Making changes to the Unified State Register of Legal Entities according to form 38001. Let’s look at it in detail

Form P38001 (objections to exclusion from the Unified State Register of Legal Entities or amendments to the state register) is a relatively new tool for corporate “struggle”. With its help, the management of an organization can challenge the decision of the tax authorities regarding its exclusion from the register of legal entities. The submission of this document is especially relevant today, when tax authorities have begun to actively “cleanse” the Unified State Register of Legal Entities from unscrupulous companies.

Form P38001, a sample of which can be found below, is applicable from June 5, 2021. The document form was approved by Order of the Federal Tax Service of Russia dated February 11, 2016 No. ММВ-7-14/ [email protected] (Appendix No. 2). The completed document is submitted to the tax office. It should be noted that until recently, organizations had the right to submit an application with an objection on letterhead, drawn up in free form. Now form P38001 is used for these purposes.

When and by whom is form P38001 submitted to the Federal Tax Service?

Interested parties fill out this document if they have objections on the following subjects:

changing the charter of a legal entity;
upcoming exclusion from the Unified State Register of Legal Entities;
entering other information into the Unified State Register of Legal Entities.

In accordance with paragraphs 1-2 of Art. 21.1 of the Law on State Registration No. 129-FZ dated 08.08.2001, the Federal Tax Service Inspectorate makes a decision to exclude a business entity from the register:

if the organization has not provided reporting documentation to the Federal Tax Service over the past 12 months;
During this period, there was no cash flow in at least one bank account of the legal entity.

Form P38001 is submitted by the interested individual, the head of the objecting company or a member of the legal entity. This can also be done by an individual who has been given a power of attorney to act on behalf of the company. It should be noted that if, within the allotted time, a reasoned objection to exclusion from the Unified State Register of Legal Entities is submitted to the tax authority along with the necessary package of documents, the decision to exclude the company from the register by the tax authorities will not be made (clause 4 of Article 21.1 of Law No. 129-FZ).

The business owner must submit a completed application form on form P38001 to the tax office within 3 months from the date of publication of information about the decision on the upcoming exclusion from the Unified State Register of Legal Entities (the period is counted from the date of publication in the media).

You can download form P38001 below.

Who can submit an application on form P34001

Form P34001 is intended to be completed by individuals: directors or former directors, as well as participants or former participants of legal entities.

The nuance is that through it a person can convey information about the unreliability of information only about himself.

The exception is when the form is filled out by a citizen’s authorized representative, and then only on the condition that the principal’s representative has in his hands a power of attorney notarized according to all the rules.

Methods for submitting form P38001

An objection can be presented in several ways:

Submission by the applicant in person to the territorial division of the Federal Tax Service. It is not necessary to have the document certified by a notary.
Submitting form P38001 through a representative who must have a power of attorney to submit the document to the tax office. Form 38001 must be notarized.
Send to the Federal Tax Service electronically via TKS. The document must be certified with digital signature.
Send by mail. In this case, notarization is required.

Tax deduction

According to tax law, there are categories of people who can receive a tax deduction . There is a standard tax deduction - this is Article 218 of the Tax Code of the Russian Federation, social - Article 219 of the Tax Code of the Russian Federation, property - Article 220 of the Tax Code of the Russian Federation, professional - Article 221 of the Tax Code of Russia.

To receive a tax deduction faster and more correctly, it is better to take the appropriate application form from the tax office to fill out, rather than compose a free-form application. This will allow you to quickly consider your application and documents to make a decision.

If a husband and wife bought an apartment or a house as joint property, and did not allocate shares, then they can distribute the property tax deduction between each other in any ratio. For example, one of the spouses can receive a 100% deduction; to do this, they need to submit an application to the tax office. At the same time, the second spouse will also be able to receive a property tax deduction in the future.

In order to be able to receive a property tax deduction through your employer, you need to contact the tax service to confirm your right to the deduction.

If an individual, for any reason, has overpaid the accrued tax amount, under current legislation, you can exercise the right to a refund of the remaining funds. You will need to write an application to the tax service for a refund of overpaid money .

According to the law, some categories of citizens are partially exempt from paying taxes. If you have received a letter about payment of tax without taking into account the benefits that you are entitled to, then you need to submit an application and supporting documents to the tax service .

In order to find out whether you have debts to the budget for taxes and fees, you need to submit a tax debt application . In response to your request, the tax office will send a certificate with a list of calculations for taxes, penalties, and fines. If you request a tax payment certificate, you will be sent a document indicating whether or not there is a debt. Be sure to indicate the period for which you need information.

By filling out the bank's established form, you speed up the process of processing your application to the tax office, which means you will receive the documents you need on time.

You can also contact the tax office if you lose tax documents to restore them .

You can find and download all application forms on the tax service website; there will also be samples for filling out applications to the tax service.

