Federal Tax Service register of legal entities and individual entrepreneurs. Egrul nalog ru – database on state registration of legal entities, individual entrepreneurs, peasant (farm) farms

To ensure the safety of concluding transactions with various companies, it is necessary to check them for liquidation, reorganization, and also find out other information about the counterparty. You can do this for free using the online service of the tax service.

If you need to receive a paper extract signed by a tax inspector, you should contact the Federal Tax Service or MFC in person or through an authorized person.

Attention: For receiving a statement on paper, a state fee of 200 rubles is charged.

There is no fee for public authorities.

Information contained in the Unified State Register of Legal Entities

All information about legal entities operating in the Russian Federation is reflected in the federal information resource - the Unified State Register of Legal Entities (USRLE).

From the Unified State Register of Legal Entities you can find out the following information about the company:

Name;
address;
date of registration;
registration authority;
registration with the tax office;
registration with the Pension Fund of Russia;
registration with the Social Insurance Fund;
authorized capital;
a representative who has the right to act on behalf of the company without a power of attorney;
founders (participants) of a legal entity;
holder of the register of shareholders of the JSC;
licenses received;
branches and representative offices;
successors;
types of economic activities;
changes made.

Depending on the organizational and legal form of the organization, other information may be reflected in the statement. The same document reflects the OGRN, INN, KPP of the organization and the date of each entry in the Unified State Register of Legal Entities.

The following information is not provided in the summary statement:

personal data of the founders;
passport details of the manager;
information about the institution's bank accounts.

Changes to the information are made when there is a change of manager, change of address, name or other cases. The updated information is entered into the register by the tax authority within five working days from the date of application by the head of the enterprise by submitting an appropriate application in the prescribed form.

The information contained in the Unified State Register of Legal Entities is publicly available and must be provided to any interested party. Refusal to submit this document is not permitted, with the exception of secret information, access to which is limited by law.

It is important to know:The online statement has no legal force and is for informational purposes only.

Online statement

To receive a short extract from the state register of legal entities for free, you need to go to the tax inspectorate website www.egrul.nalog.ru. On the page that opens there is a block with search criteria, a line for entering a captcha, and brief instructions.

To obtain information about a legal entity, you need to know its OGRN, TIN or name. When choosing a search by OGRN/TIN, you need to enter numbers in a special window, then indicate the numbers from the picture and click the “find” button.

As a result of a search, the website displays an extract from the Unified State Register of Legal Entities in PDF format and brief information about the company. The PDF file is available for downloading and further use in your work.

In addition to checking legal entities, on the website you can see a brief statement for an individual entrepreneur or peasant (farm) enterprise. To do this, select the appropriate tab in the search engine and enter the TIN or last name, first name, patronymic and region of residence of the desired entrepreneur. Then also enter the captcha and click “search”.

In addition to the official website of the Federal Tax Service, the Unified State Register of Legal Entities is also available on other web services. This service is provided to their users by some paid Internet services, such as contour external, spark, 7DOCS and others.

Additional information on the website

To reduce risks when doing business, you can find out the following information for free on the official website of the state register of legal entities:

messages from commercial organizations about upcoming liquidation;
disqualified persons;
enterprises that have tax debt and have not submitted declarations for more than 1 year;
individuals who are managers or founders of several companies;
decisions taken by registration authorities on the upcoming exclusion of inactive organizations from the Unified State Register of Legal Entities.

In addition, on the website you can find information about the data bank of enforcement proceedings of the Federal Bailiff Service.

The following services can be obtained electronically on the government services web portal:

registration of a legal entity upon its creation;
entering into the Unified State Register of Individual Entrepreneurs a record of a peasant (farm) enterprise;
registration of an individual as an individual entrepreneur;
legal registration entity created through reorganization.

Information: When paying the state fee through government services, the applicant is given a 30% discount.

Get information about the state on the portal. registration is not possible.

Extended statement

The online service provides all interested users with a short statement. Its difference from complete information is in the amount of information and degree of accessibility. You can get an extended version upon request:

government departments;
courts;
off-budget funds;
founders of the company.

An extended Unified State Register of Legal Entities certificate is required to be provided in the following cases:

participation in legal proceedings;
notarization of documents on changes in company management;
participation in open tenders;
carrying out reorganization activities;
opening a bank account;
obtaining a loan by an enterprise.

The expanded information additionally provides:

contacts of the manager and founders;
Bank details;
shares of founders in the authorized capital.

Such a document must be laced, numbered and have the blue stamp of the tax office, as well as the signature of the responsible person.

Contacting the Federal Tax Service

An extended statement of the organization is provided at any branch of the Federal Tax Service, regardless of the place of legal registration of the company. To obtain a Unified State Register of Legal Entities, you must write an application and pay the state fee. duty.

The application states:

name of the Federal Tax Service;
complete information about the applicant;
name and TIN of the organization;
purpose of receipt;
number of copies;
date and signature.

Application and receipt for state payment. duties are transferred to the tax office. The finished document can be received in five working days.

Useful: To receive an extended statement within the day following the day of application, you must pay a fee of 400 rubles.

The validity period of the statement depends on the purposes for which it was received. For example, to apply to the arbitration court, you must submit the Unified State Register of Legal Entities, received no earlier than 30 days before the date of application.

Extended statement online

You can order the provision of complete information about the state registration of a legal entity with the Federal Tax Service without leaving your home. To do this, you need to register a personal account on the tax website www.lkfl.nalog.ru/lk.

To gain access to your personal account, you should use one of three methods:

contact the tax office;
obtain a qualified digital signature from a certification center;
through an account in the ESIA.

You can obtain a Unified State Register of Legal Entities by visiting the tax office in person or ordering delivery of documents via Russian Post by registered mail.

In addition to receiving the Unified State Register of Legal Entities, you can use other services in your personal account:

receive tax notices;
pay debts;
find out information about the taxpayer’s real estate and vehicles;
fill out declarations online;
send declarations for verification to the Federal Tax Service;
track the status of the review;
submit applications without visiting the inspectorate.

Unified State Register of Legal Entities (acre. Unified State Register of Legal Entities) - a federal information resource containing general, systematized information about legal entities engaged in business activities on the territory of the Russian Federation.

The register is maintained by the Federal Tax Service of Russia through territorial authorities.

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Unified State Register of Legal Entities - how to search for information about companies and legal entities

How to obtain an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs in electronic form?

