Correction of a technical error in the USSR sample. Errors in the extract from the register

Typically, an extract from the State Register is required to confirm the authority of the head of the organization - director, president, etc. It is also irreplaceable when making real estate transactions and obtaining licenses. An error in such an important document is, in principle, unacceptable, but since human resources are involved in its preparation, it is quite possible. At the same time, such an unpleasant incident can only be corrected after the “hero of the occasion” itself has been found.

Errors can enter the registry in two ways:: either the organization itself initially provided false data, or the Federal Tax Service employee did not show due attention when transferring information from documents submitted by the company into the electronic database. However, in any case, correcting the error is complicated by the fact that the State Register has legal significance, explain experts from the Calculation magazine. In other words, all information in the Unified State Register of Legal Entities is considered reliable until it is changed, and it does not matter at all whether it corresponds to reality or not. The presence of original documents “in the hands” of the company confirming the inaccuracy of the information in the register does not change matters (paragraph 4, paragraph 5 of the government decree of June 19, 2002 No. 438).

"Proprietary" error

So, if a mistake is made by an organization, then inspectors are likely to inform it about it. Moreover, they will do this when a representative of the company comes to receive the registration results. The controllers will simply refuse registration, since the submitted documents will not meet the requirements of the law, and, on top of everything else, they will offer to sign a protocol on the commission of an administrative offense (Article 28.2 of the Code of Administrative Offenses). After this, a copy of it and bank details for which it is necessary to pay the administrative fine will be handed to the company representative.

If you agree that the mistake is entirely yours, you will have to pay a fine. Let us recall that responsibility for the accuracy of information about the organization in the Unified State Register of Legal Entities falls directly on the head of the company, therefore, in case of violation of these requirements, he faces a fine of 5,000 rubles (clause 3 of Article 14.25 of the Administrative Code).

Sometimes particularly vigilant inspectors may see not an ordinary typo, but the presentation of deliberately false information. For such an administrative offense, the director may pay not only a fine, but also be disqualified for up to three years (Clause 4 of Article 14.25 of the Administrative Code). If the company does not agree with the conclusions of the officials, then it is best to continue resolving the dispute in court.

As for making changes to the information contained in the register to be correct, for this you need to create a package of documents. It includes: an application in form P140001, on which the applicant’s signature must be certified by a notary. You must attach sheets of corrected data to it and submit it all to the tax office. Please note that you do not need to pay a state fee when correcting an error.

Tax authorities' blunder

If there are no errors in the documents that were presented by the company, but there are some in the extract, then the inspectors are clearly at fault. If you notice an inaccuracy at the time of receiving the certificate and discharge, you can risk getting by with what is called a little loss. To do this, you need to contact the tax authorities as soon as possible with a corresponding application. It does not have any standard form, but the following option can be used as a sample:

In the Federal Tax Service of the Russian Federation No. __ for the city ________

Application for correction of technical error

I hereby inform you about an error made by employees of the Federal Tax Service of the Russian Federation No. ___ for the city _________ when entering data about Start LLC (OGRN 45673676727b INN 56456756 KPP 501501001) into the Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities) in connection with amendments to the constituent documents of this legal entity.

The erroneous entry number is 28.

It is written: “house number (property) - 22.”

The correct entry is: “house number (ownership) - 21”, in accordance with the Certificate from the address register of the Department of Architecture and Urban Planning.

I ask you to correct the technical error and issue a new Certificate in connection with the correction of the above error.

Director of Start LLC Khvorostov V.A.

Contact number: ________.

Application:

1. Certificate issued upon entry into the Unified State Register of Legal Entities, entered with an error.

2. Certificate from the address register of the Department of Architecture and Urban Planning.

3. A copy of the submitted amendments to the charter of Start LLC.

4. A copy of the submitted amendments to the constituent agreement of Start LLC.

5. A copy of application No. P13001 with attached sheet “B” (“Information about the address (location) of the legal entity”).

