The procedure for registering a foreign organization. Registration of foreign organizations and citizens. Creation of a branch of a foreign legal entity

Features of accounting for foreign organizations

in the Russian tax authorities

Registration of foreign organizations

Registration in connection with the opening of a representative office

Registration at the location of real estate

and vehicles

Opening an account in a Russian bank

Registration of foreign organizations operating through

Russian representatives

Changes after registration


The Ministry of Taxes and Duties of Russia adopted the Regulation on the specifics of accounting in the tax authorities of foreign organizations, approved by order of April 7, 2000 N AP-3-06 / 124. Below are the recommendations of this Regulation.


Registration of foreign organizations


The requirements of the Regulations apply to:

Foreign legal entities, companies, firms, other corporate entities with civil legal capacity, as well as any other organizations (including general partnerships and personal companies), formed in accordance with the legislation of foreign states (hereinafter referred to as "foreign organizations");

International organizations created on the basis of international treaties, possessing international legal personality and having the status legal entity located in Russian Federation their permanent bodies, branches or representations (hereinafter referred to as "international organizations");

Diplomatic and equivalent representations of foreign states in the Russian Federation (hereinafter referred to as "diplomatic representations").

For missions equated to diplomatic, there is no precise definition. The Vienna Convention on Diplomatic Relations (Vienna, April 18, 1961) does not equate anyone with diplomatic missions. Tax officials in some private responses on the VAT exemption for the diplomatic corps admit the application of the exemption for consular offices. The same position is seen from clause 2.2 of the Regulations, however from the point of view international law it is very controversial, and the Russian tax law on this occasion does not give any comments. The only indication is in the letter of the Ministry of Foreign Affairs of Russia dated March 22, 1994 N 279 / Dgp-ns "On exemption from paying taxes, fees and duties for employees of foreign embassies and their families living with them." This letter provides a list of the missions accredited to the Russian Foreign Ministry, which, in terms of the scope of privileges and immunities, are equated to diplomatic ones: European Commission; European Bank for Reconstruction and Development; League of Arab States; International Bank for Reconstruction and Development (World Bank); International Bank for Economic Cooperation; International Monetary Fund; International Investment Bank; International Committee of the Red Cross; International Organization of Space Communications "Intersputnik"; International Organization for Migration; International Federation of Red Cross and Red Crescent Societies; International financial corporation; International Center scientific and technical information; United Nations; United Nations Educational, Scientific and Cultural Organization (UNESCO); United Nations industrial development(UNIDO); Order of Malta; The Holy See.

According to clause 1.5 of the Regulations, foreign organizations operating in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation are registered in Russia. According to Article 2 Federal law of July 31, 1998 N 155-FZ "On internal sea waters, the territorial sea and the contiguous zone of the Russian Federation" a sea belt adjacent to the land territory or to the internal sea waters with a width of 12 nautical miles is considered a territorial sea. The continental shelf, as provided for by Article 1 of the Federal Law of November 30, 1995 N 187-FZ "On the Continental Shelf of the Russian Federation", includes sea ​​bottom and the subsoil of underwater areas, including those outside the territorial sea, along the entire length of the natural continuation of the land territory to the outer border of the underwater edge of the continent. The outer boundary of the continental shelf is 200 nautical miles from the baselines from which the breadth of the territorial sea is measured. If the submarine margin of the continent extends over a distance of more than 200 nautical miles from the indicated baselines, the outer boundary of the continental shelf coincides with the outer boundary of the submarine margin of the continent, determined in accordance with the norms of international law. The exclusive economic zone in accordance with Article 57 of the United Nations Convention on the Law of the Sea (Montego Bay, December 10, 1982) is a sea space outside the territorial sea, 200 nautical miles wide, measured from the baselines from which the breadth of the territorial sea is measured ...

Developers of the Russian shelf and sea space are registered with the tax authorities of a constituent entity of the Federation adjacent to the corresponding area of ​​the territorial sea, continental shelf and exclusive zone of the Russian Federation. However, "adjoining" is a very vague concept. The area in which the shelf is being developed may be located at a distance of over 400 km from the territory of a constituent entity of the Federation. It is difficult, for example, to determine the place of registration of a floating drilling rig. The authors of the Regulations foresaw such collisions and in clause 1.6 provided that in the event that payers have difficulties in determining the place of registration (accounting), a decision based on the data provided by them is made by the relevant tax authority determined by the Ministry of Taxes and Tax Collection of Russia or the Administration of the Ministry of Taxes and Tax Collection of Russia for the constituent entity of the Federation. Thus, in the example of a drilling rig, its owners should first contact the central office of the Ministry of Taxes and Duties of Russia to determine the subject of the Federation where they will have to register, and only then contact the appropriate territorial authority.


Registration in connection with the opening of a representative office


Tax registration of foreign entities takes place in different ways. The degree of presence of a foreign entity in the Russian Federation determines its status as a taxpayer and, accordingly, the procedure for registration. According to clause 2.1.1 of the Regulations, foreign companies are registered in connection with the creation of a branch in the event that they carry out or intend to carry out activities in the Russian Federation for more than 30 calendar days per year (continuously or cumulatively). A month is needed to workplace was recognized as stationary in accordance with part 2 of article 11 of the Tax Code of the Russian Federation, and its location - a separate division. Tax registration is carried out at the place of business no later than 30 days from the date of its commencement.

A foreign company intending to start work in the Russian Federation must have clear business plan with an indication of the period of activity. According to clause 2.1.1.1 of the Regulation, foreign organizations are required to register with the tax authority, regardless of the existence of circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation link the emergence of the obligation to pay taxes. This refers to a clause widespread in Russian agreements on the avoidance of double taxation, according to which certain types activities, although they are carried out on the territory of the Russian Federation, do not lead to the formation of a permanent establishment and tax residency (see, for example, Article 5 of the Conventions for the avoidance of double taxation concluded by Russia with the UK, USA, France).

In accordance with the Regulation, foreign organizations must register regardless of what activity they will be engaged in. The defining criterion is not the subject of activity, but its term, the creation of a separate representative office.

To register with the tax authority, the following documents are required:

Legalized extract from the commercial register, certificate of incorporation or other similar document containing information about the body that registered the foreign organization, registration number, date and place of registration. Instead of originals of documents, copies can be submitted, certified in accordance with the established procedure (i.e. by the issuing authority or a notary). For organizations, the creation of which does not require special registration (entering into commercial register etc.) - legalized copies of constituent documents or other documents containing information on obtaining the right to maintain entrepreneurial activity;

A certificate of the tax authority of a foreign state in any form about the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or equivalent);

The decision of the authorized body of a foreign organization to establish a branch in the Russian Federation or, in the absence of such a decision, a copy of the agreement on the basis of which activities are carried out in the Russian Federation;

Power of attorney issued by a foreign organization for the manager of the department.

