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– introducing changes concerning information about the legal entity but not requiring making changes to constituent documents. 2) For individual proprietor these include information about: – State registration of individuals as individual proprietors; – Termination of activity in a form of an individual proprietor; – Amending the data about a private entrepreneur contained in the Uniform state Register of private entrepreneurs. State registration requires paying a state duty as established by the Tax Code of the RF (for detailed information on the procedure of paying the state duty see “Taxation” Chapter of this Guide). Registration with off-budget funds and state statistics agencies is free. The registration agency has a maximum of one working day to issue (to forward) two documents to the applicant — one proving that an entry has been made in a proper register and another confirming that tax registration has been completed. It shall also present information within a maximum five days period from a unified state register of legal entities to state offbudget funds for legal entities to be registered as insurers32. Regarding non-profit organizations, state and municipal unitary enterprises, chambers of commerce, public associations, political parties, national and cultural autonomies, religious organizations and trade unions federal legislation has set a special registration procedure. For details see the following federal laws (as amended): – Federal Law No. 12.10.1996 № 7-ФЗ of 12.10.1996 “On non-profit organizations”. – Federal Law No. 161-ФЗ of 14.11.2002 “On State and Municipal Unitary Enterprises”, Article 10. – Federal Law No. 95- ФЗ of 11.07.2001 “On Political Parties”, Articles 15 to 20. – Federal Law No. 74- ФЗ of 17.06.1996 “On National and Cultural Autonomy”. – Federal Law No. 10- ФЗ of 12.01.1996 “On Trade Unions, Their Rights and Guarantees of Their Activity”, Article 8. – Federal Law of No. 82- ФЗ 19.05.1995 “On Public Associations”, Article 21. – The Law of the RF No. 5340-I of 07.07.1993 “On Chambers of Commerce in the Russian Federation, Article 9. – Federal Law No. 395-I of 02.12.1990 “On Banks and Banking”, Articles 12 to 23. Legal entities that are commercial organizations with foreign investments are subject to registration according to a common procedure at the location of a standing executive authority that is specified in the constitutors’ application for registration. For the lack of such local authority legal entities shall be registered with another local authority at the location of such authority or an individual who has the right to act in their name without obtaining a power of attorney33, i. e. the documents established by the law shall be filed to the Unified Registration Center. Tax Registration34


According to the RF Government Executive Order No. 110 of 26.02.2004 “On Improving State Registration Procedures for Legal Entities and Individual Proprietors”. 33 Under Article 20 of the Federal Law No. 160-ФЗ of 09.07.99 (as amended on 08.12.03 No. 117-ФЗ ) “On Foreign Investment to the RF” and Item 2 of Article 8 of the Federal Law No. 129-ФЗ of 08.08.01 “On State Registration”. 34 See Articles 83,84 of the Tax Code of the RF, the Order of the Ministry of Taxation of the RF of 09.08.2002 No. БГ -3-09/426 “On the Order of Registering with the Tax Authority at the Location of a Legal Entity Registered after 01.06.2002”, the letter of the Ministry of Taxation of the RF of 15.04.2003 No. ММ -6-09/439 “On Issuing a Tax Registration Certificate to Legal Entities Registered after June 1,2002”, the Order of the Ministry of Taxation of the RF of 28.07.2003 No. 3-09/426 “On Registering Foreign Organizations with Tax Authorities” 69  

1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...