In March 2023, the registering tax authority registered a change of the general director and sole shareholder of the company in the Unified State Register of Legal Entities (EGRUL). In connection with the change of the shareholder (founder) and manager to an individual who has a permanent place of residence in another region and other circumstances, the available data on the financial and economic activities of the company, in April 2023, the registering tax authority issued instructions to the territorial tax authority at the place of residence of the company's manager to carry out measures to verify the accuracy of information about him as the manager and shareholder of the company.
The territorial tax authority conducted an audit based on the instructions of the registering tax authority, which concluded that the information was inaccurate. The reason for this conclusion was that during the interrogation of the company's director on issues related to the company's financial and economic activities, the answers to questions about tax reporting, payment of wages, accounting, and information about bank accounts were given by a representative by power of attorney, and not by the director himself, which was recorded in the interrogation protocol.
After receiving these audit results, in May 2023, the registering tax authority, in accordance with paragraph 6 of Article 11 of the Law on State Registration of Legal Entities[1], sent a notice to the company and its head about the need to provide accurate information about the director and shareholder of the company. After the deadline for providing accurate data had expired and the company had failed to provide it within the specified period, in June 2023, the registering tax authority entered a record in the EGRUL stating that the information about the company's director and shareholder was inaccurate.
Source:
Decision of the Arbitration Court of the North-Western District of April 30, 2025, No. F07-2711/2025 in case No. A56-12610/2024.
[1] Federal Law No. 129-FZ of August 8, 2001, “On State Registration of Legal Entities and Individual Entrepreneurs.”
The territorial tax authority conducted an audit based on the instructions of the registering tax authority, which concluded that the information was inaccurate. The reason for this conclusion was that during the interrogation of the company's director on issues related to the company's financial and economic activities, the answers to questions about tax reporting, payment of wages, accounting, and information about bank accounts were given by a representative by power of attorney, and not by the director himself, which was recorded in the interrogation protocol.
After receiving these audit results, in May 2023, the registering tax authority, in accordance with paragraph 6 of Article 11 of the Law on State Registration of Legal Entities[1], sent a notice to the company and its head about the need to provide accurate information about the director and shareholder of the company. After the deadline for providing accurate data had expired and the company had failed to provide it within the specified period, in June 2023, the registering tax authority entered a record in the EGRUL stating that the information about the company's director and shareholder was inaccurate.
Source:
Decision of the Arbitration Court of the North-Western District of April 30, 2025, No. F07-2711/2025 in case No. A56-12610/2024.
[1] Federal Law No. 129-FZ of August 8, 2001, “On State Registration of Legal Entities and Individual Entrepreneurs.”