Articles 83, 84, 86 of Part I of the Tax Code of the Russian Federation and the RF Tax Ministry Decree No АП-3—06/124 of April 7, 2000 «On Approval of Regulations for the Registration of Foreign Organizations with the Tax Authorities» and the RF Tax Ministry Decree No БГ-3—09/426 of July 28, 2003 «On Registration of Foreign Organizations with the Tax Authorities» set forth regulations for registering foreign organizations with the tax authorities in relation to the opening of accounts on the territory of the Russian Federation, purchase of real estate or motor vehicles, registration of branches/representative offices of foreign organizations.

Under the Tax Code of the Russian Federation, for tax control purposes taxpayers are required to register with the tax authorities at the location of the organization, at the location of its separate subdivisions, at the location of the taxable immovable property and vehicles, belonging thereto.

The application for the registration of a foreign legal entity shall be submitted within 30 days after the registration in the Russian Federation of the title to property or the right of possession and (or) the right of use and (or) disposal of immovable property or motor vehicles, or conveying to the territory of the Russian Federation property, referred to herein; in case of exemption from registration — within 30 days after the acquisition of the rights specified herein.

A foreign organization, which owns immovable property, shall be registered with the tax authorities at the location of the property. A foreign organization, which owns vehicles, including those falling into the category of immovable property under the legislation of the Russian Federation, shall be registered at the location of the vehicles.

Foreign and international organizations with no subdivisions in the Russian Federation, which open bank accounts on the territory of the Russian Federation, are registered in accordance with Section 3 of the Regulation on the Registration of Foreign Organizations with the Tax Authorities, approved by the Tax Ministry decree № АП-3—06/124 of April 7, 2004. The abovementioned organizations shall be registered with the same local tax authority as the bank where they open their ruble and currency accounts.

List of documents required for registration with the tax authorities

  • An application for registration (standard form);
  • A legalized extract from the Trade Register or a Certificate of Incorporation or any other document indicating the registering authority, the registration number, the date and place of registration. Originals are not required — duly certified copies are accepted. Organizations exempt from special registration (incorporation into the Trade Register, etc) submit legalized copies of constitutive documents or other documents confirming issue of a business license;
  • A certificate issued by foreign tax authorities (in free form) confirming registration of a foreign organization as a taxpayer in the country of incorporation with the Taxpayer Identification Code (or its equivalent) indicated;
  • The resolution of the authorized body of a foreign organization to establish a subdivision in the Russian Federation and in case of its absence — a copy of the agreement governing its activities in the Russian;
  • A Power of attorney issued by a foreign organization to the head (executive manager) of the subdivision;
  • Lease agreement (or its equivalent) specifying the address in Moscow;
  • A Power of attorney to the authorized person to represent the interests of the organization at the Federal Tax Service Interdistrict Inspectorate № 47.

You are also requested to provide our specialists with the following information: SWIFT code of the bank, where the organization holds an account, the account number,current and legal address of the RF subdivision, accommodation address of the head in the Russian Federation or abroad, his/her date and place of birth, a telephone/fax number of the RF subdivision , current address of the organization abroad, information about the organization founders: a company name of a legal entity or a full name and passport particulars of an individual, location or place of residence, the Taxpayer Identification Number or its equivalent, stockholding (%), types of activities of the organization in the Russian Federation and abroad, authorized capital of the organization.

In case of registration related to the purchase of immovable property or vehicles:

  • Duly certified copies of documents confirming registration of the property (inclusion in the Register) and documents confirming title to the property or right of possession and (or) use and (or) disposal;
  • Duly certified documents relating to the vehicle.

In case of registration related to opening an account:

  • Full company name, address, Taxpayer Identification Number and Taxpayer Record Validity Code of the bank where accounts are to be opened;
  • Types of accounts to be opened with currency indicated.

The list of documents is not exhaustive and can be modified after consultations before we proceed.

Documents submitted in a foreign language are to be enclosed with a Russian translation and duly certified.

Fee — RUR 15,000

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С 14 августа 2017 года Ольга Пономарёва и Кира Гин, управляющие партнеры Группы компаний «Содействие Бизнес Проектам» объявили о раздельной работе с сохранением практик и компетенций по налоговым, юридическим и аудиторским вопросам.    

 Ольга Пономарёва   

Тел. 8 (495) 506-76-86, 8 (917) 579-92-96
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Кира Гин

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e-mail: 1@ginlegal.ru
www.ginlegal.ru