Subtitles

records of state registration during the creation, reorganization, liquidation of legal entities;
records of state registration of changes made to the constituent documents of legal entities;
records of changes in information contained in the state register, including in connection with errors made by the registering authority;
documents submitted to the registration authority.

Procedure for maintaining the register and accessing data

Entries in the Unified State Register of Legal Entities are made in chronological order. Each entry corresponds to a state registration number (SRN). For each legal entity, the number of the first entry in the Unified State Register of Legal Entities is the main state registration number (OGRN).

The register is maintained on paper and electronic media. If there is a discrepancy between records on paper and electronic media, records on paper take precedence.

With the exception of some personal data about individuals, information and documents contained in the Unified State Register of Legal Entities are open and publicly available.

At the request of an interested person, the registering authority is obliged to provide information and documents contained in the Unified State Register of Legal Entities in the form of:

extracts from the state register;
copies of the document (documents) contained in the state register;
certificates confirming the absence of the requested information.

An extract from the register is provided no later than 5 days from the date of receipt of the relevant request in the form established by law.

State authorities and legal entities are provided with an extract from the Unified State Register of Legal Entities free of charge, and for other persons - for a fee.

An extract from the Unified State Register of Legal Entities may be necessary to perform certain legally significant actions. Information from the register can also be publicly accessed via the Internet. Such information does not have the legal force of a properly executed extract.

Register data about a legal entity

full and abbreviated name in Russian;
location of the permanent executive body of the legal entity (person performing its functions);
method of education;
information about the founders (participants);
in relation to joint stock companies - information about the holders of registers of their shareholders;
in relation to limited liability companies - information on the size and nominal value of shares in the authorized capital of the company owned by the company and its participants, on the transfer of shares or parts of shares as collateral or on other encumbrances, information on the person managing the shares transferred in accordance with the procedure inheritance;
originals or notarized copies of constituent documents;
information on succession - for legal entities created as a result of the reorganization of other legal entities, for legal entities whose constituent documents are amended in connection with the reorganization, as well as for legal entities that ceased their activities as a result of the reorganization;
the date of registration of changes made to the constituent documents, or, in cases established by law, the date the registration authority received notification of changes made to the constituent documents;
method of termination;
information about being in the process of liquidation;
the amount of the authorized capital specified in the constituent documents of the commercial organization;
data of a person who has the right to act on behalf of a legal entity without a power of attorney;
information about branches and representative offices;
taxpayer identification number, reason code and date of registration with the tax authority;
number and date of registration as an insured:
- in the territorial body of the Pension Fund of the Russian Federation;
- in the executive body of the Social Insurance Fund of the Russian Federation;
information about being in the process of reorganization;
information that a legal entity, which is a business company, is in the process of reducing its authorized capital.

What is the register of legal entities and individual entrepreneurs? What information is entered into the specified document and by whom? How can I get an extract sheet from the information database? Let's look at the nuances of the Unified State Register of Legal Entities (USRIP) in more detail.

Unified Register of Legal Entities and Individual Entrepreneurs - Legislative Aspects

The Unified State Register of Individual Entrepreneurs, as well as the Unified State Register of Legal Entities, is maintained in accordance with Order No. 129-FZ of 08.08.01 and Order No. 115n of 05.12.13. These documents represent consolidated information databases, each of which information is provided by taxpayers directly upon official registration of the status of a legal entity or individual entrepreneur. The list of data is exhaustive for all areas of activity and economic entities existing in Russia.

Federal registers are publicly available, are constantly updated and contain complete information on the opening of companies, reorganization and/or liquidation. The assigned registration number includes 15 familiarities, each of which carries a certain value for users:

1 character - means a sign of making a record.
2, 3 digits - show the last 2 digits of the year.
4, 5 digits - means the regional code of the subject of the Russian Federation.
6-14 characters - decipher in chronological order the numbers of records of the current year in the register.
15 characters - denotes a check number.

The main principle of the functioning of the registers is the monitoring and subsequent control by authorized government agencies of the activities of individual entrepreneurs/enterprises, including the availability of up-to-date information about management persons, personal data, composition of founders, etc. The responsible body in accordance with Art. 5 of Order No. 129-FZ, a registration authority is appointed, that is, the tax inspectorate. All data is presented when registering a business, and some information is transferred to the Federal Tax Service by social funds and licensing structures. Accordingly, the householder subjects are obliged to promptly and in the prescribed form notify the territorial division of the Federal Tax Service of changes occurring. What exactly does the register of legal entities and the register of individual entrepreneurs reflect? More on this below.

What data is subject to reflection in the Unified State Register of Legal Entities (clause 1 of Article 5 of Order No. 129-FZ):

Russian-language full and/or abbreviated name of the enterprise, as well as corporate name, if available. If the statutory documentation of a company contains a foreign name, it is also necessary to enter such data into the unified register (UR).
Organizational and legal status of the company.
The exact location of the company, including changes in address, as well as email when indicating a mailbox in the registration application.
Option for creating an enterprise (reorganization and what kind or opening a business from scratch).
Data on all founders of the legal entity, and in the case of entering information on a JSC, also data on all holders of registers of current shareholders. An LLC requires information on the size of the charter member (nominal) and the composition of shares; about the presence of any encumbrances regarding the shares; about the person managing the share during its inheritance.
Officially notarized or original copies of constituent documentation or a note that the activities are conducted in accordance with the standard form of the charter in accordance with federal regulations.
Data on succession - submitted by legal entities formed in the process of reorganization of other legal entities; legal entities liquidated during the reorganization process or legal entities involved in the transformation procedure.
The exact dates of changes to the constituent documentation or the exact date of receipt by the control registration body of notification data about such changes.
An option for closing a legal entity is through liquidation, reorganization, through exclusion from the United Nations by decision made by the registering authority, as a result of the inclusion of a unitary organization as a property complex (IC) in the authorized capital of the JSC, as well as in cases established by law, transfer of the IC of a unitary organization to state ownership.
Data on the opening of liquidation, bankruptcy and other related procedures.
The exact amount of the authorized capital/fund, share contributions, deposit fund and others specified in the constituent documents is provided by commercial enterprises.
The exact position, full name, INN (if available) and passport details (or other identification document) of the responsible person authorized to act on behalf of the legal entity without a power of attorney.
Data on the corporate contract containing conditions for the limitation and/or alienation of shares/interests.
Data on issued permits.
Data on existing open representative offices/branches of the legal entity.
TIN, date of registration with the Federal Tax Service and reason code of the legal entity-taxpayer.
All OKVED codes declared to Rosstat.
Registration numbers and date of registration of the taxpayer in the Federal Tax Service of the Russian Federation, Pension Fund.
Data on the ongoing process of transformation of a legal entity.
Data on the ongoing process of reducing the authorized capital of a business company.

