Representative offices, branches and other territorial formations of a legal entity are otherwise referred to as separate subdivisions. At the same time, these divisions themselves are not legal entities. Other territorial entities are any geographically separate subdivisions, at the location of which for more than a month, there are equipped workplaces. For the full functioning of a separate subdivision, it must be registered at the location.
Instructions
Step 1
You need to submit the following documents to the tax authority within a month after the creation of a separate subdivision: - at the location of the legal entity: a message on the creation of a separate subdivision (form No. С-09-3) - at the place of creation of a separate subdivision: an application for registration of a separate subdivision (form No. 1-2-Accounting)
Step 2
If a legal entity is already registered at the time of the creation of a separate subdivision, then it will be enough to provide a message to the tax authority (form No. С-09-3).
Step 3
In cases where the organization is not registered at the location of the representative office (branch), an application for registration can be submitted to the tax authority, which is authorized to carry out state registration of legal entities. At the same time, an application is submitted in the form No. Р11001 (12001, 13001) or No. Р13002.
Step 4
When registering a branch (representative office), in addition to the application, you must attach: - a copy of an extract from the Unified State Register of Legal Entities containing information about the branch (representative office), and if it is about another territorial unit - a copy of the document on the creation of a separate subdivision - a copy of the certificate of registration registered as a legal entity - a copy of the certificate of registration of a legal entity - a copy of the charter - an order to create a separate subdivision, as well as the appointment of a director, an accountant - a provision on a separate subdivision - copies of the passport data of a director, an accountant (both a separate subdivision and a legal entity) All copies must be properly certified.
Step 5
After the tax authority has received the application and documents, within five days, the registration of a separate subdivision is carried out, about which a corresponding notification is sent. It is worth paying attention to the fact that the date of creation of a separate subdivision will be considered the date of setting, and if we are talking about a branch (representative office), then from the date of entering the information into the Unified State Register of Legal Entities.
Step 6
If an organization has several separate subdivisions that are located in the same city, but in the territories of different tax authorities, it is possible to register them with one authority, at its own discretion.
