No matter how strange it sounds, but to create separate division of a legal entity can unintentionally. Such cases are quite common in practice. Often this "unintentional" action entails a number of negative consequences. Let us consider further what constitutes separate division of a legal entity. 
Definition
Separate structural unit of a legal entity is an enterprise opened by the main organization and meeting a number of requirements established by law. For a company to be recognized in this status, a number of conditions must be observed. First of all, such an enterprise must have fixed-type workplaces equipped properly. They will be considered created if formed for a period exceeding a month. Another requirement is territorial isolation from the main organization.
Nuances
It is worth noting that separate division of a legal entity will be considered as such regardless of whether the process of its formation is reflected in the constituent or other organizational and administrative documentation or not. If it has begun work, then the requirements of the law must be observed. Authorization and functions of a separate division of a legal entity.
Workplace
Its concept is disclosed in the 209th article of the TC. A worker is a place where a citizen arrives to carry out his production activities. Moreover, it should be indirectly or directly controlled by the employer. Recently, so-called "remote (virtual) offices" have become very common. Employees of many enterprises work at home, using their technical means (computers, in particular).
The living space of these citizens, of course, cannot be controlled by the employer, either directly or even indirectly. Accordingly, in this caselegal entity not created. Another very important fact should be taken into account. The workplace must be created by the legal entity itself. It does not matter whether the premises in which it will be formed, or owned, will be rented. For example, a cleaning company sends an employee to the office to the client to carry out daily cleaning for two months. In this case, there will not be a division, since the premises or even a separate part of it does not belong to the tenant. In this situation, the employee is considered a business trip. 
Ministry of Finance Opinion
The Ministry believes that consideration of each case of the potential creation of a unit should be carried out taking into account specific circumstances and factors. Experts explain that the decision on the absence or presence of signs of such an enterprise should be carried out taking into account the essential conditions of the agreements (the provision of services, work, lease, etc.) that were concluded between the organization and the counterparty. All factual circumstances related to activities carried out should be taken into account. Russian legal entities. Separate units an organization can have a lot. Legislation does not contain any restrictions in this regard.
Territorial isolation
This is the second sign that an enterprise opened by the main organization should comply with. The legislation lacks a clear definition of it.According to experts, territorial isolation involves the location of a legal entity outside the place of the main organization. In this case, the main address of the latter should be indicated in the constituent documentation.
Classification
What can be separate units? Branches and representative offices of legal entities - two main types of enterprises opened by the main organization. Each of them has a number of features. Representation is a separate division of a legal entity, which operates in a territory other than that indicated in the constituent documents of the parent organization, expresses its interests and ensures their protection. The concept is disclosed in the 55th article of the Civil Code (paragraph 1). A branch is a separate division of a legal entity, which operates in a territory other than that which, again, is indicated in the constituent documents of the parent organization and implements all its tasks or some specific part of them. The definition is present in the above article in paragraph 2. Thus, the branch is a separate division of a legal entity that performs a fairly large amount of tasks. 
Requirements
The legislation does not prescribe the mandatory development of provisions on the basis of which they will act Separate divisions of a legal entity. The form of this normative act, respectively, is not included in the number of unified ones. However, in practice, model provisions have been developed that the organization can follow. It should also be noted that information about the created separate divisions should be present in the constituent documentation of the parent enterprise. The corresponding requirement is established in paragraph 3 of the 55th article of the Civil Code. The standards allow the activities of units without a manager.
Important point
It should be emphasized that stand-alone division of a legal entity the implementation of the activities of the parent organization cannot be an independent subject of tax and civil law relations. They have an obligation to make mandatory budgetary contributions. But in this case we are talking about the activities of the parent organization through its separate division.
Registration
The law provides for a procedure that ensures the recognition of the legitimacy of the activities separate division of a legal entity. check in produced by the tax authority at the location of the created enterprise. In this case, registration must be carried out within one month from the date of establishment of the enterprise. The corresponding order is contained in the 83rd article of the Tax Code (paragraph 4). 
Features of the procedure
In practice, it happens that stand-alone division of a legal entity activities of the parent organization, did not start work during the first month from its inception. In this case, it is not necessary to file an application with the Federal Tax Service. If, after 2 months, the enterprise nevertheless began work, then it is necessary to register on a mandatory basis. At the same time, accordingly, to do this without violating the provisions of the Tax Code does not work. Experts recommend still registering the unit within the statutory period, even if it will not work in the first month. Formal compliance with the procedure will avoid many problems in the future.
Notification
In addition to registering the unit at its location, the parent organization must notify the tax office at its location of the establishment of the enterprise. A similar notice is mandatory in the event of the closure of the company. In the latter case, a notice must be sent within a month. The message is issued by f. S-09-3. 
