The procedure for statement of a foreign organization for accounting. Registration for foreign organizations and citizens. Creating a branch of a foreign legal entity

Features of accounting of foreign organizations

in Russian tax authorities

Registration of foreign organizations

Registration in connection with the opening of the Representative Office

Registration at the location of real estate

and vehicles

Opening an account in the Russian bank

Registration of foreign organizations acting through

russian representatives

Making changes after registration

MNS of Russia adopted a provision on the features of accounting in the tax authorities of foreign organizations, approved by the Order of April 7, 2000 N UP-3-06 / 124. The following are the recommendations of this provision below.

Registration of foreign organizations

Position requirements apply to:

Foreign legal entities, companies, firms, other corporate entities who have civil advantages, as well as any other organizations (including full 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 with international legal personality and standing status legal entityPossessing B. Russian Federation its permanent authorities, branches or representative offices (hereinafter referred to as "international organizations");

Diplomatic and equivalent representation of foreign countries in the Russian Federation (hereinafter referred to as "diplomatic missions").

For representative offices equated to diplomatic, there is no accurate definition. The Vienna Convention on Diplomatic Relationships (Vienna, April 18, 1961) does not equate anyone to diplomatic missions. Employees of tax authorities in some private responses dedicated to VAT benefits for the diplomatic corps allow the use of benefits and consular agencies. The same position is seen from paragraph 2.2, but in terms of international law She is very controversial, and Russian tax law For this reason, no comments do not give. The only indication is available in a letter of the Russian Foreign Ministry of March 22, 1994 N 279 / DGP-NA "On exemption from taxes, fees and duties of employees of the embassies of foreign states and their families living with them." This letter was reported to a list of representative offices accredited at the Russian Foreign Ministry, which in terms of privileges and immunity are equated with diplomatic: 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 "INTERSPEET"; International Migration Organization; International Federation of Red Cross and Red Crescent Societies; International financial Corporation; International Center scientific and technical information; United Nations; United Nations education, science and culture (UNESCO); United Nations industrial Development (UNIDO); Order of Malta; The Holy See.

According to p.1.5, foreign organizations operating in the territorial sea are put on accounting in Russia, on the continental shelf and in the exclusive economic zone of the Russian Federation. According to Article 2. Federal Law Of July 31, 1998, N 155-FZ "On the inner sea waters, the territorial sea and the adjacent zone of the Russian Federation" the territorial sea is considered to be adjacent to the land territory or to the inner sea waters of a marine width of 12 nautical miles. 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 \u200b\u200bbottom and subsoil of underwater areas, including those outside the territorial sea, throughout the natural continuation of the land area to the outer border of the underwater edge of the mainland. The external border of the continental shelf is at a distance of 200 marine miles from the source lines, from which the width of the territorial sea is measured. If the underwater outskirts of the mainland extends to the distance of more than 200 marine miles from these source lines, the outer limit of the continental shelf coincides with the outer boundary of the underwater margin of the mainland, determined in accordance with the norms of international law. The exceptional economic zone according to Article 57 of the United Nations Convention on the Maritime Law (Montego Bay, December 10, 1982) is a marine space outside the territorial sea wide in 200 sea miles, counted from the source lines, from which the width of the territorial sea is measured .

The developers of the Russian shelf and marine space are recorded in the tax authorities of the subject of the federation adjacent to the territorial seaside region, the continental shelf and the exclusive zone of the Russian Federation. However, "adjoining" - the concept is very uncertain. The area in which the development of the shelf is working, may be at a distance of over 400 km from the territory of the subject of the federation. It is difficult, for example, to determine the place of registration of the floating drilling rig. The authors of the situation have foreseen such collisions and in paragraphs. Thus, in the example with a drilling rig, its owners should first contact the central office of the Ministry of Affairs of Russia to determine the subject of the Federation, where they have to register, and then contact the appropriate territorial body.

Registration in connection with the opening of the Representative Office

The statement of foreign subjects for tax accounting occurs in different ways. The degree of presence of a foreign subject in the Russian Federation determines its status as a taxpayer and, accordingly, the procedure for registration. According to paragraph 2.1.1 of the situation, foreign companies are registered in connection with the creation of a department in case of carrying out or intending to carry out activities in the Russian Federation more than 30 calendar days per year (continuously or for the aggregate). Monthly period is needed to workplace It was recognized as stationary according to Part 2 of Article 11 of the Tax Code of the Russian Federation, and its location is a separate division. Tax registration is made at the place of activity no later than 30 days from the date of its start.

Foreign company, intending to start work in the Russian Federation, must have clear business plan indicating the term of operation. According to paragraph 2.1.1.1 of the provisions of foreign organizations are obliged to register with the tax authority, regardless of the presence of the circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation associate the emergence of the obligation to pay taxes. Here it is refers to a reservation, widespread in Russian agreements on the avoidance of double taxation, according to which separate species Activities, although they are carried out in the territory of the Russian Federation, do not lead to the formation of permanent representation and tax residence (see, for example, Art. 5 of the Conventions on the avoidance of double taxation concluded by Russia with the United Kingdom, USA, France).

In accordance with the Regulations, foreign organizations should register, regardless of which activities they will do. The defining criterion is not the subject of activity, but its term, the creation of a separate representation.

For registration with the tax authority, the following documents are needed:

Legalized extract from the trade register, an incorporation certificate or other similar document containing information about the body that registered a foreign organization, registration number, date and place of registration. Instead of the original documents, copies certified in the prescribed manner may be presented (i.e., issued by the body or notary). For organizations whose creation does not require special registration (introduction to a trade register, etc.) - legalized copies of constituent documents or other documents containing information on obtaining the right to keep business activities;

Certificate of the tax authority of a foreign state in an arbitrary form about registration of a foreign organization as a taxpayer in the country of incorporation with an indication of the code (or analogue) of the taxpayer;

The decision of the authorized body of a foreign organization on the establishment of a department in the Russian Federation or in the absence of such a decision - a copy of the contract, on the basis of which activities are carried out in the Russian Federation;

Power of attorney issued by a foreign organization on the branch manager.

