Certificate of inclusion in the unified state register of legal entities. The egrip entry sheet is a document for individual entrepreneurs confirming state registration

Unified State Register of Legal Entities is a form of systematization used by the tax authorities, which involves recording all law firms and organizations existing in the territory of a city, region, country in a single registration book. It is necessary to control the activities of associations (so that the activities of firms are carried out in a legal manner), including with regard to the timely payment of state taxes.

Decoding of the Unified State Register of Legal Entities

Unified State Register of Legal Entities stands for unified State Register legal entities, that is, a unified registration book of all organizations. It is familiar to every person who wants to open their own business and start their activities. The Unified State Register of Legal Entities operates in the service of mandatory contributions to the state treasury (taxes).

The body collects data on legal associations that have been assigned the status of a legal entity. Private owners also turn to the tax system to enter data into the unified state registration book.

Extract from the Unified State Register of Legal Entities

– documentary recording of information, which is part of the registration book, and is issued to a person entitled to it upon special request. In most cases, this is a special government form containing the necessary information. It may include all information, or it may include partial or selective information. The statement is divided into several types:

• main (basic);
• full (extended);
• partial (selective), which contains information about a separate part.

The main and full statements are available upon special request. To obtain it, it is enough to provide the tax service with documents with the name of the organization or personal data of an individual entrepreneur (or instead a personal digital code).

The last type of extraction is requested to obtain information about who is part of the founding members of the coalition (organization). The extract contains information obtained from an electronic database. It is formed during registration and after submitting a package of documentation for private entrepreneurs and organizations.

The documentation must be certified by the founder of the organization or the chief accountant. The data is entered into the unified state registration book. They are stored in written and printed form. New information not previously entered into the book is entered after writing an appeal (application) from the founder of the organization to the tax collection service.

The extraction reflects all the work of the organization that is associated with in cash. Persons who are employees of this organization are capable of making an interpellation (request) to obtain it. They usually seek such information to improve the efficiency of the enterprise.

Extracts are:

1. Legally legal (official). They are received from the federal tax service. They sign and authenticate there too. Such documentation allows you to open bank accounts, conclude transactions, sign agreements and contracts.
2. Illegal (unofficial). They are requested for the first time and to obtain superficial information about the association and its founders.

Unofficial information is provided only in electronic form. To receive it, you must provide the electronic signature of the requesting entity at the place where the extract is requested.

What does the extract from the Unified State Register of Legal Entities contain?

The extract (extract) contains the following in relation to the legal entity: intelligence:

• name of the organization (full, along with its abbreviation and explanation, if any);
• form of activity;
• company address;
• information about the owners of the organization, its founders, as well as their shares in the legal association, and in addition, there is information about the possibility of transferring or inheriting shares to other members of the organization or relatives;
• information about who can take over management (become a successor) of the organization in the event of the death of the current leader;
• dating of the contribution additional information in documentation of ownership of a legal organization;
• information about the state of the organization today (decline, growth, etc.);
• types of authorized capital and their share sizes;
• information about the authorized person (to act or resolve issues on behalf of the organization);
• information about the permission (license) for the operation of the organization;
• information about additional offices of the organization;
• taxpayer identification number, coding and date of registration of the organization with the tax service;
• dating and serial number of the organization’s registration with the insurance authorities;
• information about the transformation of the coalition (reduction or increase in its area);
• data on the income of the association for the last reporting period.

The Ministry of Finance of Russia clarified that for individual entrepreneurs registered starting from January 1, 2017, the details of the state registration certificate are the data of the Unified State Register of Entrepreneurs on the date of making an entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs and OGRNIP ().

From January 1, 2017, the Federal Tax Service of Russia abolished forms of certificates of state registration and registration of legal entities and individual entrepreneurs. Refusal to use certificate forms that are security printed products is provided. The order came into force on January 1, 2017.

At the same time, the invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization. When issuing an invoice to an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur, indicating the details of the state registration certificate of this individual entrepreneur ().

In this regard, the company had a question: how should the individual entrepreneur’s invoice currently fill out the column “Details of the certificate of state registration individual entrepreneur" in connection with the cancellation of certificate forms that are protected printing products and the approval of form No. P60009 "Sheet of records of the Unified State Register of Individual Entrepreneurs"?

Financiers explained that when issuing an invoice to an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur indicating the details of the state registration certificate of this individual entrepreneur, according to.

Based on this norm, in the form of an invoice, approved by Government Decree No. 1137 of December 26, 2011, the details of the state registration certificate of individual entrepreneurs are provided.

Until 2017, in accordance with the document confirming the fact of making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs, there was a Certificate of state registration of an individual as an individual entrepreneur in form No. P61003. The certificate contained information about the date of its issue, about the tax authority that issued the Certificate, about the date of making an entry about the individual entrepreneur in the Unified State Register of Entrepreneurs and the main state registration number (OGRNIP), as well as the series and number of the form.

However, the issuance of the Certificate was canceled from January 1, 2017. From this date, the document confirming the fact of making an entry in the Unified State Register of Entrepreneurs is the Entry Sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009. This document contains information about the date of issue of the Record Sheet, about the tax authority that issued the Record Sheet, and the date of making an entry about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs and the OGRNIP.

