EGRN - what is this? The Unified State Register of Taxpayers
Rapidly developing economy and socialthe country's policy requires the creation of new databases. Accounting is carried out by various ministries and departments. Data are collected on the basis of the registration procedure. Today, there are several. For example:
- Registration at the place of residence or change of citizenship (conducted by the passport offices, the Federal Migration Service or the Ministry of Foreign Affairs of Russia).
- Registration in the system of state or non-state pension funds (is managed by the FIU).
- Registration of taxpayers and legal entities (conducted by the Federal Tax Service (FTS)).
A significant array of tax service informationis contained in the multi-level publicly available software and information systems "Unified State Register of Taxpayers" (EGRN) and "Unified State Register of Legal Entities" (USRLE).
EGRN - what is this?
The Unified State Register of Taxpayersis conducted on the basis of data of the federal executive body, which is authorized to control and supervise in the field of taxes and fees. This body, in accordance with the procedure established by the Ministry of Finance of the Russian Federation, maintains the EGRN. The composition of the information provided by taxpayers is also established by the Ministry of Finance, as well as the form of the extract from the EGRN.
The owner of the register of taxpayers is the state, that is, the Government of the Russian Federation.
The Federal Tax Service is entrusted with methodological and organizational guidance on the management of EGRN and the formation of data in it.
At the legislative level, EGRN (what is it, see above) is regulated by the Tax Code of the Russian Federation: Article 84, paragraph 8.
Composition of information about individuals
It is regulated by the third section of the Procedure for maintaining the register. The EGRN base for individuals includes:
- Full initials (patronymic - if any), place of birth, date, sex and citizenship.
- The place of registration (in the absence of residence in Russia).
- Data of any identification document.
- The code of the inspection, which put the natural person on the register, and its name.
- Information about the notary (for those engaged in private practice).
- Information from the registration of the act of civil status (birth or death).
- Information about issued certificates of inheritance rights.
- Information on movable and immovable property, etc.
Composition of information about individual entrepreneurs
EGRN (which is described above) also contains data on individuals registered as IP. The following information is collected about them:
- The number assigned to the FE at registration.
- Information about the entrepreneur, contained in the EGRIP.
- Data on the types of activities to which UTII is applied.
- Information about bank accounts.
- The date of the beginning (or end) of the use of the SPE or STS IP, and so on.
Composition of information about organizations
Information from EGRN on Russian legal entities can be obtained from the following:
- The name of the organization is complete (and, if available, abridged) other information entered in the state register of legal entities.
- Registration number assigned at the state registration of the company.
- Date of making the organization in the Unified State Register of Legal Entities.
- Code and name of the tax authority that put the legal entity on the register.
- Date of production.
- Identification number of a legal entity as a taxpayer.
- The code that confirms the reason for the company's registration.
- All data from the certificate of registration.
- Date and number of the issued notice of registration.
- A summary of the company's dedicated divisions.
- Data on real estate and land sites of a legal entity.
- Information about the availability and nature of vehicles available to the organization.
- Data on the objects of gambling business.
- Information about bank accounts.
- Date of transition of the organization to a simplified taxation system.
- Date of assignment of the company (or withdrawal) of the status of a resident in one of the allocated economic zones.
Provision of information from the register of taxpayers
The procedure for this procedure is established by the Administrative Regulations of the Federal Tax Service. Order of the Ministry of Finance of the Russian Federation No. 178n of December 30, 2014 approved the procedure for providing a public service - extracts from EGRN.
To do this, you need to make a request,made on paper in any form, or in electronic form on the official website of the tax inspection. Any branch of the Federal Tax Service is obliged to provide this service, regardless of the place of registration of the applicant or the person whose details are to be obtained. Data in the statement are provided in accordance with the requirements provided for by the Tax Code (Article 102). Like this:
- Personal data (in full).
- TIN of the applicant (natural person or legal entity).
- Data on other individuals or organizations provided for by the legislation of the Russian Federation.
Information from EGRN (what is it, described above)are provided by the tax authority in the form of a special statement. The form of this document was approved by the order of the Federal Tax Service No. MMV-7-14 / 153 of 16.04.2015 "On approval of forms of extracts from the Unified State Register of Taxpayers".
For the issuance of a statement from the USRN, no state fee or any other fee is charged.
Why do I need an extract from the Unified State Register of Legal Entities
This document is a universalwhich reflects information about the organization, confirming its existence and the right to conduct business. Information for it is extracted from a single database - the Unified State Register of Legal Entities.
Information is collected in the USRLE from officialdocuments provided by companies. This is the charter and other constituent documents certified by the chief accountant (or the head), copies of which constitute the registration file of the legal entity. Any changes that have occurred in the company, in a short time attached to the case.
Legal significance of an extract from the register of legal entities
Any commercial transaction must take place inright field. Therefore, the extract from the Unified State Register of Legal Entities, along with other legal documents, for example, the right to property, is designed to certify the right of the founder and / or the General Director (the chief accountant) to perform various actions on behalf of the company, including signatures on documents legally significant . It can be:
- The final decision of the general meeting with the appointment of the acting director.
- Confirmation of rights and receipt of registration documents for the immovable property of a legal entity.
- Conclusion of contracts.
- And also any question that requires confirmation on the management of the company.
The issuer is a legal person who extracts from the Unified State Register of Legal Entities and when applying for a claim to the Arbitration Court. This rule is fixed by law.
Personal account of the taxpayer on the site of the Federal Tax Service
To control payments, ease of introductionpersonal data, verification of the counterparty's realty. The Government of the Russian Federation has opened a service-tax. This peculiar personal taxpayer's office has been operating since October 2012. Data from the EGRN database on tax. You can get it quickly and for free.
In addition, this service allows you to:
- Monitor calculations with the budget.
- In real time to receive information about the debt to the budget, transferred amounts and overpayments.
- Check data on the availability of real estate, as well as movable property.
- Receive receipts and / or tax notices and print them out.
- Make payments and cancel debts.
- To request the services of a tax authority without a personal visit, etc.