Important nuances of filling out form P38001

The document can be filled out manually or generated using computer technology.
Corrections are permitted, but only if they are properly certified. Next to the corrected data there must be the signature of the official and the seal of the company. The use of corrector is prohibited.
In the document, you must fill out only those sheets for which the interested person has information. Blank pages do not need to be numbered or printed.
On Form 38001, all text fields must be written in capital block letters.
Instructions for completing the form are provided in the footnotes on each page of the form.

Next we will look at how to fill out form P38001.

Sample application P34001

The document has three sheets. The first page contains two items:

Information about the organization. Here you should enter the OGRN, INN and full name of the company. The name is indicated in quotation marks, for which it is also necessary to allocate a cell.
Incorrect information about an individual (manager or participant) indicated in the Unified State Register of Legal Entities. In this paragraph, you should enter a number from 1 to 3. The first number is written if the specified information about the person who has the right to act without a power of attorney is incorrect. 2 – if false information about the participant or founder is provided. 3 – other information about the individual is incorrect.

Attention! You cannot enter multiple symbols in one cell.

The second and third pages contain information about the applicant, that is, about the head of the organization.

There are seven points in the block:

Full name. Separate lines are provided.
Birth information (exact date and place). In this case, it is not advisable to abbreviate the designation of the point (city, district, village, town).
Information about the identity document (passport). One cell is skipped between the series and the number. The place of issue must be identical to the passport, including abbreviations. An empty cell is intended for the point. Entering punctuation marks and letters together is prohibited.
Information for contacting the applicant. You should enter your phone number or email address here.
The surname, first name, patronymic and signature of the applicant are indicated in full, separated by spaces.
Position, signature, surname and initials of the Federal Tax Service employee who received the application in paper form by mail.
Position and TIN of the person who confirmed the signature of the representative (notary or his deputy).

At the bottom of the page there are two footnotes - explanations for the indication of the patronymic and the code of the identity document. The code of a passport issued to a citizen of the Russian Federation is 21.

Each page must be signed. The empty space intended for filling by the tax office is not filled.

Interesting fact! The document does not provide for a clause on making changes to the company’s registered address. For such changes, an application should be filled out in form P34002.

Filling procedure

Filling out form P38001 begins with a title page, which consists of 5 points and answer options for them. Near each of them there is a special window, in which the applicant must indicate the corresponding number. It should be noted:

subject of objection;
what kind of information the filed objection concerns;
in connection with which the objection was filed (with the presence of an objection or its withdrawal);
against whom the objection is filed (a specific legal entity or an indefinite number of persons);
who submits the document to the Federal Tax Service.

On sheet “A” you must indicate the OGRN and TIN encodings, as well as the full name of the organization in Russian, in respect of which changes are being made to the charter or Unified State Register of Legal Entities.

On sheet “B” you should display information about the documents, in connection with the provision of which an objection was submitted to the Federal Tax Service regarding changes to the charter or entering information into the Unified State Register of Legal Entities. Here we are talking about the date of submission of documents and their incoming number. If such documents are missing, the sheet is not filled out.

Sheet “B” contains information about the legal address, the inclusion of which in the Unified State Register of Legal Entities is being disputed. Here you need to display the following information: postal code, code of the subject of the Russian Federation, district, city, street, house or office number.

On sheet “D” you need to describe in detail the reasons for objections regarding information in the Unified State Register of Legal Entities, changes in the charter, etc. In the sample form P38001 you can see how to do this correctly.

Sheet “D” consists of four pages, which indicate information about the person who submitted form P38001. This may be an individual or an organization. Full name must be indicated on the last page. responsible person and must bear his signature.

Also on the last page of Form P38001, the method of notifying the applicant of the results of the consideration of the filed objection is indicated. Notice may be sent to the applicant:

by email;
by mail to the address indicated by the individual;
by mail to the organization's address.

The sample below for filling out an objection on form P38001 can be taken as a basis. It will be useful to entrepreneurs and companies that are faced with the need to draw up this document for the first time.

How to file objections to exclusion

The easiest way is to submit an application to a person who has the right to act on behalf of the organization without a power of attorney. This is the head of the company, information about whom is included in the Unified State Register of Legal Entities. He can personally visit the registration authority, sign an application in the presence of an inspector and submit it.

Objection P38001 can also be sent via electronic channels with an electronic digital signature.

Any other employee of the company can submit the application, but then form P38001 must be notarized. A notarized power of attorney will need to be attached to the application.

You can send objections by mail. But form P38001 must be notarized. Along with your application, submit documents confirming the validity of your objections.

Presentation P38001: sample filling

If the tax authority, within the allotted time, receives a reasoned objection to the deregistration of a specific legal entity, and all the documents specified in the substantiation of the request are attached to the application, a decision on exclusion from the Unified State Register of Legal Entities is not made.

