Amending The Legislative Acts Of The Russian Federation With Regard To Improving Procedures For State Registration And The Registration Of Legal Entities And Individual Entrepreneurs

Original Language Title: О внесении изменений в законодательные акты Российской Федерации в части совершенствования процедур государственной регистрации и постановки на учет юридических лиц и индивидуальных предпринимателей

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RUSSIAN FEDERATION FEDERAL LAW amending the laws of the Russian Federation to improve procedures state registration and staging counting legal entities and individual entrepreneurs adopted by the State Duma on 28 November 2003 Approved by the Federation Council on 10 December 2003 (B federal laws dated 27.07.2010. N 227-FZ; dated 29.11.2010 " N 313-FZ; dated 29.11.2010 N 326-FZ; of 04.05.2011 N 99-FZ; dated 29.12.2015 N 394-FZ) Article 1 (Fed. N 326-FZ) Article 2 Enact in the Federal Law of July 24, 1998 N 125-FZ " Mandatory social OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3803; 2002, N 1, sect. 2; 2003, N 17, Text 1554; N 28, est. 2887) The following changes: 1) Article 6 should be redrafted to read: " Article 6. Registration of insured persons Register of insured persons is carried out in the executive bodies of the insurer: insured persons-legal persons within five days of submission to the executive bodies of the insurer The federal executive branch, which is responsible for the State registration of legal persons, of the information contained in the single State register of legal persons, submitted in accordance with the procedure established by the Government of the Russian Federation; insured persons-legal persons at their location separate units having a separate balance, settlement account and number of payments and other rewards in favour of individuals, on the basis of an application for registration as a policyholder, submitted within 30 days of the date The creation of such a separate unit; insured persons-the natural persons who have concluded an employment contract with the employee, on the basis of the application for registration as the insured person submitted within 10 days of the date of detention contract with the first employee; Persons obliged to pay insurance premiums in connection with the conclusion of a civil contract, on the basis of the application for registration as the insured person submitted within 10 days of the conclusion of the said contract. The order of the registration of the insured persons referred to in paragraphs 3, 4 and 5 of this article is fixed by the insurer. "; 2) paragraph 2 (1) of article 17, as follows: " 1) To submit, in a timely way, the documents necessary for registration to the insurer's executive bodies, in the cases provided for by the third, fourth and fifth paragraphs of article 6 of this Federal Law; " (3) In article 18, paragraph 2 (1), the word "(re-cut)" Delete; 4) (Spspent force-Federal law of 29.12.2015 N 394-FZ) 5) in article 22-2: (a), paragraphs 1 and 2, shall be declared void; b) in paragraph 4, the words "and penalties" should be deleted. Article 3 Amend Part One of the Tax Code of the Russian Federation (Collection of Russian legislation, 1998, N 31, stop. 3824; 1999, N 28, sect. 3487; 2003, N 22, Text 2066; N 23, st. 2174; N 27, sect. 2700), the following changes: 1) in article 11, paragraph 2: a) in paragraph 4 of the word "private security guards, private investigators", replace the words "lawyers who have established law offices"; b) paragraph 13 The following wording: " certificate of registration in a tax authority-a document issued by a tax authority of an organization or an individual when placing on the tax authority at the place of the organization or in place of a natural person; "; in) to be supplemented with a new paragraph The fourteenth reading: " Notice of registration in a tax authority is a document issued by a tax authority of an organization or an individual, including an individual entrepreneu, when he learnts to The tax authority for other reasons, except the grounds on which the present Code provides for the issuance of a certificate of registration in a tax authority; "; ), paragraph 14 is considered to be the fifteenth paragraph; d) Paragraph 15 is considered to be a paragraph sixteenth and to be declared invalid; (e) Paragraph 16 is considered to be a paragraph of the seventeenth paragraph; the seventeenth paragraph is considered to be the seventeenth paragraph and read as follows: " Place of residence of a natural person-address (name of the actor The Russian Federation, the area, the city, the other settlement, the street, the number of the house, the apartment), on which the individual is registered at his place of residence in accordance with the procedure established by the legislation of the Russian Federation; "; (paragraph). Eighteenth paragraph 19; 2) in paragraph 2 of the article 23: (a) In