Powers of the Federal Tax Service of Russia to verify the accuracy of information when registering a legal entity

Kuznecov Pavel Aleksandrovich

This paper has summarized some discusses some legal problems related to the scope of the registration authority of the Federal Tax Service of Russia to verify the accuracy of information about the address of a legal entity, analyzes the criteria used by judicial practice in resolving disputes about refusals to register legal entities due to the unreliability of the address. The problems of theory and practice related to the definition of the content of fictitious bankruptcy as an administrative offense are analyzed. Object. To assess some problematic issues related to the practical implementation of the powers of the registering authority to verify the accuracy of information about the address of a legal entity and the prospects for regulatory regulation of this activity. Methods: systematic analysis, comparison and generalization. Findings: proposals for improving the regulation of the implementation of the above powers: normative consolidation treatments match making (any) actual addresses in the FIAS in cases purely technical in nature, with no claim to legal entity about passing the registration and other procedures; development of methodological recommendations containing a clear algorithm of actions to verify the accuracy of information when registering a legal entity based on the practice of appealing decisions to refuse registration in the Federal Tax Service and in court. Conclusions. The author concludes that the regulatory provisions governing the activities on registration of legal entities in terms of validation of information need to be clarified and corrected at the legislative level and in the framework of departmental regulations.

Keywords:registration of legal entities, powers of the Federal Tax Service of Russia, reliability of information about the address of the legal entity.