Recently, tax authorities have been actively checking organizations. A fight is being waged against unscrupulous companies, namely, they are excluded from the Unified State Register of Legal Entities. But with the help of a special application, this decision can be challenged.
When and by whom is the ND KND 38001 form submitted?
Contents:
It is possible that a bona fide organization may fall under this “cleansing” of the registry. In such situations, a decision is made to file an objection regarding the exclusion of the company from the Unified State Register of Legal Entities. It is drawn up according to the form ND KND 38001. After filling out the document, it is enough to submit it to the Federal Tax Service. It is worth recalling that until recently, companies had the opportunity to file this objection using their company letterhead. There is no such possibility in 2021. For these purposes, the unified form 38001 is used.
The decision to draw up such an objection is usually made by the company's managers. Naturally, they will do this only if they are confident that they are right. In essence, with this document, company managers ask for a repeat and more thorough inspection. Moreover, we can talk not only about the exclusion of an organization from the Unified State Register of Legal Entities. Using this document, an objection is filed to enter additional data into the Unified State Register of Legal Entities and amend the company's charter.
It is worth recalling that the law obliges tax authorities to exclude organizations from the register under certain circumstances. For example, the absence of reports from the company for 12 months; during the year, funds did not move in the organization’s bank account.
As for the specific person who can submit the completed form, there is no difference. This can be done not only by the head of the organization, but also by any private person who will be vested with these powers with the help of an appropriate power of attorney.
General filling rules
Since this is a unified form, it must be filled out strictly according to the rules. Here are the most important ones to remember:
- Not only a handwritten version is suitable for filling out, but also a computer type. But after filling it out, you will still have to print the document so that “live” signatures can be placed on it.
- You need to try to write without blots and mistakes. But if any errors were found, they can be corrected. However, such corrections must be certified by the autographs of the responsible persons. As for the corrector, its use is unacceptable.
- The document consists of several sheets. But only those that indicate only information known to the applicant need to be filled out. If some pages are left blank, there is no need to print them; the page numbers are entered without taking them into account.
- All information entered on this form must be printed in capital letters. One cell is intended for one character.
At the bottom of each page of the form there are already footnotes that contain recommendations on how to correctly fill out the document.
When and by whom is form P38001 submitted to the Federal Tax Service?
Interested parties fill out this document if they have objections on the following subjects:
- changing the charter of a legal entity;
- upcoming exclusion from the Unified State Register of Legal Entities;
- entering other information into the Unified State Register of Legal Entities.
In accordance with paragraphs 1-2 of Art. 21.1 of the Law on State Registration No. 129-FZ dated 08.08.2001, the Federal Tax Service Inspectorate makes a decision to exclude a business entity from the register:
- if the organization has not provided reporting documentation to the Federal Tax Service over the past 12 months;
- During this period, there was no cash flow in at least one bank account of the legal entity.
Form P38001 is submitted by the interested individual, the head of the objecting company or a member of the legal entity. This can also be done by an individual who has been given a power of attorney to act on behalf of the company. It should be noted that if, within the allotted time, a reasoned objection to exclusion from the Unified State Register of Legal Entities is submitted to the tax authority along with the necessary package of documents, the decision to exclude the company from the register by the tax authorities will not be made (clause 4 of Article 21.1 of Law No. 129-FZ).
The business owner must submit a completed application form on form P38001 to the tax office within 3 months from the date of publication of information about the decision on the upcoming exclusion from the Unified State Register of Legal Entities (the period is counted from the date of publication in the media).
You can download form P38001 below.
Who is objecting to which records?
Federal Law No. 129-FZ dated 08.08.2001 and the Civil Code of the Russian Federation provide for the possibility of excluding an organization from the Unified State Register of Legal Entities. The grounds for exclusion include the following:
- failure to submit reports within twelve months and lack of transactions on current accounts;
- the impossibility of assigning the costs of liquidating the company to the founders or the lack of funds for this;
- For six months, there has been a record of false information in the register of a legal entity.
Interested parties and creditors are given the right to express their legal position in the form of an objection regarding the upcoming exclusion of an organization from the register.
Use free instructions from ConsultantPlus experts to correctly dismiss employees during liquidation of an organization.
The registration authority publishes information about the upcoming exclusion of an organization from the Unified State Register of Legal Entities in the State Registration Bulletin. From the date of publication, the interested party has 3 months to submit a disagreement regarding this fact. If there is no action on the part of the interested participants in legal relations, an entry is made about the exclusion of the organization. You can restore the missed deadline within one year.
The form of the document is established by order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14 / [email protected] and has the number P38001.
(form to fill out in xls format)
Methods for submitting form P38001
An objection can be presented in several ways:
- Submission by the applicant in person to the territorial division of the Federal Tax Service. It is not necessary to have the document certified by a notary.
- Submitting form P38001 through a representative who must have a power of attorney to submit the document to the tax office. Form 38001 must be notarized.
- Send to the Federal Tax Service electronically via TKS. The document must be certified with digital signature.
- Send by mail. In this case, notarization is required.
How to fill out Form 38001 about objections to the exclusion of a company from the Unified State Register of Legal Entities in 2021
Practice shows that difficulties with filling out arise precisely because of the large number of pages. Therefore, you should consider the rules for filling out each of them:
Title page
There are five items that must be completed:
- Subject of the objection.