An agreement on the basis of which activities are carried out on the territory of the Russian Federation is understood as a transaction made in the course of ordinary business activities. Everything related to an agreement that takes into account the interest of the Russian side is provided for in Section 4 of the Regulations.

If a foreign company opens a new representative office already having a division in Russia, then, in accordance with clause 2.1.1.2, it should submit to the tax authority:

Application for registration in the form 2001I;

The decision of the authorized body of a foreign organization to establish a new branch in the Russian Federation or, in the absence of such a decision, a copy of the agreement on the basis of which activities are carried out in the Russian Federation;

Power of attorney issued by a foreign organization for the manager of the department;

A duly certified copy of the certificate issued by the tax authority, in which the foreign organization was previously registered.

Thus, if a foreign company wants to open several branches on the territory of the Russian Federation, then it is advisable to first open one office, which will simplify the registration of other branches.


Registration at the location

real estate and vehicles


Another reason for tax registration foreign companies is the fact that their real estate and vehicles are located on the territory of the Russian Federation. In clause 2.4.1 of the Regulations it is said that foreign and international organizations that have real estate in the Russian Federation and vehicles(including those imported by them into the territory of the Russian Federation) belonging to them on the basis of the right of ownership or on the rights of possession, use or disposal.

From the point of view of civil law, this wording is incorrect. Possession, use and disposal are not proprietary rights. These are the powers that the owner or a third party (with the consent or on behalf of the owner) can exercise in relation to a thing. From the literal interpretation of clause 2.4.1 it follows that no matter what right a foreign person has in relation to a thing, he must register for tax purposes. Indeed, under a lease agreement in accordance with Article 606 of the Civil Code of the Russian Federation, property is transferred into temporary possession and use. From which it follows that if a foreign organization, for example, leases an office or even a car, it will have to register, because in accordance with Part 1 of Article 626 of the Civil Code of the Russian Federation, under a rental agreement, the tenant receives the rights to own and use the provided item.

Registration of a foreign organization takes place at the location of its immovable property or at the place of registration of the vehicle. This also applies to those vehicles that are classified as immovable property by law. According to Part 1 of Article 130 of the Civil Code of the Russian Federation, these are subject state registration air and sea ​​vessels, inland navigation vessels, space objects.

In this case, the situation conflicts with the requirements of the RF Tax Code. As provided for in part 5 of article 83 of the Code, sea, river and aircraft must be registered with the tax authorities at the location (residence) of the owner of the property. As you can see, the Regulation on Aircraft and Watercraft introduces the opposite rules - the taxpayer must register with the tax authorities at the place of registration of the property. This is permissible if the foreign company does not have a branch that has passed state registration in Russia, but if there is such a branch, then the requirements of the Regulations contradict the Tax Code of the Russian Federation.

Other vehicles, in accordance with Part 5 of Article 83 of the Tax Code of the Russian Federation, are taxed at the place of registration (port) or at the place of state registration, and in the absence of such, at the location (residence) of the owner of the property. If by other vehicles we mean motor transport, then its state registration takes place in accordance with the Rules for the registration of motor vehicles and trailers to them in the State Security Inspectorate. road traffic(approved by order of the Ministry of Internal Affairs of Russia dated November 26, 1996 N 624). This is where a gap in legislative regulation arises. The procedure for registering vehicles purchased for dealerships is regulated by the letter of the Ministry of Internal Affairs of Russia dated April 29, 1996 N 13 / 5-922 "On registration of vehicles for branches of foreign legal entities." In this case, an information letter from the tax inspectorate is required on the registration of a foreign legal entity in connection with its activities on the territory of the Russian Federation through a branch (representative office) indicating the location and taxpayer identification number. If there is no branch, representative office or department, you should get a transit number at the location of the vehicle in accordance with clause 3.9 of the Rules for 20 days. However, this does not exempt from the need to register for tax purposes.

Registration of vehicles belonging to diplomatic and consular missions, international (interstate) organizations, foreign banks, foreign press, radio, television and other organizations accredited with the Ministry of Foreign Affairs of Russia or with federal executive bodies is carried out at the address indicated in the documents issued state registration authorities (clause 3.4 of the Rules).


Opening an account in a Russian bank


If a foreign organization does not have branches and does not own property on the territory of the Russian Federation and has just opened an account with a Russian bank, it must still register for tax purposes. According to clause 3.1 of the Regulations, registration in this case is made at the tax authority at the location of the bank. Part 1 of Article 86 of the Tax Code of the Russian Federation prohibits banks from opening accounts without presenting a certificate of registration with the tax authority. In a letter to the Ministry of Taxes and Duties of Russia dated July 25, 2000 N VG-6-06 / [email protected] it is indicated that the registration of foreign organizations that open bank accounts is maintained by the tax authorities at the place of registration of the respective banks.

Thus, in order to open an account in a Russian bank, a foreign organization must find out in which tax authority this bank is registered, register there, and only after that conclude an agreement with the bank.

Clause 3.3 of the Regulations provides that if, as a result of transactions on accounts opened in the Russian Federation by foreign and international organizations, they have an obligation to pay taxes on their own, then such organizations are subject to registration with the tax authority according to the rules for accounting for branches within 30 days from the moment such obligation arises.

It remains unclear what transactions may result in such income. You can receive money to a bank account, make payments from it. Also on bank account interest may be charged. Cash the credited to the account is certainly income, as well as interest. However, someone pays both types of income, and according to part 3 of article 10 of the Law of the Russian Federation of December 27, 1991 N 2116-I "On tax on profit of enterprises and organizations" tax on income of foreign legal entities that do not have permanent establishment, is withheld from sources in the Russian Federation by the entity paying such income. There is no self-payment of tax. Apparently, the Regulation implies a type of income that no one pays. Such income can only be exchange rate differences accrued on foreign currency accounts. The tax authorities believe that foreign organizations should also include them in their income. However, this point of view is highly controversial.