Under the contract, on the basis of which activities are carried out in the territory of the Russian Federation, the transaction is understood under the usual economic activity. Everything that is associated with the contract takes into account the interest of the Russian side is provided for in Section.

If a foreign company opens up a new representation, already having its own division in Russia, then in accordance with paragraph 2.1.1.1, it should be submitted to the tax authority:

Application for registration in the form of 2001;

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

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

A certified certificate issued in the prescribed manner issued by the tax authority in which a foreign organization was previously registered.

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

Registering

real estate and vehicles

Another reason for tax accounting foreign companies is the fact of finding their real estate and vehicles in the territory of the Russian Federation. In paragraph 2.4.1 of the provisions it is said that foreign and international organizations that have real estate in the Russian Federation and vehicles (including those imported into the territory of the Russian Federation), belonging to them on the right of ownership or rights, use or orders.

From the point of view of civil law, this formulation is incorrect. Ownership, use and disposal are not real rights. This is the powers that the owner or third party (with consent or on behalf of the owner) can carry out in relation to a thing. From the literal interpretation of paragraph 2.4.1 it follows that no matter how much a foreign person has in relation to the thing, it should be taxed. After all, under the lease agreement under Article.606 of the Civil Code of the Russian Federation, the property is transferred to temporary possession and use. From which it follows that if a foreign organization, for example, will rent 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 the contract of rental, the tenant receives the rights of possession and use of the provided thing.

Registration for a foreign organization occurs at the location of its real estate or at the place of registration of the vehicle. This also applies to those vehicles that under legislation relate to immovable property. According to Part 1 of Article 18 of the Civil Code of the Russian Federation, these are subject to state registration Air I. sea vessels, internal navigation vessels, space objects.

In this case, the situation confesses with the requirements of the Tax Code of the Russian Federation. As provided for by Ch. 5 Article 83 of the Code, sea, river and aircraft should be registered in the tax authorities at the location of (residence) of property owner. As can be seen, the situation in relation to air and water vessels introduces the opposite rules - the taxpayer must commission at the place of registration of property. This is permissible if the foreign company does not have a branch that has passed state registration in Russia, but if such a department is, the requirements of the provisions are contrary to the Tax Code of the Russian Federation.

Other vehicles According to Ch.5 Article 83 of the Tax Code of the Russian Federation, they put on tax accounting at the site of the registry (port) or at the place of state registration, and in the absence of those - at the place of finding (residence) of property owner. If you understand the automotive transport under other vehicles, its state registration occurs in accordance with the rules for the registration of automobiles and trailers to them in the State Safety Inspectorate road (Approved by the Order of the Ministry of Internal Affairs of Russia dated November 26, 1996 N 624). There is a gap in legislative regulation here. The order of car registrations that are purchased for representative offices are governed by the letter of the Ministry of Internal Affairs of Russia dated April 29, 1996 N 13 / 5-922 "On the registration of transport for branches of foreign legal entities." At the same time, an informational letter of the Tax Inspectorate on registration of a foreign legal entity is required in connection with the implementation of activities in the Russian Federation through a branch (representation) indicating the place of finding and identification number of the taxpayer. If there is no branch, offices or branches, you should get a transit number at the location of the vehicle in accordance with paragraph 3.9 of the rules for 20 days. However, this does not exempt from the need to set tax accounting.

Registration of vehicles belonging to diplomatic and consular offices, international (interstate) organizations, foreign banks, foreign authorities, radio, radio, television and other organizations accredited at the Russian Foreign Ministry or under the federal executive bodies, is carried out at the address specified in the documents issued State registering authorities (clause 3.4 of the Rules).

Opening an account in the Russian bank

If a foreign organization does not have offices and does not have property in the territory of the Russian Federation and only opened an account in the Russian bank, it should still be taxed. According to clause 3.1, registration regulations in this case is carried out in the tax authority at the location of the bank. Part 1 of Article 86 of the Tax Code of the Russian Federation prohibits banks to discover accounts without presenting a certificate of registration with the tax authority. In a letter of Marks of Russia of July 25, 2000 N VG-6-06 / [Email Protected] It is indicated that the accounting of foreign organizations discovering bank accounts is carried out in the tax authorities at the place of registration of the relevant banks.

Thus, to open an account in the Russian bank, a foreign organization should find out what tax authority is in accounting this bank, register there and only after that enter into an agreement with the bank.

Clause 3.3 provisions provides that if, as a result of accounts on accounts open in the territory of the Russian Federation by foreign and international organizations, they have a duty to pay taxes on their own, such organizations are subject to registration with the tax authority according to the rules for accounting of offices within 30 days from the moment of such a responsibility.

It remains incomprehensible, as a result of which operations such income may occur. You can receive money to the bank account, to produce calculations from it. Also by bank account Percentages may be accrued. CashEntering the account certainly are income, as well as interest. However, both types of income is paying, and according to Part 3 of Article 10 of the Law of the Russian Federation of December 27, 1991 N 2116-I "On the income tax of enterprises and organizations" Tax on the income of foreign legal entities who do not have permanent MissionFrom sources in the Russian Federation is held by an enterprise paying such income. Independent tax paying does not occur. Apparently, the position implies the type of income, which no one pays. This income can only be exchange differences accrued by foreign exchange accounts. Tax authorities believe that foreign organizations should also include them in their income. However, this point of view is very controversial.

