Sample notification of inaccurate legal address in 2021 and 2021

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After preparing financial statements, institutions need to prepare public disclosure of their indicators. In particular, from 2021, mandatory general requirements for the minimum composition and procedure for presenting such information are established in the Federal Accounting Standard for Public Sector Organizations “Presentation of Accounting (Financial) Statements”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 260n. Legislators have made a number of changes and additions to the tax system and labor law. Some amendments have already received the status of federal law, others are in the final stages of adoption. Most will begin on January 1, 2021. Let's look at the most important of them.

Letter about the location of the organization sample

The number of employees is: payroll, average and average. For different purposes, different numbers need to be determined. The general indicator is the average number - it most fully covers all categories of workers. Next comes the payroll number, and from it the average payroll is calculated. Firstly, tax authorities may refuse to register an organization if the address specified in the application does not coincide with its actual location. In practice, situations of the so-called sale of “legal addresses” are common, when several legal entities are registered at the same address.

The Federal Tax Service requires confirmation of the reality of the address in the Unified State Register of Legal Entities, but in practice it does not allow this to be done

The bank account does not work; an account will not be opened in another bank. You need to find a new address, go through all the procedures described for registering a new company, and ultimately receive a suspension of registration actions for 30 days. It will be much more difficult to obtain a positive decision than in the case of a change of address without being included in the “black list” - tax authorities, as part of checking the accuracy of the information, will interrogate the director, trying to prove that his activities are fictitious and he is a “dummy”.

The lease agreement did not specify the floor or room number;
There are 10 more companies registered in this room. They are not really located there, it is where you located your office, but the tax authorities do not care much about this;
In the Federal Tax Service's file there is an inspection report of the premises, from which it follows that your company is not there;
The owner of the premises did not respond to the Federal Tax Service's request on time and did not confirm the fact of the lease (for example, he was on vacation, and the deputy forgot).
The company's address does not correspond to the data of the official address classifier (KLADR). For example, according to the Unified State Register of Legal Entities, the company’s address is indicated: st. Lenina, 10B, and in KLADR there is only the address: st. Lenina, 10A, the house with the letter B does not exist.

How a letter of guarantee proves the authenticity of a legal address

In order for the letter of guarantee to prove the authenticity of the legal address, the owner must verbally confirm his consent to rent out the premises. Be sure to notify the landlord so that within three working days after submitting documents for registering the LLC to the tax office, he will be in touch.

In most cases, an employee of the Federal Tax Service will contact you by phone number specified in the letter of guarantee. If the owner of the premises does not answer the call or does not confirm his guarantee, then the declared address will be considered unreliable, and the registration of the LLC will be refused.

But besides this situation, a legal address may have other disadvantages:

mass character – registration at the address of more than 10 organizations;
impossibility of organizing the manager’s workplace (the building is not completed, destroyed, the premises are strictly for production purposes);
at the declared address there are objects in which registration of commercial organizations is prohibited (for example, government agencies or military units);
incomplete indication of all elements of a complex address (especially typical for business centers, then the detailed description must be clarified with the Federal Tax Service itself);
discrepancy between the address in the letter of guarantee and the data specified in the certificate of ownership of the property).

In such situations, a letter of guarantee and its verbal confirmation will not be able to help in registering an LLC.

Letter of provision of legal address (sample)

The activities of public services aimed at combating this are accompanied by the fact that tax officials, for various reasons, refuse state registration to new legal entities. And the most common complaint is that the company being created is not actually located at the address specified in the Application for State Registration of a Legal Entity (Form 11001)

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But according to the law, the company being created cannot be located there, since it does not yet have civil legal capacity and in no way, even with every desire, can enter into contracts, including a lease agreement. Documents that are submitted to the registration authority with a letter of guarantee for the provision of a legal address are certified by the lessor as follows:
all pages are bound, numbered and on the last page on the binding it is written “the copy is bound, numbered and sealed with the organization’s seal on ___ sheets”, the lessor’s seal is affixed , full name, position and signature of its official, as well as the date of certification.

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To whom should written notice be sent?

Decree of the Government of the Russian Federation dated December 22, 2011 No. 1092 states that the registering Federal Tax Service is obliged to notify extra-budgetary funds and statistical authorities about changes in information about a legal entity within 5 working days after they are entered into the state register. The organization should not report changes of address to funds and statistics, but can do it independently if it is necessary to speed up this procedure.

To notify Goskomstat, it is not necessary to come there in person. This can be done on the official web portal of the statistics authority. The user must send to Statistics a copy of the decision to change the legal address and a copy of the entry sheet from the State Register received from the Federal Tax Service.

Since 2014, taxpayers are not required to notify the Pension Fund and the Social Insurance Fund of all changes made to the Unified State Register of Legal Entities. This responsibility is assigned to the Federal Tax Service, but it is better to make sure whether the fund has received the necessary information. If the fund does not have such information, the company can report this itself.