What data is subject to reflection in the Unified State Register of Individual Entrepreneurs (clause 2 of Article 5 of Order No. 129-FZ):

The exact surname and first name of the individual, as well as patronymic if available. For foreign nationals-individuals who do not have citizenship, the specified information is entered in Latin letters according to the information from the identification document.
Place and date of birth, as well as gender.
Country of citizenship; if not, a corresponding “stateless” entry is made.
The exact place of residence in Russia, including a subject of the Russian Federation, city or district, or other place of residence, street, house and apartment number.
Email address when specifying a mailbox in the registration application.
For Russian citizens, information about the identification document.
For foreign citizens, information about the type of identification document recognized as such in accordance with federal legislation or an international treaty of the Russian Federation.
For foreign citizens and stateless individuals, information about the residence permit document (date, number, validity period).
The exact date of state registration of the individual entrepreneur and the details of his certificate of entry into the EP.
The exact date and option for terminating the work activity of an individual entrepreneur for the reason - filing an application, by a court decision declaring the entrepreneur bankrupt or on forced termination of work, in connection with the death of a citizen, by a court decision banning business for a specified period, due to cancellation or expiration of the term validity of a residence permit of the Russian Federation.
Accurate data on issued permits.
TIN of the entrepreneur and the exact date of its receipt.
Registration data on registration with the Social Insurance Fund, Pension Fund, including date and number.

As it becomes clear, the list of information contained in the register of entrepreneurs or legal entities is very extensive and allows direct users to get answers to almost all questions about the activities of a business entity. In accordance with paragraph 3 of Art. 5 of Order No. 129-FZ, when any changes are made, all previously generated information is retained in order to strengthen control and administration of the work of individual entrepreneurs/enterprises. Upon completion of the deadlines approved by the Government of the Russian Federation, the information is transferred for permanent storage to state archives.

How is data entered into the register?

It is not for nothing that the decoding of the Unified State Register of Individual Entrepreneurs begins with the word unified: the designation very accurately conveys the meaning of the federal base. This is, first of all, a compilation of information into a general data bank, and subsequent clarifications explain which body is appointed responsible (state); in what form is the information presented (register) and about whom (individual entrepreneurs or, accordingly, legal entities).

The initial submission of data is made at the stage of opening a business - when submitting a package of registration documents to the territorial tax office. Each entry has its own individual state registration number (clause 4 of Article 5 of the Order) and the date of entry. In this case, the data is submitted by taxpayers and entered into the register by tax authorities. There are a few exceptions:

When issuing licenses, information is submitted by licensing structures within 5 days (working days) from the moment the decision is made.
When registering a taxpayer in funds, information is submitted by social extra-budgetary funds (PFR and FSS) no later than 3 days (working days) from the date of registration of the entity.
When assigning a TIN, information is submitted electronically by the responsible departments of the Federal Tax Service no later than 5 days (working days) from the moment the individual/legal entity is registered for tax purposes.
When changing the passport or place of residence of individuals - direct founders/participants of the legal entity; persons who have the right to act without obtaining a power of attorney; as well as entrepreneurs, information is submitted to the tax inspectorates from the authorities that change the documents of these persons or register changes in residential addresses no later than 5 days (working days) from the date of receipt.
When a case is initiated regarding the bankruptcy of a legal entity, information is submitted by arbitration courts when accepting the relevant applications, and is also provided by the operator of the Unified Federal Register within up to 3 days (working days) from the moment the information is entered into the database.

Note! Also, the responsibility for independently entering information on changes rests with the legal entity for any changes, except for data on licenses, TIN and registration in funds. The established period is 3 days (working days) from the moment of changes. Individual entrepreneurs are required to inform about all changes, except for data on TIN, licenses and registrations with the Social Insurance Fund/PFR, with a similar notification period. There is no need to enter information on changes in the passport and residential address (clause 5 of Article 5 of Order No. 129-FZ).

Regarding statistics codes, individual entrepreneurs are not obliged, according to the current legislative regulations, to enter data into a unified register, but it is necessary to indicate the types of OKVED during registration. And after opening a business, the entrepreneur independently receives an information letter from Rosstat. But it is mandatory to submit an application in the established form to register changes to the register of individual entrepreneurs, and we will tell you how to do this in the next section.

How can you make changes to the Unified Register?

The Federal Unified State Register of Individual Entrepreneurs is regularly updated and should contain only current data. That is why taxpayers are given a certain period of time to make information changes and the generally established procedure must be followed by all entrepreneurs without exception.

Changes to the register have to be made quite often, and this is especially true when changing the types of activities of an individual entrepreneur - adding new ones or excluding old ones. When reflecting data, you should remember that one code is recognized as the main one, and all others are considered additional; such nuances are important when creating the application form. The document is drawn up by an individual in person, the format of completion is “by hand” or using a computer, the method of submission is in person, by mail, through an approved representative.

Application form f. R24001 was approved by Order No. ММВ-7-6/25@ dated January 25, 2012 and contains unified sheets that are formed as necessary, depending on the individual characteristics of the situation. For example, an individual entrepreneur, when changing work types of economic activity, if new codes are added, must fill out sheet E, page 1, and if OKVED is excluded, additionally provide page 2 of sheet E. It is mandatory to also create a title page, which indicates basic information about individual.

There is no need to sign the document in advance; a personal signature is affixed in the presence of the tax inspector when submitting the form. In addition to the specified application, you must have with you - a passport, TIN, copies of those documents that confirm the changes being made. The last page of the application indicates the preferred method of receiving documentation from the Federal Tax Service - in person, by mail or through a representative. Remember that if OKVED codes have changed, you must notify the registration authority within 3 days (working days) from the date of addition, and in case of exclusion, the legislation of the Russian Federation does not contain any deadlines.

Why do you need a USRIP entry sheet?

