Help on Tele2, tariffs, questions

1. About registration of foreign organizations

The procedure for registration (deregistration) of a foreign organization is established by the Order of the Ministry of Finance Russian Federation dated September 30, 2010 N 117n "On approval of the Accounting Features in tax authorities foreign organizations that are not investors under a production sharing agreement or operators of the agreement" (hereinafter - Accounting Features for Foreign Organizations).
To be registered:
foreign organizations operating in the territory of the Russian Federation through separate subdivisions - an application for registration is submitted to the tax authority at the place of operation no later than 30 calendar days from the date of commencement of the activities of a foreign organization in the territory of the Russian Federation;
foreign non-profit non-governmental organizations operating on the territory of the Russian Federation through departments, branches, representative offices;
international organizations;
diplomatic missions;
foreign organizations at the location of their immovable property and (or) vehicles or as taxpayers of the mineral extraction tax;
foreign organizations in connection with the opening of bank accounts by them in the territory of the Russian Federation.
The documents attached to the application for registration of branches of foreign organizations, foreign non-profit non-governmental organizations, international organizations, diplomatic missions are indicated in sections II-V Peculiarities of accounting for foreign organizations.
Registration with the tax authorities of foreign organizations at the location of their real estate and (or) vehicles is carried out on the basis of information provided by the authorities specified in paragraph 4 of Article 85 of the Tax Code of the Russian Federation.
Registration of foreign organizations as taxpayers of mineral extraction tax is carried out on the basis of information provided by the authorities specified in paragraph 7 of Article 85 of the Tax Code of the Russian Federation.
In the absence of the above grounds for registration, a foreign organization 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. The documents attached to the application for registration are specified in Section VII of the Specifics of Accounting for Foreign Organizations.
Deregistration of foreign organizations with the tax authorities is regulated by Section X of the Peculiarities of Accounting for Foreign Organizations, and is carried out:
within ten working days from the date of receipt of the relevant application for deregistration,
within five working days from the date of receipt:
Information about the registration of the termination of ownership of the real estate object,
Information about deregistration vehicle,
information about the termination of the right to use the subsoil plot,
Bank notifications about the closure of an account of a foreign organization.

The forms of documents used in the accounting of foreign organizations are established by the Order of the Ministry of Taxation of Russia dated 07.04.2000 No. AP-3-06/124 “On Approval of the Regulations on the Peculiarities of Accounting in Tax Authorities of Foreign Organizations”:
Form No. 2001I "Application for registration of a foreign organization";
form No. 2002M “Application for registration international organization»;
Form No. 2003D “Application for registration of a diplomatic mission”;
Form No. 2004IM “Application for registration”;
Form No. 2005IM “Application for the issuance of a certificate of registration with the tax authority”;
Form No. 2006IMD "Application for deregistration";
Form No. 2401IMD "Certificate of registration with the tax authority";
Form No. 2402IM "Certificate of registration with the tax authority";
Form No. 2501I "Notice of a permanent establishment of a foreign organization";
Form No. 2503I
Form No. 2503M "Notification of income from activities in the Russian Federation";
Form No. 2504I
Form No. 2504M “Notification of sources of investment income”;
Form No. 2502I "Notice of movable property";
Form No. 2301I “Notice of the opening of a new branch of a foreign organization”;
Form No. 2302IM “Report on real estate and vehicles”;
Form No. 2303IM “Notice of account closure”;
Form No. 2201I “Information letter on registration with the tax authority of a branch of a foreign organization”;
Form No. 2202IM “Information letter on the registration of real estate and vehicles with the tax authority”;
Form No. 2203IMD “Information letter on deregistration with the tax authority”.