A letter about changing the legal address of an organization, a sample of which will be presented below, must be sent to the following entities:

To the bank. The organization must notify the credit institutions where the company's accounts are opened that its legal address has changed. The notification period for changes in details is usually specified in the agreement with the bank. It may be necessary to reissue the card with samples of seals and signatures of persons entitled to carry out financial transactions. The form of the letter about changing the legal address of an LLC should be clarified with the banking institution. As a rule, the bank develops its own document forms to fill out.
To contractors. The legislation does not oblige organizations to notify all partners - they have the right to decide on their own who exactly to inform about changes that have occurred. The exception is situations when the agreement between organizations stipulates the requirement for mandatory notification within a certain period of time about changes in details. A letter to counterparties about a change of legal address, a sample of which you will find below, can be sent by mail or delivered in person.

Sample letter to the tax office about actual location

A letter of request can be addressed to a specific person, for example, the director of a partner company, the manager of a department, a specialist in a particular industry, etc. In this case, when contacting, you must use the epithet “Dear” and the employee’s first name and patronymic. This form of appeal significantly increases the chances that the request will be considered in the near future and a response will also be promptly drawn up (and on behalf of the person to whom the message was addressed). Due to the fact that, according to the writ of execution AS No. 000143567 dated 05/03/2019, Zatura LLC is recognized as the claimant, in accordance with Parts 8 and 9 of Art. 69 Federal Law No. 229 of October 2, 2007 “on enforcement proceedings”, please provide information about the debtor specified in this writ of execution. The following data is required:

Letter about the location of the organization sample

The addressor guarantees that the premises belong to him by right of ownership, are not under arrest or prohibition, pledged, in trust, leased, are not transferred as a contribution to a simple partnership (joint activity) or to the authorized capital of a legal entity, and are not encumbered with any -or other rights of third parties. Article 13.1 of the Federal Law “On Non-Profit Organizations”, Article 21 of the Federal Law “On Public Associations” and Article 11 of the Federal Law “On Freedom of Conscience and Religious Associations” determine that for state registration with the Ministry of Justice of Russia or its territorial body must be, in including information about the address (location) of the permanent governing body of a non-profit organization (public association, religious organization), at which communication with them is carried out.

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Letter to the tax office for clarification - sample

Important! How to write a letter to the tax office for clarification, sample. The letter is drawn up in the classic form on a blank A4 sheet, in printed (preferably) or handwritten form in compliance with the regulations for conducting official correspondence and can be drawn up by both an individual and a legal entity. Only legal entities can be subject to these types of penalties. This is due to the fact that when a company is self-supporting, it must involve professionals in tax matters, and in the case of a citizen, this is not at all necessary, since he has a completely different interest, and providing documents to the tax office is only a one-time need for him.

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Sample letter to the tax office about actual location

You will need a sample letter of guarantee for the provision of a legal address to minimize the likelihood of refusal to register a business due to the unreliability of the information provided. This sheet expresses the consent of the owner (lessor) of the premises to register a business at this address and confirms that the rental of space does not harm the interests of third parties. There is no standard letter form, but finding a sample letter of guarantee from the owner of the premises is not difficult.

Details of the lessor, if it is a legal entity, or passport details, if the lessor is an individual.
Name of the Federal Tax Service where the LLC will be registered.
Premises address and characteristics.
Name of the registered LLC and full name of the director.
Consent to transfer the premises for use under a lease agreement.

In what cases is it necessary to draw up a notice of change of legal address?

A letter about changing the legal address of an organization is sent to government departments and business partners. The decision to change the address is usually made in the following cases:

if it is impossible to renew the lease agreement for premises that were previously registered as a legal address;
if the company has acquired its own premises for carrying out activities and moves into it;
if the management of the organization decided to change the office in order to carry out activities more efficiently;
if there are other objective reasons for changing the legal address.

The Federal Tax Service requires confirmation of the reality of the address in the Unified State Register of Legal Entities, but in practice it does not allow this to be done

You can only go to an appointment with the head or deputy head of the inspectorate by making an appointment by phone with the secretary, because it is now almost impossible to get to the inspector (in Moscow); There is security at the entrance, and the pass is issued only by the boss’s secretary. If you can also invite the owner of the premises to this reception, consider that your problem has been solved.

From 01.09.2019 after 6 months, exclusion of the organization from the Unified State Register of Legal Entities;
Refusal to register new companies to the director and all founders as long as there is a similar record of false information.

If a company is excluded from the Unified State Register of Legal Entities due to false information, the director and founders need to be prepared for the following consequences:

Letter to the tax office for clarification - sample

Imposition of a fine in the amount of 5,000 rubles if this situation occurred for the first time in the history of relations with the taxpayer.
Penalties in the amount of 20,000 rubles when a person has been repeatedly found to have failed to comply with the legal requirements of the Federal Tax Service inspection.
In the event of a total lack of any reaction on the part of the taxpayer, including failure to pay a fine, the inspectorate reserves the right to apply to the judicial authorities with a statement against the person and oblige him to fulfill all requirements through a court decision.

