INSTRUCTIONS AND PROPHECIES OF THE Blessed MOTHER ALIPIA GOLOSEEVSKY, Kyiv...
Enterprises operating in the territory of the Russian Federation, unlike entrepreneurs, can open structural units (subdivisions) in any region. The latter do not need this to do business, they, being registered at the place of residence or doing business, have the right to do it anywhere in the country.
Depending on the functions that the LLC wants to entrust to a separate subdivision (SD), it can be registered as a branch or representative office. In another case, if there is a need to create a structural unit that is completely identical to the main office for employees to perform their work duties, you can open a regular EP. There is a significant difference between the three types of OP.
In any case, the division designates an office (shop, warehouse, etc.) - an object where employees can work, performing professional duties and tasks assigned to them by the main enterprise. The subdivision must have a different legal address, i.e. it is considered to be geographically remote from the main office.
Despite the fact that the Civil Code under a different address for a OP means a territory subordinate to a different municipality, for tax purposes it is enough that it was just a place with a different postal address.
The Tax Code considers any structural unit that operates under the control of the main office to be a division, regardless of whether it is on a dedicated balance sheet or not. The second important feature of any division is the presence of stationary jobs that can function for more than 1 month.
The question of how to open a separate division of an LLC is directly related to the organization of the work process, which means hiring employees and concluding labor contracts. Moreover, the employee (s) must constantly be at the workplace, and not come there from time to time. Another important aspect of opening a EP is registration in the internal documents of the enterprise, in the tax and Funds.
What it is
A separate subdivision should be understood as any branch owned by the enterprise and opened by it, which is geographically removed from it and is necessarily equipped with workplaces where employees can perform duties throughout the working day. In fact, you can open a division with one stationary workplace.
A subdivision cannot be considered a separate legal entity, it is not subject to state registration, but at the location the structural unit is placed in without fail for tax registration, the difference is in how the registration takes place. If in order to open a branch or representative office it is necessary to undergo full registration, with making entries in the Unified State Register of Legal Entities, then you can register a regular OP by submitting a notification.
In practice, it may turn out that an LLC needs a remotely located warehouse, for example, to conduct business. But this does not mean that the enterprise will be able to open it, like a business office, if employees do not constantly stay in it. Any of the OPs should reflect the activities of the company.
If a branch or representative office is vested with the right to perform the same functions in whole or in part as the main enterprise, then the usual EP is only a set of jobs (KRM).
The first two types of EP can conduct activities independently, have their own accounting and current account, hire employees, etc., KRM only performs duties, not being able to deal with accounting, make decisions.
Why is it necessary
A limited liability company is a small business enterprise. As a rule, the founders register it at the address of residence of the hired director or rented premises. Initially, it is enough to conduct business with 2-3 hired employees, headed by a director, who is, most often, one of the founders or the only one.
With the expansion of the business, there is a need, for example, for:
- opening a store or outlet in another city;
- creation production shop at the place of sale of products without additional transportation costs;
- organization of a large wholesale warehouse, from where it will be possible to deliver goods to the nearby region;
- office for distribution of promotional products and attracting customers;
- other.
The purpose of opening an EP of one or more is to expand the business and make a profit. main feature of any EP is a direct dependence on the main enterprise, which imposes an obligation on employees and the manager to fulfill the tasks assigned to them.
To manage a branch or representative office, a separate person is hired - a manager (director), the management of the KRM is carried out from the main office. According to the location, the manager gets the right to make decisions, to do everything so that the business develops. If in the future, according to the results of the activity, it is necessary to close the OP, then it can always be opened in another place.
How to open a separate division of an LLC suitable for the USN
In NK, in Art. 346.12 says that an enterprise that opens a structural unit functioning as a branch or representative office loses the opportunity to be on the simplified tax system. It follows from this that an LLC will be able to use the preferential taxation regime if it only opens one or more CRMs.
A feature of a simple EP is that it is fully managed by the main office of the enterprise, transfers documents there for keeping records, does not have a manager, does not hire employees, does not generate and does not submit reports, therefore it should not be registered in the budget and off-budget funds. A simple EP is on the simplified tax system if the enterprise itself operates on this system.
If an LLC registers a branch or representative office, it can enable the department to independently manage accounting, which means it can calculate salaries and generate reports. But the OP cannot choose any ST for himself, except for the one on which the enterprise itself is located. For example, an LLC operates on a common CH, which means that its branch too.