The form of the Unified State Register of Entrepreneurs (USRIP) entry sheet, the tax is paid by the entrepreneur depending on the applied taxation regime, can be useful in various situations. This is, first of all, a check of the company’s counterparties, including suppliers of all kinds of goods, services or works. The ability to obtain an extract will help protect your business from the risks of non-payment of obligations or additional taxes in the event of claims by the Federal Tax Service. Additionally, you can clarify whether the head of the company is included in the list of disqualified individuals, and whether the location of the company is one of the addresses considered mass registration.

Also, using the Unified State Register of Individual Entrepreneurs/Unified State Register of Legal Entities, access is given to information such as the current status of the individual entrepreneur/legal entity, date and place of registration, types of OKVED, size and composition of the charter, position and full name of management persons, availability of licenses and branches, and other open data. For your own purposes, an extract is required when opening bank accounts, when receiving loans, when concluding certain categories of transactions, or when notarizing certain types of documents. Today, anyone has the right to use the federal database to obtain an extract about themselves or a third party, especially since there are quite a lot of methods - from paid to free, from urgent to ordinary.

Important! Some information about an individual entrepreneur/legal entity cannot be found out, since some information is considered confidential and cannot be disclosed to a wide range of people. This is the residential address of individuals, the legal address of enterprises, passport information and some other personal information.

How to obtain an extract from the Unified Register

Previously, it was possible to obtain an extract only by contacting the tax office in person. Today, the procedure has been greatly simplified and you can order the document in person or online. First of all, access to the database is provided by the official website of the Federal Tax Service in the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs. The search criteria are very simple and involve searching for information by TIN/OGRN or person’s name. Keep in mind that a complete document can only be obtained if you have an electronic signature (enhanced digital signature); if you don’t have one, you will have to order the sheet through your tax office. A shortened version is also available without a signature.

The service is paid only when requesting data for another company/individual entrepreneur. For your own purposes, an extract is issued free of charge on a general basis (within 7 days), for a fee - in case of urgent application and issuance of the document the next day. The cost of the state duty in 2017 is 400 rubles. Payment is made to the details of the Federal Tax Service according to the appropriate KBK.

Conclusion - we examined the essence and purpose of the Unified State Register of Individual Entrepreneurs/Unified State Register of Legal Entities in accordance with the current legislative norms of the Russian Federation, namely Order No. 129-FZ and Order No. 115n. The basic requirements for submitting data to unified registers are the same in relation to legal entities and entrepreneurs, but have a number of differences in terms of indicating information. Keep in mind that when requesting a statement sheet, in some situations a limited period of validity is approved (1 month, week or 5 business days), so in each specific case it is necessary to clarify the nuances of the assignment.

22.04.19
The founders of the company decided to liquidate it. The liquidation process, the procedure of which is regulated by the Civil Code, takes some time. At the same time, the Tax Code does not establish specific deadlines for submitting the last “simplified” tax return. The Ministry of Finance in a recent letter (dated 03/05/2019 No. 03-11-11/14121) made recommendations in this regard. Details below. 483
12.04.19
The Ministry of Finance has clarified when, for income tax purposes, a receivable is recognized as uncollectible if the debtor, a bankrupt, is liquidated. In this case, such a basis for the hopelessness of the debtor as liquidation of the debtor is suitable. This is considered completed after entering data on liquidation into the Unified State Register of Legal Entities. So the Ministry of Finance believes that the date of recognition of a receivable as uncollectible on the grounds of liquidation of a bankrupt is the date of its exclusion from the Unified State Register of Legal Entities. After that... 777

11.04.19
For years, the company indicated the wrong type of business, and more than two hundred million flowed into the FSS in vain. The courts decided to return the money - this is not hindered by the fact that the policyholder himself was wrong, nor by the fund’s funny arguments about the nature of the concept of economic activity. 773
10.04.19
Letter of the Ministry of Finance of Russia dated March 18, 2019 N 03-03-06/1/17813 332
25.03.19
If you are about to enter into an agreement, then you ask yourself: how to conclude a reliable agreement? The problem is that any transaction requires serious work in finding a counterparty (contract partner) or checking the counterparty. There is also the stage of preliminary agreement on the main terms of the upcoming transaction. In the article you will learn what a reliable contract is, how to check a counterparty (partner) and the methodology for concluding a contract. 514

07.03.19
The company did not have time to register information about reshuffles in management, and the tax office did not accept the declaration, finding fault with the fact that it was signed by the “wrong” director. The courts recognized that the inspection was wrong. 727
27.02.19
Since 2013, Fedresurs has been operating in Russia (http://www.fedresurs.ru). It contains important information about companies and individual entrepreneurs, some of which businessmen must report on their own. Administrative liability is provided for failure to fulfill an obligation, but the real risk for a business manager lies deeper - in the presumption of his guilt in the event of bankruptcy of the company, which may result in subsidiary liability. 1 214

22.02.19
It will be possible to enter information about a legal entity acting without a power of attorney into the Unified State Register of Legal Entities. In addition, if there are several legal representatives of the company, it will be necessary to indicate the degree of their interaction. 837

21.02.19
The individual entrepreneur filed a lawsuit against the debtor company, and it actively fought back in court. In the meantime, the tax authorities excluded her from the Unified State Register of Legal Entities, but the courts revived her thanks to “procedural behavior.” The Supreme Court rejected the tax authorities’ assertions that there was nothing to take from the company anyway. 502

12.02.19
The tax authorities dug thoroughly under the company, trying to prove the lack of economic activity, the fictitious address, and the fact that the general director appointed by the founder is only a “sits chairman”. All in vain: the court convicted the inspectorate of a subjective approach. 974
11.02.19
It's no secret that the tax authority also acts as a registration authority. They study and summarize judicial practice, for example, by Letter of the Federal Tax Service dated October 12, 2018 No. GD-4-14/20017, the “Review of judicial practice with the participation of registration authorities No. 3 (2018)” was communicated to lower inspections. Let's look at the main legal positions that are beneficial for taxpayers. 2 235

08.02.19
The courts corrected the tax authorities who damaged the company's reputation by making an entry in the Unified State Register of Legal Entities due to failure to indicate the specific premises occupied at the address. 1 109
22.01.19
The arbitration authority will refuse to consider the claim if its originator did not take into account the pre-trial procedure for debt collection. To what address of the counterparty should the claim be sent? What flaws in drawing up a claim do the courts recognize as uncritical? 657
25.12.18
Pavel Kudryavtsev talks about a fraudulent scheme, the victim of which was his LLC. Using fake documents, the fraudster receives an electronic signature, with it he submits documents about changing the general director to the Federal Tax Service, and then goes to the bank and cashes out the entire current account. At the end of the material there are tips on how to protect yourself from this scheme. “We accidentally looked at the extract from the Unified State Register of Legal Entities and were surprised, since a complete stranger was listed as the general director. ... 3 3 015