2. About registration of foreign citizens

The procedure for registration of foreign citizens is regulated by the order of the Ministry of Finance of the Russian Federation of October 21, 2010 No. 129n "On Approval of the Features of Accounting in Tax Authorities individuals- foreign citizens who are not individual entrepreneurs" (hereinafter - Features of accounting for foreign citizens).
Subject to registration with the tax authorities:
- foreign citizens registered at the place of residence,
- foreign workers registered at the place of stay,
- foreign citizens who have received the status of a lawyer in the Russian Federation,
- foreign citizens who own real estate and (or) vehicles,
- foreign citizens who have been issued certificates of the right to inherit real estate and (or) vehicles in the Russian Federation.
For the purpose of accounting for foreign citizens in the tax authorities, the place of residence of a foreign citizen in the Russian Federation is equated to his place of residence in the Russian Federation.
Registration of a foreign citizen is carried out by the tax authority within five working days from the date of receipt of the information, and within the same period the tax authority is obliged to issue (send by registered mail with notification of delivery) to a foreign citizen a notification of registration of an individual with a tax authority in the territory of the Russian Federation.
A foreign citizen who is not registered with the tax authority at the place of residence (place of stay) has the right to apply to the tax authority at the place of residence (place of stay) with an application for registration with the tax authority in the form No. 2-2-Accounting, approved by order Federal Tax Service of Russia dated 01.12.2006 No. SAE-3-09 / [email protected](as amended by the order of the Federal Tax Service of Russia dated February 15, 2010 No. MM-7-6 / [email protected]).
The list of documents submitted by a foreign citizen (having a residence permit, temporary residence permit, temporary residence permit) is listed in paragraphs 16-20 of the Accounting Features.
Documents required for registration of foreign citizens are submitted to the tax authorities in Russian or foreign language with a translation into Russian, duly certified - notarized.
Deregistration with the tax authority of a foreign citizen at the place of residence in connection with the expiration of the document confirming the right of a foreign citizen to reside in the Russian Federation is carried out after one month from the date of expiration of the said document, provided that there is no tax authority at the place of residence information about the fact of registration of a foreign citizen at a new place of residence in the Russian Federation.
Deregistration with the tax authority of a foreign employee in respect of whom information has been received on the fact of his deregistration at the place of stay is carried out by the tax authority on the basis of information provided by the authorities specified in paragraph 3 of Article 85 of the Code, within five working days from the date of receipt information.
Deregistration with the tax authorities of a foreign citizen registered with the tax authority as a lawyer is carried out on the basis of information provided by the organizations specified in paragraph 2 of Article 85 of the Code about the termination of the status of a lawyer, within five working days from the date of receipt of the information.

O.Yu. Andreeva,
referent of the state civil service 1st class

Accounting for foreign organizations

The current Regulations on the peculiarities of accounting for foreign organizations with tax authorities (hereinafter referred to as the Regulations), approved by Order of the Ministry of Taxation of Russia dated 07.04.2000 N AP-3-06 / 124, regulates the procedure for accounting with 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 in the accounting of foreign organizations. The documents specified in the Regulations shall be submitted to the tax authorities in Russian or a foreign language with a duly certified translation into Russian.

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

When is a foreign organization required to register?

If a foreign organization carries out or intends to carry out activities in the Russian Federation through a branch, representative office, branch, 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), it is obliged to register with the tax authority at the place of operation on the basis of the following documents:

Applications for registration in the form of N 2001I;

Legalized extracts 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, duly certified copies may be submitted, and for organizations whose creation does not require special registration (inclusion in the trade register, etc.), legalized copies of constituent or other documents containing information on obtaining the right to doing business;

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

Solutions authorized body a foreign organization on the establishment of 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;

A power of attorney issued by a foreign organization in the name of the head (manager) of the branch.

Features of accounting in the presence of a permanent establishment

A foreign organization may operate in several places in the territories controlled by various tax authorities that register foreign organizations, in each of which it is required to 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 of N 2001I;

The decision of the authorized body of the 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 agreement on the basis of which activities are carried out in the Russian Federation;

A power of attorney issued by a foreign organization in the name of the head (manager) of the branch;

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

A foreign organization may operate in several places on the territory controlled by one tax authority that keeps records of foreign organizations. In this case, it is obliged to inform the tax authority about each such place of activity by sending a message in the form N 2301I.

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

In this case, the documents listed above 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 establish 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 acquiring 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 ownership or on the rights of possession 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;

Duly certified copies of documents confirming the registration (inclusion in the register) of property;

Duly certified copies of documents confirming the ownership of the property or the right of possession and (or) use and (or) disposal;

Legalized extract from the trade 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, duly certified copies may be submitted. For organizations whose creation does not require special registration (inclusion in the trade register, etc.) - legalized copies 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 bank accounts in 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 shall be submitted to the tax authority where the bank (branch) that opens an account for a foreign organization is registered:

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

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

If later these foreign organizations open accounts in 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) opening the account.

Other cases of registration of foreign organizations

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

Accounting for foreign organizations deriving income from sources in the Russian Federation that are not related 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 activity of a foreign organization, in accordance with the legislation of the Russian Federation and agreements on the avoidance of double taxation, forms its permanent representative office, such organizations are accounted for by the tax authority on the basis of a notification in the form N 2501I.