In the three codes of the Russian Federation, the legislator states that:
- An isolated branch is a branch that is geographically remote from the place of registration of an LLC and is equipped with stationary workplaces (NK, Art. 11). Although, in fact, an LLC may not be located at the place of registration, i.e. legal address, but rent an office.
- A separate subdivision may be a branch, a representative office of an LLC (CC, Art. 55) or another subdivision.
- Employment contracts or collective agreements with employees are concluded by an LLC to organize work at the location of its OP (Labor Code, Art. 40). First, the enterprise hires workers and only if they are available, organizes stationary jobs.
When opening a branch office, it is necessary to be guided by the provision that it cannot be registered as a branch or representative office if today or tomorrow the enterprise decides to switch to the simplified tax system. But it must be borne in mind that the possibility of opening units does not affect the choice of CH.
The charter of any LLC or other enterprise includes a wording that a legal entity, on the basis of the law, has the right to do this. The presence of certain structural units affects the choice of SN.
The process of opening and registering an EP is different:
- The decision to open a branch (representative office) is made at general meeting by the Board of Founders, an entry is made in the charter, on this basis, you can apply for registration with the tax office. The director of the branch (representative office) is appointed separately, further questions on the work of the EP are resolved on the basis of his orders. The leader acts on the basis of a power of attorney. The activity of such an EP is carried out on the basis of the Regulations on the work, which must be developed, a record of its presence is also made in the charter.
- How to open a separate division of an LLC, which is a KRM? The decision to open a simple EP (KRM) is made by the hired director of the LLC, the branch is opened on the basis of his order, information is not included in the charter. The branch should function on the basis of the internal regulations of the enterprise, it is enough to enter information in them that the enterprise has an extensive network, the Regulation on the work of the KRM is not developed separately. To register with the tax office at its location, it is enough for the main enterprise to send a notification. Information about the opening of a simple EP is not included in the charter.
Blank Form P13001:
Other formalities of the procedure
The responsible person, the founder or director, must study the signs of the OP and make sure that he opens exactly such a branch, the work of which will satisfy the requirements of the company. It is mandatory to register a branch (representative office) at the time of opening within 5 days from the date the decision is made and changes are made to the charter.
Notification of the opening of the RM complex can be sent within 30 days from the date it will work. An LLC can open different branches in parallel, for example, some will be branches (representative offices), while others will be simple EPs.
Existing species
Regardless of the fact of the opening of the EP, the property that the LLC will transfer at its location belongs to it, because it is on its balance sheet as a fixed asset and other tangible assets. In the future, a branch (representative office) will be able, being on a dedicated balance, to acquire its property, which a simple OP cannot do.
Depending on the functions that are legally allowed to be assigned to the department, it can be:
Important steps and points
In addition to the functions that can be assigned to the EP, the enterprise must understand that not all tasks can be implemented through one or another department. For example, only a branch receives permission to do business. Like the main enterprise, it can obtain licenses to carry out various kinds activities in 2019.
If the activity of a representative office is subject to licensing, then it cannot be connected with a business. KRM cannot be licensed and do business, but its activities are carried out only within the framework of labor relations through employees.
Branches and representative offices can conduct their activities in that place ( locality, region) where they are located. Simple EPs carry out activities only in the territory (in the office, workshop, warehouse, other premises) where the workplaces are located.
In any case, to open a branch office, you will need to find a room to rent or purchase, the second procedure is longer and more expensive. After resolving the issue with the premises at its base, it is necessary to organize at least 1 workplace, which will be suitable for the implementation of the activities provided for the enterprise by its charter.
You should first hire employees at the location of the future branch or send them there to work with existing ones. With each new employee, you will have to conclude, for LLC employees to arrange a transfer to another position and to another region.
It is also necessary to resolve an important issue for a branch (representative office) with bookkeeping and availability. In this case, it should be noted that within a month it is necessary to register with the Pension Fund and others. Staging in the Funds of a simple EP is not carried out.
Applying
An application for registration of a SP (branch or representative office) is submitted at the place of registration of the LLC.
Along with it, other documents are submitted, which are pre-certified by a notary:
- minutes of the meeting of founders (participants, board of directors);
- developed Regulations on the work of the EP;
- charter of LLC as amended;
- power of attorney in the name of the head of the branch being opened.
