Federal Tax Service of Russia for the Omsk region: changes in legislation for business

On September 1 of this year, amendments to Federal Law No. 129 FZ "On State Registration of Legal Entities and Individual Entrepreneurs" come into force, which introduce a procedure for excluding individual entrepreneurs from the Unified State Register of Individual Entrepreneurs (USRIP) by decision of the registering authority.

An individual entrepreneur is recognized as having effectively ceased operations and may be excluded from the Unified State Register of Legal Entities by a decision of the registering authority, provided that the following conditions are met::

fifteen months have passed since the patent expired, or the individual entrepreneur has not submitted reporting documents or information on calculations provided for by the legislation of the Russian Federation on taxes and fees during the last fifteen months.;

An individual entrepreneur has arrears and arrears in accordance with the legislation of the Russian Federation on taxes and fees.

The message about the exclusion of an entrepreneur is published in the journal "Bulletin of State Registration". At the same time, interested persons whose interests are affected by the exclusion of an entrepreneur from the Unified State Register of Legal Entities may submit relevant applications to the registration authority within one month from the date of publication of the decision on exclusion. If the applications are not sent, the entrepreneur is excluded from the register.

The consequences of excluding an individual entrepreneur from the Unified State Register of Legal Entities by decision of the registering authority are restrictions on registration as an entrepreneur for three years from the date of exclusion from the register.