes to the constituent documents of a legal entity or another decision and (or) documents that, in accordance with federal law, are the basis for making these changes;
(clause “b” as amended by Federal Law dated December 29, 2012 N 282-FZ)
c) changes made to the constituent documents of a legal entity, or the constituent documents of a legal entity in a new edition in two copies (in case of submission of documents directly or by post), one of which with the mark of the registering authority simultaneously with the document provided for in paragraph 3 of Article 11 of this Federal Law, is issued to the applicant or his representative, acting on the basis of a notarized power of attorney and providing such a power of attorney or a copy thereof, the accuracy of which is certified by a notary, to the registration authority, or sent by mail. If the documents provided for by this article are submitted to the registering authority through a multifunctional center, one copy of the amendments or constituent documents provided for in this subparagraph with a mark of the registering authority is sent by this body simultaneously with the document provided for in paragraph 3 of Article 11 of this Federal Law to the multifunctional center, which issues the specified copy of the amendments or constituent documents simultaneously with the document provided for in paragraph 3 of Article 11 of this Federal Law to the applicant or his representative, acting on the basis of a notarized power of attorney and providing such a power of attorney or a copy thereof, the accuracy of which is certified by a notary, to the multifunctional center. If the documents provided for in this article are sent to the registration authority in the form of electronic documents using public information and telecommunication networks, including a single portal of state and municipal services, the changes provided for in this subparagraph or constituent documents in electronic form are sent in one copy. The registering authority, to the email address specified by the applicant, simultaneously with the document provided for in paragraph 3 of Article 11 of this Federal Law, sends changes or constituent documents submitted by the applicant in electronic form and signed with the electronic signature of the registering authority. A copy of these changes or constituent documents on paper with a mark from the registering authority is issued to the applicant or his representative, acting on the basis of a notarized power of attorney and providing such a power of attorney or a copy thereof, the accuracy of which is certified by a notary, to the registering authority, or sent by mail if the applicant indicates the need receipt and method of obtaining these documents when sending the documents provided for in this article to the registration authority;
(clause “c” as amended by Federal Law dated 05.05.2014 N 107-FZ)
d) document confirming payment of state duty.
2. To make changes to the Unified State Register of Legal Entities relating to information about a legal entity, but not related to changes in the constituent documents of the legal entity, an application signed by the applicant for making changes to the Unified State Register of Legal Entities is submitted to the registration authority in the form approved a federal executive body authorized by the Government of the Russian Federation. 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. In the cases provided for by the Federal Law “On Limited Liability Companies”, in order to make changes to the unified state register of legal entities concerning the transfer of a share or part of a share in the authorized capital of a limited liability company, documents confirming the basis for the transfer of a share or part of a share are submitted.
In this article we will look at filling out P14001 to make changes to the Unified State Register of Legal Entities, including correcting errors in the Unified State Register of Legal Entities made in a previously submitted application using the example of a limited liability company, namely:
Before filling out form P14001, you need to know several important points:
1. You can combine several changes in one form P14001 by filling out the appropriate application sheets (for example, withdrawal of a participant and distribution of his share + change of general director + adding OKVED codes).
2. It is impossible to correct errors and make changes to the Unified State Register of Legal Entities in one action; in this case, two forms P14001 are submitted.
3. The entry of a new participant into the LLC by increasing the authorized capital is carried out using form P13001.
4. To make any changes to the constituent documents, an application is submitted in form P13001.
5. The entry of a new participant into the LLC without increasing the authorized capital is carried out through, as well as through or, owned by the company participant.
6. Before submitting for state registration, the applicant puts his signature in the corresponding line of sheet P of application P14001, the authenticity of which must be certified by a notary. The application in form P14001 is completed by a notary.
7. Now, from May 5, 2014, if an application is submitted by an authorized person, a notarized power of attorney is required (Federal Law N 129-FZ, Chapter III, Art. 9, Clause 1, second paragraph).
8. If the general director or participant changed their last name, registration at the place of residence in the Russian Federation, or passport of a citizen of the Russian Federation, then reporting this to the tax office using form P14001 is not mandatory. The authorities of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities ().
9. If you fill out the application form manually, fill it out using a pen with black ink in capital block letters. Submissions using the software must be in capital letters, 18-point Courier New font.
10. Double-sided printing of documents submitted to the registration authority is prohibited.
11. There is no state duty charged for state registration of changes in the Unified State Register of Legal Entities in the form P14001.
12. You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”
Attention! To view samples of filling out the P14001 form, you will need a free program for reading PDF files, the latest version of which can be downloaded from the official Adobe Reader website.Information required when filling out form P14001:
Based on the results of registering changes in form P14001, you will receive:
Unified State Register of Legal Entities.