Commentary to the Order of the Federal Tax Service of Russia dated November 13, 2012 N ММВ-7-6/843@ “On approval of the form and content of a document confirming the fact of making an entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs”

Order of the Federal Tax Service dated November 13, 2012 N ММВ-7-6/843@ (hereinafter referred to as the Order) was registered with the Ministry of Justice of Russia only in January 2013. It implements the provisions of paragraph 3 of Art. 11 of the Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, which prescribes that when registering legal entities and individual entrepreneurs, issue them an appropriate certificate. The order approved the forms and contents of documents confirming the fact of making an entry in the Unified State Register of Legal Entities and in the Unified State Register of Individual Entrepreneurs.
All legal entities and citizens engaged in entrepreneurial activities without legal education are subject to state registration (Articles 23, 51 of the Civil Code of the Russian Federation). The decision on state registration made by the registration body - the inspection of the Federal Tax Service of Russia - is the basis for making a corresponding entry in the state register. It is accepted within five working days. No later than the next day, the applicant is issued a document confirming the fact of making an entry in the relevant state register (Clause 3, Article 11 of the Federal Law of 08.08.2001 N 129-FZ).
For clarity, we provide a complete list of new sample documents in the table.

Thus, the Order introduces three new samples of certificates of state registration of persons with the tax authority and two sheets of appendices to them. In this case, sheets of records of unified registers cannot be attached in any order. Sheet P50007 must be attached to the Certificate in form N P51003 (documents regarding legal entities), and the sheet in form N P60009 must be attached to Certificate P61003 or P61004 (respectively, documents regarding individual entrepreneurs or farms).
The functional text of the document itself indicating state registration is extremely simple. It reflects:
- full name of the legal entity (full name of the entrepreneur or farmer) to whom the document was issued;
- main state registration number (OGRN), consisting of 13/15 characters;
- full name of the tax authority that issued the document;
- date of entry on state registration in the relevant register;
- date of issue of the document by the tax authority;
- position of the responsible person, his surname and initials.
Record sheets Unified register(for convenience, they can be called appendices to the certificate) will contain information that the relevant information and the information itself (new or changed) have been entered into the state register. For these purposes, forms N N P50007 and P60009 provide a compact table in which certain indicators of register entries and their content (value) should be reflected. For example, “Size of authorized capital” and its value, “Information about the founders (participants) of a legal entity” and their full names. etc.
Please note: The Order will come into force only after another regulatory act is declared invalid, namely Decree of the Government of the Russian Federation of June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individuals entrepreneurs." This document establishes such forms as Notification of changes to constituent documents legal entity, Notification of the formation of a liquidation commission of a legal entity, appointment of a liquidator (bankruptcy trustee), Certificate of state registration of a legal entity, Certificate of entry into the Unified State Register of Legal Entities, etc.
All of them are planned to be cancelled, and instead of them, the certificates we are considering and the sheets of appendices to them will remain. For example, instead of the forms “Certificate of state registration of a legal entity” (form N P51001) and “Certificate of making an entry in the Unified State Register of Legal Entities” (form N P50003), a Certificate in form P51003 and a Register Entry Sheet in form P50007 will be issued, respectively.

Features of document execution in paper form

The order stipulates that paper certificates must be produced according to a single sample approved by Order of the Federal Tax Service of Russia dated November 23, 2004 N SAE-3-09/123@. This means that the certificate form is a secure printed product and has an accounting series and number. Such forms are subject to strict accounting.
A paper certificate form measuring 210x297 mm (A4 format) consists of one white sheet with a small color design in the form of an ornament. In the center there is a circle with State emblem RF and with rays radiating from the circle to the edge of the sheet. In the middle of the upper part of the sheet there is a place for a security holographic mark, which is designed to recognize counterfeit certificate forms.
The series and number of the certificate form are reflected in the lower right corner of the form and on the holographic stamp.
These requirements do not apply to application sheets (forms N N P50007 and P60009).

Features for peasants/farms

We remind you that in Russian Federation two separate state registers are maintained, containing respectively information on the creation (reorganization/liquidation) of legal entities - the Unified State Register of Legal Entities and on the acquisition/termination individuals status of an individual entrepreneur - Unified State Register of Entrepreneurs. Both registers include state databases of taxpayer records and are maintained by the Federal Tax Service and its territorial bodies.
According to the current legislation, a farm carries out entrepreneurial activities without forming a legal entity (clause 3 of Article 1 of the Federal Law of June 11, 2003 N 74-FZ “On Peasant (Farm) Farming”). True, somewhat earlier, farms were created in the form of a legal entity, and they can retain their status until 2021.
The documents we are considering are about the issuance of a certificate at the present time, and when the farmer applies to tax authority he will be issued a certificate of a separate type, and an entry will be made in the Unified State Register of Individual Entrepreneurs.
In conclusion, we point out that the Certificate of state registration of a peasant (farm) enterprise, as before, will be issued to the head of the peasant enterprise. If the household consists of one person, then this citizen will act as the head.