In order to understand the issue of the need to draw up a document, ...
You are asking:How to set up reporting to the second tax office in 1C: Accounting 8?
We answer: If your organization has a separate division that has the same details as the parent organization, for which it is necessary to report to another Federal Tax Service, you can connect it to sending reports as follows:
1. You need to make sure that the number of the second FTS has already been added to the list of registrations in your program. To do this, you need to follow the path:
The main thing - Organizations - "Your organization" - More - Registration with the tax authorities.
If the code of the required tax authority is missing, it should be added.
It is also necessary to check the presence of the second FTS in the directories along the way:
Button with an arrow "Main menu" - All functions - Directories - Tax authorities.
You can contact your service organization with a request to connect the tax authority you need to your account;
Or you can send an application to change the details yourself; in this case, you need to go along the path: Reports - Scheduled reports - Settings - List of applications - Create an application to change the details of the application or replace the certificate. In this application, you will also need to indicate the second tax office. After that, you need to call your service organization back so that the application can be processed.
We also draw your attention to the fact that you can connect an additional tax only to an already existing electronic signature key certificate. This list of actions is only suitable for those organizations that need to report for a separate unit only in the FTS.Such a connection is carried out without additional charges!
If a separate subdivision is an independent unit that needs to report to all regulatory authorities, then it is necessary to create a new connection application for it, which will be evaluated at the general tariff. Keeping records and sending reports for such organizations is possible only from the software version of the CORP.
You can familiarize yourself with the tariffs for connecting to the 1C-Reporting service at this link.
We invite you to cooperate on this service: we are ready to help you connect within 1 working day!
In accordance with the Civil Code of the Russian Federation, a legal entity is considered established from the moment of its state registration.
To the attention of the founders and participants of the LLC! From June 25, 2019, limited liability companies can operate on the basis of model charters approved by the Ministry of Economic Development of the Russian Federation ( order dated August 1, 2018 No. 411).
To the attention of LLC founders! From May 5, 2014, the obligation to pay half of the authorized capital at the time of LLC registration was excluded. The founder pays his share in the authorized capital within the period specified in the founding agreement (by the decision of the sole founder), but no later than four months from the date of registration.
To the attention of the founders of JSC and LLC! Since April 7, 2015, business entities have the right, but are not required to have a seal. Information about the presence of a seal must be contained in the charter of the company.
The procedure for registering a legal entity
State registration of a legal entity is carried out at the location of the permanent executive body, in the absence of such an executive body - at the location of another body or person entitled to act on behalf of the legal entity without a power of attorney, within a period of not more than five working days from the date of submission of documents to the registration authority in the manner prescribed
Step-by-step instruction
We form a package of documents
The list of documents for state registration of a legal entity is established in Art. 12 of the Federal Law of 08.08.2001 No. 129-FZ"On State Registration of Legal Entities and Individual Entrepreneurs".
Determine which tax authority to submit documents to
The rules of state registration are established Federal Law No. 129-FZ dated 08.08.2001"On State Registration of Legal Entities and Individual Entrepreneurs".
The address of registration of a legal entity is the address where its head - director, general director, etc. is located, or, in the language of the law, "the permanent executive body of the company." As the address of the organization, you can use the address of the founder's own office, including the home address of the head of the company. The address of the company may also be the address of the rented premises.
You will need the following documents to register:
- application for state registration of a legal entity upon creation ( Form No. Р11001);
- decision on creation, formalized by the decision of the sole founder or the minutes of the general meeting of founders;
- founding documents of a legal entity. It is submitted in two original copies in case of presentation in person or by mail and in one copy - when sent electronically;
- receipt of payment of state duty in the amount of 4000 rub.;
Attention! From 01/01/2019, when sending documents for state registration in the form of electronic documents, including through the MFC and a notary, it is not required to pay a state fee!
- a document confirming the status of the founder, if it is a foreign legal entity.
The application form can be printed and filled out on paper, or generated electronically using a special program or service.
Attention! The applicant's signature on the application must be notarized, except in cases where the applicant submits the documents in person and at the same time submits a document proving his identity, and also when the documents are sent in the form of electronic documents signed with an enhanced qualified electronic signature of the applicant.
Applicants during registration may be the founder or founders of a legal entity being created, the head of a legal entity acting as a founder of a registered legal entity, another person acting on the basis of the authority provided for by federal law, an act of a specially authorized state body or an act of a local self-government body.
A receipt for payment of the state duty may not be submitted. In this case, the registration authority will independently request information on the payment of the state duty from the authorities of the Treasury of Russia.
Attention! It is important that the registration address can actually contact the company.
The registration authority has the right to refuse registration. An exhaustive list of reasons for refusal is provided in paragraph 1 of Art. 23 of the Federal Law of 08.08.2001 No. 129-FZ"On State Registration of Legal Entities and Individual Entrepreneurs".
Lawyer Mikhail Khaimovich about the struggle of the Federal Tax Service with entrepreneurs. Who will survive? Why do tax authorities draw acts of inspection of premises and how in practice to convince the reality of the address?
Director wants to register another address
Let's say there is such a white fluffy (in some places) company, most likely LLC. When it was created, the tax inspectorate did not care about the fact that the company was located at the legal address indicated in the Unified State Register of Legal Entities. There was a law obliging an enterprise to register it at its location, but (as we often did in the last 25 years) it was not enforced.And now, when the state has decided to “register” everyone, directors of companies began to look for ways to satisfy the requirements of the Federal Tax Service.