Form P14001 is used when a participant leaves the LLC and distributes his share transferred to the company among the remaining participants in proportion to their shares in the authorized capital. When exiting through distribution, page 1 of the application is filled out, corresponding to Sheets B, D, D, E - participants of the LLC, Sheet 3 - share of the LLC, Sheet R - the applicant. The applicant in this case is the head of the company. When submitting changes to the tax office for state registration with form P14001, certified by a notary, an application for the withdrawal of a participant from the company, certified by a notary, and a decision (protocol) on the distribution of the share transferred to the company are submitted.
Attention! A participant in a company has the right to leave the company by alienating a share to the company, regardless of the consent of its other participants or the company, if this is provided for by the charter of the company (Federal Law No. 14-FZ, Chapter III, Article 26, Clause 1). Otherwise, withdrawal from the society can be carried out only with the consent of other participants.
Form P14001 is used for the notarized purchase and sale of a share in an LLC. To do this, fill out page 1 of the application, corresponding to Sheets B, D, D, E - LLC participants and Sheet R - applicant. The applicant in this case is the seller of the share, a member of the LLC. During the notarized purchase and sale of a share, the notary draws up a corresponding agreement, certifies the application P14001 and himself submits documents for state registration of changes to the tax office.
Attention! A company participant has the right to sell or otherwise alienate his share or part of the share in the authorized capital of the company to one or more participants of the company. The consent of other participants of the company or company to carry out such a transaction is not required, unless otherwise provided by the charter of the company.
A company participant who intends to sell his share or part of a share in the authorized capital of the company to a third party is obliged to notify in writing the other participants of the company and the company itself by sending through the company at his own expense an offer addressed to these persons and containing an indication of the price and other conditions of sale . Members of the company have a pre-emptive right to purchase a share of an LLC or a part of the share of a participant in an LLC at the price offered to a third party or at a price different from the price offered to a third party and predetermined by the charter of the company.
Form P14001 is used when purchasing a share from a company by a third party, as well as when purchasing a share from a company by a participant. To do this, fill out page 1 of the application, corresponding to Sheets B, D, D, E - participants of the LLC, Sheet 3 - share of the LLC, Sheet R - the applicant. The applicant in this case is the head of the company. When submitting changes for state registration, the following documents are submitted to the tax office:
Form P14001, certified by a notary;
- an application for the withdrawal of a participant from the company, certified by a notary (if the withdrawal of the participant and the sale of the LLC share occurs in one stage);
- decision (protocol) on the sale of a share owned by the company;
- an agreement on the sale of a share owned by the company to a third party or participant (a simple written form of the agreement);
- a receipt or other document confirming payment of the share under the agreement.
Attention! The preemptive right to purchase an LLC share does not apply in this case.
Form P14001 is used when inheriting a share of an LLC. In this case, page 1 of the application is filled out, Sheets D for the testator and the heir, Sheet R - the applicant. The applicant for this type of registration is the heir himself. When inheriting a share, the notary certifies the application P14001, signed by the heir, the documents are submitted for state registration of changes to the tax office along with a notarized copy of the certificate of inheritance and the decision (protocol) of the LLC confirming the transfer of the share or part of the share to the heirs of citizens who were members of the company.
The inheritance of a share can be accepted within six months from the date of opening of the inheritance, that is, from the date of death of the LLC participant. If during this time the heirs are not present or do not want to enter into inheritance rights, then the share of the deceased participant passes to the balance of the company.
Attention! To have the right to participate in the management of the company’s affairs, the heir must obtain a certificate of the right to inherit a share from the notary conducting the inheritance case, after which, if the deceased was not the only participant, apply in writing to the LLC participants to obtain consent to transfer the company’s share.
Changing the address of an LLC in the Unified State Register of Legal Entities without amending the charter is carried out using form P14001, the new legal address is indicated on Sheet B of the application. When submitting changes to the tax office for state registration with form P14001, certified by a notary, documents are submitted to the new legal address (copy of the certificate of ownership, copy of the lease agreement).
Form P14001 is used when changing the director of an LLC. When appointing a new director of an LLC, page 1 of the application is filled out, Sheet K on the termination of the powers of the old director and Sheet K on the assignment of powers to the new general director of the company, Sheet R - the applicant. The applicant in this case is the new director of the LLC. When submitting changes to the tax office for state registration with form P14001 certified by a notary, a decision (protocol) on the appointment of a new general director of the LLC is submitted.
