The Civil Code defines a structural unit as a part of an enterprise located outside the location of a legal entity, performing all of its functions or only part of them. The reason for opening a structural unit may be business expansion, optimization of management processes, a desire to bring production closer to sources of raw materials, as well as the requirements of environmental standards for the placement of industries harmful to human health outside of settlements.
Instructions
Step 1
If you decide to open a structural unit: a branch, a representative office or a separate unit under tax legislation, make changes to the statutory documents. The basis for this is the law "On State Registration". According to him, you need to register these changes.
Step 2
To the tax authority that registers and in which your company is registered, submit an application for amending the statutory documents in unified form 13001. Attach the minutes of the general meeting on amendments to the constituent documents, a new version of the charter or a separate document - amendments to him, as well as a receipt for payment of the state fee. If a trustee is acting, then he needs a duly executed power of attorney.
Step 3
To open a branch or representative office, you will need to collect quite a lot of documents. First of all, it is: a set of copies of the constituent documents of the enterprise that creates the branch, certified by a notary. The charter, the constituent agreement, all the amendments and the certificate of entry into the Unified State Register of Legal Entities must be submitted in 3 copies.
Step 4
In addition, to open a branch, you will need a protocol of the general meeting on the appointment of the head, a power of attorney for the head of the opening branch (representative office), 2 copies of a notary-certified copy of the certificate of assignment of a TIN to the head enterprise, a letter from the State Statistics bodies on the assignment of OKVED codes. Attach also documents confirming the location of the branch: a copy of the certificate of ownership certified by a notary, a lease agreement, a letter of guarantee and photocopies of the passports of the director and chief accountant of the branch.
Step 5
When registering a separate subdivision, a different package of documents will be required. This term means a structural unit of an enterprise, which is geographically separated from it and where stationary workplaces are equipped. To register such a structural unit, write to the tax authority an application in form 1-2 Accounting (approved by order of the Federal Tax Service of the Russian Federation No. SAE-3-09 / 826).
Step 6
Attach to the application orders on the accounting policy of a separate unit and the appointment of its director and accountant to the positions of its director and accountant, a certificate for them, copies of TIN, OGRN, OKVED codes and a copy of the premises lease agreement certified by a notary.