17.12.18
Rearranging words in places will not interfere with the deduction of VAT from the buyer, the Ministry of Finance assures. 997
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Letter of the Ministry of Finance of Russia dated November 23, 2018 N 03-07-11/84720 582

27.11.18
The Supreme Court made two different decisions regarding two policyholders who did not confirm their type of activity with the Social Insurance Fund on time. The one who did not submit the necessary information at all was the loser. 1 054

26.10.18
The interdistrict Federal Tax Service checked the location of the LLC at the address stated in the documents and did not find any signs of activity there, as well as the very presence of the company - signs, signs, billboards. The inspection reflected the results of the inspection of the facility in a log of false information and notified the founders of the LLC about the need to provide data on the real location of the company. In response to this notification, the LLC reminded tax authorities that... 1 567
25.10.18
The Federal Tax Service excluded the company from the Unified State Register of Legal Entities due to the lack of cash flow on accounts and reporting over the past 12 months. G., the only participant in the company, filed a lawsuit to declare the liquidation of the company illegal, citing the conduct of business. The courts of three instances (case No. A32-56292/2017) satisfied the plaintiff’s demands, explaining that the regulations allowing the exclusion of a legal entity from the Unified State Register of Legal Entities in a simplified... 565
25.10.18
A new business season has begun, and with it new rules come into force. The Federal Tax Service calls on taxpayers to take action to prevent violations of tax laws in Letter No. ED-4-15/13247 dated July 10, 2018. The letter outlines 22 new signs of ephemeral diseases that will be combated: some are quite understandable, others are surprising. But still, as they say, prevention is better than cure: so pay attention to these signs. 2 422
15.10.18
The Ministry of Economic Development proposes to allow business owners to pay debts after the liquidation of their companies. This measure is partly related to Western sanctions. 1 881

05.10.18
The LLC has been registered in the Unified State Register of Legal Entities since February 2010. In February 2018, U., the sole founder and director of the company, learned that the company had been excluded from the Unified State Register of Legal Entities as having actually ceased operations on the basis of Article 21 of Law No. 129-FZ. U. filed a lawsuit to declare the exclusion of the company from the register illegal, citing the actual conduct of business. U. presented payment orders (the story is silent about how exactly it was made... 489

27.09.18
LLC "P" was engaged in the supply of pine nuts for export. As part of the execution of the supply agreement concluded with a foreign buyer, LLC “P” (customer) engaged LLC “S” (contractor) to carry out work on collecting pine cones, drying the nut, processing into fractions, packaging, loading and removal. LLC "P" claimed VAT deductions based on invoices issued by LLC "S". Based on the results of the desk audit, the Federal Tax Service denied the deductions, assessed additional VAT,... 564

20.09.18
On April 18, 2017 (that is, several days late), the company sent to the Social Insurance Fund an application to confirm the main type of economic activity corresponding to the 5th class of profit insurance with an insurance rate of 0.6%. Soon, the FSS notified the company that it had set an insurance rate of 1.7%, determined on the basis of data from the Unified State Register of Legal Entities (the highest class of professional risk). The court of first instance (case No. A76-21618/2017) canceled... 473
14.09.18
As their business grows, many organizations face the challenge of expanding their geography. Then the question arises: how to competently delegate the company’s functionality to another region, city or region? What to open: a branch, a representative office or a separate division? What tax obstacles and consequences may arise? 6 498
05.09.18
Letter of the Federal Tax Service of Russia dated July 25, 2018 N KCH-4-7/14383 632

09.08.18
The Federal Tax Service announced its intention to develop draft amendments to order No. YAK-7-8/393@ dated August 19, 2010, which established the procedure for writing off arrears and debts on penalties, fines and interest recognized as hopeless for collection, and a list of documents confirming the circumstances of their recognition hopeless. It is planned to approve the procedure for writing off the debt of an organization excluded from the Unified State Register of Legal Entities by decision of the registration authority. This is necessary in... 682
31.07.18
In 2018, the topic of excluding a company from the Unified State Register of Legal Entities by decision of the tax authority is still relevant. The pace of the fight for the “purity” of the register, set by the Federal Tax Service since 2016, continues. On average, the tax authority liquidates about 500 thousand organizations on its own initiative per year. We believe that it will not come as a surprise that among them there are both companies that were deliberately abandoned and organizations that, in general, no one intended to liquidate. 2 434

30.07.18
The gardening partnership was registered in 2003. In 2016, the inspectorate decided to exclude him from the Unified State Register of Legal Entities as an inactive legal entity. The basis was a certificate of non-submission of reports and the absence of transactions on accounts. Within the established period from the date of publication in the state registration bulletin, no objections to the upcoming exclusion from the Unified State Register of Legal Entities were received. In February 2017, an entry was made in the register about the liquidation of the company... 1 057

27.07.18
M. sent a statement to the inspectorate in form P34001 about the unreliability of information about him as the founder of the LLC. The inspectorate refused to register the changes, since the company was liquidated by decision of the founders. At the same time, neither the law nor other regulations provide for the possibility of making changes to the register in relation to an already liquidated legal entity. M. insisted that he was included in the founders without his own will, the establishment of the LLC was not... 526

26.07.18
Sh. was the sole founder of an LLC that was engaged in the production of animal feed. The company promptly submitted reports signed with the electronic digital signature of the head of Sh. In January 2017, Sh. submitted three statements to the registration authority about the unreliability of information in the Unified State Register of Legal Entities about him as the founder and head of the company. He also asked not to register any legal entities in his name. The inspection made entries... 797
17.07.18
The Bank of Russia recommends that when applying for an electronic vehicle passport (PTS), the Bank of Russia recommends that car owners simultaneously receive a statement on paper in order to conclude a compulsory motor liability insurance agreement, the regulator’s press service reported. “When concluding an MTPL agreement, the policyholder is obliged to provide a vehicle registration document. Since July 1, 2018, only electronic vehicle registration certificates have been issued in Russia. Along with this decision... 367