Form P14001 is used when changing the passport details of the general director of an LLC. In this case, page 1 of the application is filled out, Sheet K about changing information about the person, Sheet R - the applicant. The applicant in this case is the general director of the LLC. When submitting changes to the tax office for state registration with form P14001, certified by a notary, a decision (protocol) is submitted to make changes to the Unified State Register of Legal Entities in connection with the change of passport data of the general director of the LLC.
Attention! If the head of the company has changed his last name, registration at the place of residence in the Russian Federation, or passport of a citizen of the Russian Federation, then reporting this to the tax office using form P14001 is not mandatory. The authorities of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities (Federal Law No. 129-FZ, Chapter II, Article 5, Clause 4, fifth paragraph).
Form P14001 is used when changing the passport details of an LLC participant. In this case, page 1 of the application is filled out, Sheet D for making changes to information about the participant, Sheet R - the applicant. The applicant in this case is the general director of the LLC. When submitting changes to the tax office for state registration with form P14001, certified by a notary, a decision (protocol) is submitted to make changes to the Unified State Register of Legal Entities in connection with a change in the passport data of the LLC participant.
Attention! If a member of the company has changed his last name, registration at the place of residence in the Russian Federation, or passport of a citizen of the Russian Federation, then reporting this to the tax office using form P14001 is not mandatory. The authorities of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities (Federal Law No. 129-FZ, Chapter II, Article 5, Clause 4, fifth paragraph).
Form P14001 is used when making changes to information about codes according to the All-Russian Classifier of Types of Economic Activities (OKVED). In this case, page 1 of the application is filled out, Sheet N, page 1 of the application - types of activities to be included, Sheet N, page 2 of the application - types of activities to be excluded, Sheet R - the applicant. The applicant in this case is the general director of the LLC.
If you need to add additional activities:
1. Select the necessary types of activities according to OKVED (at least 4 digital characters);
2. We enter them into Sheet N, page 1 of application P14001 in the “Codes of additional activities” in accordance with the sample presented below.
If you need to exclude additional activities:
1. Select the types of activities to be excluded (current types of activities can be viewed in the extract from the Unified State Register of Legal Entities; if it is not available, you can order a current electronic extract from the Unified State Register of Legal Entities);
2. We enter them into Sheet N, page 2 of application P14001 in “Codes of additional activities” in accordance with the sample presented below.
If you need to change your main activity:
1. We enter a new code in Sheet N, page 1 of application P14001 in the “Code of the main activity”;
2. We enter the old code in Sheet N, page 2 of application P14001 in the “Code of the main activity”;
3. If it is necessary to leave the old code of the main activity, we enter it as an additional one in Sheet N, page 1 of application P14001 in “Codes of additional activities” in accordance with the sample presented below.
Attention! There can only be one main activity code. The codes are filled in line by line from left to right. At least 4 digital characters of the type of activity must be indicated. If necessary, fill out several sheets H of the application. Blank application sheets do not need to be numbered and printed, i.e. If you are only adding types of activities, then you do not need to print out the blank “Sheet H page 2” of the application.
When submitting changes to the tax office for state registration using form P14001, certified by a notary, a decision (protocol) is submitted to amend information about OKVED codes.
Form P14001 is used in situations where the Unified State Register of Legal Entities contains an error, but all the data in the constituent documents is correct. In this case, page 1 of the application is filled out, where the number 2 is placed - in connection with the correction of errors made in the previously submitted application, the state registration number of the previously submitted application containing errors is indicated and the necessary corrections are made to the corresponding sheets; Sheet R - applicant. The applicant in this case is the general director of the LLC. When submitting changes to the tax office for state registration with form P14001 certified by a notary, a decision (protocol) is submitted to make changes in connection with the correction of errors made in the previously submitted application.
Prepare a set of documents for making changes in form P14001 online
Do you want to make changes to the Unified State Register of Legal Entities, but do not want to understand the intricacies of filling out form P14001 and are afraid of being refused? Use the online document preparation service, which will help you prepare documents for registration of changes without errors! Our lawyers will check the prepared documents and provide the necessary advice and answers to any question.
Leave your comments and suggestions for improving this article in the comments. Article viewsNecessity make changes to the Register may arise both due to the requirements of changing legislation and for internal organizational reasons.
In this case, registration of changes in the Register may be accompanied by amendments to the Charter, and can be carried out without them.
Changes in the Unified State Register of Legal Entities, accompanied by amendments to the Charter:
Changes in the Unified State Register of Legal Entities, not accompanied by amendments to the Charter:
Making a decision
First of all it is necessary document the decision on amendments to the Charter and on registration of these innovations in the Unified State Register of Legal Entities. This decision must be made by all members of the LLC and must be in writing.
If the changes do not concern amendments to the Charter and should be recorded only in the Register, then the law does not require submission to the tax service minutes of the meeting on this occasion.
