No 2 (6): 19.

Jurisprudence

 2017

Scientific article

UDK 342.95
pdf-version

Svetlana A. Khristoforova
Petrozavodsk State University
(Russian Federation, Republic of Karelia, Petrozavodsk, Lenina st.33),
veta92@yandex.ru

Problematic aspects of state registration of legal entities and individual entrepreneurs

Reviewer:
Svetlana Gabucheva
Paper submitted on: 04/30/2017;
Accepted on: 10/01/2017;
 Abstract. The article analyzes the problems of state registration of legal entities and individual entrepreneurs connected with the refusal of such registration by registration authorities, and as a consequence with the impossibility of returning the state fee paid for this registration. The purpose of the study is to develop proposals for improving legislation regulating state registration of business entities. As a result of the conducted research, it was possible to achieve the set goal and develop the following proposals. First, it is proposed to include in the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" dated August 08, 2001, № 129-FZ, like the Federal Law "On State Registration of Real Estate" dated July 13, 2015, № 218-FZ, a list of grounds for suspending the state Registration of legal entities and individual entrepreneurs. In turn, the only reason for refusing to register should also be the abandonment without eliminating the reasons that prevent the state registration during the period of suspension. Secondly, it is proposed in art. 333.40 of the Tax Code of the Russian Federation to include such a basis for partial or full refund of the state fee, as a refusal of persons who have paid a state fee, from committing a legally significant act after appealing to an authorized body (to an official), committing (committing) this legally significant action, but up to Decision-making on refusal in fulfillment of such legally significant action. These changes in the law will give a chance to correct mistakes to the applicant, not to lose the state duty and, ultimately, to achieve the expected result, namely, to carry out state registration.
Keywords: State registration, legal entities, individual entrepreneurs, state duty, entrepreneurial activity.

For citation: Khristoforova, S. A. Problematic aspects of state registration of legal entities and individual entrepreneurs. StudArctic forum. 2017, 2 (6): 19.

References

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