The inclusion of exchange rate differences on foreign currency accounts and operations in foreign currency in the taxable profit is provided for in clause 14 of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for forming financial results taken into account in the taxation of profits (approved by the Decree of the Government of the Russian Federation of August 5, 1992 N 552). There is no definition of "exchange rate difference" in tax legislation. It is given only in regulations on accounting, namely: in clause 3 of the Regulation on accounting "Accounting for assets and liabilities, the value of which is expressed in foreign currency" PBU 3/2000 (approved by order of the Ministry of Finance of Russia dated January 10, 2000 N 2n). Thus, when the exchange rate difference is included in the taxable base, enterprises must be strictly guided by the requirements accounting... There are no grounds for a broad interpretation of this concept. Therefore, if the taxpayer is not obliged to take into account the exchange rate difference for accounting purposes, he is not obliged to take it into account for tax purposes. The exchange rate difference arises only in connection with accounting in accordance with Russian rules. However, PBU 3/2000 does not apply to foreign legal entities, as follows from its clause 1. Therefore, foreign companies are not required to revalue their liabilities in rubles and accrue the exchange rate difference, including it in their income.

In addition, in accordance with clause "a" of Article 3 of the Law on Profit Tax in the Russian Federation, only income related to the activities of foreign companies in the Russian Federation is taxed. But income in the form of exchange rate differences is not such. The exchange rate difference on the foreign currency account does not arise in connection with the implementation of entrepreneurial activity, because it is not associated with the conclusion of any transactions. It is formed in connection with a change in the ruble exchange rate against the currencies of other countries, which the largest transnational corporation cannot directly (i.e. officially) influence.

However, this position is not shared by the tax authorities, and organizations that open a foreign currency account can be recommended to immediately register according to the rules for branches.


Registration of foreign organizations,

acting through Russian representatives


Some foreign organizations instruct Russian citizens to act in Russia on their behalf. This situation is provided for by the Regulation. According to clause 4.2.1, if the activities of a Russian organization in accordance with current legislation and by agreements on the avoidance of double taxation forms a permanent establishment of a foreign organization, then such foreign organizations are taken into account by the tax authority in a notification procedure.

Instruction of the State Tax Service of Russia of June 16, 1995 N 34 "On taxation of profits and incomes of foreign legal entities" provides (clause 1.5) that if a foreign legal entity carries out entrepreneurial activity in the Russian Federation through a Russian organization or individual then it is considered to have a permanent establishment. A Russian organization or an individual, on the basis of contractual relations with a foreign legal entity, must represent its interests in the Russian Federation, act on its behalf and have the authority to conclude contracts on behalf of the foreign legal entity, or have the authority to negotiate the essential terms of contracts.

However, if such a Russian organization or individual carries out this activity within the framework of its main activity, then they are not considered as a permanent establishment of a foreign legal entity. If they act in relation to a foreign legal entity not only within the framework of their main activity, but also have the authority to conclude contracts and represent its interests in Russia, then in relation to this special activity they are considered a permanent establishment of the foreign legal entity.

Similar rules are used in some treaties for the avoidance of double taxation. For example, Article 5 of the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income and capital (Nicosia, December 5, 1998) provides that entrepreneurial activity through a broker, commission agent or any other agent with an independent status, provided that these persons act in the normal course of business, does not form a permanent establishment. Activities through others who have and usually use the authority to enter into contracts on behalf of a foreign legal entity will result in the formation of a permanent establishment.

Therefore, those who undertake obligations to represent the interests of foreign organizations must take action to register this organization with the tax authority. Evasion of registration is a violation, for which Part 1 of Article 117 of the Tax Code of the Russian Federation provides for a fine of 10% of the income received within a certain time as a result of such activities, but not less than 20 thousand rubles. All issues related to tax status should be clarified with the relevant tax authority (clause 4.2.3 of the Regulations).

In the event of offenses committed by a representative of a foreign organization as a result of his actions (inaction), responsibility in accordance with Article 28 of the Tax Code of the Russian Federation is imposed on the foreign organization, i.e. the amount of the sanctions is collected at the expense of the property of the foreign entity.


Changes after registration


According to clause 5.1 of the Regulations, when changing the information contained in applications for registration, foreign and international organizations are obliged to inform the relevant tax authorities at the place of registration in writing no later than 10 days from the date of the change in the information. In part 3 of article 84 of the Tax Code of the Russian Federation, it is provided that the tax authorities are informed about the changes within 10 days from the date of registration of the changes in the constituent documents. It follows from this that the moment of making changes should be understood only as the moment of their official registration.

According to clause 5.1.1 of the Regulations, in the event of a change in information that is confirmed by documents upon registration of foreign or international organizations, they must send the appropriate documents to the tax authorities at the place of registration, confirming the changes made. Such information includes:

The fact of state registration in another state;

The fact of tax registration in another state;

Carrying out activities in the Russian Federation on the basis of a decision to establish a branch or in connection with the conclusion of an appropriate agreement;

Appointment of the head of the department, acting on the basis of a power of attorney.

Thus, new documents will have to be submitted in two cases:

When transferring the activities of a foreign organization from Russia to another country;

When appointing a new head of a department or when changing his powers.


Literature

"Your tax attorney", No. 1, I quarter 2001

Request to comment on the order of the Ministry of Finance 117 n VII. Registration with the tax authorities of foreign organizations in connection with the opening of accounts in banks on the territory of the Russian Federation the credit institution) is subject to registration with the tax authority at the place of registration of the bank (branch of the bank), in which it opens an account in rubles or in foreign currency. Did I understand correctly that by opening a current account in rubles or in foreign currency in a bank located in the Russian Federation, a non-resident is obliged to register with the tax authority. Material from the BSS "System Glavbukh" In more detail: http://vip.1gl.ru/#/document/99/902239825/ZAP2LMM3P9/?of=copy-d7df7e47eb I did not understand a little "Moreover, the TIN is assigned only in the second case. foreign organizations do not receive INN "The fact is that the norms of the current Russian legislation provide only two ways for a foreign organization to carry out activities on the territory of the Russian Federation: - creation of a company with the participation of a foreign organization; - opening of a branch or representative office by a foreign organization on the territory of the Russian Federation. Moreover, the TIN is assigned only in the second case. Branches and representative offices of foreign organizations do not receive TIN.

Such organizations are subject to registration with tax inspectorates if:

They carry out activities on the territory of Russia through separate divisions (branch, representative offices, department, bureau, etc.);

Carry out deliveries from the territory of Russia of goods belonging to it, obtained as a result of processing at customs territory Russian Federation or under customs control;

Are non-profit non-governmental organizations or international organizations operating on the territory of the Russian Federation through a branch or its Russian branch (representative office);

Are the diplomatic mission in Russia;

Are payers of mineral extraction tax;

Own real estate or vehicles in Russia.