the first paragraph, replace the words "at the place of residence of the organization, the place of residence of the sole proprio"; b) in the fifth paragraph of the word " (bankruptcy), "," liquidation, or "delete; in) the sixth paragraph, to declare invalid power; 3) in article 32, paragraph 1 (3), the word" taxpayers "should be replaced by" organizations and individuals "; 4) in the article 83: (a) replace the word "taxpayers" with the words " "organizations and individuals"; (b) in paragraph 1: in the first paragraph of the word "subject to taxation" should be replaced by the words "and on other grounds covered by this Code"; Edition: "The organization, which includes separate units located in the territory of the Russian Federation, is obliged to take into account in the tax authority the location of each of its separate detachments."; Paragraph 3 should read: " 3. A record of the organization or individual entrepreneor in the tax authority at the place of residence or place of residence is based on the information contained in the single State Register of Legal Persons, which is unified, respectively. The State Register of Individual Entrepreneurs, in accordance with the procedure set by the Government of the Russian Federation. "; , paragraph 5: paragraph 1 shall be declared void; second paragraph to read as follows: editions: " Accounting, deregsation or a natural person in the tax authority at the place where the immovable property belonging to them is located and (or) vehicles is carried out on the basis of information reported by the authorities referred to in article 85 of this Code. The organization is subject to the submission to the tax authorities of the location of immovable property belonging to it on the right to own property, economic management or operational management. "; (h) paragraph 6 should be stated as follows: editions: " 6. A private notary shall be administered by the tax authority at his place of residence on the basis of information furnished by the authorities referred to in article 85 of this Code. A lawyer is taken to account by the tax authority at his place of residence on the basis of information furnished by the council of the legal chamber of the subject of the Russian Federation in accordance with article 85 of the present Code. "; Paragraph 10 should read: " 10. The tax authorities, on the basis of available data and information about taxpayers, are obliged to ensure that they are recorded. "; 5) in article 84: (a) the title should read: " Article 84. How to register and withdraw from organizations and individuals. The taxpayer identification number "; b, paragraphs 1 to 5 should be redrafted to read: " 1. The application of the organization by the location of its separate unit is carried out on the basis of a statement, the form of which is set by the Ministry of the Russian Federation for Taxes and Fees. When applying for an account of the organization by the location of its separate unit, the organization shall, at the same time, submit a copy of the certified certificate in a single copy of the production certificate. The placing on the tax authority of the organization at the place where it is located, the documents confirming the establishment of the separate unit (if any). The Pause on the record of organizations and individuals on grounds not provided for in article 83, paragraph 3, of this Code, shall be carried out in accordance with the procedure established by the Ministry of the Russian Federation for Taxes and Fees. When physical persons are taken into account, the details of these persons also include their personal data: surname, name, patronymic; date and place of birth; place of residence; data of the passport or other identification of the taxpayer of the document; data on citizenship. The Ministry of the Russian Federation sets the procedure for the registration of foreign organizations depending on the types of income received. 2. The tax authority is obliged to place the organization on the basis of the location of the separate unit, as well as the organizations and individuals on the grounds not provided for in article 83, paragraph 3, of this Code within five days of the date the submission of all the necessary documents and, in the same period, to give them the notification of the registration in the tax authority. The forms for such notifications are set by the Ministry of the Russian Federation for Taxes and Fees. The Internal Revenue Authority, which enforces the newly created organization or an individual entrepreneor, is obliged to give them a certificate of registration in the tax authority. The form of such certificate is established by the Ministry of the Russian Federation for Taxes and Fees. The Tax Authority is obliged to place an organization or physical person in the place of the location of his or her real estate and (or) vehicles, as well as private notaries and lawyers at their place of residence 5 days from the date of receipt of the information from the bodies referred to in article 85 of this Code. The Tax Authority shall, at the same time, issue or send by mail a certificate of registration in the tax authority and (or) notification of the registration in the tax authority on the forms and in the manner determined by the Ministry of the Russian Federation. The Taxes and Fees Federation. 