16.07.18
The inspectorate made a decision on the upcoming exclusion of the LLC from the Unified State Register of Legal Entities as an inactive company on the basis of a certificate of failure to submit reports within the last 12 months and the absence of transactions on accounts. The message was published in the state registration bulletin. After three months, the company was excluded from the Unified State Register of Legal Entities. Later, the court received an application from the bank to invalidate the exclusion of the LLC from the register. The bank explained that the LLC is... 411
26.06.18
On September 23, 2016, the Federal Tax Service Inspectorate made a decision on the upcoming exclusion of the company from the Unified State Register of Legal Entities as an inactive legal entity due to failure to submit reports and lack of movement in bank accounts for 12 months (clause 2 of Article 21.1 of Law No. 129-FZ on state registration of legal entities and individual entrepreneurs). The message was published in the state registration bulletin. Since no applications were received from creditors and interested parties, the company was excluded on January 27, 2017... 952
26.06.18
It's no secret that all essential data about a Limited Liability Company, as the most common form of commercial organization, (about the founders, their shares, about the manager acting on behalf of the company, etc.) must be recorded in the Unified State Register of Legal Entities .1 The company, as a rule, submits information about itself to the Unified State Register of Legal Entities itself, but feedback from the tax authorities may not always be pleasant. Since January 2016, subparagraph “F” of paragraph 1 of Article 23 of the Federal Law “On State Registration of Legal Entities...” has been in effect, allowing tax authorities to refuse to register new companies or to make changes to information about existing legal entities if one of the founders or the head of the company has a “tarnished” reputation (information about unreliable information has been entered). 2 4 101
26.06.18
Order of the Ministry of Finance of Russia dated April 20, 2018 N 86n 706
26.06.18
In a letter dated 05/21/18 No. 15-18/04830з@, the “registering” MRIFNS No. 46 for Moscow said that when creating a legal entity, an application in form N P11001 is submitted for state registration. In section 4 "Information about the applicant" in clause 4.6 in subclause 4.6.1 the telephone number at which the applicant can be contacted is indicated. Subclause 4.6.2 of the form (E-mail) is completed if documents are sent to the registration authority via the network, including a single portal... 894
09.06.18
Letter of the Federal Tax Service of the Russian Federation dated May 10, 2018 N GD-3-14/3063@ 1 489

