How to create a separate division

The founders of the legal entity in connection with the expansion of the business often decide to create a separate division. For this, the management needs to solve a number of problems, the volume of which depends on the type of detached unit to be opened.

You will need

• - documents;
• - statement.

Instruction manual

1

To open a branch, i.e. a unit isolated on the territory that partially or fully performs organizational functions, make the appropriate changes to the organization’s charter. Develop and approve the regulations on the branch, endow it with property. Issue a power of attorney for the branch manager appointed by the organization. To learn more about what and how to do, read Art. 55 of the Civil Code of the Russian Federation.

2

To create a representative office representing the interests of the organization and implementing their protection, specify all information about it in the constituent documents. Appoint the head of the representative office and draw up a power of attorney for him.

3

If you do not intend to give the new unit the authority of a representative office or branch, open just a separate unit. At the same time, keep in mind that a representative office and a branch are concepts of civil law, while a separate unit is a tax term.

4

Clause 2, Article 11 of the Tax Code of the Russian Federation says that any unit that is territorially separate from the main organization, in which workplaces are equipped for more than a month, is considered to be separate. Register it with the tax office, no further action is required.

5

When you select the form of a separate subdivision you need, notify the tax inspectorate about its opening, and the one in which the main office of your organization is registered. To do this, fill out the application form No. 1-2-Accounting. Do this within a month after opening the unit to avoid a fine.

6

Provide inspection with the following documents:

- A copy of the constituent documents containing information about the branch;

- an order to establish a branch;

- extract from the Unified State Register of Legal Entities confirming the entry of information on the establishment of a branch in the register;

- a cover letter, which contains the data of the chief accountant and the branch manager, bank account details, contact numbers.

note

If several separate subdivisions are opened in one municipal district, but in the territories of various tax inspectorates, then all of them can be registered in one inspection.

Useful advice

Civil law does not impose special requirements for the creation of a separate unit that is not a representative office or branch. Therefore, if you do not want to develop a regulation on the unit and change the constituent documents, it is more convenient to open this type of unit.