The founders of a legal entity, in connection with the expansion of the business, often decide to create a separate division. To do this, the management needs to solve a number of tasks, the volume of which depends on the type of detached subdivision being opened.
It is necessary
- - documentation;
- - application.
Instructions
Step 1
To open a branch, i.e. a subdivision isolated on the territory, partially or completely performing organizational functions, make the appropriate changes to the organization's charter. Develop and approve the regulation on the branch, endow it with property. Issue a power of attorney for the branch manager appointed by the organization. For more information on what and how to do, read Art. 55 of the Civil Code of the Russian Federation.
Step 2
To create a representative office, representing the interests of the organization and carrying out their protection, indicate all information about it in the constituent documents. Appoint the head of the representative office and issue a power of attorney for him.
Step 3
If you do not intend to empower a new subdivision with the powers of a representative office or a branch, open just a separate subdivision. At the same time, keep in mind that a representative office and a branch are concepts of civil law, while a separate division is a tax term.
Step 4
Clause 2 of Article 11 of the Tax Code of the Russian Federation states that any subdivision that is geographically separated from the main organization, in which workplaces are equipped for more than a month, is considered to be isolated. Register it with the tax office, no further action is required.
Step 5
When you choose the form of a separate subdivision you need, notify the tax office of its opening, and the one in which the main office of your organization is registered. To do this, fill out an application form No. 1-2-Accounting. Do this within a month of opening the unit to avoid a fine.
Step 6
Submit the following documents to the inspection:
- a copy of the constituent documents containing information about the branch;
- order to establish a branch;
- an extract from the Unified State Register of Legal Entities, confirming the entry of information on the establishment of a branch in the register;
- a cover letter, which contains the data of the chief accountant and the head of the branch, details of bank accounts, contact numbers.