In addition, it is useful to study the order of the Federal Tax Service dated November 1, 2004 No. SAE-3-09/16@ “On methodological explanations for filling out document forms used for state registration of a legal entity and individual entrepreneur.”

The completed application must be taken to the inspection office, receiving a stamp on the second copy (or a copy thereof) indicating the receipt of the document. Despite the tax authorities’ promise to “get it sorted out quickly,” the procedure for correcting the error can take at best a month. After all, the inspection will literally “by the numbers” compare the information available in the documents with the registry data. Therefore, when submitting documents for state registration, keep copies of the application and the sheets attached to it. In this case, the chances of blaming the tax authorities for a mistake made in the Unified State Register of Legal Entities increase significantly.

If a visit to the inspector’s office did not give the desired results (and if your intentions are really serious), then you need to go to court with a demand to declare the tax authorities’ decision to refuse invalid.

As for the liability of officials, the fact of its occurrence for them is also not excluded (Article 2.4 of the Administrative Code). Inattentive inspectors face a fine of 1,000 to 2,000 rubles if they make mistakes when “driving” data from the documents brought by the applicant into the electronic database of the State Register (Clause 1, Article 14.25 of the Administrative Code). This is the only consequence of their possible mistake.

Correcting errors in the Unified State Register of Legal Entities (short FAQ).

No one is immune from mistakes, but it is possible to correct them.

There are errors in the Unified State Register of Legal Entities:

Through my own fault;
- due to the fault of the tax office.​

For correction mistakes due to your own fault an application in form P14001 is used and filled out.
The first sheet indicates the state registration number (SRN) of the action in which the error occurred. This number is assigned to each registration. When created, the state registration number completely coincides with the OGRN number, so without a shadow of a doubt, indicate the OGRN number if you are correcting an error that appeared during initial registration.

For a clear example of finding the correct state registration number, let’s take data from the extract of Romashka LLC and find the state registration number to correct an error in the address:

The required data and the required state registration number to be indicated in the application are highlighted in orange.

Only the application sheets on which you are correcting an error are filled out. For example, if you need to correct an error in the address, sheet B is filled out.
The application must be certified by a notary.
The application is certified by the director, i.e. a person who has the right to act on behalf of an organization without a power of attorney. The exception is cases when errors in the shares of LLC participants are corrected. In these cases, you need to look at the statute. If it is not brought into compliance with Federal Law No. 312 of December 30, 2008, then the applicant will be the director. If the charter is brought into compliance with Law No. 312 or the organization was created after 07/01/2009, then the applicants are all members of the company.

When correcting an error in a participant's data, select the reason for entering information: making changes to information about the participant - value 3. Next, fill out section 2 according to the Unified State Register of Legal Entities. In section 3, only those items that are related to making changes to the participant’s information are filled in.

There is no state fee when correcting an error.
to your registering tax office at the place of registration of the organization in the same ways as during regular registration.

After correcting the data in the Unified State Register of Legal Entities, the tax office issues a record sheet in form N P50007, which indicates which data are excluded and which are included.

An example of a record sheet issued:

Mistakes made by the tax authorities are corrected differently. You should fill out an application or request in free form addressed to the tax office with the obligatory indication of the basic details of the organization (full name, OGRN, INN and address (location)). Don’t forget about contact information, such as phone number and email address. It is also indicated in which information in the Unified State Register of Legal Entities there is an error and in what actions it occurs.

The tax office will send the response by mail to the organization’s address indicated in the Unified State Register of Legal Entities. If the request specifies an email, you can expect a scanned response there.

The application or request is signed by the director of the organization in 2 copies. One remains with a tax stamp confirming the acceptance of documents.
The error is corrected by the tax office within 5 business days from the date of filing.

An example of the result of actions:

Do not forget that it is best to check the issued tax documents without leaving the cash register. Take a couple of minutes and see if all the information is entered without errors. If you find an error, contact the inspector who issued the documents. A comment card will be drawn up in which you provide the correct information. The tax office will again take 5 working days to correct the data in the Unified State Register of Legal Entities, but this will immediately prevent further proceedings and corrections.