The application is drawn up on a unified form C-09-3-1, it was developed and approved by the Federal Tax Service. It consists of title page, where information about the main enterprise is entered, and a sheet for the branch being opened.
The last sheets must be filled in as much as the OP opens at the same time. A director of an LLC or a representative can submit a document, in which case a power of attorney is issued for him. What else do you need to apply?
Contribute:
| Information about the LLC on the page with the code "0001" |
|
| Information about the OP on the page with the code "0002" |
|
The application is certified by the applicant's signature and seal, if any.
Registration algorithm
To create an OP of any type, you can use a simple algorithm of actions:
- Draw up the decision of the meeting of founders and make an entry in the minutes, on the basis of the latter in the charter. In another case, when opening the KRM, the general director of the LLC issues an order.
- Conclude a lease agreement with the owner of the premises in order to place the EP there, if it is not possible to purchase the property.
- Hire employees and contract with them employment contracts but not civil or work performance. If it is assumed that the OP will work for 2-3 months, and there is no need for new employees, then by order of the head of the LLC, arrange for the transfer of employees for a certain period at the location of the branch.
- Equip stationary workplaces for hired workers.
- Appoint the head of the branch (representative office) by the decision of the founders with the right to sign all documents. When a simple EP opens, it is enough to assign responsibility for its work to a responsible employee who works on the basis of the main office.
- Develop a separate Regulation on work for the branch (representative office). In relation to KRM, make adjustments to the internal regulations of the LLC.
- Submit tax documents for registration or send a notification of the opening of the OP.
- Make a decision on opening a current account and maintaining accounting. If necessary, register a branch in all Funds at the location, which occurs after opening an account.
- Get a notification from the tax office that the branch is registered.
The step-by-step instruction for the person who will deal with organizational issues is quite simple, it is much more important to make the right decision when choosing the type of department.
Tax registration
The tax office is obliged to register a new OP within 5 days from the moment the documents are submitted to the territorial office at the location of the main office, i.e. the place of registration of the LLC. Based on the applicant's documents, new information will be entered into and into the database.
In response, the tax authority will send a notification to the enterprise, through the applicant it will be possible to pick up a certified charter, an extract from the Unified State Register of Legal Entities, a notification. Registration of the EP takes place at the place of its location, despite the fact that the documents are submitted to the territorial office of the National Assembly. To register any EP, information from the Unified State Register of Legal Entities is sent to the National Assembly at the place where the branch is located.
The issue with a simple OP is much easier to solve, you only need to notify the tax office of its opening, without providing any documents. When a KRM is opened in a territory that is under the jurisdiction of the same department of the National Assembly as the enterprise, then it is not necessary to register a simple OP.
Each new EP will be assigned a separate code without fail. If an enterprise opens several EPs at once, which should belong to different territorial branches of the National Assembly, but are located within the same municipality, then it is allowed to choose one of the branches for registration.
When maintaining a separate balance sheet, the EP will submit reports at the place of its registration (location). In the future, when it is necessary to make any changes to the work of the EP, it will be necessary to notify the tax authority at the place where the main enterprise is registered within 3 days.
For registration in the PF and others after opening a current account, it is required to submit applications and information to the funds at the location of the open OP within a month and information that:
- The LLC is also registered with the PF and others;
- the branch is registered with the tax office;
- opened a current account;
- other.
Law for other cities
If the location of the new PO is another city, the registration procedure will be the same. Having received from the LLC a package of documents on registration of the branch, the territorial branch of the National Assembly the next day is obliged to notify the National Assembly at the location of the branch office, by sending the information in electronic form.
Within 5 days, the branch will be registered, and the LLC will receive a notification by registered mail.
Fundamental differences
Each individual EP can be a participant in civil, tax and labor relations within the framework of the powers assigned to it. It cannot be an independently organized legal structure because it directly depends on the LLC that opened it.
The legal possibilities of a simple EP are very limited, but when it is opened, the enterprise gets the opportunity to be on the simplified tax system. A branch (representative office) can even represent the interests of the LLC in court, but this will require a power of attorney for the head to act as a plaintiff on behalf of the enterprise.
A branch or representative office has the ability to hire employees, KRM cannot do this. None of the EPs can be brought to tax liability on their own without the main enterprise.
Accounting for the activities of a simple EP is carried out only by an LLC; for this, all primary documents are transferred to the main office. A branch or representative office can keep records, calculate salaries, taxes and contributions, make payments, submit reports, etc. - independently.