08.06.18
The Federal Tax Service received certificates indicating that there was no movement of funds in the company’s accounts for 12 months; reporting was also not provided. A decision was made on the upcoming exclusion of the company from the Unified State Register of Legal Entities as inactive. In June 2016, information about the upcoming exclusion was published in the state registration bulletin. For three months after publication, no messages were received from persons whose rights and legitimate interests were affected by the liquidation of the company.... 617
06.06.18
The situation when we are owed money, but will definitely not be paid back, is equally unpleasant for both ordinary people and business. But if it is not so easy for ordinary people to resolve this issue, then companies can count the bad debt as expenses. Let's consider the process of writing off such debts. 6 313
03.05.18
Letter of the Ministry of Finance of Russia dated 04/02/2018 N 03-07-14/21045 549
25.04.18
Letter of the Ministry of Finance dated March 29, 2018 N 03-07-11/19913 429
17.04.18
Over the past few years, the phrase “subsidiary liability” has become firmly entrenched in the consciousness and even subconscious of business owners and their “minions.” At the same time, “subsidiary” is associated primarily with bankruptcy - a protracted and expensive procedure. However, today it is possible to bring the person controlling the debtor (director, participant, etc.) to subsidiary liability for the debts of such a debtor in a simplified mode - bypassing bankruptcy. To do this, it is enough to obtain a court ruling to refuse to initiate the procedure or to terminate it, for example, if there are no funds to finance it. 22 752
10.04.18
Letter of the Federal Tax Service of Russia dated March 29, 2018 N GD-4-14/5962@ 872
04.04.18
It is no secret that anyone can obtain most of the information about legal entities by requesting an extract from the Unified State Register of Legal Entities. However, for a number of reasons, there may be a need to ensure hidden ownership of the company: eliminating visible interdependence in a group of companies, ensuring that the business is not connected with its owner, etc. In such cases, the use of the legal form of “joint stock company” can help. 1 535
21.03.18
Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated December 27, 2017 N 03-12-13/87427 812
16.03.18
In order to form a unified approach to the issue of the location of a legal entity, the current legislation does not provide for the existence of a legal and actual address for an organization. The legislation provides for the term “location of a legal entity”. 5 890
13.03.18
Letter of the Federal Tax Service of Russia dated 03/02/2018 N GD-4-14/4130@ 517
07.03.18
Letter of the Ministry of Finance of Russia dated 02/06/2018 N 03-07-09/6850 903
22.02.18
Letter of the Ministry of Finance of Russia dated January 29, 2018 No. 03-07-09/4554 640
14.02.18
As of October 1, 2017, the rules for filling out invoices have changed. How justified are the requirements of some counterparties to indicate the following things when issuing invoices to them: 1. The names of the Seller and the Buyer in the invoice must fully comply with the Unified State Register of Legal Entities, which means that both names must be written in large letters, as in the Unified State Register of Legal Entities; 2. The names of the Seller and the Buyer in the invoice must be written in full, as in the Unified State Register of Legal Entities, that is, not LLC "XXX", but Limited Liability Company "XXX"; 3. How should line (8) “Identifier of the government contract, agreement (agreement)” be filled in if a government contract has been concluded with the client and if the agreement is commercial? Some counterparties require filling out this line in the form “Identifier of the state contract, agreement (agreement) (if any): ...", and then either empty for a commercial agreement, or details of the State Contract. How mandatory is it to include the phrase “(if available)”? 1 13 128
12.02.18
Letter of the Ministry of Finance of Russia dated January 17, 2018 N 03-07-09/1846 970
05.02.18
People by nature are very active creatures, always striving to do something new, simultaneously losing interest in what they have. This happens with business too. One of the partners gets excited about a new project and, unexpectedly for the others, decides to retire. Another story happens: the partners disagree on business and against this background someone decides to step aside in order to preserve human relations. In general, the reasons are not so important, the consequence is important - one of the participants decides to leave the business, and since the vast majority of business projects in Russia are built within the framework of an LLC, one of the options for doing this is the legal procedure for leaving a limited liability company. We dealt with the financial component of the case earlier, and the legal procedure for exit is very simple: the participant draws up a notarized application for exit, transfers it to the director of the company, after which within a short time he receives the actual value of his share. However, this simple procedure is full of surprises that lie in wait in practice. 13 184
26.01.18
Letter of the Ministry of Finance of the Russian Federation dated December 15, 2017 N 03-07-09/84086 691
24.01.18
Letter of the Ministry of Finance of the Russian Federation dated December 21, 2017 N 03-07-09/85517 775
19.01.18
By periodically conducting an inventory of accounts receivable, accountants often identify amounts that have been “hanging” for quite a long time, and there is no possibility of collecting them from the debtor. The Tax Code allows you to take into account losses from writing off bad debts in accordance with paragraphs. 2 p. 2 art. 265 Tax Code of the Russian Federation. 20 591
18.01.18
Order of the Ministry of Finance of Russia dated October 30, 2017 N 165n "On approval of the Procedure for maintaining the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, making corrections to the information included in the records of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs on electronic media , which do not correspond to the information contained in the documents on the basis of which such entries were made (correction of a technical error), and on the recognition of the order of the Ministry of Finance of the Russian Federation dated February 18, 2015 N 25n as invalid" 635
12.01.18
Letter of the Federal Tax Service of Russia dated December 28, 2017 N GD-4-14/26803@ "On making a record of the unreliability of information contained in the Unified State Register of Legal Entities in relation to non-profit organizations that are subject to a special procedure for state registration" 820
09.01.18
Letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated November 14, 2017 N 03-12-13/75024 On checking the accuracy of information included in the Unified State Register of Legal Entities 956
28.12.17
Changing your legal address is not easy moving to a new location after the end of an office lease agreement or when purchasing your own premises. Here, proper re-registration of the address, compliance with all legal norms, and preparation of the necessary papers are extremely important. We will tell you how to do this in a new article. 1 6 577
27.12.17
Many budgetary organizations carry out income-generating activities for which they are payers of income tax. At the same time, organizations may have receivables when a counterparty owes it a certain amount of money (for example, a service was provided, but the customer did not pay for it, or funds were transferred to the supplier, but he did not fulfill his obligations). Let's consider what conditions must be met so that debts can rightfully be called bad and the tax base can be reduced. 9 807
08.11.17 The state always strives to know as much as possible about its citizens and their associations. Recently, more and more information is entering open registers and becoming public. However, desires do not always correspond to possibilities. Thus, the long-awaited service of the Federal Tax Service for disclosing some tax and accounting information was supposed to start working on July 25, 2017. However, after not even working for a week, he was gone. For technical reasons. The restart is scheduled for June 1, 2018. There are also many examples when certain information should be in the Unified State Register of Legal Entities, but government bodies, for various reasons, cannot provide this. Usually the reason is trivial - the lack of updated forms for entry into the Unified State Register of Legal Entities. Let's consider what other information should be in the public domain, and how good or bad it is that it is not there yet. 4 143
16.10.17
Current legislation allows this procedure to be carried out both on the initiative of the enterprise itself and by decision of the fiscal authorities. Is the forced liquidation of an organization’s counterparty a reason to consider all transactions previously concluded with it as dubious and aimed solely at obtaining tax benefits? This issue in the near future, obviously, may become relevant for many Russian companies, since from September 1, 2017, the list of grounds for exclusion of a legal entity from the Unified State Register of Legal Entities by decision of the registration authority in an administrative manner - forced liquidation - has expanded significantly. This means that the number of companies forcibly liquidated will increase, as will the risk of such claims being made by controllers. How can organizations protect their interests? One option is to study the experience of colleagues (including negative ones): for example, pay attention to the Resolution of the Autonomous Region of the Moscow Region dated August 28, 2017 No. F05-10150/2017 in case No. A40-190696/2016, in which the organization was able to prove the inconsistency of tax claims inspectors. 5 892
12.10.17
Almost any company that does not carefully select its counterparty runs the risk of encountering a shell company. Relations with such a company are fraught with a number of risks: economic, tax and even criminal. Based on an analysis of judicial practice and the opinions of practicing lawyers, the GARANT.RU portal figured out how to identify an unscrupulous company and avoid contact with it. 1 8 455
12.10.17
The right to VAT deductions declared by Crimean enterprises in 2014 – 2015 is now subject to careful scrutiny by tax authorities. Let us recall the transitional provisions on VAT, as well as the content of Art. 162.2 Tax Code of the Russian Federation. 1 048
11.10.17
Not long ago we wrote that the tax authorities were provided with additional grounds for cleaning the Unified State Register of Legal Entities from abandoned companies. One of them was the entry of unreliable information about the location or sole executive body. 22 483
12.09.17
Analytical opinion of experts from the taxCOACH Center. 3 003
08.08.17
“Quitting” a company in our country is a good old tradition. Moreover, in this case, the legislator kindly provided a simple (as it seems) way to get rid of it. We closed the accounts, stopped submitting reports and are waiting for the inspectorate to independently delete the organization from the register. This scenario remains popular to this day. However, everything changes, including this situation. Recently, the exclusion of an abandoned company from the opportunity to “merge easily” has turned into an additional opportunity for the tax authority (and other creditors) to reach business owners. 34 322
18.07.17
The board of directors as a corporate body is widely represented in joint stock companies, while it is rarely found in limited liability companies. The main reason is the peculiarities of the organizational and legal form itself. An LLC is, first of all, a company for the personal participation of owners, while a joint-stock company pools capital. It is indirect participation in the activities of a joint stock company that requires the presence of a collegial body that represents and protects the interests of all shareholders, which is the Board of Directors. However, do not underestimate the opportunities that the inclusion of the Board of Directors in the organizational structure of the LLC gives the owner. Its advantages are as follows: 3 469
08.06.17
By ruling No. 305-KG17-3465 dated April 24, 2017, the judge of the Supreme Court refused to transfer the cassation appeal to the Federal Tax Service for consideration at a court hearing by the Judicial Collegium for Economic Disputes of the Armed Forces of the Russian Federation, thereby confirming the legality of the opinion of the lower courts on the validity of the costs of paying for rental services and the legality of the deduction according to VAT. The validity of the tax benefit received was proved by the LLC, whose main activity is performing various road construction works. The case materials describe in detail how the taxpayer proved the legality of accounting for expenses and claiming “input” VAT for deduction. We believe that this successful experience of challenging the inspector’s decision can be taken into account. 1 831
01.06.17
The end of 2016 marked a number of changes in the area of terminating the activities of a legal entity. The innovations will come into force in June 2017. 2 634
18.04.17
Subclause 1, clause 3, art. 346.12 of the Tax Code of the Russian Federation establishes that an organization with a branch network does not have the right to use the “simplified system”. Is this condition applicable to a pharmacy organization that has separate divisions? 888

The difference between official business activity and illegal activity is, at first glance, completely clear. Underground businessmen evade paying taxes, do not comply with labor, tax laws, civil and criminal codes, and do not fulfill their financial obligations.

