How to open a branch of LLC
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To create an LLC branch, you need to contact the tax inspectorate at the location of the parent organization with the package of necessary documents. It is necessary to register it with the tax and extra-budgetary funds only if the branch plans to hire employees.
You will need
- - a decision or protocol on the establishment of a branch and orders on the appointment of its head and accountant;
- - copies of passports and certificates of assignment of the TIN of the head and accountant of the branch;
- - an application for registration of the branch with tax records at the location;
- - copy of the charter of the LLC;
- - copy of the memorandum of association (if any);
- - copy of the certificate of registration of the LLC;
- - A copy of the extract from the register;
- - A copy of the certificate of assignment of the TIN to the parent organization;
- - copies of the passport and TIN of the general director of LLC;
- - details of the organization;
- - copies of passports and TIN of each founder - individual or all constituent documents of the organization - founder of the parent LLC.
Instruction manual
1
You need to start by making a decision to create a branch of the LLC and making appropriate changes to the Charter. If there are two or more founders of the company, the minutes of the general meeting of the founders are drawn up. At least two-thirds of the participants in the LLC must be present at the meeting by law. When the founder is alone, his written sole decision is enough. All these documents are typical, samples are easy to find on the Internet.
Do not forget to also state the charter of the LLC in a new edition and, if necessary for the tax (specify this question in your registration inspectorate), make a copy of it.
2
Then, the branch office and changes in the charter must be notified to the registration tax office (depending on the region, it may not be the one that serves the legal address of the company) at the location of the head office of the LLC. Lawyers recommend doing this within three days from the moment of signing the minutes of the general meeting or issuing a sole decision. To do this, a tax notification is submitted in the form of P130002 with the decision to amend and a new version of the charter and paid from the current account of the state duty LLC. In a number of regions, an application for certification of a copy of the charter is required and a separate state duty is paid.
3
An application for amendments to the Unified State Register of Legal Entities is also submitted to the tax office with the corresponding section filled out and the decision to open a branch. A separate state duty is also paid for this from the current account of the LLC.
Within five days from the date of acceptance of the documents, the tax inspectorate must issue a written notice of the necessary changes. The quickest way is to get it at the inspection, but they can also send it by mail.
4
If the branch plans to create stationary jobs (or at least one) for a period of more than a month, it must be registered with the tax office. To do this, you need to contact the tax office serving the legal address of the branch and file an application for tax registration of the separate unit. Attached are copies of the decision or protocol on the establishment of the branch, a certified copy of the charter and a copy of the TIN certificate of the parent organization.
5
To register with the Pension Fund, you need to submit to its branch at the location of the branch a statement of the established form, a tax notice about its registration and a copy of the charter with information about the branch and its legal address. Applications for registration with the same documents also served in the department of the Social Insurance Fund and the Territorial Fund of Mandatory Health Insurance.
All this must be done within a month from the moment the branch was created. If the branch does not hire employees and does not pay them salaries, it is not necessary to register anywhere.
