Every modern company that needs to expand the scope of its activities has the right in the Russian Federation to open various separate subdivisions represented by representative offices or branches. They are assigned a specific individual address. They are vested with the specific legal status indicated in the title. They are granted various rights and obligations listed in Art. 55 GK. But at the same time, the owners of the organization should have a good understanding of how the registration of separate units is performed. The procedure involves the transfer of numerous documents to the Federal Tax Service and other state funds and organizations.
Division concept
It is represented by a representative office or branch of the main company, which needs to expand the geographic scope of its business. To open such a unit, the following conditions must be met:
- the branch should be geographically remote from the main company;
- it is possible to equip jobs with the necessary equipment for the performance of official duties by specialists.
Registration of a separate division does not imply the opening of a new independent company, therefore, it is not assigned the status of legal entity. Such a branch does not have any legal independence. All goals, nuances and tasks of the work are developed exclusively by the parent organization. The company itself is engaged in accounting and tax accounting for all representative offices.
Legislative regulation
The process of opening different divisions is strictly regulated by different legislative acts. These include:
- Art. 11 Tax Code contains the basic definitions of such a production structure, and also describes the characteristics that it should have;
- Art. 19 NK says that the branches of any organization must pay taxes based on the results of their activities;
- Art. 288 of the Tax Code indicates that work should be done at the registration address;
- Art. 23 and Art. 53 of the Tax Code describe the rules for registering a unit, as well as the responsibility that applies to company management in identifying serious violations;
- Art. 55 Civil Code determines how the branch differs from the representative office;
- Federal Law No. 129 contains information on how correctly companies should register their units, as well as state organizations that should be notified about this.
In violation of any of the above legislation, the company will be held liable.
What do you need to know?
Managers who decide whether to open a unit should be well versed in how to complete this process. You need to focus on Art. 11 Tax Code, which indicates all the basic requirements for such a branch.
Optimum functioning is allowed taking into account the requirements:
- the incorporation documents of the company should include information on the registration of separate divisions;
- the owners of the enterprise are required to approve a special Regulation containing information on the nuances of the functioning of the representative office;
- the head of the unit is appointed, to whom the power of attorney is drawn up, allowing him to perform various actions related to the management of the branch;
- special internal documentation is issued by the management of the company, the main purpose of which is to determine the rules, functions and features of the functioning of each unit.
When a unit is opened, the management of the company independently decides whether a branch or representative office will be formed. The branch is located at its own individual address. He performs all the functions of the main enterprise, and also represents it under Art. 55 GK. Representation is distinguished territorially from the parent company. Its main purpose is to represent and protect the interests of the organization.
Why are additional units opening?
The need for this process may be due to various reasons. Most often, registration of separate units is required in such situations:
- the company plans to expand the geographic scope of activities, therefore it is required to reach as many people as possible included in its target audience;
- an aggressive company policy is being pursued, therefore it is necessary to cover a geographically completely specific region;
- regions where the most profitable to carry out activities in a particular direction are selected;
- it is necessary to satisfy the demand of customers living in other cities;
- widespread brand promotion in different cities of Russia;
- reduction of the risk of bankruptcy, since it is possible to move production capacities in different cities, and if one of the divisions is unprofitable, it can be supported during the crisis at the expense of funds from other regions.
The registration process of any representative office should be carried out only taking into account the main provisions of the law. If an individual address is assigned to the production structure, and at the same time it is planned to work for a month or a longer period of time, then registration with a tax separate division is absolutely necessary. This requirement is contained in Art. 23 Tax Code.
Registration process
Initially, the management of the company must make an appropriate decision, on the basis of which it is required to open a branch or representative office. Step-by-step instructions for registering a separate unit involves the implementation of successive steps. Each of them is important, therefore it is recorded by official documents. These steps include:
- a meeting of the founders of the enterprise is formed, it considers the need to open a division;
- appropriate decision is taken, drawn up by the minutes of the meeting;
- an order is issued;
- the registration form of a separate division is selected, since it can be a branch or representative office of an enterprise;
- the optimal place for work is determined, which is equipped with all necessary means, so that employees cope with their basic duties;
- within 30 days after the work of the unit begins, a notification is required to be sent to the Federal Tax Service, for which the standard form S-09-3-1 is used, and the tax department is selected for this at the location of the branch;
- Further, it is required to register the unit in the FSS and PF, but this is required if the branch has its own bank account, it draws up its own balance, and there are also hired employees for whom it is necessary to transfer funds to the funds;
- if the name of the unit or its address changes already during the operation of the structural unit, then the Federal Tax Service must also be notified about this.
A process is not considered too complicated if it is well understood. Be sure to register in a tax detached unit. If this is not done in a timely manner, then the company will be held administratively liable.
What documents are needed?
Before the direct registration process, company management should take care of the preparation of certain documentation.
Documents for registration of a separate division in the Federal Tax Service:
- passport of the representative of the company, which must be one of the owners of the company;
- if a proxy is involved in the process, then he must have a power of attorney certified by a notary;
- order to organize the unit;
- certificate of registration of the enterprise with the Federal Tax Service;
- application for registration of the branch.