The notice shall be submitted by the organization whose activity constitutes a permanent representative office of a foreign organization and sent to the tax authority where 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 constituent documents of a foreign organization, if the organization is one of its founders or the owner of a share of the authorized (share) capital.

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

The notification shall be submitted by an individual whose activity constitutes a permanent representative office of a foreign organization and sent to the tax authority that keeps records of foreign organizations.

Together with the notification to the tax authority, the following must be submitted:

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

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

Accounting for foreign organizations that, for any reason, have movable property in the Russian Federation that is subject to property tax in the Russian Federation, which is not related, respectively, to branches and representative offices of these organizations in the Russian Federation, is carried out by sending notifications in the form N 2502IM to the tax authority at the place location of said 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 the information contained in the Unified state register individual entrepreneurs.

Foreign citizens who are owners of real estate in the Russian Federation, or in respect of whom the right to inherit real estate (including a land plot) in the Russian Federation, are registered with the tax authorities on the basis of information received from the authorities, 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 body of the federal body executive power in the field of migration, a certificate (notification) of registration with the tax authority (according to the requirements federal law dated 25.07.2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation"), this foreign citizen, in order to carry out 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 a 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 submits 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 a translation into Russian. The accuracy of the translation and the authenticity of the translator's signature must be certified in the prescribed manner.

"Russian Tax Courier", N 22, 2004

Many foreign organizations set up their branches and representative offices in Russia. This article explains how to buy legal status branches and representative offices of foreign and international legal entities, as well as their registration with the tax authorities.

Establishment of a branch of a foreign legal entity

A branch of a foreign legal entity has the right to exercise entrepreneurial activity on the territory of the Russian Federation from the date of its accreditation. The body that accredits branches of foreign organizations, as well as maintaining the state register of such branches, is the State Registration Chamber under the Ministry of Justice of Russia.

A branch of a foreign company may be denied accreditation, for example, in order to protect the foundations of the constitutional order, morality, health, national defense and state security. An obligatory condition for carrying out activities in Russia of a branch of a foreign legal entity is the existence of a regulation on the branch. This document must indicate: the names of the branch and head organization of the foreign organization, the organizational and legal form of the head organization, the location of the branch in Russia and legal address its parent organization, the purpose of creation and activities of the branch, the composition, volume and timing of capital investment in the fixed assets of the branch, the procedure for managing the branch.

A branch of a foreign legal entity terminates entrepreneurial activity from the date of deprivation of its accreditation.

Accounting with tax authorities

Accounting with the tax authorities of foreign organizations that operate in the Russian Federation through branches, representative offices, is carried out in accordance with the Regulations on the peculiarities of accounting with the tax authorities of foreign organizations. The regulation was approved by the Order of the Ministry of Taxation of Russia of 07.04.2000 N AP-3-06 / 124, registered by the Ministry of Justice of Russia on 02.06.2000 N 2258.

According to this Regulation, the following are subject to registration with the tax authorities:

• foreign companies 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;
• international organizations established on the basis of an international treaty with international legal personality<*>and having the status of a legal entity, having their permanent bodies, branches or representative offices in Russia (hereinafter referred to as international organizations).

<*>International legal personality - subordination to the direct action of the norms of international law; ability to be a subject of international law.

Registration of foreign organizations

If a foreign organization carries out or intends to carry out activities in Russia for more than 30 calendar days a year (continuously or in aggregate), it is obliged to register with the tax authority at the place of carrying out this activity no later than 30 days from the date of its commencement.

Registration of foreign organizations operating in the territorial sea, on the continental shelf and in the exclusive economic zone of Russia is carried out in the tax authorities of the subject of the Federation adjacent to the corresponding area of ​​the territorial sea, continental shelf and exclusive zone of the Russian Federation.

Note! Foreign organizations will be issued new registration certificates

By the end of the year, foreign organizations registered with the tax authorities before October 1, 2003 will be issued new certificates of registration with the tax authority. This is established by the Order of the Ministry of Taxes of Russia of July 23, 2003 N BG-3-09 / 426 "On the registration of foreign organizations with tax authorities", registered with the Ministry of Justice of Russia on August 14, 2003 N 4975.

