How to transfer from one tax to another

When changing the address of the location of the company, it is necessary to change the tax office. For this, each organization that encounters this problem needs to take a few simple steps.

You will need

• - copies of the constituent documents of the company (charter, memorandum of association);

• - copies of certificates of state registration and tax registration;

• - copies of certificates and notices of registration with extrabudgetary funds;

• - copies of documents containing information on the change of location (decisions, orders, leases or subleases);

• - the original of the payment order for the payment of state duty for registration of amendments.

Instruction manual

1

Knowing about the change of address in advance, protect yourself - initiate reconciliation of settlements with the tax authority. Such prudence will allow you to correct all possible errors before you begin to draw up documents to change the address and move to another tax office.

2

Get a certificate on the absence of debts to the budget before moving to another inspection, so that you do not suddenly have unclear debts that the tax to which you were attached earlier will be transferred to the new inspection.

3

When changing the tax, be sure to deregister in off-budget funds and register with those funds that are part of the new inspection. Funds, as a rule, also require reconciliation of payments.

4

Carry out the same operations with the pension fund as with extrabudgetary funds.

5

Provide the following documents to the registration authority (in Moscow this is the Interdistrict Inspectorate of the Federal Tax Service No. 46):

- a new version of the Charter or amendments to the Charter;

- a statement certified by a notary to amend the constituent documents;

- documents confirming information about the change of location (decision (protocol), lease or sublease agreements, letter of guarantee from the owner);

- the original of the payment document on the payment of state duty for the registration of amendments and the issuance of a copy of the charter.

The requirements for the submission of the above documents are stipulated by Art. 17 Federal Law "On state registration of legal entities and individual entrepreneurs."

6

Within five days from the date of receipt of the documents submitted by you to the tax authority, you will receive a new certificate of tax registration. During these days, representatives of the tax office make the appropriate changes to the constituent documents of the company. It is worth noting that the TIN (individual taxpayer number) remains unchanged throughout the existence of the legal entity, while the checkpoint (reason code for tax registration) changes when the tax office is changed.

note

If your old and new addresses are in different regions, additional difficulties may arise associated with the settlement of arrears and overpayments for taxes and fees.

The presence of arrears of taxes and fees is not a basis for extending the terms for transferring an organization to another tax office.

Useful advice

Despite the fact that the transfer from one tax to another under the law must be carried out within five days, in fact, this period can take from two to six months. In this regard, the organization may have difficulty in determining the place for filing tax returns and refunds (VAT refunds).

The current legislation does not contain an answer to this question; in practice, accountants simultaneously submit declarations to both the “new” and “old” inspections.

Related article

IFTS of Russia № 19 in Moscow

• The Federal Tax Service
• how to translate the one