How to arrange a branch

The branch, representative office and separate structural unit are located outside the location of the parent company, but are not independent legal entities, therefore, state registration of these structural units is not required. To register a branch, it will be enough for you to put it on tax accounting.

Instruction manual

1

Information about existing and newly opened branches must necessarily be reflected in the constituent documents of a legal entity. In the event that at the general meeting of the founders it was decided to open a branch, this decision should be recorded, and the protocol should 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.

2

Registration of the branch with the tax office must be made within 30 days from the date of the decision to open it. Submit to the tax office at the location of the branch documents: application for tax registration of the branch, information about the taxpayer: its name, address, position on the branch, a notarized copy of the protocol with the decision to open the branch, appoint its head and a power of attorney for it.

3

In addition, prepare a package of constituent documentation of the parent company, a certificate of tax registration and registration in the Unified State Register certified by a notary. Attach documents that confirm 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 a joint activity agreement (simple partnership). All documents must be certified by a notary.

4

To register a branch, attach also the order on the appointment of the chief accountant, certify it with the signature of the director of the parent organization and its seal. From the parent organization, write a tax payer information letter. Fill all the documents into the folder and fill out the cover page so that they are not lost in the tax office.

5

The tax office in which the parent company is registered must also be notified of the opening of the branch. Submit to it a notice of this and a certified copy of the application that was submitted to the tax authority at the location of the branch.

6

After the branch is registered with the tax authorities and receives its TIN, register it with non-budget funds as a single social tax payer. To do this, prepare the necessary documents for each fund: an application for registration, a regulation on a branch, a protocol with a decision on opening a branch and the appointment of its head, a power of attorney for it. The funds will also require certified copies of the documents of the parent company: constituent documents, certificates of registration and tax registration, a 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.

7

Documents to extrabudgetary funds will be accepted on the basis of a power of attorney for the branch manager. Each fund has its own procedure for their admission: for the Pension Fund, certify all documents with a notary, simple copies can be submitted to the Compulsory Medical Insurance Fund, and simple copies with the presentation of the originals or notarized to the Social Insurance Fund.