EGRN - what is it? Unified State Register of Taxpayers

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The rapidly developing economy and social policy of the country require the creation of new databases. Accounting is carried out by various ministries and departments. Data collection is based on the registration procedure. Today there are several. For example:

• Registration at the place of residence or change of citizenship (maintained by passport offices, the Federal Migration Service or the Russian Ministry of Foreign Affairs).
• Registration in the system of state or non-state pension funds (de alt with by the PFR).
• Registration of taxpayers and legal entities (conducted by the Federal Tax Service (FTS)).

A significant array of tax service information is contained in the multi-level publicly available software and information systems "Unified State Register of Taxpayers" (EGRN) and "Unified State Register of Legal Entities" (EGRLE).

EGRN - what is it?

The unified state register of taxpayers is maintained on the basis of the data of the federal executive body, which is authorized to exercise control and supervision in the fieldtaxes and fees. This body, in accordance with the procedure established 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 an extract from the USRN.

The state, that is, the Government of the Russian Federation, is recognized as the owner of the register of taxpayers.

The Federal Tax Service is entrusted with methodological and organizational guidance for maintaining the USRN and the formation of data in it.

At the legislative level, the EGRN (what it is, see above) regulates 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 available), place of birth, date, gender and nationality.
• Place of registration (in the absence of residence in Russia).
• Data of any identity document.
• Code of the inspection that registered the individual and its name.
• TIN.
• Information about the notary (for those engaged in private practice).
• Information from civil registration (birth or death).
• Information about issued certificates of inheritance rights.
• Information about movable and immovable property, etc.

Composition of information about individual entrepreneurs

USRN (which is described above) also contains data on individuals registered as individual entrepreneurs. The following are collected about themdetails:

• Number assigned to IP during registration.
• Information about the entrepreneur contained in the USRIP.
• Data on the types of activities to which UTII applies.
• Bank account details.
• Start (or end) date of using IP PSN or USN, etc.

Composition of information about organizations

Information from the USRN on Russian legal entities can be obtained as follows:

• Full name of the organization (and, if available, abbreviated) other information entered in the state register of legal entities.
• Registration number assigned during state registration of a company.
• Date of entering the organization into the Unified State Register of Legal Entities.
• Code and name of the tax authority that registered the legal entity.
• Date of production.
• Identification number of a legal entity as a taxpayer.
• Code confirming the reason for registering the company.
• All data from the registration certificate.
• Date and number of the registration notice issued.
• Information about the specially allocated divisions of the organization.
• Data on real estate and land plots of a legal entity.
• Information about the availability and nature of the organization's vehicles.
• Data on gambling facilities.
• Bank account details.
• Date of transition of the organization to the simplified taxation system.
• The date the company was granted (or revoked) the status of a resident in one of the designated economic zones.

Providing information from the register of taxpayers

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 December 30, 2014 approved the procedure for the provision of public services - extracts from the USRN.

To do this, you must submit a request drawn up on paper in any form, or in electronic form on the official website of the tax office. Any branch of the Federal Tax Service is obliged to provide this service, regardless of the place of registration of the applicant or the person whose information needs to be obtained. The data in the extract is provided in accordance with the requirements provided for by the Tax Code (Article 102). Something like:

• Personal details (in full).
• TIN of the applicant (individual or legal entity).
• Data on other individuals or organizations provided for by the legislation of the Russian Federation.

Information from the USRN (which 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 No. ММВ-7-14/153 dated April 16, 2015 “On Approval of Forms for Extracts from the Unified State Register of Taxpayers.”

No state duty or any other fee is charged for issuing an extract from the USRN.

Why do I need an extract from the Unified State Register of Legal Entities

This document is a universal form that reflects information about the organization, confirming its existence and the right to conduct business. Information forit 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. This is the charter and other constituent documents certified by the chief accountant (or head), copies of which constitute the registration file of the legal entity. Any changes that have occurred in the company are attached to the file in a short time.

Legal meaning of an extract from the register of legal entities

Any commercial transaction must take place in the right field. Therefore, an extract from the Unified State Register of Legal Entities, along with other title documents, for example, on the right to property, is designed to certify the right of the founder and / or general director (chief accountant) to perform various actions on behalf of the company, including signing documents that are legally significant. It could be:

• Final decision of the general meeting with the appointment of an executive director.
• Confirmation of rights and receipt of registration documents for real estate of a legal entity.
• Conclusion of contracts.
• As well as any question requiring confirmation to manage the company.

Eligible is an extract from the Unified State Register of Legal Entities and when filing a claim with the Arbitration Court. This rule is enshrined in law.

Personal account of the taxpayer on the website of the Federal Tax Service

For control over payments, convenience of entering personal data, checking the validity of the counterparty, the Government of the Russian Federation has opened a service -tax.ru. This kind of personal account of the taxpayer has been operating since October 2012. Data from the USRN database on tax.ru can be obtained quickly and free of charge.

In addition, this service allows you to:

• Control budget settlements.
• Receive real-time information about debts to the budget, transferred amounts and overpayments.
• Check the availability of real estate and movable property.
• Receive and print receipts and/or tax notices.
• Make payments and pay off debts.
• Request the services of the tax authority without a personal visit, etc.