Also, the activities of an entrepreneur whose registration documents contain errors, unreliable or deliberately false information cannot be legal. Agreements with such legal entities and individuals are not legally protected and, therefore, potentially dangerous for counterparties. That is why, before concluding an agreement, businessmen are recommended to check future partners through the Unified State Register of existing legal entities and individual entrepreneurs for the legitimacy of their activities. The current procedure does not take much time and is free, and most importantly, it reduces by half the risk of losses from working with unreliable partners.

The register of individual entrepreneurs in a broad sense is an official publicly accessible information base, which online allows you to get acquainted with the basic registration data of a particular individual or legal entity.

The procedure according to which the Federal Tax Service must enter data into the state register, and the future individual entrepreneur must provide only reliable data, is regulated by federal law dated January 8. No. 129-FZ as amended from 12.17, as well as orders of the Ministry of Finance of the Russian Federation dated 01.15. No. 5-n “On approval of the Administrative Regulations.”

These documents clarify a number of issues for future tax subjects:

The procedure for registering an individual as an entrepreneur.
The procedure for registering a legal entity - LLC, JSC, CO, etc.
The procedure for changing information that was entered during initial registration.
A method for correcting technical errors and inaccuracies noted in the electronic version of the register (order of the Ministry of Finance dated 10.17., entered into force on 01.03.18).
Methods for obtaining an extract from the state registers of the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities.
List of mandatory documents required for state registration.
Data about an individual entrepreneur or legal entity that is publicly available and can be hidden, etc.

Information in the Unified State Register of legal entities and individual entrepreneurs does not have a statute of limitations. A separate page, a registration card, is created for each individual entrepreneur or enterprise, which contains all the data on changes, transformations and reorganizations. The Register of Legal Entities and Individual Entrepreneurs is a Russian federal resource, which is presented in two forms - paper and electronic. Accordingly, you can also search for the necessary information in person at the NSF or on the state portal.

The uniformity and unification of data is entrusted to employees of state regulatory authorities. Thus, in cases of changes in OKVED codes, codes of constituent entities of the Russian Federation, officially adopted abbreviations of territorial units, etc., the entrepreneur does not need to check the relevance of his data, exclude outdated information and enter new information.

It is the responsibility of tax officials to enter updated codes and ciphers into the unified state register of individual entrepreneurs or legal entities.

Individual entrepreneurs or representatives of enterprises can submit an application to the NFS for changes if they want to add or remove OKVED codes, correct errors in personal data, such as last name, first name, patronymic in Russian or Latin, residential address, or enter new data into connection with a change in the status of a citizen (citizen of the Russian Federation, stateless person, foreign citizen, etc.).

First of all, passport data and an individual tax number (TIN) are entered into the register of individual entrepreneurs. In fact, an individual only needs to pay the state fee and correctly fill out an application for registration to the tax office in order to receive the status of an individual entrepreneur and a certificate of state registration.

For a legal entity, the list of information is more extensive, and a prerequisite for opening a business is the authorized capital, the size of which is established by law (the minimum wage is the basis for calculations).

You can check the legality of an organization using the following points:

full name and official abbreviation of the company (company if any);
organizational and legal status in accordance with the classification of the Russian Federation (for foreign joint ventures there may be several of them, but only the Russian one is indicated in the register);
the way in which the enterprise was created / re-created (first enterprise, reorganization, its type) or closed, liquidated;
exact legal address, email that was indicated in the application for registration of a legal entity;
information about all founders and participants (depending on the legal form of the business);
data on all changes that were made in registration documents;
the amount of authorized capital;
information on received licenses to conduct certain types of activities according to OKVED;
information about structural divisions (representative offices and branches);
TIN of a legal entity;
valid OKVED codes;
taxpayer registration data in the pension fund and social insurance fund and some other information.

Not all of the above information about the counterparty can be obtained by an individual entrepreneur or an enterprise for free on the electronic portal. For some of them, you will have to go to the tax office and pay the amount established by the government by law.

But even free information is often enough to verify the reliability of a potential partner. So, for example, an enterprise may not have a license or OKVED codes to carry out certain types of activities, but persistently offers its services to customers - individuals and individual entrepreneurs. Entering into such a transaction is risky, since in the event of force majeure or the company’s failure to fulfill its obligations, holding the legal entity accountable or obtaining compensation will be quite problematic.

The Unified State Register of Legal Entities and Individual Entrepreneurs is identified by the OGRN number, which is assigned to all persons during the main state registration process. The registration certificate of an individual entrepreneur or legal entity must contain this number, consisting of 13 digits. This code is subsequently entered into almost all official documents, along with the TIN.

Decoding the number is quite simple:

the first digit determines the status of the entity (3 is an individual entrepreneur, 1 or 5 is a legal entity);
the second and third digits in order are the year of formation (reorganization, etc.);
the fourth and fifth digits in squares are the codes of the constituent entities of the Russian Federation in force at the time of registration;
the next two digits are the Federal Tax Service code at the place of registration of the entrepreneur;
the remaining digits, except the last one, are the number of the organization or individual entrepreneur in the register;
the last digit is a control number, which is calculated by dividing the previous digits by the number that is one order of magnitude smaller (14 by 13, 12 by 11).

The OGRN number itself contains enough information to give a businessman an idea of a possible partner.

Controlling and inspection services, in accordance with the legislation of the Russian Federation and current codes, have greater access to information about individual entrepreneurs and legal entities than ordinary users of free government portals.

These organizations include:

TSB RF.
Ministry of Justice
INFS.
Ministry of Internal Affairs, FSB, etc.

With the decree in hand, they can gain access to some bank details and other private information about co-founders, owners or employees.

However, the number of such persons is strictly limited; they must act and report strictly in accordance with the laws of the Russian Federation.