Conducting activities at an address other than the legal address with the creation of stationary jobs obliges the enterprise to register a separate division. Which control authorities must be registered with in order for a business to be considered legal? In what time frame do documents need to be prepared? We will answer the questions in our article.

Registration of a separate division 2017: step-by-step instructions

According to paragraph 2 of Art. 11 of the Tax Code, the concept of a separate subdivision (SU) means any subdivision that is territorially isolated from the enterprise, at the address of which at least one stationary workplace has been created. In this case, a worker includes a place created for a period of more than 1 month, under the control of the employer enterprise (Article 209 of the Labor Code). Based on these legislative norms, registration of a separate division is mandatory if it is intended to attract outside labor.

Pay attention! There is no need to create an EP if jobs are not provided, as well as in the case of attracting employees under the GAP, on home-based or remote employment terms. In addition, they are not required to register separate subdivisions of individual entrepreneurs that have the right to operate throughout the territory of the Russian Federation.

Registration of a separate division with the tax office

From the moment of creation of the OP, registration of a separate division with the tax office must be completed within 30 days. (subparagraph 3, paragraph 2, article 23 of the Tax Code). According to paragraph 1 of Art. 83 of the Tax Code, registration by legal entities is carried out at the location of each of the existing OPs. Violation of the approved deadline and conducting activities in the department without registration leads to the collection of penalties under Art. 116 Tax Code (10,000 rubles and 10% of income, minimum 40,000 rubles), as well as administrative liability under Part 2 of Art. 15.3 of the Code of Administrative Offenses (2000-3000 rubles per official).

The procedure for registering an EP depends on what type of unit the organization registers - a representative office, a branch or another separate structure (Article 11, 55 of the Tax Code). For the first two, as a rule, amendments to the company’s constituent documents are required, for other OPs - no. As a result, the list of documentation will vary. To understand how to register a separate division in tax office, read the algorithm of actions below.

How to register a separate division in 2017 - documents

To register a representative office or branch, documentation is submitted to the Federal Tax Service at the location of the OP. The list of documents includes (copies):

• On amendments to the constituent documents of the parent enterprise.
• Protocol/decision on the creation of an OP.
• Registration documents of the parent enterprise (certificates).
• Order on the appointment of management persons of the OP (director, chief accountant).
• Payment document for payment of duty.
• Extract from the unified register of the main organization.
• Application form P13001 (for amendments to the charter), P13002 (for entering information into the Unified State Register of Legal Entities). If no changes are made to the charter, form P14001 may be drawn up.
• Other forms at the request of the Federal Tax Service.

In the case of registration of other types of EP for which no changes are made to the charter, the submission of a special package of documents is not required. You just need to notify the Federal Tax Service at the place of registration of the main enterprise by submitting a message form S-09-3-1 according to order No. ММВ-7-6-362@ dated 06/09/11. 5 working days are allotted for registration, after which the tax authorities issue relevant notice.

The procedure for registering a separate division in the funds

In what cases is it necessary to register a separate division with the Social Insurance Fund and the Pension Fund of Russia? It is necessary to register the OP that has its own bank account, balance sheet, and where remuneration is paid to individuals under employment contracts. Registration in funds at the location of the unit is given 1 month. after the OP has been registered with the Federal Tax Service.

Sooner or later, actively developing companies expand through territorial branches. Office, commercial premises, warehouses opened outside the location of the organization are subject to state registration as separate units.

Types of separate divisions

The Tax Code of the Russian Federation (Article 11, paragraph 2) classifies as separate divisions any parts of the company that are not located at the legal address of the company if they satisfy two conditions:

• open for more than a month;
• have stationary workplaces (at least one).

Here it is necessary to distinguish between ordinary OPs and branches/representative offices of the company. The latter are a type of division, but with broader powers and functions:

1. Representative offices perform the role corresponding to their name: they represent the interests of a legal entity outside its location.
2. Branches, as territorially separate parts of the company, have all the functions of the “head” organization.

Such OPs are not completely independent, but operate on the basis of separate provisions and have their own property and management bodies. And most importantly, their formation is possible only through amendments to the constituent documents of the legal entity. An organization that has branches loses the right to apply a simplified taxation system.

Opening an OP that is not a branch or representative office is within the competence of the head of the organization and does not require rewriting the charter. There is no need to provide the new branch with its own current account, develop a regulation on the OP, or appoint a manager. Accounting for this EP will also be maintained centrally. After opening, it is enough to simply register the unit with the Federal Tax Service inspectorate where the legal entity is “registered.”