The inclusion of exchange rate differences in foreign currency accounts and operations in foreign currency in the composition of the taxable profit is provided for by paragraph 13 of the composition of the cost of production and sales costs (works, services) included in the cost of production (works, services) and on the procedure for formation. financial resultsaccounted for when taxing profits (approved by the Decree of the Government of the Russian Federation of August 5, 1992 N 552). The tax legislation does not contain the definition of the term "term difference". It is given only in regulatory acts According to accounting, namely, in paragraph 3 of the accounting situation "Accounting for assets and liabilities whose cost is expressed in foreign currency" PBU 3/2000 (approved by the Order of the Ministry of Finance of Russia of January 10, 2000 N 2N). Thus, when the exchange rate difference is included in the regional base, the enterprise must be strictly guided by the requirements accounting. The grounds for the expansion interpretation of this concept are absent. Therefore, if the taxpayer is not obliged to take into account the course difference for accounting purposes, it is not obliged to take into account it for tax purposes. A termal difference occurs only in connection with accounting on the Russian rules. However, PBU 3/2000 does not apply to foreign legal entities, as follows from it. 1. Therefore, foreign companies are not obliged to overestimate their obligations in rubles and charge the exchange rate difference, including it in their income.

In addition, according to paragraph. "A" of Article 3 of the Law on Profit Tax In the Russian Federation, only revenues associated with the activities of foreign companies in the Russian Federation are taxed. But incomes in the form of exchange differences are not. The exchange rate difference in the currency account does not arise in connection with the implementation of entrepreneurial activities, because it is not related to the conclusion of any transactions. It is formed in connection with the change in the ruble rate in relation to the currencies of other countries to which the largest transnational corporation directly (ie, officially) cannot affect.

However, this position is not divided into tax authorities, and organizations opening the currency account can be recommended to immediately register according to the rules for separation.

Registration of foreign organizations,

existing through Russian representatives

Some foreign organizations entrust to act in Russia from their behalf to Russian citizens. This situation is provided for. According to clause 4.2.1 in the event of the activities of the Russian organization in accordance with current legislation And agreements on the avoidance of double taxation forms a permanent representation of a foreign organization, such foreign organizations are taken into account by the tax authority in a notification order.

Instructions for the state service of the Russian service of Russia dated June 16, 1995 N 34 "On taxation of profits and incomes of foreign legal entities" provides for (p.1.5) that if a foreign legal entity carries out entrepreneurial activities in the Russian Federation through the Russian organization or individual, it is considered as having a permanent representation. A Russian organization or an individual on the basis of contractual relations with a foreign legal entity must submit its interests in the Russian Federation, to act on his behalf and have authority to conclude contracts on behalf of a foreign legal entity or have the authority to negotiate the essential terms of contracts.

However, if such a Russian organization or an individual carry out this activity within its main activity, they are not considered as a permanent representation of a foreign legal entity. If they act in relation to a foreign legal entity not only as part of their main activities, 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 representation of a foreign legal entity.

Similar rules are used in some agreements to avoid double taxation. For example, in Article 5 of the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus on the avoidance of dual taxation on taxes on income and capital (Nicosia, December 5, 1998) provides for entrepreneurial activities through a broker, commissioner or any other agent with independent Status, provided that these persons operate within their usual activities, does not form a permanent representation. Activities through other persons who have and usually use the powers to enter into contracts on behalf of a foreign legal entity leads to the formation of a permanent representation.

Therefore, those who commit themselves to represent the interests of foreign organizations should take action on the formulation of this organization to account in 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 a penalty of 10% of revenues obtained during a certain time as a result of such activities, but at least 20 thousand rubles. All issues related to tax status should be found in the appropriate tax authority (clause 4.2.3 of the situation).

In the case of offenses admitted by the representative of a foreign organization as a result of its actions (inaction), the responsibility in accordance with Article 28 of the Tax Code of the Russian Federation is entrusted with a foreign organization, i.e. The amounts of sanctions are charged at the expense of the property of a foreign entity.

Making changes after registration

According to P.5.1, the provisions when changing the information contained in the registration statements, foreign and international organizations are obliged to inform the relevant tax authorities in writing at the place of registration no later than 10 days from the moment of changed information. In part 3 of Article 84 of the Tax Code of the Russian Federation, it is stipulated that informing the tax authorities about the changes takes place within 10 days from the date of registration of changes in the constituent documents. It follows that under the moment of making changes, it is necessary to understand only the moment of their official registration.

According to paragraph 5.1.1 of the provisions in the event of a change in information that, when registering foreign or international organizations, are confirmed by the documents, they need to be sent to the tax authorities at the placement of appropriate documents certifying the changes. Such information includes:

The fact of state registration in another state;

Fact of tax accounting in another state;

Carrying out activities in the Russian Federation on the basis of a decision on the establishment of a department or in connection with the conclusion of the relevant contract;

Appointment of the head of the department acting on the basis of 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 the department or when it changes its powers.

Literature

"Your Tax Lawyer", N 1, I quarter 2001

Please comment on the initial of the Ministry of Finance 117 HVII. Registration in the tax authorities of foreign organizations in connection with the opening of them accounts in banks in the territory of the Russian Federation 16. In the absence of grounds for registration with the tax authority, provided for in paragraphs 4-7, 9-15 of these features, a foreign organization (including The number of a 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 in rubles or in foreign currency. Like correctly I realized that by opening a settlement account in rubles or in a currency in a bank which is in the Russian Federation, non-resident is obliged to register in the tax authority. Material from the BSS "System of Glavbuch" Read more: http://vip.1gl.ru/#/document/99/902239825/zap2lmm3p9/?of\u003dcopy-d7df7e47ebnot did not understand "and, the Inn is assigned only in the second case. Branches and representative offices Intesuner Inn organizations do not receive "the fact is that the norms of the current Russian legislation provide for only two ways to carry out activities by a foreign organization in the territory of the Russian Federation: - the establishment of a society with the participation of a foreign organization; - opening by the foreign organization of a branch or representation in the territory of the Russian Federation. Moreover, the Inn is assigned only in the second case. Branches and representative offices of Intesuner organizations Inn do not receive. Material from the BSS "Glavbuch system" Read more: http://vip.1gl.ru/#/hotline/?of\u003dcopy-e53d82926b

Such organizations are subject to registration with tax inspections, if:

Operate in Russia through separate divisions (branch, representative offices, branch, bureau, etc.);

Carry out delivery from the territory of Russia belonging to it the goods obtained as a result of processing on customs territory Of the Russian Federation or under customs control;

Are non-commercial non-governmental organizations or international organizations operating in the territory of the Russian Federation through the department or its Russian branch (representation);

Are diplomatic representation in Russia;

Are payers of tax on mining;

Real estate or vehicles are owned in Russia.