From this date, tax inspectorates carry out registration and record keeping of foreign organizations using the reference book "Codes of foreign organizations". In this regard, from January 1, 2005, the taxpayer identification number (TIN) and foreign organization code (CIO) assigned to foreign organizations before October 1, 2003 will be invalidated. In addition, from January 1, 2005, documents confirming the registration of foreign organizations with the tax authorities, issued before October 1, 2003.

Until December 31, 2004, the tax authorities will replace previously issued documents confirming the registration of foreign organizations with the tax authorities.

In order to replace previously issued accounting documents, the tax authority must prepare an appropriate document and send a notification to a foreign organization about its receipt.

A new Tax Registration Certificate (Form N 2402IM) is issued by the tax authority of a foreign organization upon an application for the issuance of a Tax Registration Certificate in Form N 2005IM. A new accounting document is issued by the tax authority to a representative of a foreign organization against signature. It indicates the original registration date. Upon receipt of a new certificate, previously issued accounting documents must be returned to the tax authority.

Foreign organizations must register with the tax authority, regardless of whether they have an obligation to pay taxes or not. The mere fact of the start of activities in Russia is enough.

When registering, a foreign organization must submit to the tax authority:

• application for registration in the form N 2001I<**>;
• a legalized extract from the commercial 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.

<**>Here and further in the text, the numbers of the forms of documents approved by the Order of the Ministry of Taxation of Russia dated 07.04.2000 N AP-3-06 / 124 are given.

Instead of the originals of these documents, their copies certified in a special manner may be submitted.

Organizations, the creation of which does not require special registration (for example, entry in the trade register, etc.), provide legalized copies of constituent documents or other documents containing information on obtaining the right to conduct business activities.

You must also submit:

• certificate of the tax authority of a foreign state (in any form) on the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent);
• a decision of the authorized body of a foreign organization on the establishment of a branch in the Russian Federation or a copy of the agreement on the basis of which activities are carried out in the Russian Federation;
• a power of attorney issued by a foreign organization in the name of the head (manager) of a branch or representative office.

Documents submitted to the tax authorities must be drawn up in Russian or in a foreign language with a duly certified translation into Russian.

Within five days from the date of submission by a foreign organization of an application for registration and all required documents the tax authority is obliged to register it. After that, she is issued a Certificate of registration with the tax authority, which indicates the taxpayer identification number (TIN) and the registration reason code (KPP).

If an incomplete set of documents is submitted or the documents are not properly executed, the applicant must be informed about this by the tax authority within five days from the date of receipt of the documents.

If a foreign organization operates in territories controlled by different tax authorities, it must register with each of them. Moreover, if a foreign organization is already registered with the tax authority, then when it opens a new branch in the territory controlled by another tax authority that records foreign organizations, it submits the following documents:

• application for registration in the form of N 2001I;
• the decision of the authorized body of the foreign organization on the establishment of a new branch in the Russian Federation or a copy of the agreement on the basis of which activities are carried out in the Russian Federation;
• a power of attorney issued by a foreign organization in the name of the head (manager) of a branch or representative office;
• duly certified copy of the certificate of registration with the tax authority issued by the tax authority in which the foreign organization was previously registered.

Within five days from the day the organization submits an application and all necessary documents, the tax inspectorate issues a Certificate of registration with the tax authority indicating the TIN and KPP.

If a foreign organization operates in several places on the territory controlled by one tax inspectorate, it is obliged to inform this inspectorate about each place of activity. To do this, she needs to send to the inspection a Notice of opening a new branch of a foreign organization in the form N 2301I.

The Inspectorate, within five days after receiving the said Message from the foreign organization, issues to it an information letter on the registration with the tax authority of the branch of the foreign organization in the form N 2201I, indicating the corresponding checkpoint.

A branch of a foreign organization may be created by its branch located on the territory of another foreign state. In this case (depending on the situation), the documents listed above must be submitted to the tax authority, as well as the decision of the authorized body of the foreign organization to establish such a branch. In addition, it is necessary to submit the decision of this branch to establish a branch in the Russian Federation and information about the branch of the foreign organization, which are indicated in Appendix No. 3 to the application for registration in the form N 2001I, indicating the TIN and KPP.

Registration is carried out by the tax inspectorate within five days from the date of submission of the application and all necessary documents and is confirmed by the Certificate of registration with the tax authority in the form N 2401IMD.