The information on the organizational and legal form of the institution was incorrectly entered into the Unified State Register of Legal Entities due to the fault of tax officials. The P14001 form does not contain sheets to correct such an error. What is the procedure in such a situation and what documents should I submit to correct this error?

During company registration, mistakes can be made that lead to serious problems. This may be an incorrect indication of the organizational and legal form of the institution, an incorrect indication of the name of the director, the “loss” of one founder and other shortcomings. Such errors automatically end up in the Unified State Register of Legal Entities, an extract from which will cause difficulties when opening a bank account, participating in various tenders and where statutory documents are required. Inaccurate information in the Unified State Register of Legal Entities may become a reason for refusal by the tax inspectorate upon subsequent changes. In addition, the presence of false information threatens administrative liability in accordance with Art. 14.25 Code of Administrative Offenses of the Russian Federation.

An error was detected while receiving documents

The simplest and most convenient option for the company is to identify the error immediately after receiving the documents. Therefore, it is better to immediately, at the tax office, carefully review all the data. In practice, this procedure is common in many tax authorities. If an error is detected, you can go to the window where the company representative received the documents and explain the essence of the error. The tax officer enters the data into a special comments card, which will be given to the applicant or the person who has a power of attorney to receive documents. The card will indicate the date when you can receive the correct option. Most often, it takes three to four business days to make changes in this way, but if the tax office is heavily loaded, this period may increase. In this case, the attachment of special documents is usually not required, but it is better to clarify this issue with the inspectorate officer who issued the documents. But having copies of the documents that were submitted to the tax office will speed up the explanation of the situation and simplify the solution to the problem.

An error in the statement was discovered after receiving the documents

If an error in indicating the organizational and legal form in the Unified State Register of Legal Entities was discovered only some time after receiving the documents from the tax office, then the process of correcting it can be very difficult. It is unlikely that the inspectorate representatives will admit their guilt. Moreover, it often turns out that the applicant does not dare to argue with officials without having evidence in hand. Therefore, we recommend that you keep copies of documents that are submitted to the tax authorities with you: this will make it easier to protect your legal rights and give your words additional weight.

If the tax authorities refuse to admit their guilt, then you can prove your innocence by requesting data from the territorial division of the tax office. But in this case you need to be prepared for a long wait. Practice shows that making changes can take up to six months for quite objective reasons. All correspondence is carried out by mail, which takes a lot of time.

The problem will be solved by filing an application or complaint

To correct the error, you can also contact the office of the registration authority with a corresponding application. The application is submitted in form p14001 or in free form, but it must indicate that the error in the Unified State Register of Legal Entities in terms of the organizational and legal form appeared due to the fault of a tax specialist. The specifics of completing and submitting such an application can be clarified with the specific tax office.

The main points of the procedure for correcting a technical error when filing an application are now regulated by the Procedure for maintaining the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, correcting a technical error in the records of these state registers, providing the information and documents contained therein to government bodies, other government bodies, bodies of state extra-budgetary funds, local governments and courts, approved. by order of the Ministry of Finance of Russia dated February 18, 2015 No. 25n (clauses 8-12).

Thus, it states that the correction of a technical error in the information of the Unified State Register of Legal Entities is carried out by the tax authorities at the location of legal entities entrusted with the powers of state registration of legal entities and individual entrepreneurs, based on a decision to correct a technical error in the information of the Unified State Register of Legal Entities. Such a decision is made in cases where the tax authority specified in this paragraph discovers a technical error in the Unified State Register of Legal Entities or receives an application from any interested party about the presence of a technical error in the Unified State Register of Legal Entities. In this case, the period for correcting the error is no more than five working days from the date of discovery of the tax error or from the date of receipt of the application of the interested person. After correcting the error, the tax authority must inform the applicant in writing within a period not exceeding three days of either the correction of the error or its absence (if the information entered in the Unified State Register of Legal Entities corresponds to the information in the documents submitted to the registration authority).

