The Register of Legal Entities (USRLE) contains important and up-to-date information about each organization registered in Russia. The founders and managers of companies are responsible for ensuring that the information they provide to the register is accurate.
During the course of its activities, information about the company in the Unified State Register of Legal Entities may become outdated. For example, an organization changes its types of activities, composition of participants, size and ratio of shares in the authorized capital, legal address, manager, etc. Such facts must be reported to the Federal Tax Service within three working days using form P13001 or P14001.
The Federal Tax Service ensures that the information included in the Unified State Register of Legal Entities is reliable. The discrepancy between information and real facts is revealed in different ways: during verification of the activities of counterparties, planned control activities, messages received from government agencies.
But there is another method that can be used by persons who discover that false information has been entered in the Unified State Register of Legal Entities regarding them. For this purpose, the so-called P34001 form has been developed. Let's figure out when and how it is filled.
Changes to the Unified State Register of Legal Entities in Moscow on a turnkey basis
Statement of false information
Unlike other registration applications, form P34001 was developed not so long ago - by order of the Federal Tax Service of Russia dated 02/11/2016 N ММВ-7-14 / [email protected] Such an application is submitted on their own behalf by individuals in respect of whom information about participation or management has been entered organization.
Please note that application P34001 is submitted by an individual only about the unreliability of information about him in the Unified State Register of Legal Entities in terms of participation or management. If errors are simply found in the name, for example, of the director, then form P14001 is sent.
In the order of the Federal Tax Service of Russia dated 02/11/2016 N MMV-7-14/72 there is another application form - P34002. With its help, interested parties can report to the Federal Tax Service about false information regarding the legal address, manager, founder.
What is the difference between the forms P34001 and P34002? Here are the main features:
- P34001 is submitted by the persons themselves about whom false information has been entered;
- R34002 is submitted by those who are interested in excluding false information from the Unified State Register of Legal Entities that does not directly relate to them.
In particular, form P34002 is submitted by the owners of premises where the legal address of the LLC is registered, but the company is no longer located there. For example, the lease agreement was terminated, and the company did not report a change in its location.
And now more about the situations in which form P34001 is submitted.
Change of OKVED for LLC in Moscow on a turnkey basis
In what cases can the tax office request explanations?
Inspectors of the Federal Tax Service are ordinary people who act in accordance with the regulations entrusted to them when conducting desk processing of incoming data from taxpayers. They may have questions in the following cases:
- Due to the fact that the declaration is only a confirmation of the events that occurred in the life of the taxpayer during the reporting period in terms of his receipt of one or another type of one-time or periodic income, most often the tax authorities have their own information regarding the individual, obtained from various competent sources.
Over the course of 90 days of a desk audit, this information is verified with the information presented in the report, which does not always coincide with each other. If such inconsistencies are discovered, inspectors will immediately send a letter demanding explanations regarding the discrepancies that have arisen.
When to submit form P34001
The Federal Tax Service is actively fighting mass founders and managers of legal entities. The initial check is carried out at the stage of LLC creation. If applicants are found in the relevant registers, registration will be denied.
In addition, the procedure for opening an LLC implies that the signature of the founders in form P11001 must be certified by an employee of the Federal Tax Service or a notary. This significantly reduces the risk that the LLC will be registered in the name of a person who has nothing to do with it.
But as for the heads of companies, only their passport data is indicated in form P11001. And a personal signature or presence at the Federal Tax Service is not required from them when registering an LLC.
In some cases, the tax inspectorate may suspect that the director in the company will be a nominee, so it calls him for a conversation. But this does not always happen, which is why a person is still registered as the head of an LLC without even suspecting it. It is clear that such companies are created with goals that are far from legal.
But even a very real manager can declare unreliability if, upon dismissal, the owners of the LLC are in no hurry to find a replacement for him. This situation arises quite often: the director has submitted a letter of resignation, all deadlines for submitting cases have passed, but no one has been appointed to the position in his place.
The former director cannot submit form P14001, because only the new director is authorized to do so. Previously, in such a situation, it was possible to exclude information about yourself from the Unified State Register of Legal Entities only through the court. But after the approval of form P34001, this issue is resolved out of court.
✐ Example ▼
As an example, we can cite the decision of the Arbitration Court of the Arkhangelsk Region in case No. A05-5080/2017. In mid-2015, the manager resigned due to the termination of his employment relationship at his own request. Moreover, he worked as a director for 5 years, that is, he was a real executive body.
However, the sole member of the LLC did not hire another manager or assign these powers to himself. As a result, the former director continued to be listed in the Unified State Register of Legal Entities. In January 2021, he sent an application to the Federal Tax Service on form P14001, without indicating the details of the successor. Naturally, such a statement was not accepted from him. The court indicated to the former director another option - to file an application P34001, which was eventually done.
Another situation in which you can report unreliable information is when a participant leaves the society. If he submitted an application for resignation, and the manager did not report this to the Federal Tax Service, the data remains in the register, although it is no longer relevant.