To appeal the actions of the Federal Tax Service regarding the exclusion of legal entities from the state register, form P38001 is used. The form was approved by Order of the Federal Tax Service dated February 11, 2016 No. ММВ-7-14/ [email protected] (Appendix No. 2), it is used from June 2021.

If the reason for filing an objection was the prospect of excluding a legal entity from the Unified State Register of Legal Entities, the following pages of the form must be filled out:

title page (indicates who issued the document and for what reason);

sheet A with information by which the “problem” enterprise can be identified;

sheet B, reflecting the details of the decision of the Federal Tax Service on exclusion from the register;

sample P38001 must contain a completed Sheet D, which provides the grounds for the applicant’s objections to the forced exclusion of the legal entity;

Sheet D - indicates data about the individual who submits documents to the Federal Tax Service.

Form P38001 (objection to exclusion from the Unified State Register of Legal Entities) can be filled out by hand or using software. The document should not contain strikethroughs, corrections or errors. The accuracy of all specified data is certified by the signature of the applicant. There are no separate instructions for filling out P38001 approved by the tax authority, so you should rely on the tips and instructions provided in the form itself.

The main condition for a positive response from the tax authority to an objection is the presence of objective reasons for the business entity to maintain the status of a legal entity. For example, third parties may indicate an interest in the activities of a deregistered company as a result of outstanding material claims.

When drawing up an objection to exclusion from the Unified State Register of Legal Entities, a sample is drawn up according to the following algorithm:

On the title page in paragraph 1, code “2” is placed, indicating that the filing of an objection is due to upcoming adjustments to the information in the Unified State Register of Legal Entities. In clause 2, enter code “3” (other information about the enterprise). After entering such a combination of ciphers, filling out the title page is completed.

Next, on sheet A, you need to enter information about the enterprise that is facing the threat of exclusion from the Unified State Register of Legal Entities. Its full name and OGRN, INN codes are indicated.

Sheet B indicates the details of the tax authority’s decision on exclusion from the Unified State Register of Legal Entities.

The objection must necessarily reflect the circumstances in connection with which the applicant submits form P38001; sheet D is intended for this. The information is presented in free form, it must be indicated that the tax authority made a decision to exclude a specific company from the Unified State Register of Legal Entities, and when this data was published. The next mandatory element of the text in this part of the document is the justification for the need to continue the company’s activities, for example, due to the presence of outstanding debts or in connection with pending litigation with third parties. All referenced documents must be attached to the application.

Four pages of sheet D of our example of filling out P38001 provide information about the person who compiled and filed this objection (name of the legal entity and its registration codes, full name of the individual with passport and address details, telephone number). At the end, the preferred method of receiving a response from the Federal Tax Service is indicated and the applicant’s handwritten signature is placed.

The completed form P38001 (can be lower) must have continuous page numbering. Only those sheets that have completed lines need to be numbered and printed.

Articles on the topic

In the Unified State Register of Legal Entities, notes about unreliable information about companies appear en masse. If within six months the organization does not confirm its information, it may be excluded from the Unified State Register of Legal Entities as inactive. In this article we will talk about form P38001 and show a sample of filling out an objection to exclusion.

In 2021, tax officials have more reasons to enter a note about unreliable information in the Unified State Register of Legal Entities. From 2021, such an entry is made if there are doubts regarding the legal address of the company. No one is insured; records of unreliability appear even in bona fide organizations. If within six months the organization does not dispel the inspectors’ doubts, it will be excluded from the Unified State Register of Legal Entities (subparagraph “b”, paragraph 5 of Article 21.1 of the Law of 08.08.2001 No. 129-FZ).

Forced liquidation takes place in several stages. One of them is making an entry in the Unified State Register of Legal Entities about the upcoming liquidation. At this stage, you can file an objection to exclusion from the state register. We will tell you how to fill out form P38001 and show you a sample.

How and why to use it

Upon receipt of news about the change, it is necessary to submit Form 38001. In the subject of objections, the chief accountant must indicate the number 2. The accountant must also provide the journal in which the records are kept, the process of paying taxes. Data and information about the liquidation process must be indicated. It is necessary to correctly register all information about the legal entity. The objection of the interested party is indicated in free form on sheet D. The sample filling will help you understand all the nuances.