Compliance with the opening of several enterprises
If the organization creates several units within the municipality in which it operates, then there is no need to re-register. The corresponding provision is enshrined in Article 83 in paragraph 1. In such a situation, the parent company is only required to send a message to the Federal Tax Service about the establishment of the unit. Notification is carried out according to the rules of the 23rd article (paragraph 3).
If several subdivisions are located in one MO, but in territories under the jurisdiction of various inspections, registration can be carried out by the control body at the address of one of them. It is determined by the parent company. Having made a decision, the organization sends a letter to the inspection. Accordingly, it is sent to the inspection, which is located at the location of the selected enterprise. The notification is issued on f. KND No. 1111051.
Actual and legal address
Quite often in practice, these two concepts are identified. Legal address means the location of the organization. Its definition is regulated by the Civil Code, 54th article (paragraph 2): it is established that the address of the location of the enterprise corresponds to the registration address. This procedure is carried out in the territory where the permanent executive body of the company is located. If it is absent, the registration address coincides with that of another person or entity that has the right to act on behalf of the enterprise without a power of attorney.
The actual address is the address at which the company operates. Some territorial tax inspectorates on this issue express the following opinion. They believe that the unit operates at the actual address, and the parent organization is located at the legal address.
Many experts consider this approach incorrect. As the legislation indicates, one of the key features of a unit is its territorial isolation. If the company operates at an address that differs from that recorded in the constituent documentation, it does not meet this criterion. The fact is that in this case there is no one at the legal address, respectively, the parent organization is absent. And its presence is a prerequisite by default. 
A responsibility
If abouta subsidiary branch of a legal entity located at an address different from that at which the parent company operates, it is not registered in the established manner, the Tax Code provides for different types of sanctions. First of all, for violation of the deadlines, the perpetrators face a fine of up to 5 thousand rubles (v. 116). A double increase in recovery will occur if the delay is allowed for more than 90 days. It should be noted that there are no sanctions for not informing the Federal Tax Service about the closure or creation of a subdivision of the Tax Code.
Article 117 establishes liability for work without registration. The amount of monetary penalties at this rate is significantly larger. So, the 117th article establishes that for conducting activities in violation of the registration rules a fine of 10% of the profits made in the course of such work is imposed. In this case, the amount of recovery cannot be less than 20 thousand rubles. If the activity was carried out for more than 3 months, then the size of the fine doubles. Article 116 is applied if the parent organization did not send an application for registration by the due date, and the 117th norm - if the control body revealed the fact of carrying out activities without registration.
The specifics of judicial practice
It is believed that the 117th article applies to conducting business without registration in general, and not specifically units. In other words, if an enterprise is registered, then it cannot be imputed sanctions for working through another company it has opened. Meanwhile, far from all judicial instances share this opinion.To avoid problems when expanding the business, experts recommend that all the requirements of the law be followed.
FIU
Units that have a dedicated balance, payroll and payroll salaries are subject to registration in the fund. Registration is based on the data of the register. The tax inspectorate within five days from the date of receipt of the notice on the formation of the unit sends them to the FIU at the location of the OP. The Fund, in turn, gives the policyholder 2 copies of the notice. One of them must be transferred to the FIU within ten days at the location of the parent organization. 
FSS
To register with this fund, the unit must also have an independent balance sheet, the employees to whom it accrues salaries, and also a current account. Registration is carried out in the territorial office of the FSS at the address of the OP. From the date of creation of the unit, the parent company submits an application and copies in thirty days:
- Sv-va about state registration.
- Notifications of registration with the Federal Tax Service (separately for the OP and the parent organization).
- Documents confirming the creation of the unit. This may be a charter in which there is relevant information, a power of attorney provided to the head of the OP.
- Information letter from the statistics authority.
- Notifications of registration with the FSS of the main organization.
- Information from the bank about r / s, if they were open at the time of applying to the fund.
Personal income tax
The tax is calculated on the basis of the amounts paid to employees of the respective units. PIT is deducted at the location of each enterprise opened by the parent organization. It is necessary to submit reports to the inspection at the address of the accounting of the OP. In some cases, the employee enters into an agreement with the parent organization, and conducts labor activities in the unit. In such situations, the payment of personal income tax is made at the IFTS at the address of the OP. If the registration of the unit with the tax authority was not made at the beginning of the month, the tax is transferred in proportion to the share of the salary issued to the employee during the labor activity. It should be noted that the payment of personal income tax, as well as the submission of financial statements, is carried out only when the OP has an independent balance and a bank account. Otherwise, this responsibility rests with the parent company. It carries out the deduction of personal income tax and the submission of tax reports to the inspection, which is registered.
Insurance premiums
They are calculated on the basis of the salary of employees of the unit. Payments are made to the budget of the region in which the OP is located. Reporting must be submitted to the FSS branch or the FIU department, where a separate unit was registered. When expanding a business, it is necessary to take into account the obligations that the law places on the enterprise. Among them, the timely deduction of taxes and contributions to funds. Violation of regulations will result in liability.