If a foreign organization that is not an investor under a production sharing agreement or an operator of the agreement is not registered with tax office for any of the above reasons, and opened an account in Russia with a bank (its branch) in rubles or foreign currency, then she must register for tax records at the place of registration of the bank (its branch) in which she opened the account. If this organization opens an account with another bank (its branch), which is supervised by another tax office, then it must register with another tax office at the place of registration of another bank (its branch).

The rationale for this position is given below in the materials of the Glavbuh System

"4. A foreign organization that operates on the territory of the Russian Federation through a branch, representative office, branch, bureau, office, agency, any other separate subdivision (hereinafter in this chapter and in Chapter X of these Features - Branch) is subject to registration with the tax authority at the place implementation of this activity. * "

"5. If a foreign organization is registered with the tax authority at the location of the Branch in the Russian Federation, then when this organization opens a new Branch in the territory under the jurisdiction of the specified tax authority, registration is carried out on the basis of the following documents: "

"6. Registration with the tax authority of a foreign organization at the location of the Branch on the territory of the Russian Federation, created by the branch of this foreign organization, the location of which is outside the Russian Federation, is carried out on the basis of the following documents "

"7. In cases where a foreign organization delivers from the territory of the Russian Federation goods belonging to it, obtained as a result of processing in the customs territory of the Russian Federation or under customs control, and also carries out activities on the territory of the Russian Federation that meet the criteria provided for in paragraph 2 of Article 306 of the Code, through of a dependent agent, determined in accordance with this article, registration of this foreign organization is carried out in the tax authority at the location of the permanent establishment or at the location of the legal entity (place of residence of an individual) - dependent agent, on the basis of the following documents * "

"nine. Registration with the tax authority of a foreign non-profit non-governmental organization operating in the territory of the Russian Federation through a branch * registered in the manner prescribed by Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations" (Collected Legislation of the Russian Federation, 1996, No. 3, Article 145, 2006, No. 3, Article 282; 2008, No. 30, Article 3616; 2009, No. 29, Article 3607; 2010, No. 21, Article 2526) (hereinafter referred to as the Federal Law "On non-profit organizations"), is carried out by the tax authority at the location of the specified branch on the basis of the information contained in the Unified State Register of Legal Entities. "

"ten. Registration with the tax authority of a foreign non-profit non-governmental organization operating in the Russian Federation through a branch (representative office) * registered in the manner prescribed by Article 13.2 of the Federal Law "On Non-Commercial Organizations" is carried out by the tax authority at the location of the said branch (representative office) based on the following documents "

"eleven. Registration with the tax authority of an international organization at its location in the Russian Federation * is carried out on the basis of the following documents "

"12. Registration with the tax authority of an international organization at the location of its branch (representative office) * on the territory of the Russian Federation is carried out on the basis of the following documents "

"13. Registration with the tax authority of a diplomatic mission at its location on the territory of the Russian Federation * is carried out on the basis of the following documents "

"fourteen. Registration with the tax authority of a foreign organization at the location of its immovable property and (or) a vehicle is carried out on the basis of information * reported by the authorities specified in paragraph 4 of Article 85 of the Code. "

"15. Registration of foreign organizations as taxpayers of mineral extraction tax * is carried out on the basis of information provided by the authorities ordered in paragraph 7 of Article 85 of the Code "

Vii. Registration with the tax authorities of foreign organizations in connection with the opening of accounts by them in banks on the territory of the Russian Federation

"16. In the absence of grounds for registration with the tax authority, provided for in paragraphs 4 - 15 of these Features, a foreign organization (including a credit organization) is subject to registration with the tax authority at the place of registration of the bank (branch of the bank), in which she opens an account in rubles or in foreign currency. * "

"17. In the event that a foreign organization registered with a tax authority on the basis provided for opens an account with a bank (branch of a bank) registered with another tax authority, this foreign organization is subject to registration with the tax authority at the place of registration of such a bank. (branch of the bank) in accordance with clause 16 of these Features. * "

  1. Order of the Ministry of Finance of Russia dated September 30, 2010 No. 117n
  2. Letter of the Federal Tax Service of Russia dated September 1, 2014 No. SA-4-14 / 17456

The Federal Tax Service (FTS of Russia), having considered the appeal, reports the following.

In accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), in order to conduct tax control, organizations and individuals are subject to registration with tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, place of residence of an individual, as well as at the location of their real estate and vehicles and on other grounds provided for by the Code.

The specifics of accounting for foreign organizations and foreign citizens are established by the Ministry of Finance of the Russian Federation.

The registration of foreign organizations in connection with the opening of bank accounts in the Russian Federation is regulated by clause 16 of the Features of accounting in the tax authorities of foreign organizations that are not investors under a production sharing agreement or operators of the agreement, approved by order of the Ministry of Finance of Russia dated September 30, 2010 No. N 117n. *

Thus, if a foreign organization applies to the tax authority at the location of the bank (branch of the bank), in which it is planned to open an account, including a deposit account, with an application for registration with the tax authority in connection with the opening of an account with a bank for form N 11BS-Accounting, approved by order of the Federal Tax Service of Russia dated February 13, 2012 N MMV-7-6 / [email protected], such an organization must be registered with the assignment of a TIN and the issuance of a certificate of registration with the tax authority. *

After the entry into force of the Features of accounting in the tax authorities of foreign organizations that are not investors under a production sharing agreement or operators of the agreement, approved by Order of the Ministry of Finance of Russia dated September 30, 2010 N 117n (hereinafter referred to as the Features), the application of Appendix N 1 to the Order of the Ministry of Taxes of Russia from 04/07/2000 N AP-3-06 / 124 "Regulations on the peculiarities of accounting in tax authorities of foreign organizations" (hereinafter - the Regulations).

Features are developed in accordance with Art. Art. 83 - 85 of the Tax Code of the Russian Federation and apply only to foreign organizations, with the exception of investors and operators under production sharing agreements, and also apply to foreign non-profit non-governmental organizations operating in the Russian Federation through offices, branches, representative offices. Like the Regulations, the Specifics remain valid for international organizations and diplomatic missions.

The most important thing is to change the grounds for tax registration, the procedure for registration and withdrawal of a foreign organization from tax accounting, the procedure for issuing a certificate of tax registration, the procedure for amending information about a foreign organization.

So, in comparison with the Regulation, the newly approved Features expand the list of grounds for tax registration of foreign organizations. In particular, foreign organizations - taxpayers of mineral extraction tax are subject to tax registration.

