Problems of electronic registration (creation, reorganization) of legal entities in the Russian Federation

Vilisova Irina Borisovna

In the article, based on the analysis of modern civil legislation, the practice of its application, the provisions of the Concept of the development of civil legislation of the Russian Federation, an idea of the legal essence of reorganization as one of the ways of termination of legal entities through electronic registration is formed. The specifics of the work of the Federal Tax Service in the framework of electronic registration, the features of the registration process are revealed. The unified system of state registration of legal entities and individual entrepreneurs is investigated; examples of uniform forms of documents confirming their state registration are given. In addition, the author highlights the experience of implementing the experimental version of the "Electronic Registration" program in Moscow. Based on the consideration of practical experience, the main conclusions of the case study are determined

Keywords:legal entity, termination of a legal entity, reorganization, forms of reorganization, succession, electronic registration, federal tax service, experimental program.