3. Changes in information about organizations or individual entrepreneurs are to be taken into account by the tax authority at the location of the organization or place of residence of an individual entrepreneor, on the basis of information contained in a single report, respectively. The State Register of Legal Persons, the Single State Register of Individual Entrepreneurs, in accordance with the procedure established by the Government of the Russian Federation. Changes in the details of non-individual entrepreneurs as well as private notaries and lawyers are subject to the tax authority at their place of residence on the basis of information reported by the authorities; in accordance with article 85 of this Code, in accordance with the procedure established by the Ministry of the Russian Federation for Taxes and Fees. 4. If the taxpayer has changed the location or place of residence, the taxpayer's withdrawal is carried out by the tax authority, in which the taxpayer has taken into account: the organization or individual entrepreneor The basis for the information contained in the single State register of legal persons, the single State Register of Individual Entrepreneurs, in accordance with the procedure established by the Government of the Russian Federation; Notary, lawyer, within five days from the date of receipt of the facts Registration from bodies that register individuals at their place of residence, in accordance with the procedure established by the Ministry of the Russian Federation for Taxes and Fees; 5 days from the date of receipt of information on the fact of registration from the bodies carrying out the registration of physical persons at the place of residence, in accordance with the procedure established by the Ministry of the Russian Federation in taxes and duties. Pause of taxpayer tax on the tax authority for the new location or place of residence is carried out on the basis of documents received from the tax authority at the same location or still in place. of the taxpayer's residence. 5. In the event of the liquidation or reorganization of the organization, the termination of activities as an individual entreprenely, the withdrawal shall be based on the information contained in the single State Register of Legal Persons, respectively, The Single State Register of Individual Entrepreneurs, in accordance with the procedure established by the Government of the Russian Federation. If the organization decides to terminate its activities through its separate detachment, the withdrawal shall be effected by the tax authority on the application of the taxpayer within 14 days of the application. If the authority of a private notary is ceased, the withdrawal of the lawyer is effected by the tax authority on the basis of the information reported by the authorities referred to in article 85 of this Code, in accordance with the procedure established by the law. by the Ministry of the Russian Federation for Taxes and Fees. "; , paragraph 11, to declare void; 6) in article 85: (a) the name should read: " Article 85. Duties of the organs, agencies, organizations and officials to report to the tax authorities details of the taxpayer's accounting "; (b) of paragraphs 1 and 2, amend to read: " 1. The organs of justice, issuing licences for notaries and confering notaries, are obliged to report to the tax authority in their place of residence on the persons licensed to the notary's activity (or) a notary who is engaged in or released from private practice within five days from the date of the issuance of the order. 2. The Council of the Chambers of the Russian Federation is obliged to inform the tax body at the place where the lawyer of the subject of the Russian Federation is located at the latest by the 30th of each month. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the words "physical person by place of residence"; g) paragraph 4 The following wording: " 4. The authorities that carry out State registration of real property rights and transactions with them are obliged to report information about the immovable property situated in the immovable property, Vehicles registered in these bodies (rights and transactions registered in these bodies) and their owners in the tax authorities at their location within 10 days from the date of registration. "; d) supplement paragraph 8 with the following: " 8. The authorities responsible for issuing and replacing the identity documents of a citizen of the Russian Federation in the territory of the Russian Federation are obliged to report to the tax authority at the place of residence of the citizen: OF THE PRESIDENT OF THE RUSSIAN FEDERATION The fact that a citizen has filed an application for the loss of the document, of the Russian Federation in the territory of the Russian Federation for three days from the day of its submission. ". Article 4, paragraph 5, subparagraph 9, paragraph 75, paragraph 75, of article 1, paragraph 75, of the Federal Act No. 154-FZ of 9 July 1999 "On introducing amendments and additions to the first Tax Code of the Russian Federation" (Legislative Assembly Russian Federation, 1999, No. 28, art. 3487) to be declared invalid. Article 5 Act No. 165-FZ of 16 July 1999 on the basics of compulsory social insurance OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3686; 2003, N 1, est. 5) the following changes: 1) Article 9, paragraph 2, amend to read: " 2. The registration of the insurer in the executive bodies of the insurer is carried out in the cases prescribed by the federal laws on specific types of compulsory social insurance. Registration and liability for non-registration are established by federal laws on specific types of compulsory social insurance. "; 2) in article 12, paragraph 2, subparagraph 1, the words" within the time limits established " The Conference of the Parties, Article 6 Article 6 of the Federal Law of 8 August 2001 No. 129-FZ " On the State Registration of Legal Persons and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3431; 2003, N 26, est. 2565), the following changes: 1) in article 5: a) in paragraph 1: the subparagraphs "e" and "e" should read as follows: " (e) information about the founders (participants) of a legal entity, in respect of shareholders Societies also information about the holders of their shareholders ' registries; (e) original or notarized copies of the constitutive documents of a legal entity; "; , add the following subparagraphs: contents: ") information on branches and offices of legal person; o) taxpayer identification number, reason code and date of registration for a legal person in the tax authority; p) codes for All-Russian Classifier of Economic Activities; p) Number and the date of registration of a legal entity as an insurer: in the territorial body of the Pension Fund of the Russian Federation; in the executive body of the Social Insurance Fund of the Russian Federation; (Paragraph 12 of "a" is no more effective-Federal Law of 29.11.2010 N 313-FZ) (Paragraph 13 of "a" is no-valid-Federal Law dated 27.07.2010. n 227-FZ) b) paragraph (2) should be added to the following subparagraphs: "N" identification number of the taxpayer, the date of registration of an individual entrepreneur in the tax authority; o) The codes for the Russian Classification of Economic Activities; p) the number and date of the registration of the individual entrepreneu as the policyholder: in the territorial body of the Pension Fund of the Russian Federation; in the executive body of the Social Insurance Fund Russian Federation; (Paragraph 7 of "B" is no applicable-Federal Act of 29 November 2010. N 313-FZ) (Paragraph 8 "b" is no applicable-Federal Law of July 27, 2010). N 227-FZ) paragraph 4, add the following paragraphs: " The particulars referred to in subparagraph (r) of paragraph 1 and subparagraph (e) of paragraph 2 of this article shall be submitted to the registering body by the public authorities. In accordance with the procedure established by the Government of the Russian Federation, no later than five days from the date of registration of legal entities and individual entrepreneurs as insured persons. The information referred to in subparagraph (c) of paragraph 1 and subparagraph (p) of paragraph 2 of this article shall be submitted to the bank's registering body in accordance with the procedure established by the Government of the Russian Federation, no later than five days from the date of the opening of the current account. (settlement) of the accounts of a legal person or an individual entreprenely. "; g) in paragraph 5 of this article, except for the particulars referred to in subparagraph (e), replace by the words" in paragraph 1 of this article, for the information referred to in subparagraphs (m), (c) and (c) of this article, with the exception of the particulars referred to in subparagraph (e), replace by the words "in paragraph 2 of this article, with the exception of the particulars referred to in subparagraphs" m "to" p "; (2) in the second paragraph of article 6, paragraph 1, of the words: "Information on passport and other personal data of individuals" shall be replaced by the words " Information on the number, on the date of issue and on the authority issuing the document certifying the identity of the natural person, details of bank accounts of legal entities and individual persons. (a) Article 11 (3) to be supplemented by paragraph 3 (1) of the following table of contents: " 