In addition, the Features established not only a declarative, but also an automatic procedure for tax registration of a foreign organization. The automatic procedure is that tax registration will be carried out by the tax authority independently on the basis of information provided by the authorities specified in clauses 3 and 6 of Art. 85 of the Tax Code of the Russian Federation (bodies (institutions) authorized to perform notarial acts, civil registry offices, traffic police, registration chamber, etc.), as well as entering information into the United State Register legal entities. The automatic tax registration procedure is applied on such legal grounds as tax registration at the location of real estate and (or) vehicles or as a mineral extraction tax payer. It is noteworthy that the date of tax registration will not be the date of submission of the relevant information, but, for example, the date of registration of ownership of real estate and (or) a vehicle, the date of registration of a license (permit) to use subsoil plots.

An important innovation is that after the entry into force of the Features, foreign organizations operating in the Russian Federation through separate subdivisions will be subject to tax registration, regardless of the period of activity in the territory of the Russian Federation. As a reminder, the Regulations establish a declarative and notification procedure for tax registration under this legal basis, depending on the period of stay of a foreign organization on the territory of the Russian Federation. According to the Regulations, an application for registration is submitted by a foreign organization that intends to carry out activities in the Russian Federation for a period exceeding 30 calendar days a year. Foreign organizations operating in the Russian Federation for a period not exceeding 30 calendar days a year are accounted for by sending them notifications in the prescribed form.

Has undergone minor changes and a list of documents submitted by a foreign organization for tax registration.

As for the timing of tax registration, the approved Features make the following clarification: a foreign organization is subject to registration with the tax authority within five working days (while the previously valid Regulation specified a period of five days). The term for tax registration is the same for all grounds. Clarification of the procedure for calculating the timing is not essential, since in accordance with paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation, which regulates the procedure for calculating the terms, it is established that the term specified in days is calculated in working days, if the term is not specified in calendar days.

According to the approved Features, the foreign organization will be informed about the fact of tax registration by issuing or sending by mail a Certificate or Notification in the prescribed form. The tax authority will be obliged to send these documents by mail by registered mail with notification. In addition, the Features provide for the possibility of extradition to a foreign organization electronic version Certificates and Notifications of registration, certified by electronic digitally signed the person who signed these documents via telecommunication channels.

The procedure for deregistration of a foreign organization is also changed. In particular, three- and ten-day periods have been excluded, during which a foreign organization is obliged to submit an application for de-taxation. A separate procedure for deregistration has been established, depending on the grounds for tax registration. De-taxation, as well as tax registration, will be carried out in a declarative and automatic manner, depending on the grounds for tax registration. So, for example, in a declarative manner, tax deregistration will be carried out in cases of termination of activities through a separate subdivision, termination of the activities of an international organization, diplomatic mission, etc. Automatically, a foreign organization will be de-taxed on the basis of information from the registering authorities - on registration of termination of ownership to a real estate object, to deregister a vehicle, to terminate the right to use a subsoil plot, etc.

Deregistration notification will be issued to a foreign organization or sent by registered mail with notification. At the request of a foreign organization, the tax authority may also send the applicant a notice of deregistration in in electronic format, certified by the electronic digital signature of the person who signed this notification, via telecommunication channels.

An important innovation is the establishment of a procedure for de-taxation of a foreign organization according to a simplified procedure. The simplified procedure will not apply to branches of foreign non-profit non-governmental organizations and diplomatic missions. The simplified procedure involves the deregistration of a foreign organization by the tax authority independently. The grounds for deregistration under the simplified procedure will be the following circumstances:

Failure to submit tax returns (calculations) and (or) by a foreign organization annual report on activities in the Russian Federation, provided for by the legislation of the Russian Federation on taxes and fees, within 18 months from the date of their last submission to the tax authority;

Absence during the last 18 months of transactions on bank accounts of a foreign organization, opened on the basis of a certificate of registration issued by the specified tax authority.

An essential circumstance is that the procedure for applying the simplified procedure for the removal of a foreign organization from the register will have to be documented by the tax authority. At the same time, an interesting point is that if a foreign organization is removed from the register in a simplified manner, a corresponding notification to the foreign organization will not be issued (sent by registered mail).

In addition, the Features set new order accounting for changes in information about foreign organizations. In particular, after the entry into force of the Features, it will be necessary to notify the tax authority not only about changes in the information specified in the application for tax registration, as established in the Regulations, but also about changes in information in the Unified State Register of Taxpayers. Not only an application (message), as established in the Regulation, is submitted to the tax authority about changes in information, but also documents confirming the changes. At the same time, the ten-day period for notifying the tax authority from the date of the change in information has been preserved.

"Financial newspaper", 2011, N 4

S. Gavrilova

Leading Lawyer

LLC "RosCo - Consulting and Audit"

O.Yu. Andreeva,
state assistant civil service 1st class

Accounting for foreign organizations

The current Regulation on the specifics of accounting in the tax authorities of foreign organizations (hereinafter referred to as the Regulation), approved by order of the Ministry of Taxes and Duties of Russia dated 07.04.2000 N AP-3-06 / 124, regulates the procedure for accounting in tax authorities of foreign legal entities, companies, firms, other corporate entities with civil legal capacity, as well as any other organizations (including general partnerships and personal companies) formed in accordance with the laws of foreign states (hereinafter referred to as foreign organizations). Foreign organizations are subject to such accounting if there are grounds provided for by the Regulations. The same document approved the forms of applications (messages, notifications) used when registering foreign organizations. The documents specified in the Regulation are submitted to the tax authorities in Russian or foreign language with a translation into Russian, certified in accordance with the established procedure.

Foreign organizations are required to register with the tax authority, regardless of the existence of circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation link the emergence of the obligation to pay taxes.

In what cases is a foreign organization obliged to register

If a foreign organization carries out or intends to carry out activities in the Russian Federation through a branch, representative office, department, bureau, office, agency, any other separate subdivision (hereinafter referred to as the branch) for a period exceeding 30 calendar days a year (continuously or in aggregate), she is obliged to register with the tax authority at the place of business on the basis of the following documents:

Application for registration in the form N 2001I;

Legalized extracts from the commercial register, or a certificate of incorporation, or other document of a similar nature, containing information about the body that registered the foreign organization, registration number, date and place of registration. Instead of the originals of these documents, copies can be submitted, certified in accordance with the established procedure, and for organizations whose creation does not require special registration (entry into the commercial register, etc.), legalized copies of constituent or other documents containing information on obtaining the right to doing business;

Certificates of the tax authority of a foreign state, drawn up in any form and confirming the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent);

Decisions of the authorized body of a foreign organization to establish a branch in the Russian Federation or (in the absence of such a decision) a copy of the agreement on the basis of which activities are carried out in the Russian Federation;

Power of attorney issued by a foreign organization addressed to the head (manager) of the department.