The procedure for registering an OP for tax purposes

From the moment of opening a separate division, legal entities are given 30 days to register it with the state. Violation of this deadline, as well as the operation of the department without notifying the tax authorities, threatens the organization with fines (Article 116 of the Tax Code of the Russian Federation):

• 10,000 rubles for late payment;
• 40,000 rubles or more (in the amount of 10% of the income received by the OP) - for lack of registration.

The guilty official bears administrative responsibility in the form of a fine in the range of 2000 - 3000 rubles (Administrative Code, Article 15.3, Part 2).

It is necessary to follow the correct sequence of actions. First – opening of an OP, then – notification of the tax office. To register a new branch, it must already have its own address and at least one equipped workplace. The actual opening date can be considered the day the first employee was admitted to the unit - from that moment the application submission deadline begins.

Registration of a separate division of a legal entity consists of tax registration with the Federal Tax Service at the location of the branch being opened (clause 1 of Article 83 of the Tax Code of the Russian Federation). Theoretically, the organization must register with the inspectorates of all municipalities in which it opens its OP. However, in practice, everything is simpler: it is enough to submit an application to “your” Federal Tax Service (at the legal address of the company), and then the tax authorities independently transfer the documents to the right place within five days.

Application for registration of a separate subdivision

To register a separate division with the tax office, you must fill out a message in form C-09-3-1. The application form used by organizations when opening an OP and changing their data is approved by Order of the Federal Tax Service No. ММВ-7-6/362@ dated June 9, 2011.

Form C-09-3-1 will be filled out as follows. Page 1 provides information about the organization and its representative:

Page 2 is filled with data for the compartment to be opened:

• TIN and KPP of the main organization;
• page number – 0002;
• name of the OP;
• actual address of the unit;
• creation date;
• activity code according to OKVED;
• Full name of the head of the EP, if appointed, his TIN and telephone number;
• applicant's signature.

This sheet is filled out for each of the opened divisions.

Instructions for state registration of a separate subdivision

It is not difficult to create and register a separate division, if it is not a representative office or branch. You don’t even have to go to the tax office. The message can be sent by letter or via the Internet using the electronic digital signature of the manager.

To register a separate division in 2015, follow our step-by-step instructions:

At this point, the issue of creating a remote branch can be considered closed.

As for the cost of registering a separate unit, there are no state fees for such actions. Your expenses will consist only of payment for notary services for certification of copies of documents.

The OP must apply the same taxation system as the main organization. As a rule, all calculations with the budget by department are carried out centrally from the “head” of the company. But if the department has its own balance sheet, it can pay contributions to extra-budgetary funds and transfer taxes (income, property, transport, personal income tax) on its own by submitting the necessary reports to the local authorities of the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

Let us remind you that the described registration procedure applies only to simple OPs that do not have representative functions. To avoid accusations of illegally opening a branch or representative office, legal entities should avoid granting broad powers to remote units.

Separate division(OP)– this is a radically new development of the existing structure of your business. Since with the successful development of your existing business, you will soon have the need to expand your company and open new offices in your or another city.

From our article you will learn what you need to do to open your own branch in another city.

Any opening of a separate division implies the opening of a branch, which will be located in another location, and will in no way depend on the actual legal address.

A branch can be recognized as a separate division if it is open for a period of one month and has one or more workplaces.

Please note that if you exceed minimum term, then registering a separate unit, you will be charged a fine in the amount 15,000 rubles for violation of registration deadlines, they will also be charged 15% of the total income of a separate division for the time they worked outside of registration.

It is worth noting that branches and representative offices will be considered various forms separate division. Please note that a separate division is not always a branch. Officially, opening an OP is not required to legitimize representation.

Opening a branch is a very long process that requires large material costs. Since you will need to enter all the information about the branch into the statutory documents, and this will definitely take large number time. How to open a separate division in 2016 is a question that interests many. Because it can be done in different ways. Everything will depend on what end result you want. Because for some it is important to have a branch of the organization - having spent a lot of time, money and effort on opening it, but for others a division is enough.

Remember that opening a separate division in 2016 is much easier than opening a branch in another city. And it’s easier to do this because opening a separate division is the prerogative of the director. This means that such a discovery does not require changes in the company’s charter, and this greatly simplifies your life.

There is also a significant difference between an OP and a branch that the division can use its own seal and even maintain its own balance sheet, but accounting records will be kept for both enterprises.

So, let's take a closer look at the opening of an OP, and also consider all the positive and negative aspects of the design of such an additional unit.

Start of registration of OP

Opening a separate division in 2016 means providing new employees, but this may be the case if the OP registers it with the Federal Tax Service. Be aware of large fines for late registration.

It is worth noting that registration with the Federal Tax Service is in the place where this unit is directly opened. Moreover, if several divisions are opened in different cities at once, all of them must be registered independently of each other.