Appendix No. 2 to the order of the Federal Tax Service of Russia dated February 11, 2021 No. ММВ-7-14/ [email protected]

Form No. Р38001 KND code 1111611

Objection of an interested person regarding the upcoming state registration of changes to the charter of a legal entity or the upcoming entry of information into the Unified State Register of Legal Entities

Subject of objections

objection regarding the upcoming state registration of changes to the charter of a legal entity 1
objection regarding the upcoming entry of information into the Unified State Register of Legal Entities 2

The objection regarding the upcoming entry of information into the Unified State Register of Legal Entities concerns
information about the address of a legal entity 3
information about the individual who submitted the objection 3
other information about the legal entity 1
The objection was submitted due to
presence of objection 4
withdrawal of objection 4
The objection is submitted in relation to
specific legal entity 5
indefinite number of legal entities 6
An objection was submitted regarding the upcoming entry into the Unified State Register of Legal Entities of information about the individual who submitted the objection as a
a person who has the right to act on behalf of a legal entity without a power of attorney
founder (participant) of a legal entity
any information about an individual

For service marks of the registering authority

Next, Sheets A, B, D and E of this objection are filled out.
Next, section 2 of this objection is completed.
Next, section 3 of this objection is completed.
Next, section 4 of this objection is completed.
Next, fill in: if the value 1 is indicated in Section 2 of this objection - Sheets A, B, D and E of this objection; if Section 2 of this objection is set to 2, Section 5, as well as Sheet D of this objection.
Next, fill in: if the value 1 is indicated in Section 2 of this objection - Sheets C, D and E of this objection; if Section 2 of this objection is set to 2, Section 5, as well as Sheet D of this objection.

How to file objections to exclusion

Form P38001 consists of nine pages, but not all of them need to be filled out. There is no separate document with rules for filling out the form. All tips and necessary codes are located right on the form.

Like any other form intended for the Federal Tax Service, form P38001 can be filled out by hand or printed out. When filling out manually, blots and errors are possible. Erasures and the use of corrector are not allowed. And corrections must be certified. If you make a mistake, it’s easier to rewrite the entire sheet. If you fill out the form on a computer, this problem will not arise.

Start filling out with the title page. In section 1, indicate code “2” – an objection regarding the upcoming entry of information into the Unified State Register of Legal Entities.

In section 2, indicate one of the codes:

1 – if the tax authorities made an entry in the Unified State Register of Legal Entities about the unreliability of the company’s legal address,
3 – if the decision on the upcoming liquidation is made for other reasons. For example, the company did not submit reports, so the inspectors considered the organization inactive.

In sections 3 and 4, enter code “1”; leave section 5 blank.

Then look at the footnote at the bottom of the title page. Since we indicated code “1” in section 2, it is necessary to fill out sheets A, B, D and E. Sheet B does not need to be filled out and included in the report. We simply remove it from the form. If you indicated code “3” in your section 2, then fill out sheets A, B, D and E.

Sheet A contains only three fields:

OGRN,
TIN,
Full name in Russian.

We fill in information about the organization that the tax authorities are planning to exclude from the Unified State Register of Legal Entities.

On sheet B, fill in the legal address of the organization. Indicate the address that is contained in the Unified State Register of Legal Entities and the accuracy of which the tax authorities doubted.

If the disputed address is truly inaccurate, then you do not need to fill out Form P38001. In this case, the inspectors' claims are fair. To prevent the company from being excluded from the Unified State Register of Legal Entities, submit application P14001 with the correct address.

On sheet D, in free form, state the essence of your objections. Please note: the text must make it clear why the applicant is an interested party. Otherwise, tax officials will not conduct an audit.

Sheet D includes four sheets, fill in only the necessary information. In section 1 of sheet D, indicate who the interested party is:

1 – individual,
2 – head of the interested legal entity,
3 – representative of the interested legal entity, acting by proxy.

If in your case the interested party is a legal entity, then fill out sections 2, 3 and 5 of sheet D. If the interested person is an individual, for example, the founder or director of a company, fill out sections 4 and 5.

In section 4, indicate the details of the individual interested in establishing the reliability of the Unified State Register of Legal Entities:

Full last name, first name and patronymic without abbreviations,
Date and place of birth,
Identity document code. Take the codes from Appendix No. 3 to the Requirements approved by Order of the Federal Tax Service dated June 9, 2014 No. ММВ-7-14 / [email protected] The Russian passport is indicated by the code “21”,
Series, number, date of issue of the identity document and name of the authority that issued the document.

In section 5 of sheet D, select the method in which the Federal Tax Service will inform you about the results of consideration of objections. In subsection 5.1, indicate your current phone number. Tax authorities should be able to quickly contact you to resolve any issues that may arise. This will speed up the verification of objections and decision making.

If you want to receive the result of the review by email, fill out subsection 5.2. Tax officials can send the result of the review by mail to the address of an individual. To do this, you need to fill out subsection 5.3 of sheet D. If the interested party is a legal entity, the tax authorities can send the result of the review by mail to the legal address.

On page 4 of sheet D, fill out only one field: “Please notify me of the results of the consideration of this objection.” Leave the remaining fields blank. If the application is submitted personally by the head of the company, he will sign in the presence of the tax inspector. If the application is sent by mail or transmitted through a proxy, then the manager’s signature is affixed in the presence of a notary.