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Paragraph 4 of Article 83 of the Tax Code of the Russian Federation establishes that registration with the tax authorities of a foreign organization at the place of its activities in the territory of the Russian Federation:
through accredited branches, representation is carried out on the basis of information contained in the state register of accredited branches, representative offices of foreign legal entities;
through other separate subdivisions is carried out on the basis of an application for registration of such an organization, unless otherwise provided for in paragraph 3 of article 83 of the Tax Code of the Russian Federation.
In accordance with paragraph 3 of Art. 4 of Law No. 160-FZ, a foreign legal entity has the right to carry out activities on the territory of the Russian Federation through a branch, representative office from the date of their accreditation, unless otherwise provided by federal laws. The day of accreditation of a branch, representative office of a foreign legal entity is recognized as the day of making the corresponding entry in the register of accredited branches, representative offices of foreign legal entities.
Thus, in order to legalize business in Russia, a foreign company needs to obtain accreditation of a branch in the Germany WhatsApp Number List Russian Federation, without which it will not be able to register with the Russian tax authorities through its branch. Registration with the tax authorities of a foreign organization at the place of its activities in the territory of the Russian Federation through an accredited branch is carried out on the basis of information contained in the state register of accredited branches of foreign legal entities.
In addition, it should be noted that registration with the tax authority at the location of real estate and (or) vehicles is carried out on the basis of information provided by the authorities specified in Art. 85 of the Tax Code of the Russian Federation. The organization is subject to registration with the tax authorities at the location of real estate belonging to it on the basis of ownership, the right of economic management or operational management (clause 5, article 83 of the Tax Code of the Russian Federation).
Paragraph 1 of Article 21 of Law No. 160-FZ determines that accreditation of branches of foreign legal entities is carried out by the federal executive body authorized by the Government of the Russian Federation to accredit branches, representative offices of foreign legal entities.
Decree of the Government of the Russian Federation of December 16, 2014 No. No. 1372 "On Amending the Regulations on the Federal Tax Service and Recognizing Some Acts of the Government of the Russian Federation as Invalid" of the function of accrediting foreign branches from 01.01.2015. assigned to the Federal Tax Service of Russia.
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发表于 2023-3-29 11:56:47