After reviewing the application and making corrections, all documents will be sent by mail to the company’s legal address, which should be taken into account by enterprises that are physically located at a different address. For example, you can contact the post office that serves the legal address and write an application to forward correspondence to a PO box or to the real address of the enterprise. If the tax service admits its mistake in incorrectly indicating the organizational and legal form of the institution, then changes to the Unified State Register of Legal Entities will be made free of charge.

A complaint to the central office through the official website is an alternative to the usual written communication with local tax authorities, which is provided for by Order of the Ministry of Finance of Russia dated January 15, 2015 No. 5n “On approval of the Administrative Regulations for the provision by the Federal Tax Service of public services for the provision of information and documents contained in the Unified State register of legal entities and the Unified State Register of Individual Entrepreneurs.” Initially, the complaint is submitted to the tax authority. In accordance with the regulations, the applicant must respond to the complaint within 15 working days. If the problem is not resolved, you must file a complaint with a higher authority. In this case, a complaint can be filed with the tax authorities, bypassing filing an application and trying to resolve the problems “amicably”.

Let's look at the reasons for the error

Lawyers are very familiar with situations where numerous errors are discovered when receiving documents from the registration authority. Finding out the cause of errors often becomes difficult, since the registration authority rarely admits its guilt, and the applicant may not understand where exactly he made a mistake. However, the error will have to be corrected, so we are sure that this article will help those who are faced with a similar problem.

Errors in the Unified State Register of Legal Entities are conditionally divided into several categories

errors that were made by the registration authority;

mistakes made by the applicant;

mistakes that were made by the notary.

First of all, we should start with the fact that an error in the Unified State Register of Legal Entities does not appear just like that. Since registration authorities employ ordinary employees, a frequent factor influencing the appearance of erroneous information in the Unified State Register of Legal Entities is human inattention.

Often, an error in documents appears when it is necessary to carry out any actions in society, and, literally, at the last moment. For example, a Bank employee may refuse to open an account, citing discrepancies in the data in the company’s charter and the extract from the Unified State Register of Legal Entities. Agree, in this case it will be impossible to come to an agreement with the Bank, because, as a rule, the data in the Unified State Register of Legal Entities is a priority.

A similar situation can occur in the case of registration of real estate in a company, where the mandatory documents for registration will be the charter, an extract from the Unified State Register of Legal Entities, a number of Certificates confirming the registration of the company, etc. If the data in the documents differs from each other, the registration authorities will have the right not to even accept the submitted documents for registration. When concluding contracts, difficulties with documents cannot be avoided either.

In the latter case, counterparties may refuse to sign the agreement if the provided documents contain false information. Frankly, counterparties will have the right to do this, since the registration address, information about the executive body and founders of the company are important for concluding contracts. The guarantee of the legal entity and the risks of the company subsequently depend on this information. Errors in the Unified State Register of Legal Entities can occur due to a so-called “system failure”.

In this case, the legal entity's data will be correct, but due to an electronic failure in the registration authority's database, it will be listed in the wrong places. For example, it is not uncommon to see when information about the General Director in an extract from the Unified State Register of Legal Entities is indicated in the information about an accountant or other person acting on behalf of the company without a power of attorney, and the information itself will be correct. If the applicant himself made a mistake by indicating in the application, for example, the wrong passport data or last name, the applicant will have to correct this mistake himself.

In this case, the truth will remain on the side of the tax authority, since the Federal Tax Service employee, having opened the registration file, will not see any discrepancies in the information provided by the applicant. As for notaries, everything is much sadder here. Due to the notary's carelessness, the tax authority has the right to make a decision to refuse registration and will be right, since the person who is the applicant is responsible for checking the authentication signature.

When receiving company documents from the tax authority, applicants do not always compare the actual data with the data of the Unified State Register of Legal Entities. The reason for this is due to the trust of applicants and the lack of time or opportunity at the place of receipt of documents to check their accuracy. Not all company managers also know that the sooner an error is noticed, the more opportunities there will be to correct it.

