A branch, a representative office and a separate structural unit are located outside the location of the head enterprise, but are not independent legal entities, therefore, state registration of these structural units is not required. To register a branch, you just need to register it with tax records.
Instructions
Step 1
Information about existing and newly opened branches must be reflected in the constituent documents of the legal entity. In the event that at the general meeting of founders it was decided to open a branch, this decision must be recorded, and the minutes must be drawn up accordingly. After that, make the necessary changes to the charter and indicate in it the name of the branch and the address at which it is located.
Step 2
Registration of a branch with the tax office must be made within 30 days from the date of the decision to open it. Submit the following documents to the tax office at the location of the branch: an application for tax registration of the branch, information about the taxpayer: its name, address, regulations on the branch, a notarized copy of the minutes with the decision to open a branch, the appointment of its head and a power of attorney for him.
Step 3
In addition, prepare a package of constituent documents of the parent company, a certificate of tax registration and entry into the Unified State Register of Legal Entities, certified by a notary. Attach documents confirming the location of the branch, a certificate of ownership of the building in which it is located or a lease (sublease) agreement, as well as an agreement on joint activities (simple partnership). All documents must be certified by a notary.
Step 4
To register a branch, attach also an order on the appointment of a chief accountant, certify it with the signature of the director of the parent organization and its seal. Write a taxpayer information letter from the parent organization. File all documents in a binder and arrange a cover page so that they do not get lost in the tax office.
Step 5
The tax office in which the parent company is registered must also be notified of the opening of a branch. Submit a notice of this and a certified copy of the statement that was submitted to the tax authority at the location of the branch.
Step 6
After the branch is tax-registered and receives its TIN, register it with off-budget funds as a payer of the unified social tax. To do this, prepare the necessary documents for each fund: an application for registration, regulations on the branch, a protocol with the decision to open a branch and the appointment of its head, a power of attorney for it. The funds will also require certified copies of the parent company's documents: constituent documents, certificates of registration and tax registration, notification to the tax office at the location of the branch, documents confirming it, an order for the chief accountant and a letter about the tax payer.
Step 7
Documents to non-budgetary funds will be accepted on the basis of a power of attorney to the head of the branch. Each fund has its own procedure for accepting them: for the Pension Fund, certify all documents with a notary, simple copies can be submitted to the Compulsory Health Insurance Fund, and simple copies can be submitted to the Social Insurance Fund with the presentation of originals or notarized.
