Recent developments in the legislation on the State registration of legal persons and individual entrepreneurs were reported to the magazine " Tax policy and practice " by Denise Kouzmichev, Director of the Tax Registration and Accounting Office of taxpayers of the Russian Federation.

For example, two federal laws came into force at the end of 2023, ranging from 02.11.2023 No. 519-FZ and 25.12.2023 No. 671-FZ, which amended the Federal Act of 08.08.2001 No. 129-FZ and separate legislation of the Russian Federation.

One of the innovations in the registration of IPs is the revocation of the obligation to provide a copy of a Russian citizen ' s passport. It is now sufficient to file a statement in the form prescribed, no copies of any passport page are required.

Significant changes have taken place in the procedure for the removal of organizations from the Single State Register of Legal Persons (GRUL). Thus, there are two new grounds for exclusion. The first was the adoption of a judicial act to reclaim the debtor as bankruptcy or to terminate the bankruptcy proceedings for lack of funds for bankruptcy. The second relates to amendments to identify organizations with a high risk of suspicious transactions.

In addition, in order to prevent fictitious objections to the forthcoming exclusion of a company from the EMGYL, it is now envisaged that they are sent to the registration authority with the mandatory annex of documents confirming their validity.

The organization can also now revert to the status of the legal entity, removing the evidence of the de facto termination of the legal entity, that is, reporting and resuming the bank accounts. The forthcoming exception to the EGRUL for the lack of credibility of the information can be terminated by sending reliable information (on the address, on the manager, etc.).

Denise Kuzmichev also noted that, similar to the effect of the exclusion of non-acting legal entities from the EGL for three years, the possibility of including in the register information on the constituent entities (parties) and the leaders of the organizations excluded from it due to lack of credibility, as well as the violation of the legislation on legalization (laundering) of income.

Details on innovations and initiatives to facilitate business opening can be found in Tax Policy and Practice, No. 7/2024.