An insignificant number or letter can cause headaches not only for the General Director, but also for lawyers who will correct erroneous information. Errors are often found in information about the sole executive body, founders, address of the legal entity, passport data, size of the authorized capital or shares of participants.

The procedure for correcting the error of the Federal Tax Service

So, let's imagine that the day has come to receive documents from the registration authority. To receive the registered documents, the applicant comes in person and, having received them, leaves the tax office in joyful feelings. On the same day, he notices an error in the documents received (a mistake in the last name), but the working day is already over. What can be done in this situation?

Let's try to figure it out and answer the question. Considering that erroneous information was entered into the register of legal entities regarding the applicant’s last name, the first thing that should be done is to find out who made the mistake, the tax inspector or the applicant (applicant’s representative) who prepared the application for registration. It's very easy to find out. As a rule, documents are drawn up by lawyers.

Since today most documents are prepared electronically, verifying application data will be a matter of minutes. If the information in the application is correct, the conclusion is that the error was made by the registration authority. There are several ways to correct this situation:

• contacting the tax authority on the day of receipt of documents;
• contacting the tax authority on any other day.

The difference between these methods lies in the timing of correcting erroneous data. Let's start in order. If an error was discovered on the day the documents were received, you need to contact the window where the documents were issued and point out the errors to the inspector.

Both the applicant personally and a person acting on the basis of a power of attorney have the right to apply. The registration authority is obliged to correct its errors until the documents are received in the archive within two days. In two days, the head of the company or an authorized representative will be able to come to the tax authority and receive a corrected document - an extract from the Unified State Register of Legal Entities.

Now let's look at the second method. If for some reason the head of the company did not have time to contact the registration authority on the day of receipt of the documents, it is necessary to submit an application to the office of the registration authority, indicating the error and attaching the relevant documents. The application is submitted in free form either by the sole executive body or by a person acting by proxy.

If the registration authority admits its mistake, a corrected extract from the Unified State Register of Legal Entities will be sent to the registration address of the legal entity. The disadvantage of this method of correcting errors in documents is the period during which the application can be considered.

At a minimum it is one month or more. The registration authority may ignore the application if it considers that the error in the information was not the fault of the employee. It will be almost impossible to prove otherwise. Please note that if there is a discrepancy between records on paper and electronic media, records on paper have priority.

Now let's go back to the question posed earlier and try to analyze which method is more suitable for correcting a mistake in a surname. Circumstances will play a major role here. If time allows you to contact the registration authority on the day you receive the documents and discover an error in them, you will need to do this immediately.

If it is too late to contact the window for issuing documents, the applicant will have no choice but to use the second option for correcting the documents. It is important to remember that by contacting the tax authority on a date other than the day the erroneous documents were received, the applicant loses his right to demand that the registration authority correct his error within two days.

Contrasting the above options for correcting shortcomings and errors, we can confidently call the first option the most rational.

Procedure for correcting an applicant's error

Above, we indicated how you can get out of such a situation when an error was made by the registration authority. It is much more difficult to find ways to correct mistakes made by the applicants themselves. When the applicant admits his guilt, it will be pointless to demand anything from the tax office.

A special application not related to entering information into the constituent documents (Form No. 14001), properly executed, must be submitted to the authority where the documents were registered. This application has paragraph No. 4, which indicates the state registration number. Another statement must be attached to the application, where the error was made, highlighting the erroneous information. Both applications are stapled and certified by the person who is the applicant.

Usually the applicant is the General Director or another person acting on behalf of the company without a power of attorney. A covering letter is also submitted requesting correction of incorrect information. In this case, there is no need to pay receipts.

The advantage of this method of correcting information in documents is the time it takes to correct inaccuracies. By law, it takes five working days. It is impossible to say that this method is ideal, since applications must be correctly completed and any minor error in the application may result in a refusal of registration.