If a foreign organization, which is not an investor in a product sharing agreement or an agreement operator, is not registered in tax Inspection According to any of the above grounds, and opened an account in the Bank (its branch) in rubles or foreign currency in Russia, it should be taxed at the place of accounting of the Bank (his branch), in which the score has opened. If this organization opens an account in another bank (his branch), which oversees the other tax, then it should be registered and in another tax at the place of accounting of another bank (its branch).

The rationale for this position is given below in the materials of the Glavbukh system.

"four. A foreign organization that operates in the territory of the Russian Federation through a branch, representation, office, bureau, office, agency, any other separate unit (hereinafter referred to as the Plume and Chapter X of these Features - Department) is subject to registration with the tax authority at the place Implementation of this activity. * "

"five. If a foreign organization is registered with the tax authority at the location of the department in the territory of the Russian Federation, then when opening this organization a new branch in the territory, subordinated to the tax authority, registration is carried out on the basis of the following documents: "

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

"7. In cases where the foreign organization carries out supplies from the territory of the Russian Federation who belonging to it, obtained from the processing on the customs territory of the Russian Federation or under customs control, and also operates in the territory of the Russian Federation, which meets the signs provided for in paragraph 2 of Article 306 of the Code, through The dependent agent determined in accordance with the specified article, registration of this foreign organization is carried out in the tax authority at the location of the permanent representation or at the location of the legal entity (the place of residence of the individual) - the dependent agent, on the basis of the following documents * "

"nine. Registration in the tax authority of a foreign non-commercial non-governmental organization operating in the territory of the Russian Federation through the department, * registered in the manner provided for in Article 13.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations" (meeting of the legislation of the Russian Federation, 1996, N 3, Article 145, 2006, N 3, Article 282; 2008, N 30, Article 3616; 2009, N 29, Article 3607; 2010, N 21, Article 2526) (hereinafter referred "On non-profit organizations"), is produced by the tax authority at the location of the specified branch on the basis of the information contained in the register. "

"10. Registration in the tax authority of a foreign non-commercial non-governmental organization operating in the territory of the Russian Federation through a branch (representation), * registered in the manner provided for in Article 13.2 of the Federal Law "On Non-Profit Organizations", is made by the tax authority at the location of the specified branch (representation) Based on the following documents "

"eleven. Registration in the tax authority of the International Organization at the place of its location in the territory of the Russian Federation * is carried out on the basis of the following documents "

"12. Registration in the tax authority of the International Organization at the location of its branch (representation) * on the territory of the Russian Federation is carried out on the basis of the following documents "

"13. Registration in the tax authority of the diplomatic representation at the place of its location in the territory of the Russian Federation * is carried out on the basis of the following documents "

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

"fifteen. Registration of foreign organizations as taxpayers for tax mining * is carried out on the basis of information reported by the bodies ordered in paragraph 7 of Article 85 of the Code "

VII. Registration in the tax authorities of foreign organizations in connection with the opening of them accounts in banks in the Russian Federation

"sixteen. 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 institution) 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 case of opening a foreign organization registered with the tax authority on the basis provided for in the Bank's account (branch of the Bank), which is 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 (Bank branch) in accordance with paragraph 16 of these features. * "

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

The Federal Tax Service (Federal Tax Service of Russia), reviewing the appeal, reports the following.

In accordance with paragraph 1 of Article 83 of the Tax Code of the Russian Federation (hereinafter - the Code), in order to carry out the tax control of the Organization and individuals are subject to registration with tax authorities, respectively, at the location of the Organization, the location of it separate divisions, the place of residence of an individual, as well as at the location of the real estate and vehicles belonging to them and for other grounds provided for by the Code.

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

Registration for foreign organizations in connection with the opening of accounts in banks in the territory of the Russian Federation is governed by clause 16 of the participants in the tax authorities of foreign organizations that are not investors under the Production Sharing Agreement or Operators of the Agreement, approved by the Order of the Ministry of Finance of Russia of September 30, 2010 N 117N * *

Thus, in the event of an appeal of a foreign organization to the tax authority at the location of the Bank (branch of the Bank), in which the account is expected, including the deposit account, with a statement on registration with the tax authority in connection with the opening of an account in the Bank form N 11BS-accounting, approved by order of the Federal Tax Service of Russia of February 13, 2012 N MMB-7-6 / [Email Protected]Such an organization must be registered with the assignment of the INN and issuing a certificate of registration with the tax authority. *

After the entry into force of the participants in the tax authorities of foreign organizations that are not investors under the trade agreement or operators of the Agreement, approved by the Order of the Ministry of Finance of Russia dated September 30, 2010 N 117n (hereinafter - features), the application of Appendix N 1 to the Order of the Ministry of Economying Russia 07.04.2000 N AP-3-06 / 124 "Regulations on the features of accounting in the tax authorities of foreign organizations" (hereinafter referred to as the situation).

Features are designed 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 for products on the sale of products, and also apply to foreign non-commercial non-governmental organizations operating in the territory of the Russian Federation through branches, branches, representative offices. As with the situation, features retain their effect on international organizations and diplomatic missions.

