After accepting and processing the documents, the tax inspectorate can send the following documents:
• Record sheet in the Unified State Register of Legal Entities (or in case of a negative response A document on the rejection of registration of an LLC with a list of reasons and references to regulations)
• Tax registration document
• LLC charter with the mark of the registering authority
Record sheet in the Unified State Register of Legal Entities is a document confirming the fact of making an entry in the Unified State Register of Legal Entities. It will be issued in the official form approved by Order of the Federal Tax Service of Russia dated September 12, 2016 No. ММВ-7-14 / 481 @.
It states the following:
• OGRN, KPP and TIN codes;
• full name of the organization;
• legal address;
• information on the amount of the authorized capital;
• information about the head of the LLC and founders;
• OKVED codes;
• list of documents submitted for registration of LLC with the tax office.
Tax registration certificate. Its form was approved by Order of the Federal Tax Service of Russia dated August 11, 2011 No. YAK-7-6 / 488 @.
It contains:
• full name of the company;
• PSRN, INN and KPP;
• date of tax registration;
• the address of the Federal Tax Service Inspectorate where the organization is registered.
LLC Charter - contains information entered by the applicant before submitting documents for registration of the organization. On it, the tax office only affixes seals.
When opening an LLC, it is necessary to indicate an email address in the application. Now documents are issued by default from the tax office in this way.
If the applicant wishes to receive the entire list of documents after registration of the LLC in paper form, then he needs to appear at the local tax office, which is engaged in the registration of legal entities, and write a separate application.
What should you do next?
Step 1. Conclude an employment contract with the director. The first order in an LLC will be an order on the appointment of a director or head. The director is the sole executive body (EIO) of a limited liability company, and only he has the right to act on behalf of the LLC without a power of attorney. Even the founders (members) of a company cannot act in the interests of the company without the director's power of attorney.
Step 2. Solve the issue of choosing a taxation system. If you have not filed a notification of the transition to the simplified taxation system with the P11001 form with the tax office, then hurry up - you only have 30 days after registering an LLC to switch to this preferential regime with a low tax rate. Agricultural producers, in addition, can switch to one more special regime - Unified Agricultural Taxation, this must also be reported to the tax office within 30 days after the registration of the LLC.
If you did not promptly inform the tax office about the transition to a preferential tax regime, then, by default, become a payer of the OSNO, which has the highest tax burden. The choice of a general taxation system can also be deliberate - in the case when your counterparties work with VAT, and they need a refund of the incoming tax.
Step 3. Open a bank account. An organization, unlike an individual entrepreneur, can fulfill its obligation to pay taxes only by bank transfer. The second limitation related to cash payments is a limit of 100 thousand rubles within the framework of one contract, if your counterparty is also a commercial entity.
Step 4. Find out if the activity you have chosen is licensed. Fines for non-compliance with the licensing procedure are significant, in addition, confiscation of equipment and products manufactured in violation of licensing requirements is possible.
Step 5. If you start an activity at an address that differs from the legal one, and at the same time at least one stationary workplace will be created at this address, then you need to register a separate subdivision.
My name is Sergey Konon, I am a certified tax lawyer, a member of the chamber of tax consultants of Russia and a partner of Vita Liberta Limited, a Russian consulting company in the field of corporate and tax law.
Get in touch with us: konon@vitaliberta.com
Our website: www.vliberta.com
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Our telegram channel: t.me/vitalibertalimited
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Disclaimer: This video is not the equivalent of professional legal advice. Konon Sergey is not liable for any actions taken by anybody. For any professional advice regarding particular case, please contact our office (What's up): +79269205551