Only one thing can be said with certainty: it is easier for the applicant to admit his mistake than to wait until the application passes through the office of the registration institution and is deigned to be considered. Perhaps someone will think that if during the initial registration of a company everything was in order in the documents and no difficulties threaten them, no one is immune from troubles, even reputable large companies.

Advertising headlines for legal services are full of titles such as “Registration and liquidation”, “Any changes”, “Quick reorganization”, etc. As for correcting errors in the Unified State Register of Legal Entities, lawyers often find themselves in a stupor. In order to understand the nature of the error, you need to spend not a single hour studying all the documentation in society and conducting an analysis.

It can be difficult to understand anything from primary documents, because there may be more than one error. Sometimes some companies resemble a layer cake, where one defect or inaccuracy is the basis for making new ones. That is, one mistake is layered on top of another and the result is a tangle of misunderstandings, which only a “wizard” – a competent specialist – can unravel.

The legislation of the Russian Federation is structured in such a way that specific methods or procedures for correcting errors in the Unified State Register of Legal Entities cannot be found in it, so lawyers must look for different ways out of difficult situations. An official who makes a mistake in the Unified State Register of Legal Entities is never responsible for making it, especially if he made the mistake several years ago, so the laws of our country actually push enterprise managers to admit mistakes as their own in order to promptly correct them.

After registering a legal entity, you receive an extract from the Unified State Register of Legal Entities (USRLE). This statement contains information about the legal entity you registered. Therefore, first of all, when receiving an extract, carefully check the data contained in it, because sometimes it contains errors.

So, an error in automatically means that the error is also contained in the registry itself. This means that either the name of your legal entity, or the address, or some other important information (for example, the name of the director) is registered in the register in this way. As a result, you may see negative consequences: documents executed on behalf of your company will not have legal significance, since such a legal entity does not legally exist. Postal correspondence, including claims and lawsuits, will be sent to an incorrectly specified address, and the director of your company will not be able to represent its interests, since the register contains information that the director of your company is another person.

And if you do not want to encounter all the above problems, you need to correct the error contained in the Unified State Register of Legal Entities. And to do this, you need to determine at what stage of registration of your legal entity the error crept in. It could have been admitted by you when submitting documents for state registration or by the registrar when entering data. And, of course, there could simply be a technical glitch in the database.

If you don’t want to spend a lot of time figuring out at what stage of registration the error was made, you can go the simple route. The fastest way to correct an error is to check the documents with the Federal Tax Service. If you find an error there, you must submit an application in any form, indicating the number of the entry with the error and the corrections that need to be made. This data will be sent to work. In this situation, the registration authority does not have the right to refuse you to make changes, so after seven calendar days you will be able to pick up a new extract from the Unified State Register of Legal Entities, in which previously made errors will be corrected.

If you want to figure it out, then you have everything you need in your hands. Check a copy of the application submitted to the registration authority and copies of its annexes. If you find an error in them, you will need to submit form P14001 to the MIFTS. The procedure for making corrections will be similar to the procedure for making changes to the Unified State Register of Legal Entities. The director of your legal entity will need to sign this application, and the corrected documents must be attached to the application. In addition, you will also need documents with errors, and the application is not filled out completely, but only those sections that you want to correct. The application to the application, if an error is made in it, must be filled out completely again. You submit these documents to the registration authority, which will review your application and make a decision within seven working days.

If your copy of the application and its annexes does not contain errors, you can go to the registration authority and submit the same copies and an extract with errors. This way you will prove the guilt of the tax authority who made a mistake during registration. The tax authority will be required to accept these documents from you, make the appropriate corrections and issue you a new certificate.

And, of course, to correct the error you will need documents: a copy of the Charter of your legal entity, copies of TIN and OGRN certificates, a passport of the director of the legal entity and an order appointing this person to this position. In addition, of course, the extract itself with the errors made and information about what corrections need to be made. However, the registration authority may ask you for additional documents, which you will need to provide.