In January 2016, new rules for changing the legal address of LLCs began to apply. Corresponding adjustments were made to the norms of the Federal Law No. 129. Next, we consider the step-by-step instructions for changing the legal address of the LLC.
General information
According to the amendments made to the legislation, in order to change the legal address, the LLC must notify the authority in which the legal entity was previously registered. At the same time, an application is submitted in a unified form P14001. Attached to it is the minutes of the LLC meeting on changing the legal address. Documents must be sent within three days.
Based on the information received, the body that registered the LLC makes the necessary adjustments to the Unified State Register of Legal Entities. The law establishes a number of restrictions for organizations on the period of change of data in the registry. In particular, within 20 days from the moment of making the entry, it is forbidden to re-take the decision to change the legal address of the LLC. Even if it is passed, the registration authority will refuse the applicant.
Important point
Registration of the LLC in case of change of address will be carried out in the new IFTS. In order to exclude cases of registration of companies at fictitious addresses, information should be provided to the authorized structure proving the right to use real estate located at the new address. This may be a copy of the lease agreement, the property of ownership.
Documents when changing the legal address of LLC
To notify the Federal Tax Service Inspectorate of a change in location, the company sends:
- The decision adopted by the general meeting on amendments to the charter of the LLC.
- Completed form 14001.
These documents are transmitted to the IFTS as before. After 20 days (workers) they are sent to the inspection at the new location.
Exceptions
The legislation provides for several cases when a letter about a change in the legal address of an LLC is not sent to the IFTS. A company may not notify an inspection if:
- The new address is the place of residence of a member of the company with at least half of the votes.
- The new address is within the same settlement (municipality). In such cases, the legal address of the LLC changes without changing the IFTS.
- The new address coincides with the place of residence of the entity vested with the authority to act on behalf of the business company without a power of attorney.
GC adjustments
Since 2014, a new edition of 54 articles has been in force, according to which the charter of the company may indicate its location, determined by the state registration address. In this case, the organization has the right to record not the full address, but only the name of the settlement or municipality. It follows that if only the city, for example, Moscow, is specified in the charter, then when changing the legal address of the LLC within the capital, there is no need to make adjustments to the charter. Accordingly, there is also no need to pay the state fee for registering information with the USRLE. This procedure greatly simplifies the procedure for changing the legal address of an LLC. In this case, the organization submits only Form 14001.
Mandatory Information
When changing the legal address of the LLC, the following information is provided to the tax office:
- Passport data of the general director.
- TIN of the head.
- Copy of a document confirming the rights to real estate.
Change of address with amendments to the charter
In this case, an application for f. 13001. Attached to it:
- The protocol drawn up at the meeting of the founders on the changes.
- Charter of the organization or sheet with adjustments. The document is provided in two copies.
- A copy of the document confirming the right to real estate.
Additionally, you may need:
- St. OGRN.
- The decision on the appointment of the CEO.
Step-by-step instructions for changing the legal address of an LLC with an amendment to the charter
The procedure includes the following steps:
- Preparation of the minutes of the meeting. If the organization has one founder, he decides to make the appropriate changes to the charter. It should be noted that the statement on f. 13001 is submitted to the IFTS within three days from the date the protocol (decision) was drawn up. Accordingly, it is necessary to ensure that the number in the document is current. For non-compliance with the established period, the legislation provides for a fine of up to 5 thousand rubles.
- Filling out the application. Information on the form can be entered by hand or on a computer. In the first case, black ink should be used. Letters should be uppercase, typed. If the application is completed on a computer, the Courier New font is used. The height of the letters is 18 pt.
- Preparation of a new edition of the charter or sheet with changes. As mentioned above, the document is provided in duplicate. One will remain at the IFTS, the second will be returned to the applicant with a registrar's mark. If the charter includes several pages, you can fasten them with a paper clip or stapler.
- Payment of duty. The amount is 800 rubles.
- Address to the notary. Statement on f. 13001 must be certified and stitched.
- Transfer of documents to the IFTS. After providing a package of papers, the applicant receives a receipt on which there will be a mark on the acceptance of materials. It also indicates the date on which you can receive a new extract from the register.
Entry into the register is carried out within five days. Upon its expiration, the applicant applies for a passport with the IFTS and receives a new statement.
Features of the application for f. 14001
In some inspections, these documents are not required, since adjustments do not affect the information in the charter. It is enough to provide a statement certified by a notary. Nevertheless, lawyers recommend drawing up a protocol or decision in order to avoid refusal. If the documents are submitted by the representative, he must have a power of attorney in which the corresponding powers are fixed. A copy of it should be attached to the rest of the documents. There is no fee for changing the address without adjusting the charter.