When to write an answer
If, as a result of an audit, the organization received a letter from the tax office requesting clarification, most likely, errors were identified during automatic reporting control.
But an institution is not always obliged to respond to a request from the Federal Tax Service. Explanations must be sent if the inspector has questions regarding the conduct of desk audits of periodic or final reporting. The most common inaccuracies that imply a response to a request from the tax office for clarification are:
- errors in tax returns - errors in VAT, income tax;
- discrepancies in information from related documents and taxpayer reports;
- discrepancy between the information provided by the organization and the data available to the Federal Tax Service;
- errors in documents and actions to obtain tax benefits.
An explanatory letter in response to a request for clarification must be sent if discrepancies are identified during desk audits (clause 3 of Article 88 of the Tax Code of the Russian Federation). But it won’t hurt the taxpayer if he sends explanatory information to the Federal Tax Service’s request that is not related to the camera room. This will help formulate a clear position of the institution in resolving a particular problem.
How to fill out form P34001
The form P34001 about unreliability, a sample of which can be downloaded below, is very simple to fill out.
- On the title page indicate the full name, OGRN and TIN of the legal entity, the information about which is unreliable. Below you need to tick the status that the applicant is challenging: manager and/or founder (participant).
- On the next sheet, the applicant enters his full passport data and contacts (telephone and email).
- On the last sheet, in the presence of a notary or an employee of the Federal Tax Service, indicate your full name and sign.
Statement from an individual (person) about the unreliability of information about him in the Unified State Register of Legal Entities: sample filling
You can send a document in any way, but only if you visit in person or have an electronic signature, you will not have to pay for notary services. There is no fee for filing this form.
The application is reviewed within five working days. It is important to understand that application 34001 is not verified; the Federal Tax Service immediately enters information about unreliability into the register!
That is why on the last page the applicant indicates that his actions are not aimed at causing harm to others or at the unfair exercise of civil rights. If the information turns out to be false, the applicant will have to compensate for the damage caused by this.
Generalized response form to the Federal Tax Service's request
In all cases, the taxpayer must accept the request for consideration, determine for himself the nature of the issues raised, draw up his action plan and provide an adjusted version of the package of documents, which may contain:
- Corrected declaration 3-NDFL under the number of the corresponding adjustment at the top of the title page of the document.
- Supplemented supporting documentation in the form of a certificate of income in form 2-NDFL, contracts for the sale of registered movable or immovable property with profit and the tax base formed as a result of these actions. This also includes missing papers confirming the person’s expenses for treatment, education or residential real estate, which are proven by checks, cash orders or documents confirming payments on a mortgage or other targeted loan. Legal entities in this case should pay special attention to income tax and VAT with the formation of an evidence base.
Persons reporting under the simplified system must provide documentation of advance income tax for each quarter, otherwise, the simplified person risks being transferred to a full-fledged taxation system
The response to the request for clarification on property tax must be completed with certificates of ownership and cadastral documents for the property submitted for reporting. If a person belongs to the category of those applying for benefits, this must also be indicated in the explanations.
- Covering letter with explanations according to the form established at the level of tax legislation.
These documents are drawn up in a single set and submitted together with an explanatory note for re-inspection to the tax authority.
What are the consequences when filing form P34001?
The Federal Tax Service Inspectorate informs the legal entity about entering information about unreliability in relation to the head or participant. It is unlikely that such information will be unexpected for the company's owners. If they want to save the organization and continue to work, they must submit documents about the changes as quickly as possible. For example, appoint a new director by submitting Form P14001.
As for the negative consequences, they arise, first of all, for the LLC itself. Are there any consequences for the leader or participant?
There is an opinion that after filing Form P34001, the applicant will not be able to hold management positions or register a new LLC for three years. In fact, this is not true. There really is such a ban, but it applies only to those managers or founders whose information was entered into the register by the Federal Tax Service itself (Article 23 of Law No. 129-FZ of August 8, 2001).
What happens if you don’t send a response to the tax office?
If the enterprise that has received a request for clarification ignores the request, then under paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation, the consequence will be administrative liability and penalties in the amount of 5,000.00 (if the answer is not provided once) to 20,000.00 rubles (if this is a repeated violation).
Providing detailed explanatory information will lead to a dialogue with the Federal Tax Service and further resolution of the situation, while an unanswered request will entail serious proceedings that do not exclude going to court.
We invite you to familiarize yourself with: Sample application for divorce
How to write an explanation in response to a notification to the tax office - sample
The letter must necessarily contain the following information:
- In the header of the document, in the upper right corner, you must write an appeal in the form: “To the Head of the Federal Tax Service No. (code of the inspectorate to which the taxpayer is assigned) for the city (city and region of location of the tax service department) from (hereinafter - or passport details of the individual indicating place of permanent registration or name and all details of a legal entity or individual entrepreneur).
