LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 26, 2012 No. PA-4-6/16002 @

About reflection in the Unified State Register of Legal Entities of data on public authorities and local government bodies

For the purpose of ensuring reflection in the Unified State Register of Legal Entities (further - the USRLE) data on organization of federal bodies of the government, public authorities of subjects of the Russian Federation and local government bodies the corresponding public legal entities - the Russian Federation, subjects of the Russian Federation, municipalities, it is necessary to be guided by the following.

1. During creation (including by reorganization) public authority or local government body in the tax authority in the place of its stay performing state registration of legal entities the Application for state registration of the legal entity is submitted during creation in the N P11001 form (The statement for state registration of the legal entity created by reorganization in the form N P 12001) recommended for use by the letter of FNS of Russia of June 25, 2009 of N MH-22-6/522 @ "About realization of provisions of the Federal Law by tax authorities of 30.12.2008 N 312-FZ" (are posted on the website by FNS of Russia on the Internet (www.nalog.ru) in the Section "State Registration and Accounting —> State Registration of Legal Entities —> the Document Forms Recommended to FNS of Russia for the purpose of Realization of the Provisions Entered by the Federal Laws of 30.12.2008 N 312-FZ, of 30.12.2008 N 315-FZ, of 27.12.2009 N 352-FZ").

In the specified forms of statements concerning the founder Item 4.3 is noted and the corresponding Items of Section 1 of Liszt In statements "The information about the founder - the Russian Federation, the subject of the Russian Federation, municipality" are filled (other Sections of Liszt In statements are not filled in).

2. Entering into the data on state bodies and local government bodies of information about their founders containing in the USRLE.

For the purpose of reflection in the USRLE concerning earlier registered public authorities and local government bodies of data on their organization the corresponding public legal entities in the tax authority in the location of the above-stated bodies performing state registration of legal entities submit the Application for entering into the Unified State Register of Legal Entities of changes in the information about the legal entity which is not connected with modification of constituent documents in form N P 14001, recommended for use the letter of FNS of Russia mentioned in Item 1 of this letter.

In case of absence in the USRLE of information about the founder, in the specified application form concerning the founder Item 2.5 is noted and Item 1.1 and the corresponding Items of Section 2 of Sheet D of the statement "The information about the founder - the Russian Federation, the subject of the Russian Federation, municipality" is filled (other Sections of Sheet D application forms are not filled in).

In need of change of the information about the founder containing in the USRLE, in the specified application form:

in case of need exceptions of the data which are earlier entered in the USRLE and introduction of data on public legal entity are noted Items 2.3 (or 2.4) and 2. 5, and also Item 1.2 and Section 2 of Liszt In statements (or Items 1.2 and Sections 2 - 9 Sheets G of the statement) both Item 1.1 and the corresponding Items of Section 2 of Sheet D of the statement are filled (other Sections of Sheets In () and D application forms are not filled in).

To provide to the Departments of FNS of Russia for subjects of the Russian Federation use of this letter in work of subordinate tax authorities.

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