The rapidly developing economy and social policy of the country require the creation of ever new databases. Accounting is carried out by various ministries and departments. Data collection is based on the registration procedure. Today there are several. For instance:
- Registration at the place of residence or change of citizenship (conducted by passport offices, the Federal Migration Service or the Russian Foreign Ministry).
- Registration in the system of state or non-state pension funds (engaged in by the FIU).
- Registration of taxpayers and legal entities (conducted by the Federal Tax Service (FTS)).
A significant amount of information from the tax service is contained in the multi-level publicly available software and information systems “ Unified State Register of Taxpayers” (USRN) and “Unified State Register of Legal Entities” (USRLE).
USRN - what is it?
The unified state register of taxpayers is kept on the basis of the data of the federal executive body, which is authorized to control and supervise in the field of taxes and fees. This body, in the manner prescribed by the Ministry of Finance of the Russian Federation, maintains the USRN. The composition of the information provided by taxpayers is also established by the Ministry of Finance, as well as the form of extract from the USRN.
The state, that is, the Government of the Russian Federation, is recognized as the owner of the taxpayer registry.
The Federal Tax Service is entrusted with methodological and organizational guidance for maintaining the USRN and generating data in it.
At the legislative level, the USRN (what it is, 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 Register Maintenance Procedure. The USRN database for individuals includes:
- Full initials (middle name - if any), place of birth, date, gender and citizenship.
- Place of registration (in the absence of a location in Russia).
- The data of any identity document.
- The code of the inspection that registered the individual and its name.
- INN
- Information about the notary public (for practicing private practice).
- Information from the registration on the act of civil status (birth or death).
- Information on the issued certificates of inheritance rights.
- Information on movable and immovable property, etc.
Composition of information about individual entrepreneurs
The USRN (which is described above) also contains data on individuals registered as individuals. The following information is collected about them:
- The number assigned to the IP upon registration.
- Information about the entrepreneur contained in the USRIP.
- Data on the types of activities to which UTII applies.
- Information about bank accounts.
- Start date (or end) of the use of IP PSN or USN, etc.
Composition of information about organizations
Information from the USRN on Russian legal entities can be obtained as follows:
- The name of the organization is complete (and, if any, abbreviated) other information entered in the state register of legal entities.
- Registration number assigned during state registration of the company.
- The date the organization was entered in the register.
- Code and name of the tax authority that registered the legal entity.
- Date of production.
- Identification number of the legal entity as a taxpayer.
- Code confirming the reason for registering the company.
- All data from the certificate of registration.
- Date and number of issued notice of registration.
- Information about the specially allocated units of the organization.
- Data on real estate and land plots of a legal entity.
- Information on the availability and nature of the vehicles available to the organization.
- Data on gambling facilities.
- Information about bank accounts.
- The date the organization switched to a simplified tax system.
- The date the company was assigned (or revoked) resident status in one of the identified economic zones.
Providing information from the taxpayer registry
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 dated 12/30/2014 approved the procedure for the provision of public services - extracts from the USRN.
For this, it is necessary to apply with a request drawn up in paper form in any form, or in electronic form on the official website of the tax office. Any branch of the Federal Tax Service is required to provide this service, regardless of the place of registration of the applicant or the person whose information you need to receive. The data in the extract is provided in accordance with the requirements stipulated by the Tax Code (Article 102). Something like:
- Personal data (in full).
- TIN of the applicant (individual or legal entity).
- Data on other individuals or organizations stipulated by the legislation of the Russian Federation.
Information from the USRN (what is described above) is provided by the tax authority in the form of a special extract. The form of this document was approved by order of the Federal Tax Service dated 16.04.2015 No. MMV-7-14 / 153 “On the approval of extracts from the Unified State Register of Taxpayers”.
For the issuance of an extract from the USRN, neither the state fee nor any other fee is charged.
Why do I need an extract from the register
This document is a universal form, which reflects information about the organization, confirming its existence and the right to conduct business. Information for him is extracted from a single database - the Unified State Register of Legal Entities.
Information is collected in the Unified State Register of Legal Entities from official documents provided by companies. These are the charter and other constituent documents certified by the chief accountant (or manager), copies of which comprise the registration file of the legal entity. Any changes that have occurred in the company, in a short time attached to the case.
Legal value of extract from the register of legal entities
Any commercial transaction must take place in the right field. Therefore, an extract from the USRLE, along with other legal documents, for example, on the right to property, is intended to certify the right of the founder and / or general director (chief accountant) to perform various actions on behalf of the company, including putting signatures on documents that are legally significant . It could be:
- The final decision of the general meeting with the appointment of the Executive Director.
- Confirmation of rights and obtaining registration documents for real estate of a legal entity.
- Conclusion of contracts.
- As well as any issue requiring confirmation on the management of the company.
The extract from the Unified State Register of Legal Entities also applies when applying with a statement of claim to the Arbitration Court. This rule is enshrined in law.
Personal account of the taxpayer on the website of the Federal Tax Service
To control payments, ease of entering personal data, verify the validity of a counterparty, the Government of the Russian Federation has opened a service - tax.ru. This kind of personal account of the taxpayer has been working since October 2012. Data from the USRN database at tax.ru can be obtained quickly and free of charge.
In addition, this service allows you to:
- To control calculations with the budget.
- In real time to receive information on 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.
- Make payments and pay off debts.
- Request the services of a tax authority without a personal visit, etc.