An enterprise development plan almost always involves the creation of separate divisions. All Russian subjects are endowed with such a right. economic activity. How to open a separate division of an LLC in 2019 and what threatens enterprises for evading registration - about this in the material site
The existing legislation defines and main features of a separate subdivision. However, there is no algorithm for creating new structural units in the legal norms. Let us consider in more detail the documents regulating their activities.
Separate division in legislation
According to Article 11 of the Tax Code Russian Federation, a separate subdivision (hereinafter referred to as OP) of an organization can be considered any structural unit that is territorially isolated from it, in which there are stationary jobs. Only those created for a period of at least one month can be considered such jobs. Legislation recognizes the existence of a subdivision, regardless of whether its creation is reflected in the constituent and other documents of the organization or not, as well as the powers vested in it.
Step 5. Fill in the message about the opening of a separate subdivision 2019 in case of creating a non-branch or representative office. This document must be submitted to the Tax Service within one month from the date of creation of the OP. Registration will be carried out within five working days, and the company will receive a notification.
The date of creation of the EP is the date of creation of stationary jobs. For branches and representative offices, such a date is the day the decision to establish them is made.
It is worth remembering that in addition to the above documents, the tax office may ask you to provide other papers.
Organization of a separate division
Since the Tax and Civil Codes impose certain requirements on the EP, the head of the enterprise needs to carry out some organizational measures in addition to registration:
- organization of stationary workplaces, including rent or purchase of premises, as well as Vehicle;
- endowing the structural unit with the property of the main organization;
- appointment of the head of the EP, issuance of a power of attorney to him;
- opening, if necessary, settlement accounts;
- selection and hiring of employees.
The presented list can be expanded depending on the needs of the enterprise and other factors related to the organization of its normal activities.
Responsibility for evading registration
According to paragraph 1 article 126 of the Tax Code of the Russian Federation, liability is provided for violation of the deadlines for sending a message about the opening of the OP. For such a violation, a fine of 200 rubles is due for each document not submitted on time. Officials are fined in the amount of 300 to 500 rubles. In the case of conducting activities without tax registration, the organization will be required to pay a fine in the amount of 10% of the income received, but not less than 40,000 rubles.
An expert of the Legal Consulting Service GARANT tells about which state bodies and within what time frame when creating a separate subdivision of an organization Dmitry Gusikhin.
The legislation does not prohibit legal entities from creating separate divisions that are not branches or representative offices in the sense of. However, the procedure for creating such separate subdivisions is not regulated by law.
Information about these divisions is not included in the constituent documents (please note that from September 1, 2014, information about representative offices and branches must be indicated in the Unified State Register of Legal Entities in accordance with the changes made). The emergence of a separate subdivision is not associated with the issuance of any administrative acts by the governing bodies legal entity(the relevant procedure may be determined by the internal documents of the organization, but its non-compliance does not affect the obligations of the institution arising in connection with the creation of jobs outside its location), but only with the organization's current business activities and the creation of stationary jobs outside the location of the organization itself ().
Thus, the emergence of a separate subdivision of the organization of the Tax Code of the Russian Federation connects with the simultaneous fulfillment of the following conditions:
- territorial isolation;
- the presence of stationary jobs created for a period of more than one month and equipped outside the place state registration(location) of the organization;
- conducting business through this unit;
- the employer's control of the workplace.
FORM
From February 1, 2008, when it entered into force, organizations are not required to submit an application for tax registration at the location of a separate subdivision. Such registration is now carried out by the tax authority itself on the basis of information provided by the taxpayer in accordance with within five days from the date of receipt of this information (,). Thus, within a month from the date of creation of a separate subdivision, the organization is obliged to send a message about its creation to the tax authority at its location. Failure to fulfill this obligation is the basis for bringing the organization to tax liability in the form of a fine of 200 rubles. for each unsubmitted document (see, for example,), and its officials - to administrative liability in the form of an administrative fine in the amount of 300 to 500 rubles. ().
It should also be noted that the organization is obliged, within one month, to notify in writing about the creation of a separate subdivision and to the bodies controlling the payment of insurance premiums at its location (clause 2, part 3, article 28 federal law dated July 24, 2009 No. 212-FZ "", hereinafter - Law No. 212-FZ).
As follows from , the fulfillment by the organization of the obligation to report the creation of a separate subdivision is not made dependent on the presence of a separate balance sheet, current account for this separate subdivision, as well as the accrual of payments and other remuneration to them in favor of individuals.