In the header of the document, in the upper right corner, you must write an appeal in the form: “To the Head of the Federal Tax Service No. (code of the inspectorate to which the taxpayer is assigned) for the city (city and region of location of the tax service department) from (hereinafter - or passport details of the individual indicating place of permanent registration or name and all details of a legal entity or individual entrepreneur).

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How to convince the inspectorate of the authenticity of the legal address

It is hardly possible to challenge the refusal to register at the address of a completely destroyed facility; in this case, it is obvious that communication with the company at this address is impossible (at least until a new facility is built on this site). If the building exists, but it (or the premises in it) is simply in poor condition from the point of view of the possibility of being used as an office, then there is a chance to obtain registration. Assessing the condition of a building is also a question of the suitability or unsuitability of an address for use for the purpose of carrying out the activities of a company at that address. The inspectorate cannot refer to this argument as a basis for refusing registration (clause 4 of resolution No. 61). In judicial practice, one can find examples where the courts did not accept this argument of the inspectorate, even when it came to clearly abandoned real estate objects, if the applicant confirmed his ownership of the relevant object or presented a lease agreement (see the decision of the Ninth Arbitration Court of Appeal dated 03.18.13 in case No. A40-135174/12-21-1304). These documents are quite sufficient. If the tax authority nevertheless refuses registration only because the audit did not establish any signs of the company’s activities at a given address (and also because, in the opinion of the tax authority, the premises are not suitable for office functioning), such a refusal can be will successfully challenge (see, for example, the decisions of the Fourth Arbitration Court of Appeal dated 05/28/13 in case No. A19-16227/2012, FAS East Siberian District dated 08/13/13 on the same case).

How to report a change of address within a locality

Most often, organizations change their address within the city, sometimes this means moving to another office on the same street. What sheets should I fill out in connection with a change of address in this case? For example, let’s take a situation where the charter specifies only a locality, that is, there is no need to make changes to the text of the constituent document.

First page . There is minimal information here:

in paragraph 1, indicate the OGRN and TIN codes of the organization;
in paragraph 2, enter the value “2”, because changes are made only to the Unified State Register of Legal Entities (the same if the LLC operates on the basis of a standard charter, because the address is not indicated in it at all).

Sheet B. Only paragraph 2 is completed (clause 87 of the Requirements from Order No. ED-7-14/ [email protected] ).

Sheet N. Information about the applicant is indicated here, most often this is the director (in paragraph 1 the value is “1”).

How to fill it out if the move takes place within the same locality, but the charter indicated the full address with street, house, office? The filling is similar, only on the first page in paragraph 2 the value “1” is entered. In addition, below it should be noted in what form the changes to the charter were made:

“1”, if the charter is completely new;
“2” if this is a sheet of changes to the charter.

Sample of filling out P13014 when changing the legal address within the location

The struggle for the reliability of information included in the Unified State Register of Legal Entities

They indicate that the registering authority notifies about the unreliability of the address information contained in the Unified State Register of Legal Entities, about the need to provide reliable information about the address to the registration authority within thirty days from the date of sending the notification, explains the consequences of failure to fulfill this obligation, provided for by law, and explains how to provide supporting documents . Of course, it may be surprising or unpleasant to receive such a letter, especially if the address is the address of your apartment or premises, which was not provided to anyone else at all. As they say, the law is the law, the registration authority has the right to check the accuracy of the information included in the Unified State Register of Legal Entities - so they check it. Even if using terms not provided for by law (for example, “legal address”) and asking almost rhetorical questions...

21 Dec 2021 marketur 420

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Is it necessary and why to respond to notifications from the tax office?

Having suspected the presence of incorrect data, the Federal Tax Service sends a notification about the unreliability of the location address and offers to confirm the accuracy of the data contained in the register. The corresponding mark (unreliability of the legal address) appears in the Unified State Register of Legal Entities if the response is not sent (clause 6 of Article 11 of Law No. 129-FZ). The company has 30 days to respond. If an entry about unreliable information is in the register for more than six months from the date of entry, the tax authority has the right to liquidate the legal entity out of court.

If the response and supporting documents are not sent to the registration authority or the response does not confirm the accuracy, negative consequences will occur for the organization.

Here are the consequences of information about an unreliable address in the Unified State Register of Legal Entities in 2021 that may arise:

punishment under Part 4 or Part 5 of Art. 14.25 of the Code of Administrative Offenses of the Russian Federation (fine for officials from 5,000 to 10,000 rubles or disqualification for a period of 1 to 3 years);
forced liquidation of a legal entity;
the bank has the right to block the current account;
termination of contracts with counterparties.