On the requirement for the method of printing documents submitted for state registration of a legal entity

This article analyzes the issue of requirements for documents submitted to the tax authority for state registration of a legal entity. In particular, particular attention is paid to the method of printing such documents. The author analyzes the judicial practice on this issue, concludes that the approach of the courts was not the same at every stage of the application of these norms. But after the decision of the Supreme Court of the Russian Federation on the application to invalidate the requirement to prohibit the use of double-sided printing of documents submitted for state registration, judicial practice becomes uniform. At the same time, the author considers the current changes in this issue - since November 2020, the use of two-sided printing of documents is permissible.

legal entity, state registration of a legal entity, double-sided printing of documents