The easiest and at first glance, reasonable way is to apply for a change of legal address, indicating in the Unified State Register of Legal Entities the office that is currently rented.
Almost always (in large cities) this is due to a change in the territorial inspectorate, that is, with the transition to another inspectorate serving the territory at the place where the office is rented.
And this is where things get weirder and weirder.(With). The director and participants, sincerely showing law-abidingness, submit an application to the IFTS 46 (we are talking about Moscow) .... and are denied registration..
Before that, most likely there will be a suspension of registration activities for 30 days.
The standard wording of the refusal: the unreliability of the information provided. It should be noted that this very reliability is checked by the territorial IFTS. "What an inaccuracy!" exclaims the director and runs for clarification to the territorial inspection.
What do they answer in the tax
Turns out:- The lease did not specify the floor or room number;
- There are 10 more companies registered in this room. They are not really located there, it was you who placed your office there, but the tax authorities are not very concerned about this;
- In the IFTS case, there is an act of examining the premises, from which it follows that your company is not there;
- The owner of the premises did not respond to the IFTS request in time and did not confirm the fact of the lease (for example, he was on vacation, but the deputy forgot).
- The address of the company does not correspond to the data of the official classifier of addresses (KLADR). For example, according to the Unified State Register of Legal Entities, the address of the company is indicated: st. Lenina, d. 10B, and in KLADR there is only an address: st. Lenina, d.10A, there is no house with the letter B.
There may or may not be reasonable answers.
Any of the points can be a reason for refusal to register, and I have given a non-closed list of reasons for refusal, there may be others. If a refusal on the first of the above grounds can be dealt with by bringing all the documents in line, then the rest can confuse the head of the company.Even if X companies are illegally registered in this premises, why should this influence the decision to register a company that is actually located there?
There is no reasonable answer to this question, but it seems that logic and reasonableness are not the virtues of the current tax authorities.
As for the act of examination, there is nothing to talk about. Employees compiled it without leaving their office.They committed an official offense, and maybe a crime (Article 293 of the Criminal Code "Negligence"). But it is not possible to prove this within the framework of the existing "legal" system.
For what?
Why do tax officials do this? I don't have a definitive answer to this question. Sometimes it's really just negligence, unwillingness to perform their duties.But, in addition, the general policy of the authorities: all entrepreneurs are suspected of tax evasion, the state "cleans up" the business, those who failed, let them leave.
But entrepreneurs don't want to leave! Some are looking for a way to quickly “solve” the issue, as you might guess, is corrupt, others file a lawsuit in court (3-6 months of the process).
What to do?
In addition to careful preparation of documents, immediately after submitting an application for registration, the director needs to appear at the territorial IFTS with the original lease agreement, payment orders confirming the payment of rent.You can only go to an appointment with the head or deputy head of the inspectorate by making an appointment by phone with the secretary, because it is now almost impossible to get to the inspector (in Moscow); security at the entrance, and the pass is issued only by the secretary of the head. If you still manage to invite the owner of the premises to this reception, consider that your problem is solved.The example described above is one of many possible situations.
Someone after all still registers also the new companies. These entrepreneurs have their own problems. First you need to find an office and rent it for cash, because so far there is no legal entity or bank account, and the owner will not give a letter of guarantee to the IFTS without a guarantee of a lease agreement subsequently.
Before that, you need to make sure that this is not a mass registration address; you can do this on the website of the Federal Tax Service. You can try to open a company at the home address of the founder, . But recently in Moscow they began to refuse such registration.
But if there is a properly assembled set of documents, the Federal Tax Service does not refuse to register a new company, postponing the verification of its location until later, and in this sense, registering a new company is easier than changing the address for an existing one.
False information in the Unified State Register of Legal Entities
Companies included in the list with inaccurate information in the Unified State Register of Legal Entities await special ordeals.The grounds for inclusion in such a list are known. Anyone can check the company, it is enough to know its TIN by receiving an extract from the Unified State Register of Legal Entities in electronic form on the website of the Federal Tax Service. If included in the list, this information will be in the statement.
But executives are not accustomed to making a statement for their company every day, and they can find out about being blacklisted from a bank that will block the account. This is where the problems begin.The bank account does not work, they will not open an account in another bank. You need to find a new address, go through all the procedures described for the case of registering a new company, and as a result, receive a suspension of registration activities for 30 days. It will be much more difficult to get a positive decision than in the case of a change of address when not included in the “black list” - the tax authorities will interrogate the director as part of the verification of the reliability of information, trying to prove that his activities are fictitious and he is a “front man”.
Well, if the enterprise cannot confirm the accuracy of the information in the Unified State Register of Legal Entities, the consequences will come for it:
- From 09/01/2017 after 6 months, exclusion of the organization from the Unified State Register of Legal Entities;
- Refusal to register new companies to the director and all founders, while there is a similar record of inaccurate information.
- For three years, they will not be able to register any new company with their participation, as well as become members of any operating company on the territory of the Russian Federation. The head and accountant of the company may be held subsidiary liable for any debts from June 28, 2017 dated June 28, 2017).