Registration of international organizations

For registration, international organizations send to the tax authority:

• application for registration in the form N 2002M;
• duly certified copies of constituent documents (international treaty, charter or other similar document confirming the appropriate status of the organization and its permanent body or representative office in the Russian Federation).

Registration of an international organization is carried out within five days, after which the tax office issues it a Certificate of registration in the form N 2401IMD indicating the TIN and KPP.

Accounting for foreign and international organizations based on notifications

If a foreign or international organization operates in Russia for no more than 30 calendar days a year (continuously or in aggregate), then such organizations are registered with the tax authorities on the basis of a notification of income from activities in the Russian Federation in forms N N 2503I and 2503M, respectively .

These notifications must be sent by foreign (international) organizations prior to the commencement of their activities in Russia to the tax office at the place of their activities and to the Federal Tax Service.

Accounting for foreign organizations whose permanent representative offices are other persons

If the activity of an organization or an individual forms a permanent representative office of a foreign organization, then it is subject to registration with the tax authorities on the basis of a notification of a permanent representative office of a foreign organization in the form N 2501I.

An organization or individual whose activity constitutes a representative office of a foreign organization must submit a notification to the tax authority that keeps records of foreign organizations and to the Federal Tax Service of Russia. This must be done within 30 days from the date of signing the relevant agreement (agreement, contract) with a foreign organization, or if such an agreement is not concluded - within 30 days from the start of the activity.

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

• a copy of the agreement (agreement, contract; for an individual - a power of attorney or other document defining the obligations of the parties;
• legalized copies of constituent documents of a foreign organization, if the organization or an individual is one of its founders or the owner of a share in the authorized (share) capital.

Accounting for changes in information about foreign and international organizations

In case of changes in the information contained in applications for registration or notifications, foreign and international organizations are obliged to inform the tax authorities at the place of registration in writing. Moreover, this must be done no later than 10 days from the date when the changes occurred. If the information that foreign (international) organizations indicated when registering in their countries has changed, these organizations must send relevant documents confirming these changes to the tax authorities at the place of registration.

Removal from the register

Foreign and international organizations no later than three days from the date of the decision to terminate the activities of a branch or representative office are required to submit to the tax authority at the place of registration:

• application for deregistration in the form N 2006IMD;
• a copy of the decision of the authorized body of a foreign (international) organization to close a branch or representative office or, in appropriate cases, a copy of the act of delivery of work;
• declaration of income and calculations (declarations) on taxes, drawn up on the date of termination of the activities of a foreign (international) organization;
• a letter from a bank (branch of a bank) about closing the accounts of a foreign (international) organization;
• registration certificate.

Deregistration of a foreign (international) organization is carried out by the tax authority within 14 days after the submission of the application and ends with the issuance information letter on deregistration with the tax authority in accordance with the approved form N 2203IMD.

S.I. Fedchenko

Tax Advisor

Legal management

After the entry into force of the Accounting Features in the tax authorities of foreign organizations that are not investors under a production sharing agreement or agreement operators, 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 No. 04/07/2000 N AP-3-06 / 124 "Regulations on the peculiarities of accounting in tax authorities of foreign organizations" (hereinafter - the Regulations).

Features 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 territory of the Russian Federation through branches, branches, representative offices. Like the Regulations, the Specifics remain valid in relation to international organizations and diplomatic missions.

The most important is the change in the grounds for tax registration, the procedure for registration and removal 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.

Thus, in comparison with the Regulations, the newly approved Features expand the list of grounds for tax registration of foreign organizations. In particular, foreign organizations payers of the mineral extraction tax are subject to tax registration.

In addition, the Special 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 paragraphs 3 and 6 of Art. 85 of the Tax Code of the Russian Federation (bodies (institutions) authorized to perform notarial acts, registry offices, traffic police, registration chamber, etc.), as well as entering information into the Unified State Register of Legal Entities. The automatic procedure for tax registration is applied on such legal grounds as tax registration at the location of real estate and (or) vehicles or as an MET 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) for the use of subsoil plots.

An important innovation is that after the entry into force of the Specifics, foreign organizations operating in the Russian Federation through separate subdivisions will be subject to tax registration, regardless of the period of their activities in the Russian Federation. Recall that the Regulations establish the declarative and notification procedure tax registration on 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 operate in the Russian Federation for a period exceeding 30 calendar days per year. Accounting for foreign organizations operating in the Russian Federation for a period not exceeding 30 calendar days a year is carried out by sending notifications to prescribed form.