Tax deduction
- After filling out your personal information in the header, you need to write the heading “Explanations” in the middle of the sheet, after which you should expand the subject of the letter.
- After the heading, the contents of the letter are written, which reveals the essence of the explanations in the form of a list of factors confirming the data presented for consideration in its original form. If a person admits a mistake, he must also record this in part, which corrected documents were provided and where exactly the corrections were made. If several explanations need to be provided in a letter, they are compiled in the form of a numbered or unnumbered list.
- After the main part of the document, it is necessary to give the second heading “Appendices”, and then provide a list of the names of the attached copies of documents that confirm the accuracy of the corrected information.
- The explanatory note is sealed with the signature of its compiler or the head of the legal entity, after which the date of preparation is indicated. The date, month and year in this letter are a very important addition, since they show the taxpayer’s compliance with regulatory deadlines in case the audit period is delayed. Document code 1777 explanatory note sample to the tax office can be seen on many sites where people post them based on experience in writing such documents previously.
Housing sales contract
Next, the document is completed with accompanying official papers and sent to the Federal Tax Service inspection in the same way as the initial report was submitted.
A letter to the tax office for clarification - a sample can be viewed on the official website of the Federal Tax Service inspectorate. It should be noted that in the absence of real examples at hand, the letter risks being rejected.
When drawing up an explanation to the tax office regarding property tax, a form and a sample of an already drawn up and accepted letter from third parties should always be at hand.
We invite you to familiarize yourself with: Sample appeal against a bailiff’s decision
If a person registered on the website and on the accompanying website belonging to the unified portal of the State Services or the Federal Tax Service inspectorate submitted information about income and taxes using an online electronic form, then it is by return letter to the same resources that he will receive a response from the tax office . In this case, the Federal Tax Service website has an interactive function for writing an explanation, which automatically generates a letter of the established form and sends it electronically to continue the desk audit. In case of repeated shortcomings, a corresponding letter should be sent via the feedback form.
Actions after changing information about an entrepreneur
After the inspection makes changes to the information about an individual entrepreneur in the Unified State Register of Entrepreneurs, sometimes it may be necessary to perform additional actions. For example, these:
Change the seal
You need to order a new seal if any of the details indicated on it have changed. This is usually your full name or address. Do not delay changing the seal, because many clients and potential partners check information about individual entrepreneurs in the Unified State Register of Entrepreneurs, and its discrepancy with the seal details can cause mistrust.
Re-register the cash register
If your full name or registration address has changed (and along with it the address where the cash register will be installed), the cash register must be re-registered using the new data. The online cash register will be linked to the business address.
Notify the bank
If you change your last name, first name or patronymic, you must notify the bank that maintains your account. Otherwise, problems may arise when conducting transactions for which you present documents. You also need to report a change in your registration address, even if your actual residential address does not change: in some cases, notifications are sent precisely to the registration address.
Response to VAT return requirement
A sample response to a request for a VAT return is generated electronically if the organization, by law, must submit a report through electronic document management tools (clause 3 of Article 88 of the Tax Code of the Russian Federation). To respond to a VAT request, there is a specially approved form, therefore, based on clause 1 of Art. 129 of the Tax Code of the Russian Federation, the taxpayer is obliged to comply not only with the conditions for electronic submission, but also with the form of explanations submitted. As supporting documentation for VAT, the specialist will prepare copies of invoices and purchase and sales books.
Writing Instructions
In order for an appeal to be considered, you need to know how to correctly. Despite the fact that the complaint is written by a person in any form, it must contain certain mandatory information. Each institution should have an example of a sample according to which any citizen can draw up his letter of complaint.
The letter form must indicate the addressee - the body to which the application will be sent, as well as information about the applicant himself:
- surname, first name, patronymic;
- registration address.
If the applicant is a legal entity, then additionally indicate the following data:
- legal address;
- OGRN;
- position of the person sending the application.
If the registration address does not coincide with the place of actual residence, then write in the letter where to send the response after consideration. The title of the appeal indicates the company or a specific official whose actions are subject to review. If such data is unknown, then this fact must also be reflected.
This part indicates the circumstances that made it possible to determine the fact of the violation. If desired, you should specify which provisions of the law in force on the territory of Russia they contradict. Since not every person can be fluent in modern legislation, it is not necessary to provide links to articles. The text contains specific information on the case. More facts about the incident. There can be no emotions, insults or threats there. A document written in this manner will not be considered.
After presenting all the circumstances of the case, a request follows, i.e. what measures, in the opinion of the applicant, the tax authority should take to understand this problem: conduct an audit and take appropriate measures. The text can additionally indicate a request that the recipient be informed about the results of the internal investigation. You should also include a telephone number for contact.
Copies of documents that clearly confirm the stated facts can be attached to the text of the letter. They should be listed at the end of the appeal.
At the end of the document, the date of preparation and the signature of the applicant are indicated.