3-1. The registering body shall, within a period of no more than five working days from the date of the State registration, submit in accordance with the procedure set by the Government of the Russian Federation, the information contained in the single State register of legal persons, respectively. persons, single state register of individual entrepreneurs, State extrabudgetary funds for registration of legal entities, individual entrepreneurs as insured persons. "; 4) article 14, paragraph 1, subparagraph 1 In the following wording: " g) the Merge Agreement in In the cases provided for in federal laws; "; 5), article 17 is supplemented by paragraph 3 as follows: " 3. In the reorganization of a legal entity in the form of the accession of another legal entity to the registrant, an application for a record of termination shall be submitted to the registrant of the legal entity to which the accession is effected. Activities of an incorporated legal entity in the form approved by the Government of the Russian Federation, decision on reorganization of a legal entity, agreement on accession and transmission. ". Article 7 dated December 15, 2001 N 167-FZ " On obligatory pension insurance in the Russian Federation " (Russian legislature, 2001, N 51, p. 4832) The following changes: 1) Article 11 should read: " Article 11. Registration of insurers in the insurer's organs 1. The registration of insured persons is compulsory and is carried out in the territorial bodies of the insurer: employers-organizations, peasant (farm) holdings, individuals registered as individual 1. Business and self-paying insurance contributions to the Pension Fund of the Russian Federation within five days of submission to the territorial bodies of the insurer by the federal executive branch State registration of legal entities and individual Businessmen, information contained in the single State register of legal entities, a single state register of individual entrepreneurs and submitted in accordance with the procedure established by the Government of the Russian Federation; private notaries at their place of residence (if they do not work in the other place at the place of their activity) on the basis of a legal license within 30 days from the date of receipt of the licence Notaries of the application for registration as insurer and which are submitted simultaneously with a copy of the licence to the notary, documents attesting the identity of the insured person and confirming his or her registration at the place of residence, as well as his registration in the tax authority; lawyers at their place of residence on the basis of a lawyer's certificate of registration as a policyholder within 30 days of the issuance of a lawyer's certificate and submitted simultaneously with the copy of the lawyer's identity card, of the identity of the insured person and of the supporting documents Registration at the place of residence; natural persons who have employment contracts with employees, as well as paying contracts of the civil nature of remuneration to which under Russian law The Federation is charged with premiums, at the place of residence of the designated individuals on the basis of an application for registration as a policyholder, submitted within 30 days of the conclusion of the relevant treaties. 2. The procedure for the registration of the insured persons referred to in paragraphs 3, 4 and 5 of paragraph 1 of this article and persons assimilated for the purposes of this Federal Act against the insured persons shall be established by the insurer. "; 2) paragraph 3 of article 14 To find the force no more. Article 8 (Overdue-Federal Law 04.05.2011) N 99-FZ) Article 9 Article 5 of the Federal Law "On Banks and Banking Activities" (edited Federal Law of 3 February 1996 N 17-FZ) (Statements of Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1990, N 27, sect. 357; Legislative Assembly of the Russian Federation, 1996, No. 6, art. 492; 1998, N 31, sect. 3829) the following changes: 1) to add a new part of the second reading: "Open bank accounts of individual entrepreneurs and legal entities, except for public authorities" The authorities of the local self-government bodies are carried out on the basis of certificates of State registration of natural persons as individual entrepreneurs, certificates of state registration of legal entities, as well as certificates of { \field { \field { \field { \field { \field { \field { \field { \field { \field The second to fifth is considered to be part three, respectively, of the sixth. Article 10 Article 15.7, paragraph 1, of the Code of Administrative Offences of the Russian Federation (Legislative Assembly Russian Federation, 2002, (1) The words "or the public extrabudgetary fund" shall be deleted. Article 11 This federal law shall enter into force on 1 January 2004. President of the Russian Federation Vladimir Putin Moscow, Kremlin 23 December 2003 N 185-FZ