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The document ceased to be valid since April 12, 2016 according to the Order of the Government of the Russian Federation of March 30, 2016 No. 252

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 26, 2004 No. 110

About enhancement of procedures of state registration and registration of legal entities and individual entrepreneurs

(as amended on 19-05-2014)

According to the Federal Law "About Modification of Legal Acts of the Russian Federation regarding Enhancement of Procedures of State Registration and Registration of Legal Entities and Individual Entrepreneurs" Government of the Russian Federation decides:

1. Approve enclosed:

Rules of maintaining the Unified state register of taxpayers;

The paragraph third ceased to be valid according to the Order of the Government of the Russian Federation of 12.04.2013 No. 328;

Ceased to be valid according to the Order of the Government of the Russian Federation of 19.05.2014 No. 462

2. Recognize invalid:

the order of the Government of the Russian Federation of March 10, 1999 No. 266 "About procedure for maintaining the unified state register of taxpayers" (The Russian Federation Code, 1999, No. 11, the Art. 1307);

the order of the Government of the Russian Federation of June 19, 2002 No. 440 "About approval of the Order of interaction of registering bodies in case of state registration of the legal entities created by reorganization" (The Russian Federation Code, 2002, No. 26, the Art. 2587).

Acting as Russian Prime Minister

V. Khristenko

 

Approved by the Order of the Government of the Russian Federation of February 26, 2004 No. 110

Rules of maintaining the Unified state register of taxpayers

1. The these rules developed according to the Tax Code of the Russian Federation, legislative and other regulatory legal acts about taxes and fees and the legislation of the Russian Federation governing the relations arising when forming and using the state information resources, and also in case of use of information technologies determine procedure for maintaining the Unified state register of taxpayers (further - the register).

2. The register including the state databases of the taxpayer registration is kept by the Federal Tax Service and its territorial authorities (further - tax authorities) on the basis of the single methodological and program and technological principles and the documentary information arriving in these bodies.

3. The register contains data on the organizations and physical persons registered on the bases established by the Tax Code of the Russian Federation (with indication of identification taxpayer number, and also reason code of registration for the organizations), according to appendix.

4. Registration of the organization or the individual entrepreneur in tax authority in the location or at the place of residence is performed based on data on creation (including by reorganization) the organizations, the acquisition of the status of the individual entrepreneur by physical person containing in the corresponding record of the Unified State Register of Legal Entities and Unified State Register of Private Entrepreneurs (further - the state registers).

Modification of the data on the organizations or individual entrepreneurs containing in the register and also removal from accounting in case of change of the location of the legal entity, the residence of the individual entrepreneur are performed based on the data containing in the corresponding record of the corresponding state registers.

Registration of the organization or the individual entrepreneur in tax authority in the new location or the new residence is performed based on the data received from tax authority still to the location or the former residence.

Removal from accounting of the organization in case of liquidation, the termination of activities as a result of reorganization, the termination of the unitary enterprises which property complex is sold according to the procedure of privatization or is brought as contribution to the authorized capital of open joint stock company, exception of the invalid legal entity of the Unified State Register of Legal Entities according to the decision of registering body it is performed in tax authority in the location liquidated (stopped activities, excluded) the legal entity based on the data containing in the corresponding record of the Unified State Register of Legal Entities.

Removal from accounting of physical person as the individual entrepreneur in case of the termination of activities by physical person as the individual entrepreneur, and also in case of his death, is performed in tax authority at the place of residence of the individual entrepreneur based on the data containing in the corresponding record of the Unified State Register of Private Entrepreneurs.

Date of registration of the organization or the individual entrepreneur in tax authority in the location or at the place of residence, changes of information about them in the register, removals from accounting on the bases established by this Item is date of entering of the corresponding records into the state registers.

5. Statement of the organization or physical person on accounting (removal from accounting) is confirmed by the document which form is established by the Federal Tax Service.

The specified document is issued to the organization or the individual entrepreneur (goes) together with the document confirming entering of record into the corresponding state register.

The specified document is issued to the organizations which state registration is performed according to article 10 of the Federal law "About State Registration of Legal Entities and Individual Entrepreneurs" (goes) no later than 5 days from the date of entering of record into the Unified State Register of Legal Entities.

To the organizations or individual entrepreneurs who changed the location or the residence which tax authority in the new location or the residence does not match former tax authority the specified document it is issued (goes) tax authority in the new location or the residence there are 5 days from the date of entering of the corresponding record into the corresponding state registers not later.

To the organizations which stopped activities as a result of reorganization in the form of merge and accession which tax authority in the location does not match the tax authority which performed state registration of the termination of activities the specified document it is issued (goes) tax authority in the location of the record which stopped organization activity no later than 5 days from the date of entering into the Unified State Register of Legal Entities.

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