Екатерина Уцына
GaudiLab/ Depositphotos.com
Минфин России предлагает внести в КоАП поправки, касающиеся порядка предоставления сведений о дисквалифицированных лицах1. Сообщается, что законопроект направлен на расширение спектра услуг, предоставляемых ФНС России в электронном виде неограниченному кругу лиц.
В настоящее время законодательством установлено, что сведения о дисквалифицированных лицах размещаются в специальном реестре на сайте ФНС России. Информация из этого реестра является открытой и бесплатной (п. 3 ст. 32.11 КоАП РФ). При этом, если заинтересованное лицо захочет получить выписку о конкретном дисквалифицированном лице либо справку об отсутствии запрашиваемой информации, то за это взимается плата в размере 100 руб. (п. 1 постановления Правительства РФ от 3 июля 2014 г. № 615). Минфин России предлагает сделать не только возможность ознакомления с реестром, но и получения выписки бесплатной. Срок предоставления выписки или справки об отсутствии информации составляет не более пяти рабочих дней со дня получения налоговым органом соответствующего запроса (п. 3 ст. 32.11 КоАП РФ). Напомним, что составленный по утвержденной форме запрос может быть представлен в налоговую лично, либо по почте (приложение № 2 к Приказу ФНС России от 31 декабря 2014 г. № НД-7-14/700@). Еще один вариант – направить электронный запрос через официальный сайт ФНС России (egrul.nalog.ru/index.html).
Добавим, что такая выписка может потребоваться, например, при поиске сотрудников на руководящие должности. Ведь прием на работу дисквалифицированного лица в качестве руководителя может иметь серьезные последствия. Так, согласно нормам КоАП РФ, организации грозит штраф до 100 тыс. руб. (п. 2 ст. 14.23 КоАП РФ). Само же дисквалифицированное лицо за управление организацией в течение срока дисквалификации может быть оштрафовано на 5 тыс. руб. (п. 1 ст. 14.23 КоАП РФ).
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1 С уведомлением о начале разработки проекта Минфина России «О внесении изменений в статью 32.11 КоАП РФ» можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID проекта: 02/04/06-19/00091839).
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