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

As for the terms of tax registration, the approved Specifics make the following clarification: a foreign organization must be registered with the tax authority within five business days (whereas the earlier Regulation specified a period of five days). The deadline for tax registration is the same for all grounds. Clarification of the procedure for calculating the terms 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 terms, it is established that the period determined in days is calculated in working days, if the period is not set in calendar days.

According to the approved Specifics, a 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 Specifics provide for the possibility of issuing to a foreign organization an electronic version of the Certificate and Notice of Registration, certified by an electronic digital signature the person who signed these documents, via telecommunication channels.

The procedure for deregistration of a foreign organization is also being changed. In particular, three- and ten-day periods are excluded, during which a foreign organization is obliged to submit an application for deregistration. A separate procedure for deregistration has been established depending on the grounds for tax registration. Deregistration, 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. to a real estate object, deregistration of a vehicle, termination of the right to use a subsoil plot, etc.

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

An important innovation is the establishment of a procedure for deregistration of a foreign organization under 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 deregistration of a foreign organization by the tax authority independently. The basis for deregistration under the simplified procedure will be the following circumstances:

Non-submission by a foreign organization of tax declarations (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;

Absence during the last 18 months of operations 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 deregistration of a foreign organization will have to be documented by the tax authority. At the same time, an interesting point is that in the event that a foreign organization is deregistered in a simplified manner, a corresponding notification to a foreign organization will not be issued (sent by registered mail).

In addition, the Specifics established a new procedure for accounting for changes in information about foreign organizations. In particular, after the entry into force of the Specifics, 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. About changes in information, not only an application (message) is submitted to the tax authority, as established in the Regulations, 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 retained.

"Financial newspaper", 2011, N 4

S. Gavrilova

Leading Lawyer

LLC "RosCo - Consulting and Audit"

The Ministry of Taxes and Taxes of Russia adopted the Regulations on the Peculiarities of Accounting for Foreign Organizations with Tax Authorities, approved by Order No. AP-3-06/124 of April 7, 2000. Exist different kinds foreign organizations - diplomatic, created on the basis of international treaties, operating in the territorial sea, acting through Russian representatives, but in this chapter I have touched upon the requirements that apply only 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 laws of foreign countries

Registration of foreign entities for tax accounting 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 establishment of a branch if they carry out or intend to carry out activities in the Russian Federation for more than 30 calendar days a year (continuously or in aggregate). 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 - separate subdivision. Tax registration is carried out at the place of activity no later than 30 days from the date of its commencement.

A foreign company intending to start work in the Russian Federation must have a clear business plan indicating the period of activity. According to clause 2.1.1.1

Provisions foreign organizations are required to register with the tax authority, regardless of the circumstances with which the legislation of the Russian Federation on taxes and fees and international treaties of the Russian Federation connect the emergence of the obligation to pay taxes. In accordance with the Regulations, foreign organizations must be registered regardless of what kind of activity they will be engaged in. The determining criterion is not the subject of activity, but its duration, the creation of a separate representative office.

The following documents are required for registration with the tax authority:

• - application for registration in the form 2001I;
• - 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 original documents, duly certified copies (ie by the issuing authority or a notary) may be submitted.
• - certificate of the tax authority of a foreign state in any form on the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the code (or equivalent) of the taxpayer;
• - the decision of the authorized body of the foreign organization on the establishment of 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;
• - a power of attorney issued by a foreign organization to the branch manager.

An agreement on the basis of which activities are carried out on the territory of the Russian Federation is understood as a transaction made within the framework of a normal economic activity. If a foreign company opens a new representative office, already having its own division in Russia, then it should submit to the tax authority:

• - the decision of the authorized body of the 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 agreement on the basis of which the activity is carried out in the Russian Federation;
• - a power of attorney issued by a foreign organization to the branch manager;
• - 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 in the territory of the Russian Federation, it is advisable to open one office first, which will simplify the registration of other branches.

In order to open an account in a Russian bank, a foreign organization must find out which tax authority this bank is registered with, register there, and only after that enter into an agreement with the bank. Control over the conduct of settlement and cash transactions on the current account is carried out by the bank. The bank has the right to freeze the current account or write off cash on the basis of the decision of the Tax Inspectorate to suspend operations on ruble and currency accounts if the foreign organization has not paid the amounts of taxes and fees on time or in full.

And so, having registered with the tax authorities and opening a current account, the organization, as far as maintaining its economic activity must pay taxes.