However, often employees of the Federal Tax Service in this case also consider it mandatory to have minutes of the meeting of LLC members or decisions the only participant that the organization envisages certain changes.
Such a protocol (decision) may also be requested by notaries who certify an application for changes in the Unified State Register of Legal Entities. Experts recommend draw up such a decision or protocol in any case.
Standard form There is no such protocol/solution. You can formalize it with a few simple points, which indicate:
In this case (if we are not talking about a single participant), Article 181.2 of the Civil Code establishes that in order to make a decision, the number of those gathered must be at least half of the list of all members of the LLC. The decision is signed by the chairman and secretary or all participants of the meeting.
Civil Code of the Russian Federation. Article 181.2. Making a decision at the meeting
1. The decision of the meeting is considered adopted if the majority of the meeting participants voted for it and at least fifty percent of the total number of participants in the relevant civil law community participated in the meeting.
The meeting's decision may be made by absentee voting.
2. If there are several issues on the agenda of a meeting, an independent decision is made on each of them, unless otherwise established unanimously by the participants of the meeting.
3. A written protocol on the adoption of a meeting decision is drawn up. The minutes are signed by the chairman of the meeting and the secretary of the meeting.
- date, time and place of the meeting;
- information about persons who took part in the meeting;
- information about persons who voted against the meeting’s decision and demanded that this be recorded in the minutes.
- the date before which documents containing information about voting by members of the civil law community were accepted;
- information about persons who took part in the vote;
- voting results for each item on the agenda;
- information about the persons who carried out the vote count;
- information about the persons who signed the protocol.
We prepare documents
When making changes to the Register with amendments to the Charter, first of all you will need decision/protocol about the necessary changes and application in form P13001, signed by the manager and certified by a notary.
These two documents may require copies of the following documents:
- legal entity registration certificate;
- certificate of tax registration of the legal entity;
- if the legal entity was registered earlier than July 1, 2002, then a certificate of assignment of the OGRN;
- Charter (preferably with changes already made) in two copies.
When making changes without amendments to the Charter, you need to prepare a protocol/decision on making changes and application in form P14001.
Fill out the application
Deadlines
What are the deadlines for making changes to the Unified State Register of Legal Entities?
The legal entity is obliged to notify the tax service of changes that need to be registered in the Unified State Register of Legal Entities no later than three working days from the day these changes took place. This does not apply to changes in the passport data of the head or members of the Company.
If documents are submitted directly to the tax service or MFC, then these authorities issue a receipt confirming receipt of documents on the day of submission. When sending documents by post, a receipt is also sent by mail within one working day after the date of receipt. If documents are submitted electronically, a receipt is sent to the applicant’s email address no later than one working day after receiving the files.
Registration of changes in the Register does not take more than 5 working days from the moment the tax office receives the documents. After this, a corresponding entry appears in the Unified State Register of Legal Entities, and the applicant is issued (or sent by post) documents established by law, confirming registration changes in the Register.
What do we get?
As a result of all actions to register changes in the Unified State Register of Legal Entities, the applicant must receive either Unified State Register of Legal Entities sheet, or, if changes were made to the Register by amending the Charter, a record sheet and a copy of the Charter, marked with the entry of the registering authority.
The Record Sheet contains all information regarding the content and time of registered changes, as well as the data of the applicants, the list of documents provided and the data of the registering authority.
Penalty for late deposit
If you do not comply with the three-day deadline for submitting to the tax office documents on changes subject to registration in the Unified State Register of Legal Entities, then officials under the third paragraph of Article 14.25 of the Code of Administrative Offenses may receive a warning or be fined 5,000 rubles.
Code of the Russian Federation on Administrative Offences. Article 14.25. Violation of legislation on state registration of legal entities and individual entrepreneurs
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 -
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 -
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.
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.
How to check if the changes have taken place?
To check, what information currently appears in the Register, that is, registration status, you can use the section “Information on state registration of legal entities” on the nalog.ru website.
Search for information There are two ways to do it:
- indicate OGRN or TIN;
- enter the name and (if necessary) region.
You can also order both paper and electronic. Electronic An extract can be requested on the same website in the section “Providing information from the Unified State Register of Legal Entities” using:
- registration via your email address and password;
- taxpayer's personal account.
Electronic the extract is issued in PDF format with a digital signature. Order paper extracts are provided through the taxpayer’s personal account or through the State Services website.
Correctly registering and verifying changes in the Unified State Register of Legal Entities is not the easiest undertaking. Can I entrust this specialists for a certain amount. Or you can very carefully read the laws, expert advice and numerous instructions - and do everything independently and free.
