One of the most significant criteria for a good legal address is its mass character. What is it and what threatens the address of mass registration of the enterprise? Why are such addresses created and is there a chance to save yourself from such a scourge.
The very concept of "mass registration address" is applied to legal addresses for which 10 or more legal entities are officially registered. There is also a term and the opposite of this - "non-address" - one that was used for registration by less than ten companies. As the modern business life is developing quite rapidly, then the addresses with a large number of organizations registered there "pond prudi". For example, it can be a variety of office complexes and business centers.
In fact, it may seem that there is nothing terrible in this. However, in practice everything does not look so harmless. Today, on the Internet, you can meet a huge number of different offers regarding the sale of yuadres. Variants are offered the most diverse - from the actual lease of one square meter of a really existing office with the obligation, as soon as possible, to transfer to you all correspondence coming to your name, to the frank proposal of forged documents. That's where the problems begin. The last method is most often used by one-day firms, cooperation with which is extremely dangerous.
History of appearance
Before the United State Register of Legal Entities was created in Russia, and, more precisely, until July 2002, registration of legal entities was carried out by a variety of bodies. At the same time, in some regions of the country, they were required to provide information on the so-called "legal address" for registration, although such a requirement was not legally confirmed by law, and such a term is not fixed by any normative acts at all. To prove the actual location in certain regions, it was also required to provide documents confirming the organization's right to be located at a particular address: a lease agreement, a certificate of ownership, and so on. Despite the fact that such claims were groundless, this practice has become firmly established and has survived to this day.
Over time, there was a vicious practice when, at the state registration of a firm, applicants who do not want to show the actual location of their enterprise or simply do not need office maintenance simply enter the address given to them by the registrar.
As a result of such actions, a large list of enterprises with the same registration address appeared in the field of view of the tax inspection. Thus, the concept of "mass registration address" entered our life. As a result, in early 2006, the Moscow FTS sent a "black list" to banking and credit organizations with recommendations to be cautious when opening accounts to such enterprises. This was done within the framework of the struggle against one-day firms, but such a "black list" exists today, however, changes in it are made constantly.
Today, anyone can check whether the company's location is registered as a mass registration address. The FNS proposes to do this openly, directly on its website. At once it is possible to tell, that in this list do not enter addresses on which officially there are business centers, large office complexes or the big administrative buildings. It's clear that few companies can simply be registered for such addresses, because the very purpose of their existence is to rent out premises for offices of various companies.
Where to check the address for "mass"
So, you want to track a company that, in your opinion, has a mass registration address. To check it it is very simple: we come on a site https://service.nalog.ru/addrfind.do and in the opened window we choose the parameters necessary to us:
- Region - choose the desired one from the drop-down list;
Next, we solve a simple digital captcha and press the "Find" button. In the next window you will see the number of organizations registered at your chosen address.
The service is absolutely free and is available to anyone who wants to. What is important, the information there is updated fairly regularly, it guarantees obtaining more or less relevant information.
Signs of unreliability
And is it scary to find out the address of mass registration? In itself - no, it is much more important when choosing a business partner to discover signs of unreliability of its legal address. This can be done on the basis of such criteria:
- The location of the company is listed not only as the address for mass registration of individuals (IP), as well as for enterprises of other forms of ownership, but communication with most of them is impossible; For example, correspondence sent to such an address is returned with the notices "the addressee has left" or "after the expiration of the storage period";
- Such an address does not exist in reality, or a building that was previously there was destroyed;
- In fact, the address is conditional, for example, it is assigned to an unfinished building object;
- At the indicated address are bodies of state power, military units, consulates, diplomatic representations, etc .;
- There is an official statement of the owner, where he prohibits the registration of legal entities at the address of this property.
If at least one of the above circumstances is clarified, and the applicant has not submitted to the registration authorities other documents confirming the possibility of contacting him at that address, he will be deemed inauthentic. In such a case, the court may decide to liquidate such an enterprise.
Risk of using the purchased address
What can threaten the enterprise that bought the address of mass registration. The consequences can be diverse, it all depends on the integrity of the intentions of the parties that concluded the transaction.
The negative consequences include:
- A package of documents for the lease of an office or other real estate object may be counterfeit, and the premises themselves are not existing at all;
- You can get a denial of registration if it is proved that the location of the company is the address of mass registration and is on the "black list" of the tax service; However, the legality of such a refusal is very doubtful, but in fact in such cases you can not argue specifically;
- Sometimes there may be difficulties with opening a settlement account, however, there is no legal basis for this either, but who wants to have a conflict with the bank where it is going to be serviced;
- Difficulties with receiving correspondence; If the letter from the Federal Tax Service does not reach a recipient registered at such an address, but will return back - this may become an unspoken reason for a personal visit to the company's tax offices with a sudden check; And if this is not done, the firm can be liquidated by the court on the initiative of the Federal Tax Service;
- If at the address specified at the time of registration, employees of the tax or internal affairs bodies (on the instructions of the Federal Tax Service) do not actually find the enterprise - this may serve as a basis for crediting the company to the rank of one-day firms; After this, there will be a refusal to deduct VAT and other unpleasant "surprises" for its counterparties.
So, although the definition of jujadresa, like the concept, actually, "mass character" is not fixed in the legislative way, if you got the address of mass registration - tax, most likely, will have a few questions for you.
The FNS black list
As it was said above, the consequences of getting the address of registration of an enterprise in favor of the Federal Tax Service can be very different. Although such behavior of tax officials is not supported by any laws, in practice to face it all those whose legal address is fixed as a mass one and got on the "black list" are at risk.
How to deal with this? Honestly speaking - in any way. It is necessary to either negotiate with the tax and try to prove to the inspector that your company is really located where it is registered or simply to change the address to non-gross.
Despite the fact that some cause for concern still exists, do not write down "mass" all the addresses where a large number of enterprises are registered. In fact, it's better to just check everything carefully and try to avoid such addresses, where a small number of organizations are registered with a fairly small area.