The most important is the change in the foundations of the formulation of tax accounting, the procedure for setting and withdrawing a foreign organization with tax accounting, Procedure for issuing a certificate of formulation on tax accounting, the procedure for making changes to information on a foreign organization.

Thus, in comparison with the provision, the newly approved features expand the list of grounds for the tax accounting of foreign organizations. In particular, foreign organizations are subject to tax accounting, NPPI payers.

In addition, not only a declarative, but also the automatic procedure for producing a foreign organization for tax accounting is installed. The automatic procedure is that tax registration will be carried out by the tax authority on the basis of information reported by the bodies specified in paragraph 3 and 6 of Art. 85 Tax Code of the Russian Federation (agencies (agencies) authorized to perform notarial actions, registry office, traffic police, registration chamber, etc.), as well as the introduction of information into a single state Register legal entities. The automatic procedure for placing tax accounting is applied on such legal basis as a tax registration at the location of real estate and (or) vehicles or as a payer of the NPPI. Notable is that the date of registration for tax accounting will be not the date of submission of relevant information, but, for example, the date of registration of property rights to real estate and (or) vehicle, the registration date of the license (permission) for the use of subsoil areas.

An important innovation is that after entering into force, foreign organizations operating in the Russian Federation through separate divisions will be subject to tax accounting, regardless of the period of carrying out activities in the Russian Federation. We will remind, a declarative and notification procedure for tax accounting is established on this legal basis depending on the period of staying a foreign organization in the Russian Federation. According to the Regulation, the application for registration is submitted by a foreign organization, which intends to carry out activities in the Russian Federation for a period exceeding 30 calendar days a year. Accounting for foreign organizations operating in the Russian Federation for a period not exceeding 30 calendar days a year is made by sending notifications on the established form.

Puttered minor changes and a list of documents submitted by a foreign organization when formulating tax accounting.

As for the timing of tax accounting, the following refinement is being made in the approved features: a foreign organization is subject to registration with the tax authority within five working days (whereas in the previously active position there was a period of five days). The term of formulation for tax accounting is one for all grounds. Clarification of the procedure for calculating the deadlines is not essential, since in accordance with paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation regulating the procedure for calculating the deadlines, it was established that the period defined by days is calculated in working days if the term is not installed in calendar days.

According to the approved features on the fact of the formulation of tax accounting, the foreign organization will be informed by issuing or sending a certificate or notice on the set form. Send by mail data documents tax authority will be required by registered mail With notification. In addition, features provide for the possibility of issuing a foreign organization electronic version Certificates and notifications about registration certified by electronic digital signature Persons who signed these documents in telecommunication channels of communication.

Also changes the order of removal from the tax accounting of a foreign organization. In particular, three- and ten-day deadlines are excluded during which a foreign organization is obliged to submit an application for removal from tax accounting. A separate deregistration procedure is established depending on the basis of tax registration. Removing from tax accounting, as well as tax registration, will be carried out in a declarative and automatic order depending on the basis of tax accounting. For example, in a declarative procedure, with tax accounting will be carried out in cases of termination of activities through a separate division, termination of the international organization, diplomatic representation, etc. Automatically foreign organization will be removed from tax accounting on the basis of information of registering bodies - on registration of the termination of ownership on the object of real estate, on the removal of the vehicle, on the termination of the right to use the subsoil site, etc.

Notice of deregistration will be issued to a foreign organization or are sent by registered letter with notice. At the request of a foreign organization, the tax authority may also be sent to the applicant notice of deregistration in in electronic formatcertified by the electronic digital signature of a person who has signed this notice by telecommunication channels of communication.

An important innovation is to establish the procedure for removal from the tax accounting of a foreign organization under a simplified procedure. The simplified procedure will not be applied to the offices of foreign non-profit non-governmental organizations and diplomatic missions. The simplified procedure implies withdrawal from the accounting of a foreign organization by the tax authority alone. The basis for removal from the accounting for a simplified procedure will be the following circumstances:

Failure to submit a foreign organization of tax returns (calculations) and (or) an 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;

The absence over the past 18 months of operations on bank accounts of a foreign organization, open on the basis of a certificate of registration issued by the specified tax authority.

The procedure that the procedure for applying a simplified procedure for removing a foreign organization from the account of the tax authority will have to documented. At the same time, an interesting point is that in the case of a foreign organization withdrawal from accounting in a simplified manner, the corresponding notice of a foreign organization is issued (sent by registered letter) will not.

In addition, the features are installed 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 changing the information specified in the application for tax accounting, as established in the Regulation, but also on the change in information in the Unified State Register of Taxpayers. The change in information to the tax authority is not only submitted by the application (message), as established in the position, but also documents confirming the changes. At the same time, the ten-day period of notification of the tax authority from the date of change of information is preserved.

"Financial newspaper", 2011, N 4

S. Gavrilova

Leading Lawyer

LLC "Roscoe - Consulting and Audit"

O.Yu. Andreeva,
state Referent civil service Grade 1

Accounting for foreign organizations

The situation currently about the participants in the tax authorities of foreign organizations (hereinafter - the Regulation) approved by the Order of the Ministry of Education and Science of Russia from 07.04.2000 N UP-3-06 / 124, regulates the procedure for accounting in the tax authorities of foreign legal entities, companies, firms, other corporate entities with civil legal capacity, as well as any other organizations (including full partnerships and personal companies) formed in accordance with the legislation of foreign states (hereinafter referred to as foreign organizations). Foreign organizations are subject to such accountability in the presence of grounds provided for by the Regulation. The same document approved forms of statements (messages, notifications) used in the accounting of foreign organizations. The documents specified in the Regulation are submitted to the tax authorities in Russian or foreign language With translation into Russian, certified in the prescribed manner.