- What specific information is indicated in the document?
- In this regard, an objection has been filed.
- To whom the objection is submitted.
- Who is submitting the document?
Sheet A
Here you can find information about the company that the Federal Tax Service is going to exclude from the Unified State Register of Legal Entities. You need to enter the full name, TIN and OGRN codes.
Sheet B
The documents in connection with the presentation of which an objection is being filed are noted. The date of their submission and the incoming number are indicated. If this documentation is not available, this sheet cannot be completed.
Sheet B
This sheet is filled out only if the entry of a legal address into the register is contested. Here you need to register the same legal address. If we are talking about excluding a company from the Unified State Register of Legal Entities, sheet B is not filled out and, accordingly, is not submitted.
Sheet G
The reasons for filing an objection are detailed here. In essence, the applicant can explain his position here. This will indicate that the head of the company does not agree with the tax authorities’ decision to exclude it from the register. Naturally, this position must have evidence and references to legal norms.
Sheet D
This is the largest sheet, which contains four pages. Here you need to enter information about the applicant. It is not at all necessary that it be a company; a private individual can also file an objection. The corresponding lines indicate the name of the company, full name of the applicant, and passport details. The fourth page of sheet D must contain the signature of the responsible person. It is also necessary to indicate here exactly how the applicant wishes to receive the results of consideration of this document. You can choose email, sending to a specific address or to a company address.
and sample
- Form
- Sample
Submission methods
There are four main ways to submit a document: in person, through a representative, online, or by mail.
Each of these options has certain advantages. Although there is no fundamental difference which option the applicant chooses. Do not forget that the heads of the organization have the opportunity to file an objection within a certain time frame. If this is done within a certain period, and supporting documentation is attached to the objection, the company will not be excluded from the register. The Federal Law states that the objection must be motivated and submitted to the Federal Tax Service within three months. The three-month period begins from the date of publication of the decision that the company is going to be excluded from the register.
Important nuances of filling out form P38001
- The document can be filled out manually or generated using computer technology.
- Corrections are permitted, but only if they are properly certified. Next to the corrected data there must be the signature of the official and the seal of the company. The use of corrector is prohibited.
- In the document, you must fill out only those sheets for which the interested person has information. Blank pages do not need to be numbered or printed.
- On Form 38001, all text fields must be written in capital block letters.
- Instructions for completing the form are provided in the footnotes on each page of the form.
Next we will look at how to fill out form P38001.
Filling procedure
Filling out form P38001 begins with a title page, which consists of 5 points and answer options for them. Near each of them there is a special window, in which the applicant must indicate the corresponding number. It should be noted:
- subject of objection;
- what kind of information the filed objection concerns;
- in connection with which the objection was filed (with the presence of an objection or its withdrawal);
- against whom the objection is filed (a specific legal entity or an indefinite number of persons);
- who submits the document to the Federal Tax Service.
On sheet “A” you must indicate the OGRN and TIN encodings, as well as the full name of the organization in Russian, in respect of which changes are being made to the charter or Unified State Register of Legal Entities.
On sheet “B” you should display information about the documents, in connection with the provision of which an objection was submitted to the Federal Tax Service regarding changes to the charter or entering information into the Unified State Register of Legal Entities. Here we are talking about the date of submission of documents and their incoming number. If such documents are missing, the sheet is not filled out.
Sheet “B” contains information about the legal address, the inclusion of which in the Unified State Register of Legal Entities is being disputed. Here you need to display the following information: postal code, code of the subject of the Russian Federation, district, city, street, house or office number.
On sheet “D” you need to describe in detail the reasons for objections regarding information in the Unified State Register of Legal Entities, changes in the charter, etc. In the sample form P38001 you can see how to do this correctly.
Sheet “D” consists of four pages, which indicate information about the person who submitted form P38001. This may be an individual or an organization. Full name must be indicated on the last page. responsible person and must bear his signature.
Also on the last page of Form P38001, the method of notifying the applicant of the results of the consideration of the filed objection is indicated. Notice may be sent to the applicant:
- by email;
- by mail to the address indicated by the individual;
- by mail to the organization's address.
The sample below for filling out an objection on form P38001 can be taken as a basis. It will be useful to entrepreneurs and companies that are faced with the need to draw up this document for the first time.
How to fill out the form
The fields of the document are filled out using a program posted on the official website of the Federal Tax Service or by specifying data in an electronic document file. The necessary information is filled in taking into account some nuances.
First sheet, item 1 - value 2 is indicated.
First sheet, item 2 - value 3 is indicated.
Points 3-5 are not completed.
Sheet A - information about the organization to be excluded is filled in (OGRN, TIN, full name).
Sheet B - indicates the number and date of the document of the fiscal authority on exclusion from the Unified State Register of Legal Entities.
Sheet B is not completed.
Sheet D - express your legal position on which you do not agree with the upcoming exclusion from the Unified State Register of Legal Entities. The legal position must have an evidence base.
Sheet D - details of the subject who expressed disagreement are indicated (full name, date and place of birth, identity document and its details, contact details).
