An enterprise can officially carry out activities after its registration with the territorial body of the Federal Tax Service. The creation of a legal entity is carried out in several stages: convocation of a meeting of participants, approval of constituent documents, the introduction of the authorized capital and the actual registration of the enterprise with state bodies.
Initially, the composition of the participants or shareholders of the organization is determined, the size of the authorized capital and the methods of its contribution, the amount of contributions of the founders, a draft of the charter and the constituent agreement is being developed. Then a meeting of participants is convened to approve the decision on the establishment of the company and its statutory documents, as well as to consider other issues related to the creation of the enterprise.
The constituent documents must indicate the name of the organization, its location, the procedure for exercising functions and managing the enterprise, the subject, goals and types of activities, the procedure for distributing profits and losses between the participants, the entry and exit of founders from the composition, amendments to the charter and other issues.
If the charter provides for the formation of the authorized capital at the expense of monetary funds, it is necessary to open an accumulation account and deposit at least 50% of the declared amount on it. The bank will need to submit an application from the founder to open an account, a decision to create an enterprise, draft articles of association and memorandum of association. In the event that the authorized capital is formed at the expense of securities, property or property rights, at the meeting of founders, the monetary value of the participants' contributions is determined and approved.
For direct registration of an enterprise, within 5 days from the date of approval of the charter, it is necessary to submit the following documents to the inspectorate of the Federal Tax Service, which registers legal entities:
- a statement in the P11001 form, certified by a notary;
- a receipt for payment of the state duty in the amount of 2,000 rubles;
- the decision of the sole participant or the minutes of the meeting of founders on the creation of a legal entity;
- originals of the charter and articles of association in 2 copies;
- a receipt, a cash receipt order for the contribution of the authorized capital to an accumulation account or an act of acceptance and transfer of property by the founders as a contribution to the authorized capital.
The finished package of documents can be submitted to the tax office personally by the founder, the director of the enterprise, who simultaneously acts as a participant, or a person acting under a power of attorney, and also sent by mail with a valuable parcel post with a list of attachments.
Within 5 working days from the date of receipt of the documents, the tax authority registers the company or issues a decision on refusal if there are inconsistencies with the requirements of the law. At the same time, the organization is registered as a taxpayer. Upon completion of the registration actions, the company receives a certificate of state registration (OGRN) and tax registration (TIN).