All these documents should be submitted to the Federal Tax Service. If you need to contact the PF, then the documentation is transmitted:
- certificate of registration of the company itself in the PF;
- a copy of the order on the creation of the unit, and it must be notarized;
- application, the formation of which will require a special form issued by the PF.
Based on these documents, a company representative receives a notice of registration of the branch.
Registration in the FSS of a separate unit involves the preparation of documentation:
- order to open a representative office;
- constituent securities of the company;
- notification from the PF about the registration of the unit;
- sv-about registration of the company in the FSS.
Based on this documentation, employees of the institution issue a special notice confirming that the branch has acquired the status of the insured.
Registration Dates
The duration procedure depends on how the successive steps are performed correctly. The deadline for registering a separate division does not exceed one month as a standard. The procedure must be started within 30 days from the moment the representative office actually begins to function.
Nuances of contacting the Federal Tax Service
When opening a branch, it is absolutely necessary to notify the employees of the Federal Tax Service about this. Such a procedure is called registration of a separate unit at the IFTS. The process is carried out after the representative office has been created, and changes can also be made to the constituent documents of the organization. You can use different methods to send a notification:
- direct visit to the tax office by one of the founders or a trustee;
- sending a document by registered mail, and additionally, an inventory of the attachment is required;
- use of the Gosuslug portal or the Federal Tax Service website, through which a notification is sent in electronic form.
The procedure for registering a separate division assumes that within 5 days after the transfer of documents to the employees of the Federal Tax Service, the company receives a notice of registration of the branch. This document prescribes the checkpoint of the structural unit. It should be used in the preparation of various documents. If the application for registration of a separate subdivision is not submitted to the Federal Tax Service in a timely manner, this serves as the basis to hold the management of the company accountable.
FSS notification nuances
You should contact this state fund after a notification is received from the Federal Tax Service. Registration in the FSS of a separate unit is a simple process that is required under the conditions:
- the representative office has its own separate balance sheet;
- its employees conduct independent accounting, which is certainly prescribed in the accounting records of the company;
- salaries are accrued to all employees of the branch, as well as various bonuses or other payments;
- There is a separate bank account.
For registration, it is required to submit to the FSS a corresponding application and other documents from the company. It is often required to obtain a preliminary certificate from the bank where the current account is opened in order to provide the details of this account. Documentation can be transmitted during a personal visit to the institution, through electronic communication channels or by sending them by mail.
Nuances of registration in the PF
A standard set of documents is being prepared and transmitted to PF employees. The procedure for registering a separate unit in the Pension Fund assumes that within 5 days after the transfer of the documentation a notification will be received. It says that the representative office has been registered with this fund.Two copies will be received, since one should be in the parent company, and the other will be transferred to the employees of the branch.
How to register a cash register?
Based on Federal Law No. 54, all cash registers used by companies or their branches must be registered with the Federal Tax Service. Registration of the cash desk of a separate division can be performed in two ways:
- submitting a paper application for registration to the branch of the Federal Tax Service at the location of the branch, after which a card is issued at the online cash desk;
- filing an application online on the official website of the Federal Tax Service.
The application shall indicate the name of the unit, its TIN, address and place of installation of the online cash register, the name of the equipment, its serial number and information about the nature of the calculations. Since February 2017, it is required to install and register only online cash desks, so the old CCPs do not apply.
Responsibility for Violations
All company owners who want to expand their business should know how to open branches. Registration of a separate division of the organization must be performed within 30 days after the actual start of work of this structural unit.
If requirements are violated, then different penalties are imposed for business owners:
- filing a notice to the Federal Tax Service about the opening of the unit late - a fine of 10 thousand rubles;
- the work of the branch without notice to the FTS, PF and FSS - 10% of the income received in the process of activity, but the fine cannot be less than 40 thousand rubles .;
- untimely submission of notifications to the PF or FSS - from 5 to 10 thousand rubles.
In addition, the culprit is identified, after which the official is individually brought to administrative responsibility, therefore a fine of 2 to 3 thousand rubles is transferred to him.
Nuances of opening a unit
With the correct opening and registration of a branch or representative office, some features of functioning are taken into account, which include:
- contributions for insurance of employees of the unit are made at the location of the parent organization;
- Personal income tax is paid for employees at the location of the structural unit;
- the unit is considered to be created on the day when it is assigned an address, and there is at least one employee, therefore the first day a person goes to work is represented by the day the branch was formed;
- Individual entrepreneurs cannot open units, since they are not legal entities;
- any such structural unit should be registered regardless of the direction and specifics of the work.
If the above requirements are violated, then this leads to the fact that the company is held liable. Therefore, it is advisable to carry out the process of creating a unit with full control by an experienced accountant employed in the company. In this case, you can avoid numerous errors and the negative consequences of breaking the law.
Conclusion
Thus, when opening any separate subdivisions, companies should have a good understanding of the rules and procedure for its registration. For this, it is taken into account that the notification should be sent not only to the Federal Tax Service, but also to the FSS and PF. It is important to understand the deadlines for sending the document, which other papers are attached to it, and what are the consequences of violations of the law. With the correct registration process, the branch can work officially, representing and protecting the interests of the enterprise. At the same time, he will have his own address and checkpoint.