Features of accounting in the presence of a permanent establishment

A foreign organization can operate in several places in territories controlled by various tax authorities that register foreign organizations, in each of which it must register.

If a foreign organization is already registered with a tax authority, then when this organization opens a new branch in the territory controlled by another tax authority that registers foreign organizations, it submits the following documents:

Application for registration in the form N 2001I;

The decision of the authorized body of a foreign organization to create a new branch in the Russian Federation or (in the absence of such a decision) a copy of the agreement on the basis of which activities are carried out in the Russian Federation;

Power of attorney issued by a foreign organization addressed to the head (manager) of the department;

A copy of the certificate issued by the tax authority, in which the foreign organization was previously registered, certified in accordance with the established procedure.

A foreign organization can carry out activities in several places in the territory controlled by one tax authority that keeps records of foreign organizations. In this case, she is obliged to inform the tax authority about each such place of business by sending a message in the form N 2301I.

A branch of a foreign organization can be created by its branch located on the territory of another foreign state.

In this case, the above documents are submitted to the tax authority, as well as the decision of the authorized body of the foreign organization to establish such a branch, the decision of this branch to create a branch in the Russian Federation and information about the branch in accordance with Appendix No. 3 to the application for registration in the form N 2001I.

Features of accounting when purchasing property in the Russian Federation

Registration is subject to foreign organizations that have real estate and vehicles in the Russian Federation (including those imported by them into the territory of the Russian Federation) that belong to them on the basis of the right of ownership or on the rights of ownership and (or) use and (or) disposal.

When registering with the tax authority, the following documents are submitted:

Application for registration in the form N 2004IM;

Copies of documents, certified in accordance with the established procedure, confirming the registration (entry into the register) of property;

Copies of documents, certified in accordance with the established procedure, confirming the ownership of the property or the right of ownership and (or) use and (or) disposal;

Legalized extract from the commercial register or certificate of incorporation, or other document of a similar nature, containing information about the body that registered the foreign organization, registration number, date and place of registration. Instead of the originals of these documents, copies certified in accordance with the established procedure may be submitted. For organizations, the creation of which does not require special registration (entry in the commercial register, etc.) - legalized copies of constituent documents or other documents containing information on obtaining the right to conduct business.

Features of accounting when opening bank accounts in the Russian Federation

In the absence of the above grounds for registration, foreign organizations in connection with the opening of accounts with banks on the territory of the Russian Federation are subject to registration with the tax authority at the place of registration of the bank (at the location of the branch) in which they open an account.

For these purposes, the following documents are submitted to the tax authority where the bank (branch) that opens the account of the foreign organization is registered:

Application for the issuance of a certificate of registration with the tax authority in the form N 2005IM;

A certificate from the tax authority of a foreign state in any form about the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent).

If in the future these foreign organizations open accounts with banks (branches) registered with other tax authorities, they are subject to registration with the tax authority at the place of registration of the bank (branch) that opens the account.

Other cases of registration of foreign organizations

Accounting for foreign organizations operating in the Russian Federation for a period not exceeding 30 calendar days a year (continuously or in aggregate) is carried out by sending them a notification in the form N 2503I to the tax authority accounting for foreign (international) organizations at the place their activities.

Accounting for foreign organizations that derive income from sources in the Russian Federation that do not belong to their branches in the Russian Federation is carried out by sending a notification in the form N 2504I to the tax authority at the location of the source of income payment (separately for each source of income payment, indicating each type income).

If the activities of a foreign organization, in accordance with the legislation of the Russian Federation and agreements on the avoidance of double taxation, form its permanent representative office, such organizations are recorded by the tax authority on the basis of a notification in form N 2501I.

The notification is submitted by the organization, the activities of which form the permanent establishment of the foreign organization, and is sent to the tax authority, where the registration of foreign organizations is carried out.

Together with the notification to the tax authority, you must submit:

A copy of the agreement (agreement, contract) defining the obligations of the parties;

Legalized copies of the constituent documents of a foreign organization, if the organization is one of its founders or the owner of a share of the authorized (pooled) capital.

If the activity of an individual forms a permanent establishment of a foreign organization, such foreign organizations are recorded by the tax authority on the basis of a notification in form N 2501I.

The notification is submitted by an individual whose activity forms a permanent establishment of a foreign organization, and is sent to the tax authority that keeps records of foreign organizations.

Together with the notification, the following is submitted to the tax authority:

A copy of the agreement (agreement, contract, power of attorney or other document) that defines the obligations of the parties;

Legalized copies of the constituent documents of a foreign organization, if an individual is one of its founders or the owner of a share of the authorized (pooled) capital.

Accounting for foreign organizations that have, for any reason in the Russian Federation, movable property subject to property tax in the Russian Federation, which is not related to the branches and representative offices of these organizations in the Russian Federation, respectively, is carried out by sending them notifications in the form N 2502IM to the tax authority at the place finding the specified movable property.

Registration of foreign citizens

Cases of registration of a foreign citizen

If a foreign individual is registered as individual entrepreneur, it is subject to mandatory registration with the tax authority of the Russian Federation.

Registration of an individual entrepreneur with the tax authority at the place of residence in the Russian Federation is carried out on the basis of information contained in the Unified State Register of Individual Entrepreneurs.

Foreign citizens who are the owners of real estate in the Russian Federation, or in respect of whom the right to inheritance to real estate has been formalized (incl. land plot) in the Russian Federation, are subject to registration with the tax authorities on the basis of information received from the bodies, institutions and organizations specified in paragraph 4 of Art. 85 of the Tax Code of the Russian Federation.

If a foreign citizen needs to submit to the territorial authority federal body executive power in the field of migration certificate (notification) of registration with the tax authority (in accordance with the requirements of the Federal Law of 25.07.2002 N 115-FZ "On legal status foreign citizens in the Russian Federation ") this foreign citizen, in order to do this and obtain a document confirming registration with the assignment of a taxpayer identification number (TIN), has the right to apply to the tax authority at the place of residence (stay) with an application for registration with the tax authority on the territory of the Russian Federation (hereinafter referred to as the application).

Documents for registration of a foreign citizen

When submitting an application to the tax authority at the place of residence (stay), a foreign citizen simultaneously presents a document proving his identity and a document confirming registration at the place of residence (stay).

The documents required for registration of foreign citizens are submitted to the tax authorities in Russian or in a foreign language with translation into Russian. The accuracy of the translation and the authenticity of the translator's signature must be certified in accordance with the established procedure.

