When changing the address of the location of the company, it is necessary to change the tax office. To do this, each organization faced with this problem needs to take a few simple steps.
It is necessary
- - copies of the constituent documents of the company (charter, constituent agreement);
- - copies of certificates of state registration and tax registration;
- - copies of certificates and notices of registration in off-budget funds;
- - copies of documents containing information about the change of location (decisions, orders, lease or sublease agreements);
- - the original of the payment order for the payment of the state duty for the registration of the changes made.
Instructions
Step 1
Knowing about the change of address in advance, protect yourself - initiate a reconciliation of settlements with the tax authority. Such foresight will allow you to correct all possible mistakes before you begin to draw up documents for a change of address and go to another tax office.
Step 2
Get a certificate of the absence of debts to the budget before moving to another inspectorate, so that you do not suddenly have unclear debts that the tax office to which you were previously attached will transfer to the new inspectorate.
Step 3
When changing the tax office, be sure to deregister from extra-budgetary funds and register with those funds that belong to the new inspectorate. Funds usually also require payment reconciliation.
Step 4
Carry out all the same transactions with the pension fund as with the off-budget funds.
Step 5
Submit the following documents to the registration authority (in Moscow this is the Interdistrict Inspectorate of the Federal Tax Service No. 46):
- a new version of the Charter or changes to the Charter;
- a notary-certified application for amendments to the constituent documents;
- documents confirming information about the change of location (decision (protocol), lease or sublease agreements, letter of guarantee from the owner);
- the original of the payment document confirming the payment of the state duty for the registration of the changes introduced and the issuance of a copy of the charter.
The requirements for the submission of the above documents are stipulated by Art. 17 FZ "On state registration of legal entities and individual entrepreneurs".
Step 6
Within five days from the date of receipt of the documents submitted by you to the tax authority, you will receive a new certificate of tax registration. During these days, representatives of the tax inspectorate make appropriate changes to the constituent documents of the company. It is worth noting that the TIN (individual taxpayer number) remains unchanged throughout the entire existence of the legal entity, and the checkpoint (code of the reason for tax registration) changes when the tax inspectorate changes.