Nuances
Attaching to the documents a copy or original certificate of TIN is not necessary. But if available, an indication of his details in the application is required. The number must be entered very carefully, because in case of discrepancies, registration of changes may be refused. If the general director of the organization did not receive the TIN, the corresponding field in the application is left blank.
According to general rules, the text on the documents should be present on the one hand. Duplex printing is not allowed. Sheets that are not filled or are not completely filled do not need to be numbered. They are not printed or provided to the IFTS. When changing the yuradres, the cover page, sheets B and R. are filled
The number 1 should be put on the title page in paragraph 2. It indicates that the application is submitted in connection with changes to the USRLE. The applicant may be not only the head, but also the founder, member of the LLC, notary, etc. On page 1 of sheet P there are 16 categories of entities entitled to draw up a document.
Error correction
Information inconsistencies in the application and the charter (other documents) may arise through the fault of both the registrar and the person filling out the form. The consequences of such errors can be quite serious. For example, a subject may be denied notarial services, obtaining a license, opening and maintaining a bank account, entering into a transaction, etc.
After receiving the registration documents, you should carefully study the information entered in the register. If an error is detected at the stage of issuing an extract, the registrar must draw up a remark card. If shortcomings were discovered later, it is necessary to re-fill form 14001. If errors are present not only in the USRLE, but also in the charter, a statement is issued according to f. 13001.
When correcting errors, the title page of the application is submitted, as well as pages containing the correct data:
- A - if the name of the organization is incorrect.
- B - for errors in the address of the company.
- B, D, D and E - if the information about the participants is incorrect.
- K - if there are errors in the information about the director.
- P - if the amount of the authorized capital is incorrectly indicated.
On the cover page, the number of the registry entry to be corrected is mandatory.
In what other cases is the form 14001 filled out?
The application is issued when the director of the organization is changed. In this case, you need to fill in the cover page and sheets P and K. The latter are drawn up on the new and former director.
On the first page of sheet K, figure 2 should be indicated as the reason for entering the information. Information about the former leader is entered in the second section, intended for entering information contained in the Unified State Register of Legal Entities. The third section is not completed.
In sheet K, the number 1 is indicated on the new director - the assignment of authority. In Sec. 3 data of the head are entered. The second section remains blank.
Another case of using form 14001 is the addition of OKVED codes. Please note that this form is filled out if the adjustments do not relate to the information in the charter. Otherwise, you need to draw up f. 13001.
The number 1 is also put on the cover page. After this, sheet N. is drawn up. On the first page of the sheet, codes are entered to be entered in the Unified State Register of Legal Entities, and on the second, those that will be excluded from the register.
In case of a change in the main activity, the new code is indicated on the first page, and the old one on the second. If it is only supposed to add codes, page 1 is issued, if only an exception is page 2.
In some cases, the space reserved for information on sheets H is not enough. In such situations, you can arrange additional pages.
It should be remembered that the codes must be four-digit, and they must be entered from left to right, and not in the column.
Change of passport data of participants and leader
In the event of a change in the details of an identity document, information about this is received by the Federal Tax Service through the channels of interagency interaction. The registration authority enters the relevant data into the Unified State Register of Legal Entities. Accordingly, fill out an application for f. 14001 in such situations is not necessary.
The interested person can verify the relevance of the information by sending a written request to the tax office. In this case, he will be provided with an extended extract from the register.
In the absence of new passport data in the register, it is necessary to submit a free-form application to the IFTS. A copy of the document itself must be attached to it. If this is not done, negative consequences for the enterprise are possible: problems with contractors, banking organizations, government agencies.
Conclusion
After changing the address, it is necessary to notify the bank servicing the current account and partners about this. As a rule, a contract with financial and credit institutions prescribes the obligation of the client to notify of all changes in his personal data. In general, the process of registering new information is not accompanied by any difficulties. The main thing is to choose the right application form. A list of applications will be formed depending on it. Form 14001 consists of 51 sheets. Only those pages that correspond to the changes need to be filled.
By law, the registration authority is given 5 days to verify documents. During this time, he must compare the information submitted by the applicant with the data available to other state bodies. If inconsistencies are found, the documents will be returned with a written refusal. It will contain erroneous information. As a rule, a refusal is proposed to provide correct information, but the timing is not determined. It is in the interests of the applicant to correct the errors as soon as possible.
We should not forget about the time limits established by law for notifying the Federal Tax Service Inspectorate about the decision to amend the charter. Their non-compliance entails the application of administrative measures in the form of a fine. The penalty is imposed on the CEO or founder (if he is alone in the organization).
It is advisable to entrust the preparation of the application and the collection of documents to a qualified specialist. Currently, many companies provide such services. Turning to them for help will significantly save time. Of course, you have to spend money on their services. So that an employee of this kind of company does not have problems when interacting with the tax office, you need to draw up a power of attorney for him. It may indicate the specific powers vested in the representative.