On the basis of the bodies exercising control over the payment of insurance premiums, are:
- PFR and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the PFR and insurance premiums for compulsory health insurance paid to the FFOMS;
- The FSS of Russia and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood paid to the FSS of Russia.
At present, the form of the notification about the creation of a separate subdivision, submitted to the body for monitoring the payment of insurance premiums at the location of the organization, is not approved, so the organization can notify the funds about the created separate subdivision in any form.
) the same rules for registration apply, and for those separate divisions, which are not in the charter of the organization, - other.
How to register separate divisions that are not in the charter
To register separate divisions that are not in the charter, you need to contact the inspection at the location of the organization. And the inspectorate at the location of the separate subdivision puts it on record. This follows from paragraph 2 article 23, paragraph 4 article 83 of the Tax Code of the Russian Federation.
If an organization has several separate divisions in one municipality, it can choose one inspection in which the divisions will be registered. You can select an inspection at the location of any of the departments. Even if the divisions are located in territories under the jurisdiction of different tax inspectorates ( par. 3 p. 4 art. 83 Tax Code of the Russian Federation).
But note that this rule only applies to separate units. If, however, in the same locality, but in the territories under the jurisdiction of different inspectorates, the head office of the organization and its separate subdivision are located, then it is impossible to select one inspectorate for accounting ( letter of the Ministry of Finance of Russia dated April 15, 2011 No. 03-02-07 / 1-126).
How to register a separate division: documents
Within a month from the day creation of a separate division the organization must notify the tax office about this ( sub. 3 p. 2 art. 23 Tax Code of the Russian Federation). The one in which the organization is registered. You need to submit the following documents:
- notification of the creation of a separate division. The form, the format and order of filling the message are approved Order of the Federal Tax Service of Russia dated June 9, 2011 No. ММВ-7-6/362 ;
- selection notice tax office. The form, the format and procedure for completing the notification are approved by order of the Federal Tax Service of Russia dated August 11, 2011 No. YaK-7-6 / 488. Send this notice only if the organization has the right to choose inspection for registration of a separate division.
Together with the message and notification, copies of documents confirming the creation of a separate subdivision can be submitted. For example, an order to create a unit.
How quickly a separate subdivision will be registered
The inspectorate is obliged to register the separate subdivision within five working days from the day when it received from the organization all the necessary
Such a structure should be isolated from the parent company and geographically removed from it. Such a structure should have stationary jobs with a period of operation of more than one calendar month (Article 11 of the Tax Code of the Russian Federation). A structural subdivision of a company may be a branch, a representative office or another separate subdivision (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation). Domestic legislation, giving companies the right to create structural divisions that are territorially separate from the main company, also gives them the right to register a separate division. Information about a separate subdivision, with the exception of stationary jobs, is indicated in the unified state register of legal entities, for which the organization creating them must submit an application to the tax inspectorate to open a separate subdivision.
Opening of a separate division of the company
It is important to remember that only branches and representative offices of the enterprise are subject to mandatory registration. Other structural subdivisions are not registered with tax inspections.
An enterprise that has opened a structural unit that is not named in the Civil Code of the Russian Federation and is separate from the main structure is obliged to notify the tax authorities of such an opening. Such a notification occurs by filling out and submitting to the tax authorities a notification in the form C-09-3-1.
Attention
The annex to the above notification form does not contain any documents confirming the creation of a structural unit not named in the Civil Code of the Russian Federation. There is no such list of documents in other norms of domestic law.
It follows that the organization sends the tax authorities only a notification of the creation of a unit. There is no obligation to register such units.
Tax officials are only notified of the actual organization of stationary jobs.
Registration of a separate division 2017: step by step instructions
C-09-3-1, and directly pointed to the application in these cases of a fine of 200 rubles for each document. This fine is provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. It must also be remembered that if a company operates through structural separate divisions and has not registered such divisions with the relevant inspections, then such an organization may be fined as early as 40,000 rubles.
Important
This responsibility follows from paragraph 2 of Art. 116 of the Tax Code of Russia. Instead of a conclusion, it should be noted that the answer to the questions, what documents are needed to register a separate subdivision and what actions need to be taken for this, directly depends on the type of subdivision being created.
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Do I need to open a separate division?