Registration with the tax authorities of foreign organizations operating in the Russian Federation through branches is provided for in subsection 2.1 of the Regulations on the specifics of accounting in the tax authorities of foreign organizations.

This section defines the features of registration of a foreign organization:

  • when she opens her first branch in the Russian Federation;
  • when opening subsequent branches in the territory controlled by the same tax authority;
  • when opening subsequent branches in the territory controlled by another tax authority.

A foreign organization carries out or intends to carry out activities in the Russian Federation through branches, representative offices, other separate subdivisions for a period exceeding 30 calendar days a year

If a foreign organization carries out or intends to carry out activities in the Russian Federation through a branch for a period exceeding 30 calendar days a year (continuously or in aggregate), then it must register with the tax authority at the place of business.

If the period of activity of a foreign organization does not exceed 30 calendar days per year (continuously or in aggregate), then the accounting of such an organization is carried out in accordance with section 4 of the Regulation on the specifics of accounting in tax authorities of foreign organizations by sending a foreign organization notifications, respectively, in forms 2503I and 2503M.

Registration must be made no later than 30 days from the date of commencement of the activity (clause 2.1.1. Regulations on the specifics of accounting in the tax authorities of foreign organizations).

It should be noted that the registration of a foreign organization, in accordance with this clause, must be carried out regardless of whether the activity of the foreign organization through this branch will lead to the formation of a permanent establishment or not.

This conclusion follows directly from clause 2.1.1.1 of the Regulations on the peculiarities of accounting in tax authorities of foreign organizations, according to which foreign organizations are required to register with the tax authority, regardless of the existence of circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation bind the emergence of an obligation to pay taxes.

In this regard, any branches of a foreign organization (branches, representative offices, other separate subdivisions) established on the territory of the Russian Federation, carrying out activities for more than 30 calendar days a year, which does not lead to the formation of a permanent establishment for tax purposes, for example, preparatory and auxiliary operations. nature, is obliged to register in accordance with clause 2.1 of the Regulations on the specifics of accounting in the tax authorities of foreign organizations. If the period of activity of a foreign organization does not exceed 30 calendar days a year, then the registration of such an organization is carried out in accordance with section 4 of the Regulation on the specifics of accounting in the tax authorities of foreign organizations.

Documents required for registration

In order to register with the tax authority of the Russian Federation a foreign organization that carries out or intends to carry out activities in the Russian Federation through a branch during the period, the following documents are submitted to the tax authority:

  • documents containing information about the body that registered a foreign organization - a legalized extract from the trade register, or a certificate of incorporation, or another document of a similar nature, containing information about the body that registered the foreign organization, registration number, date and place of registration. For organizations, the creation of which does not require special registration (entry into the commercial register, etc.) - legalized copies of constituent documents or other documents containing information on obtaining the right to conduct business. Instead of the originals of these documents, copies, certified in accordance with the established procedure, may be submitted;
  • a certificate of the tax authority of a foreign state in any form about the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent);
  • the decision of the authorized body of the foreign organization to establish a branch in the Russian Federation or, in the absence of such a decision, a copy of the agreement on the basis of which activities are carried out in the Russian Federation;
  • power of attorney issued by a foreign organization for the head (manager) of the department.

The documents provided for by the Regulation on the specifics of accounting in the tax authorities of foreign organizations are submitted to the tax authorities in Russian or in a foreign language with a translation into Russian, certified in accordance with the established procedure (clause 1.8 of the Regulation on the specifics of accounting in tax authorities of foreign organizations).

A complete package of the specified documents of a foreign organization must be submitted to the tax authority at the place of implementation of the activity no later than 30 days from the date of its commencement.

When registering, the tax authority assigns a TIN and KPP to a foreign organization and issues a certificate in the form 2401IMD. In this case, the checkpoint will reflect that registration was made in connection with the opening of the first branch of a foreign organization in the Russian Federation.

A clearly formulated registration procedure ensures uniformity in the procedure for accounting for foreign organizations in all tax authorities on the basis of uniform requirements and accounting forms. The documents sent by the tax authorities are also uniform - they are drawn up in the prescribed form on the standard forms.

The list of documents specified in clause 2.1.1.1. The regulations on the specifics of accounting in the tax authorities of foreign organizations required for registration of foreign organizations is exhaustive. Moreover, the Regulation on the peculiarities of accounting in the tax authorities of foreign organizations contains a special clause 1.7, aimed at protecting the rights of taxpayers, which prohibits the requirement by tax authorities to register (and deregister) the provision of additional documents not provided for by the Regulations.

Often, when registering foreign organizations operating in the Russian Federation through a branch, the tax authorities require the documents to include, among other things, the provision on the branch of a foreign legal entity provided for by Law No. 160-FZ.

A branch of a foreign organization, in accordance with clauses 1 and 2 of Article 22 of Law No. 160-FZ, operates on the basis of the branch regulations, which must contain information reflecting the specifics of the activities of a branch of a foreign legal entity on the territory of the Russian Federation.

However, requests from a tax authority to submit a regulation on a branch of a foreign organization are unlawful on the basis of clause 1.7 of the Regulation on the specifics of accounting in tax authorities of foreign organizations, which stipulates that the requirement by tax authorities of additional documents not provided for in the Regulation for registration of foreign organizations is not allowed. ...

A regulation on a branch may be submitted to a tax authority by a foreign organization independently in the absence of a decision by an authorized body of a foreign organization to establish a branch in the Russian Federation, the mandatory provision of which is stipulated by the Regulation on the specifics of accounting in tax authorities of foreign organizations.

On the same grounds, the requirements of the tax authorities for the registration of a branch of a foreign organization are not justified to submit a certificate of accreditation of the branch and an extract on the entry into the state register of branches of foreign legal entities accredited in the Russian Federation, confirming its right to carry out entrepreneurial activities in the territory Russian Federation. Tax authorities are obliged to register a foreign organization for tax purposes regardless of whether the branch was accredited with the registering authorities of the Russian Federation or not.

It should be noted that as part of the documents for registration with the tax authority, it is envisaged to provide a certificate from the tax authority of a foreign state in any form about the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent).

Such a certificate is submitted from an authorized body of a foreign state, which, in accordance with national legislation, is entrusted with the functions of registering organizations as taxpayers.

However, foreign organizations registered in offshore zones, in most cases, cannot provide such a certificate. This is due to the fact that in offshore zones a simplified procedure for state registration of legal entities is often used, the procedure for registering taxpayers is simplified or completely absent, and therefore, there may be no taxpayer number (or its equivalent).