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

In which cases, a foreign organization is obliged to register

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

Statements on registration in form No. 2001;

Legalized extracts from a trading register, or certificate about incorporation, or another document of a similar nature containing information about the body that registered a foreign organization, registration number, date and place of registration. Instead of the original of these documents, copies certified in the prescribed manner may be presented, and for organizations whose creation does not require special registration (introducing into a trade register, etc.), - legalized copies of constituent or other documents containing information on obtaining the right to entrepreneurial activities;

Certificates of the tax authority of a foreign state, drawn up in arbitrary form and testifying to the registration of a foreign organization as a taxpayer in the country of incorporation with an indication of the taxpayer code (or its analog);

Decisions of the authorized body of a foreign organization on the establishment of a department in the Russian Federation or (in the absence of such a decision) a copy of the contract, 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 (managing) department.

Participation features in the presence of a permanent representation

A foreign organization can carry out activities in several places in the territories controlled by various tax authorities engaged in accounting for foreign organizations, in each of which it is obliged to register.

If a foreign organization is already registered with the tax authority, then when opening this organization a new branch in the territory, controlled by another tax authority that takes accounting for foreign organizations, it represents the following documents:

Application for registration in form No. 2001;

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

Power of attorney issued by a foreign organization in the name of the head (managing) department;

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

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

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

In this case, the tax authority shall be submitted to the above documents, as well as the decision of the authorized body of a foreign organization on the establishment of such a branch, the decision of this branch on the establishment of a branch in the Russian Federation and information about the branch in accordance with Appendix N 3 to the application for registration in formulation N 2001

Features of accounting in the acquisition of property in the Russian Federation

Foreign organizations that have real estate in the Russian Federation and vehicles in the Russian Federation and vehicles (including imported by them into the territory of the Russian Federation) who are owned by them on ownership or rights and (or) use and (or) orders are subject to registration.

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

Application for registration in form N 2004

Certified in the prescribed copy of documents confirming the registration (entry in the register) of property;

Certified copies of documents confirming the ownership of property or the right of ownership and (or) of use and (or) orders;

Legalized extract from the trade register or certificate about incorporation, or another document of a similar nature, containing information about the body that registered a foreign organization, registration number, date and place of registration. Instead of original documents, copies certified in the prescribed manner may be presented. For organizations, the creation of which does not require special registration (submission to the trade register, etc.), - legalized copies of constituent documents or other documents containing information on obtaining entrepreneurial activities.

Features of accounting when opening bank accounts in the Russian Federation

In the absence of the above grounds for registration of foreign organizations in connection with the opening of accounts in banks in the territory of the Russian Federation, accounting in the tax authority at the place of registration of the Bank (at the location of the branch), in which they opened an account.

For these purposes in the tax authority, where the Bank (branch), which opens the account of a foreign organization, shall be submitted:

Application for issuing a certificate of accounting in the tax authority in form N 2005.

In the case of opening in the future, these foreign accounts in banks (branches), registered in other tax authorities, are subject to accounting in the tax authority at the place of registration of the Bank (branch), which opens account.

Other cases of statement of foreign organizations

Accounting for foreign organizations engaged in the Russian Federation for a period not exceeding 30 calendar days a year (continuously or for aggregate), is made by sending notifications in form N 2503 in the tax authority that takes accounting for foreign (international) organizations to the place Implementation of activity.

Accounting for foreign organizations extracting income from sources in the Russian Federation, not related to their branches in the Russian Federation, is made by sending notifications in form N 2504 to the tax authority at the location of the source of the payment of income (separately for each source of payment of income with the indication of 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 taxes are formed by its permanent representation, such organizations are taken into account by the tax authority on the basis of notification in form N 2501.

The notice is submitted by the organization whose activities are formed by the permanent representation of a foreign organization, and is sent to the tax authority, where foreign organizations takes place.

Together with the notice to the tax authority, it is necessary to submit:

A copy of the contract (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 the share of authorized (share) capital.

If the activities of an individual forms a permanent representation of a foreign organization, such foreign organizations are taken into account by the tax authority on the basis of notification in form N 2501.

The notice seems to be an individual whose activities are formed by a permanent representation of a foreign organization, and is sent to the tax authority that takes accounting for foreign organizations.

Together with the notice of the tax authority it seems:

A copy of the contract (agreement, contract, power of attorney, or other document), defining 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 the share of authorized (share) capital.

Accounting for foreign organizations that have on any reasons in the Russian Federation movable property to be taxed by property tax in the Russian Federation, not related to branches and representative offices of these organizations in the Russian Federation, is carried out by sending notifications in shape N 2502 in the tax authority at the place Looking in the specified movable property.

Accounting for foreign citizens

Cases of registration of a foreign citizen

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

Registration of an individual entrepreneur in 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 owners of real estate in the Russian Federation, or with respect to which is issued by the right to inheritance for real estate (including land plot) In the Russian Federation, subject to registration with tax authorities on the basis of information received from bodies, institutions and organizations specified in paragraph 4 of Art. 85 NK RF.

In the event of a foreign citizen, it is necessary to submit to the territorial body federal Body executive in the field of migration certificate (notification) on registration with the tax authority (according to the requirements of the Federal Law of July 25, 2002 N 115-FZ "On legal position Foreign citizens in the Russian Federation ") This foreign citizen for the implementation of this and receipt of a document confirming the registration with the assignment of the taxpayer identification number (INN), has the right to contact the tax authority at the place of residence (stay) with a statement on registration with the tax authority On the territory of the Russian Federation (hereinafter referred to as a statement).

Documents for registering a foreign citizen

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

The documents necessary for registering foreign citizens are submitted to the tax authorities in Russian or in a foreign language with a translation into Russian. The loyalty of the translation and authenticity of the translator signature must be certified in the prescribed manner.

Registration in the tax authorities of foreign organizations operating in the Russian Federation through branches is provided for in subsection 2.1 of the provisions on the participants in the tax authorities of foreign organizations.

