Registration address of the company – reliable or not?
Each organization has its location. Availability of the address is an obligatory condition for registration of the organizations since location is reflected in its foundation documents, as well as included in the Uniform state register of legal entities (USRLE). The address of the organization is entered in the USRLE for further execution of tax control, sending of official documents. Often one can judge of reputation and conscientiousness by the address of the organization.
Originally, information on the address shall be provided to the tax authority at the moment of state registration of the organization and its tax registration. subsequently, if the address is changed, new information on the address shall be provided to the tax authority in accordance with the established order. In this case the correspondent amendments shall be made in the USRLE.
The law of Russia establishes what exactly shall be deemed the location of the organization.
According to the common rule location of the legal entity is determined by the place of its state registration. State registration of the legal entity shall be made at the location of its permanent executive body, and in the absence of the permanent executive body - other body or person, having the right to act on behalf of the legal entity without power of attorney.
The law on registration of legal entities presents additional requirements to the address of the organization and specifies that the address (location) of the permanent executive body of the legal entity (and in the absence of the permanent executive body of the legal entity - other body or person, having the right to act on behalf of the legal entity without power of attorney) it is the address, at which communication can be effected with the legal entity.
It can be concluded from the above that the actual location of the organization and the address, indicated in its foundation documents, must coincide. The permanent executive body of the organization must be actually located at the address, indicated in its foundation documents. Fiscal authorities, contractors and other persons shall be able to contact with the legal entity at this location.
This means that information on the address in the foundation documents of the organization must be reliable.
However, organizations shall not be prohibited to have other addresses, which can belong to its branches (representative offices), separate subdivisions, trade objects and etc.
The above allows to conclude that the state strengthens control in the sphere of registration of organizations. Taxpayers need to review their positions with regard to reliability of the addresses of location and to bring them in line with the actual state of affairs. It is also required because provision of reliable information on the address to the tax authority can entail criminal responsibility.
©The material is prepared by Gavrilova S.V., Leading lawyer of «RosCo»
August 14, 2013