Some countries submit letters of exemption from taxes. For example, the Bermuda Ministry of Finance, referring to the Companies Act of 1981, grants tax exemptions to registered companies. Submission of this kind of letter instead of the specified certificate is not sufficient.

In this case, in order to register with the tax authorities, a foreign organization must submit a certificate from the tax authority of a foreign state about the absence of registration of organizations for tax purposes, or that this organization is not registered with the tax authorities and does not have a taxpayer number. These documents are submitted to the tax authorities in Russian or in a foreign language with a translation into Russian, certified in accordance with the established procedure.

Requirements for documents: legalization.

Documents submitted to the tax authority containing information about the body that registered a foreign organization must be official, that is, originating from institutions and organizations of a foreign state, officials subject to the jurisdiction of this foreign state, administrative documents and official notes.

The submitted official documents are required to legalize them (diplomatic or consular). Documents issued and legally binding on the territory of one state can be used on the territory of another state only after their appropriate certification, unless otherwise provided by international treaties to which the states are parties.

Currently, the most widespread are 2 methods of such certification - consular legalization and apostille affixing.

Consular legalization consists in confirming the compliance of documents with the legislation of the state of their origin and is a certification of the authenticity of the signature official, its status and, where appropriate, the seal of the authorized government body on documents and acts for the purpose of using them in another state.

Foreign documents intended for use on the territory of Russia can be legalized on the territory of the state where these documents were issued, or directly in the Russian Federation. In the first case, the document is first certified by the Ministry of Foreign Affairs or another authorized body of the state on whose territory the document was issued, and then legalized at the consular office of the Russian Federation in this state. In the second case, the foreign document is first certified by the diplomatic mission or consular office of the state on whose territory the document was issued, and then legalized by the Consular Service Department of the Russian Foreign Ministry. And in this and in another case, if necessary, a notarized translation of the document into Russian may be required.

These documents can be accepted without diplomatic or consular legalization, provided that they are apostilled. In accordance with the Hague Convention abolishing the requirement of legalization of foreign official documents of 1961, abolishing the requirement of diplomatic or consular legalization for the countries participating in the Convention, it is allowed to affix an apostille. In accordance with the Hague Convention, a special stamp (apostille) is affixed to documents executed by the competent authorities of one state and intended for use on the territory of another state. The apostille "certifies the authenticity of the signature, the quality in which the person who signed the document acted, and, if appropriate, the authenticity of the seal or stamp that affixes this document" (Article 5). The signature, seal or stamp affixed by the competent authority to the apostille does not require any further certification or legalization, and the document on which the apostille is affixed can be used in any of the countries participating in the Hague Convention.

Legalization and affixing of an apostille are not required if an international treaty provides for the cancellation or simplification of these procedures. Thus, bilateral treaties on mutual legal assistance and the Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Matters of January 22, 1993 provide that documents that are made or certified by an institution or a specially authorized body on the territory of one of the Contracting Parties within their competence and in the prescribed form and are sealed official seal do not require any certification (legalization) on the territory of the other Contracting Party. In relation to such documents, only their notarized translation may be required.

For example. When registering for tax accounting, a Belarusian organization has the right to submit documents to the tax authority of the Russian Federation, provided for in paragraphs 2.1.1.1, 2.4.3 of the Regulations on the specifics of accounting in tax authorities of foreign organizations, without their legalization and affixing an apostille, since the Convention on Legal Assistance and Legal Relations in civil, family and criminal cases of January 22, 1993, it is provided that documents that are made or certified by an institution or a specially authorized person within their competence and in the prescribed form and are sealed by an official seal on the territory of one of the contracting parties do not require territory of another contracting party of any certification (legalization) (Article 13). The Russian Federation and the Republic of Belarus are parties to this Convention.

Opening of subsequent branches in the territory controlled by another tax authority

A foreign organization can operate in several places in the Russian Federation, in territories controlled by various tax authorities that keep records of foreign organizations. A foreign organization must register with each such tax authority (clause 2.1.1.2. Regulations on the specifics of accounting with tax authorities of foreign organizations).

In the event that a foreign organization is already registered with the tax authority, then when this organization opens a new branch in the territory controlled by another tax authority, it submits the following documents:

  • Application for registration in the form 2001I;
  • the decision of the authorized body of the foreign organization to establish a new branch in the Russian Federation or, in the absence of such a decision, a copy of the agreement on the basis of which the activities are carried out in the Russian Federation;
  • power of attorney issued by a foreign organization for the head (manager) of the department;
  • a copy of the Certificate issued by the tax authority, in which the foreign organization was previously registered in accordance with clause 2.1.1.1 of the Regulations on the specifics of accounting in the tax authorities of foreign organizations, certified in accordance with the established procedure.

In this case, upon registration, the tax authority assigns the TIN and KPP to the foreign organization and issues a certificate in the form 2401IMD.

It should be emphasized that a foreign organization is subject to registration with each tax authority if it operates through a branch in the territory controlled by this tax authority. This obligation is not made dependent on the type of activity carried out by the branches of a foreign organization and the nature of their relationship.

For example, the specified requirement of the Regulation on the peculiarities of accounting in the tax authorities of foreign organizations applies, without exception, to foreign organizations that carry out activities through several departments within the framework of a single technological process. It is a mistake to believe that registration of each of these branches is not required on the grounds that for such branches of foreign organizations participating in a single technological process, paragraph 4 of Article 307 of the Tax Code of the Russian Federation provides for the possibility of calculating taxable profit as a whole for a group of such branches (including all branches).

Opening of further branches in the territory controlled by one tax authority

If on the territory of the same tax inspectorate a foreign organization will carry out activities in several more places, clause 2.1.1.3 of the Regulation on the peculiarities of accounting in the tax authorities of foreign organizations provides for a simplified registration procedure, which avoids the foreign organization's re-submission of constituent and other documents from abroad and facilitates tax registration.

In this case, the foreign organization informs the tax authority about each such place of business by sending a message in the form 2301I.

At the same time, the TIN assigned to a given foreign organization when registering with this tax authority remains the same for all of its branches located in the territory controlled by this tax authority. Only the checkpoint will change (reflecting the consistent accounting of all separate subdivisions of a foreign organization in the specified territory), about which the tax authority will inform the foreign organization.

Within five days from the receipt of a message from a foreign organization, the tax authority issues an information letter to it in the form 2201I indicating the appropriate checkpoint.

For more details on issues related to accounting and tax accounting in foreign organizations on the territory of the Russian Federation, you can get acquainted in the book of CJSC "BKR Intercom-Audit" "Foreign organizations and their representative offices".

This material was prepared by a group of consultant methodologists

 

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