It follows from the above that, when answering the question of in what cases it is necessary to register a separate subdivision, one should indicate the need to register a branch or representative office if the owner of the enterprise makes an appropriate decision. Just as it is necessary to register the liquidation of a branch or representative office, if the owner has decided to close them.
If the obligation to register a branch or representative office is preceded by a decision to create an appropriate structure, then a slightly different situation arises with separate structural divisions, the types of which are not named in the domestic Civil Code. By virtue of Article 11 of the Tax Code of the Russian Federation, a separate subdivision is any subdivision of an enterprise that meets the sign of territorial isolation and has stationary jobs with a period of existence of at least a month.
When is it necessary to open a separate division
- only completed application form С-09-3-1
For self-submission to the tax office:
- applicant's passport
- power of attorney, in case of registration by a trustee, and not CEO enterprises
- completed application form С-09-3-1
- a copy of the completed application form С-09-3-1
Documents that may be required additionally in some inter-district tax inspections:
- Notice of registration of a legal entity at the location of a separate subdivision, branch (form С-0-9-3-1)
- A copy of the certificate of tax registration of a legal entity, certified by a notary
- Documents confirming the creation of a separate subdivision (order, lease agreement)
- Certificate for the head, accountant (in any form).
- Power of attorney (for all, except Gen.
Separate subdivisions of LLC: when they need to be registered
Info
Attach a letter of account opening to the specified list of documents.
- Repeat the same steps for the Social Security fund. The list of documents for the FSS also includes a notice of registration of the company as an insurer and a notice of tax registration of the unit.
- After 5 days from the date of submission of the application to the FIU at the location of the OP, pick up the notice of registration, one of the copies of which will be taken to the pension office where the organization itself is “listed” within 10 days. At this point, the issue of creating a remote branch can be considered closed.
As for the cost of registering a separate subdivision, there are no state fees for such actions. Your expenses will consist only of payment for notarial services for certifying copies of documents.
Registration of a separate division: how to open an op
The latter are a kind of units, but with broader powers and functions:
- Representative offices carry out the role corresponding to their name: they represent the interests of a legal entity outside its location.
- Branches, as territorially separate parts of the company, have the full range of functions, as well as the "head" organization.
Such EPs are not completely independent, but act on the basis of separate provisions, have their own property and management bodies. And most importantly, their formation is possible only through amendments to the constituent documents of a legal entity. An organization that has branches loses the right to apply the simplified taxation system. The opening of an EP that is not a branch or representative office is within the competence of the head of the organization and does not require rewriting the charter.
Registration of a separate division
After that, you need to send the entire set of documents to the tax authorities;
- fill out a notification form C-09-3-1 and submit it to the tax office of the main company.
In addition to the above actions, an enterprise opening its own structural unit must be prepared to submit other documents to the tax office. After all of the above has been completed, it can be argued that the registration of a separate subdivision with the tax office has been completed. It must be remembered that in addition to the actions aimed at registering the EP, it is necessary to perform other actions of an organizational nature:
- develop and approve a regulation on a branch or representative office;
- appoint the head of the subdivision, separate from the main enterprise, and issue him a power of attorney.
Separate divisions
Taking into account the existing differences in the procedure for registering EPs that are territorially isolated from the main enterprise, it is necessary to take into account some features in determining the date of creation of the corresponding structure. The date of creation of structural units not named in the Civil Code of the Russian Federation is the date of organization of stationary jobs. If it is necessary to find out the date of creation of structural units directly listed in the Civil Code of the Russian Federation, then such a date will be the date of the decision to create the corresponding structure. But it must be remembered that in judicial practice there is another position, according to which the date of opening of a structural unit is understood as the date of equipping workplaces and starting activities.
Registration of a separate division - step by step instructions 2018
Application for registration of a separate subdivision To register a separate subdivision with the tax office, it is necessary to issue a message in the form C-09-3-1. The application form used by organizations when opening an EP and changing their data was approved by Order of the Federal Tax Service No. ММВ-7-6 / dated June 9, 2011.
Form C-09-3-1 will be completed as follows. Page 1 contains information about the organization and its representative:
- Company TIN.
- Checkpoint of the "head" organization.
- Page number (0001).
- The code tax authority The to which the message is being fed.
- Full name of the legal entity in accordance with the constituent documents.
- Basic registration number taxpayer (OGRN).
- Number of divisions to open (0001 onwards).
- The reason for submitting the application is “1” (creation of the EP).
- The number of sheets in the document.