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

when opening it first branch in the Russian Federation;
when opening subsequent branches in the territory controlled by the same tax authority;
when opening subsequent offices 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, offices, other separate divisions during a period exceeding 30 calendar days a year

In the event that a foreign organization carries out or intends to carry out activities in the Russian Federation through a branch within a period of 30 calendar days a year (continuously or for aggregate), then it is obliged to register with the tax authority at the place of implementation.

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

Registration should be made no later than 30 days from the date of the implementation of the activities (paragraph 2.1.1. Provisions on accounting features in the tax authorities of foreign organizations).

It should be noted that the statement of a foreign organization for accounting, in accordance with this paragraph, should be made regardless of whether the activities of a foreign organization will lead through this separation to the formation of a permanent representation or not.

This conclusion should be directly from paragraph 2.1.1.1. Provisions on the participants in the tax authorities of foreign organizations, according to which foreign organizations are obliged to register with the tax authority, regardless of the presence of the circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation are associated. The emergence of the obligation to pay taxes.

In this regard, any branches of a foreign organization (branches, offices, other separate divisions), created in the territory of the Russian Federation, carrying out activities of more than 30 calendar days per year, not leading to the formation of a permanent representation for tax purposes, for example, the operations of the preparatory and auxiliary Character, is obliged to register in accordance with clause 2.1 of the provisions on the participants 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 accounting of such an organization is carried out in accordance with Section 4 of the provisions on the participants in the tax authorities of foreign organizations.

Documents required for registration

To make accounting in the tax authority of the Russian Federation of a foreign organization, carrying out or intending to carry out activities in the Russian Federation through a separation during the period, the following documents are submitted to the tax authority:

documents containing information on the body that registered a foreign organization is 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 a foreign organization, registration number, date and place of registration. For organizations, the creation of which does not require special registration (submission to the trade register and the like), - legalized copies of constituent documents or other documents containing information on obtaining entrepreneurial activities. Instead of original documents, copies certified in the prescribed manner may be presented;
certificate of the tax authority of a foreign state in an arbitrary form on registration of a foreign organization as a taxpayer in the country of incorporation with an indication of the taxpayer code (or its analog);
the decision of the authorized body of a foreign organization on the establishment of a department in the Russian Federation or, in the absence of such a decision, a copy of the contract, on the basis of which activities are carried out in the Russian Federation;
power of attorney issued by a foreign organization on chapter (managing) department.

The documents stipulated by the Regulations 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 the prescribed manner (clause 1.8 of the provisions on the participation of the tax authorities of foreign organizations).

The full package of these documents of the foreign organization must be submitted to the tax authority at the place of carrying out activities no later than 30 days from the date of its start.

When registration, the tax authority is assigned to the foreign organization INN and CAT and issues a certificate for the form of 2401IMD. In this case, the checkpoint will reflect that registration is made in connection with the opening of the Foreign Organization first in the Russian Federation.

A clearly formulated procedure for registration provides uniformity in the procedure for taking into account foreign organizations in all tax authorities based on unified requirements and metering forms. Uniformities are also documents sent by the tax authorities - they are made in accordance with the established form on the form of the established sample.

The list of documents specified in paragraph 2.1.1.1. Provisions on the features of accounting in the tax authorities of foreign organizations needed for registration of foreign organizations are exhaustive. Moreover, the Regulation on the participants in the tax authorities of foreign organizations contains a special paragraph 1.7, aimed at protecting the rights of taxpayers, which prohibits the requirement to the tax authorities to register (and withdraw from accounting) providing additional documents not provided for by the Regulation.

Often, carrying out registration of foreign organizations operating in the Russian Federation through a branch, the tax authorities require a submission of documents as part of the branch of a foreign legal entity provided for by law No. 16-FZ.

A branch of a foreign organization, according to paragraphs 1 and 2 of Article 22 of Law No. 16-FZ, operates on the basis of the provision on the branch, in which information should be specified reflecting the peculiarities of the branch of a foreign legal entity in the territory of the Russian Federation.

However, the requests of the tax authority on the submission of the provision on the branch of a foreign organization are illegal on the basis of clause 1.7 of the provisions on the participants in the tax authorities of foreign organizations, which it is envisaged that the requirement of the tax authorities of additional documents not provided for by the Regulation for registration of foreign organizations is not allowed .

The branch office may be provided to the tax authority by a foreign organization independently in the absence of a decision of the authorized body of a foreign organization on the establishment of a department in the Russian Federation, which is provided for by the Regulations on the participants in the tax authorities of foreign organizations.

According to the same grounds, the requirements of the tax authorities are not substantiated for registration of a branch office of a foreign organization to submit a certificate of accreditation of the branch and discharge on the contribution of branches of foreign legal entities accredited in the territory of the Russian Federation confirming its right to carry out entrepreneurial activities in the territory Russian Federation. The tax authorities are obliged to implement the tax authorities regardless of whether the branch was accredited in the registering bodies of the Russian Federation or not.

It should be noted that as part of documents for registration with the tax authority, the provision of a certificate from the tax authority of a foreign state in an arbitrary form on the registration of a foreign organization as a taxpayer in the country of incorporation indicating the taxpayer code (or its analog).

This certificate is represented from the authorized body of a foreign state, which, in accordance with national legislation, assigned functions on accounting of organizations as taxpayers.

However, foreign organizations registered in offshore zones, in most cases such a reference cannot be submitted. This is due to the fact that in offshore zones it often uses the simplified procedure for state registration of legal entities, simplified or there is no procedure for accounting for taxpayers, and therefore there may be no taxpayer number (or its analog).

Some countries represent letters about exemption from paying taxes. For example, the Ministry of Finance of Bermuds, referring to the Law on Companies from 1981, issues a permission to registered companies for exemption from paying taxes. The representation of this kind of letters instead of the specified reference is not sufficient.

