To create a branch of an LLC, you need to apply to the tax office at the location of the head organization with a package of necessary documents. It is necessary to register it with tax and off-budget funds only if the branch plans to hire employees.
It is necessary
- - decision or protocol on the establishment of a branch and orders for the appointment of its head and accountant;
- - copies of passports and certificates of TIN assignment of the head and accountant of the branch;
- - an application for tax registration of the branch at the location;
- - a copy of the charter of the LLC;
- - a copy of the memorandum of association (if any);
- - a copy of the LLC registration certificate;
- - copy of an extract from the Unified State Register of Legal Entities;
- - a copy of the certificate of assignment of the TIN to the parent organization;
- - copies of the passport and TIN of the general director of the LLC;
- - details of the organization;
- - copies of passports and TIN of each founder - an individual or all constituent documents of the organization - the founder of the parent LLC.
Instructions
Step 1
It is necessary to start with making a decision on the creation of a branch of the LLC and making the appropriate changes to the Charter. If there are two or more founders of the company, the minutes of the general meeting of the founders are drawn up. At the meeting, by law, at least two-thirds of the members of the LLC must be present. When the founder is alone, his sole written decision is enough. All these documents are standard, samples are easy to find on the Internet.
Do not forget to also state the charter of the LLC in a new edition and, if it is necessary for the tax authorities (check this issue with your registering office), make a copy of it.
Step 2
Then, about the opening of a branch and changes in the charter, you need to notify the registering tax office (depending on the region, it may not be the one that serves the legal address of the enterprise) at the location of the head office of the LLC. Lawyers recommend that this be done within three days from the moment of signing the minutes of the general meeting or issuing a sole decision. For this, a notification is submitted to the tax office in the form of P130002 with the attachment of a decision on amendments and a new edition of the charter and the state duty is paid from the settlement account of LLC. In a number of regions, an application for certification of a copy of the charter must be submitted and a separate state duty is paid.
Step 3
An application for amending the Unified State Register of Legal Entities with a completed section and a decision to open a branch is also submitted to the tax office. For this, a separate state duty is also paid from the settlement account of the LLC.
Within five days from the date of acceptance of the documents, the tax office must issue a written notice of the necessary changes. The fastest way will be to receive it at the inspection, but they can also be sent by mail.
Step 4
If a branch plans to create permanent jobs (or at least one) for a period longer than a month, it must be registered with tax at the location. To do this, you need to contact the tax office serving the legal address of the branch and submit an application for tax registration of a separate subdivision. Copies of the decision or protocol on the establishment of the branch, a certified copy of the charter and a copy of the certificate of assignment of the TIN of the parent organization are attached to it.
Step 5
To register with the Pension Fund, you need to submit to its department at the location of the branch an application of the established form, a notice from the tax office about its registration and a copy of the charter with information about the branch and its legal address. are also submitted to the branch of the Social Insurance Fund and the Territorial Compulsory Health Insurance Fund.
All this must be done within a month from the moment the branch was created. If the branch does not hire employees and does not pay them salaries, there is no need to register anywhere.
