With the development of entrepreneurship and commercial activities, which became officially allowed at the end of the 80s, accounting for existing enterprises and private entrepreneurs has become one of the urgent tasks facing the tax authorities. Modern computers and communication facilities, local and global information networks have made it possible to solve this problem and develop a powerful database - the Unified State Register of Legal Entities (USRLE).
Software and information complex of the Unified State Register of Legal Entities
This database, which was originally created as a software and information complex, in which all information about taxpayer enterprises operating in the Russian Federation would be stored, was developed in 2002. This large-scale development was carried out by the programmers of the Main Research Computing Center of the Federal Tax Service.
The introduction of the Unified State Register of Legal Entities into the practice of tax accounting made it possible to automate the maintenance of a database of enterprises and organizations, to centrally store and promptly amend information about legal entities. Entry into the Unified State Register of Legal Entities is a prerequisite for the legitimacy of an enterprise and the legality of its activities. An extract from the Unified State Register of Legal Entities is also included in the package of mandatory documents confirming the legal viability of the enterprise.
What information about the enterprise is entered into the Unified State Register of Legal Entities
The structure of this database contains information about each enterprise and its types of activities. All changes must be promptly entered into the Register, the legal entity must provide information about them to the tax office at the place of registration within 3 days. Failure to comply with this requirement is punishable by penalties.
The following information is entered into the Unified State Register of Legal Entities:
- full and abbreviated name of the enterprise, including the company name;
- organizational and legal form of its activities;
- the legal address of the company or the postal address of the person authorized to perform actions on behalf of this company without a power of attorney;
- complete information about the founders, their passport data and information about the place of permanent registration;
- constituent documents in originals or copies certified by a notary;
- the dates of registration of changes to the constituent documents and the date of receipt of information about these changes by the registering authority;
- the way the legal entity was formed - whether it was newly created or formed in the process of reorganization;
- termination of the enterprise - in the course of reorganization or liquidation;
- the size and form of the authorized capital;
- information about an individual authorized to act on behalf of the enterprise without a power of attorney, his passport data, permanent registration address, TIN;
- information on the licenses available to carry out certain types of activities;
- information about representative offices and branches of the enterprise;
- identification number of the taxpayer-legal entity;
- code according to OKVED on the main types of activities;
- bank details of the enterprise.