In this case, a foreign organization in order to account for tax authorities should provide a certificate from the tax authority of the foreign state about the absence of such registration of organizations in tax purposes or that this organization It does not consist of tax accounting and it 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 the prescribed manner.

Requirements for documents: legalization.

Documents submitted to the tax authority containing information on the body that registered a foreign organization must be official, that is, outgoing from institutions and organizations of a foreign state, officials who obey the jurisdiction of this foreign state, administrative documents and official marks.

The required official documents makes a requirement for their legalization (diplomatic or consular). Documents issued and having legal force on the territory of one state can be used on the territory of another state only after their relevant certificate, unless otherwise provided by international treaties, whose participants are states.

Currently, 2 ways of such a certificate were the most widely distribution - consular legalization and apostille.

Consular legalization is to confirm the compliance of documents by the legislation of the state of their origin and represents the certification of the authenticity of the signature officer, his status and, in appropriate cases, the press of the Commissioner state Body On documents and acts in order to use them in another state.

Foreign documents intended for use in Russia can be legalized in the territory of the state where these documents are issued, or directly in the Russian Federation. In the first case, the document first is wired at the Ministry of Foreign Affairs or other authorized state body, in which the document issued, and then legalizes in the consular office of the Russian Federation in this state. In the second case, a foreign document first turns on a diplomatic representation or a consular establishment of that state, in whose territory a document was issued, and then legalized in the Department of Consular Service of the Russian Foreign Ministry. And in this 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 affected by an apostille. In accordance with the Hague Convention, which abolishes the requirement for the legalization of foreign official documents of 1961, which is abolishing for the countries participating in the convention, the requirement of diplomatic or consular legalization is allowed to staging. In accordance with the Hague Convention on documents committed by the competent authorities of one state and intended for use on the territory of another state, a special stamp (apostille) is affixed. Apostille "certifies the authenticity of the signature, the quality in which the person who signed the document, and, in the proper case, the authenticity of the press or stamp, which is fastened to this document" (Article 5). Signature, printing or stamp made by the competent authority at an apostyle, do not require any further assurance 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 appendix of apostille are not required if the international treaty provides for the abolition or simplification of these procedures. Thus, bilateral agreements on mutual legal assistance and the Convention on Legal Assistance and Legal Relations for Civil, Family and Criminal Affairs of January 22, 1993 provided that the documents that are manufactured in the territory of one of the Contracting Parties or are certified by the Institution or on the authorized authority within their competence and on the prescribed form and fastened official print, do not require any certificate (legalization) on the territory of another Contracting Party. In relation to such documents, only their notarized translation may be required.

For example. When setting to Tax Accounting, the 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, provisions on the participation of the participation in the tax authorities of foreign organizations, without their legalization and prostration of the apostille, since the Convention on Legal Assistance and Legal Relations According to civilian, family and criminal cases of January 22, 1993, it is envisaged that the documents that are made on the territory of one of the Contracting Parties or are witnessed by the Institution or on the authorized person within their competence and on the prescribed form and are fastened with stamp printing, do not require Territories of another Contracting Party of any certificate (legalization) (Article 13). The Russian Federation and the Republic of Belarus are the participants of this Convention.

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

A foreign organization can carry out activities in several places in the Russian Federation, in the territories controlled by various tax authorities engaged in accounting for foreign organizations. In each tax authority, a foreign organization is obliged to register (clause 2.1.1.2. Provisions on the peculiarities of accounting in the tax authorities of foreign organizations).

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

Application for registration in the form of 2001;
the decision of the authorized body of a foreign organization on the establishment of a new branch in the Russian Federation or, in the absence of such a decision, a copy of the contract, on the basis of which activities are carried out in the Russian Federation;
power of Attorney, issued by a foreign organization on chapter (managing) department;
a copy of the certificate issued by the tax authority in which a foreign organization was previously registered in accordance with paragraph 2.1.1.1 of the provisions on the participation of the participation in the tax authorities of foreign organizations certified in the prescribed manner.

In this case, when registration, the tax authority is assigned to a foreign organization INN and CAT and issues a certificate for the form of 2401IMD.

It should be emphasized that a foreign organization is subject to registration in each tax authority, if it operates through the separation on the territory controlled by this tax authority. This responsibility is not addressed on the type of activity carried out by the branches of the foreign organization of their relationship.

For example, the specified requirement of the Regulation on the participatory specifications in the tax authorities of foreign organizations is applied without exceptions to foreign organizations that carry out activities through several branches within the framework of a single technological process. It is mistaken to believe that the registration of each of their such departments is not required on the grounds that such departments of foreign organizations involved in the Unified technological processIn paragraph 4 of Article 307 of the Tax Code of the Russian Federation, it is possible to calculate the taxable profits as a whole in a group of such departments (including all branches).

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

In the event that, on the territory of the same tax inspectorate, a foreign organization will carry out activities in several places, clause 2.1.1.3 of the provisions on the participation of the participation in the tax authorities of foreign organizations, a simplified procedure for registration is provided for, which avoids the re-submission of the constituent and other organizations Documents from abroad and facilitates tax registration.

In this case, a foreign organization informs the tax authority about every such place an activity by sending a message in form 2301.

At the same time, the INN, assigned to this foreign organization when registration in this tax authority, remains one for all its branches located in the territory controlled by this tax authority. Only a gearbox will change (reflecting the consistent consideration of all separate divisions of a foreign organization in the specified territory), as the tax authority informs the foreign organization.

Within five days from the date of receipt of the report from a foreign organization, the tax authority issues an informational letter in form 2201ia, indicating the corresponding PPC.

In more detail with issues relating to accounting and tax accounting in foreign organizations in the Russian Federation, you can get acquainted in the book of CJSC "BKR Intercom-Audit" "Foreign organizations and their representative offices".

This material has been prepared by a group of methodologistics consultants.

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