FTS gave explanations on the contentious issue of the registration of changes in constituent documents
From 1 January 2016 the adoption of the decision of general meeting of participants of the company to increase the share capital and the composition of the society were present at the making of the decision, must be confirmed by notarization.
At the same time, this rule does not provide an exception for companies, consisting of a single member, and applies not only to the decision to increase the authorized capital adopted at the general meeting of the society, but also to the decision to increase the authorized capital adopted by the sole member of society.
Due to the large number of complaints to the Federal Revenue Service related to the appeal against the refusal of the state registration of amendments to the constituent documents of a limited liability company, the Federal Tax Service gave explanations. In particular, the share capital can be increased thanks to the contributions of other companies who are joining as a result of the reorganization. In this case, provide a certified solution to increase the authorized capital is not necessary.