Since you are opening an OP on the territory of the same subject or district as the main branch, there is no need for separate registration and registration with the Federal Tax Service.

Please note that when registering with the tax service, each OP is assigned its own department personal code, and it is different from the main company.

The registration procedure is very simple and also takes little time.

What documents must be submitted to the tax service to register an OP:

Identification document of the person submitting the application;
If the director of the company is not directly involved in formalizing the opening of an OP, then the director must issue a power of attorney to the person representing him;
Application for opening a branch or OP.

Please note important detail that you must submit everything necessary documents no later than one month from the moment of registration of the first worker in the unit. Moreover, all necessary documents must be submitted to the tax service at the legal address of the OP.

Usually the entire package of submitted papers is considered for one week, after which registration with the tax service is carried out. Please note that if you submit documents at the place of registration of the head office, then tax service she herself forwards all the papers to the city to which the OP will be assigned.

If your business is not going well, and you decide to stop the activities of the OP and, for example, move it to another territory, then you need to close the activities of this unit. And after moving, register again, in the new city.

It is worth noting that if your parent company has applied the simplified taxation system (STS), then the division will automatically be assigned the same type of taxation.

The process of registration with the Pension Fund and the Social Insurance Fund

With additional requirements, sometimes you are asked to register with the Pension Fund of Russia, as well as the Social Insurance Fund.

A separate division is required to register if:

The OP has its own balance sheet;
The division has its own bank account;
We calculate and pay salaries, as well as bonuses to our staff.

Registration with the Federal Tax Service is carried out at the actual address of the OP no later than one month from the date of appearance and registration of the first workplace. Typically, the application is reviewed within five days.

List of papers for submission to the Pension Fund of Russia, notarized copies are required:

Documents on registration of a legal entity with the Federal Tax Service;
Documents on registration of a legal entity with the Social Insurance Fund and the Pension Fund of Russia;
Papers on opening an OP;
Papers on registration with the Federal Tax Service.

After you register with extra-budgetary funds, you will be given an order - a notification in the amount of two pieces. Please note that you will need to deliver one copy of the notice to the Pension Fund at the legal address of the head department no later than 10 days.

List of documents for submission to the Social Insurance Fund (SIF), notarized copies are required:

Document on registration of a legal entity;
Document on registration of a legal entity with the Federal Tax Service;
Document on registration of the OP with the Federal Tax Service;
Subdivision registration documents.

Now we can say that the official procedure for opening and registering with the Federal Tax Service will be completed.

You will find answers to frequently asked questions about separate divisions in our material. What is a separate division, what taxes do branches and representative offices pay, how to register a separate division, how do separate divisions pay taxes, you will find answers to these and many other questions here.

What is a separate division

Civil Code (Article 55 of the Civil Code of the Russian Federation)
Separate divisions of the organization are representative offices and branches.

A representative office is a separate unit that is created to represent the interests of the organization and protect them. A branch is a separate unit created to carry out the functions of the organization and represent its interests.

Separate divisions (hereinafter referred to as SB) are not independent legal entities, are endowed with the property of the parent organization and operate within the framework and on the basis of regulations approved by the head of the parent organization.
The organization creating the OP must include information about them in the constituent documents.

Tax Code (Article 11 of the Tax Code of the Russian Federation)
According to Tax Code Separate divisions include divisions of an organization that meet the following characteristics:

Territorial isolation Availability of equipped stationary workplaces

According to the Tax Code of the Russian Federation, a division of an organization is recognized as separate regardless of the availability of information in constituent documents.
Thus, tax legislation contains the concept of “separate divisions” (hereinafter referred to as OP), without making any distinction between a representative office and a branch.
At the same time, it does not matter that the organization’s charter does not contain information about separate divisions; if they are created by the organization, then they have obligations to pay taxes and submit reports.

What is the location of a separate subdivision?

The location of the OP is the place where parent organization operates through its own separate division.

Territorial isolation of the OP

A territorially separate unit is a unit that is located in a territory different from the territory of the location of the parent organization. In other words, the unit must be located at an address that is not indicated in the organization’s constituent documents as its location. At the same time, the Ministry of Finance in a letter dated December 22, 2004 No. 03-03-1-04/1/184 explained that a division that is located in the territory in which tax control is carried out by another tax office should be considered territorially separate.

Which workplace is considered stationary (Article 209 of the Labor Code of the Russian Federation)

A workplace created for a period of more than one month is considered stationary. An equipped place is a place in which all conditions have been created so that an employee can perform his or her job duties.
In this case, the place where the employee works must be under the control of the organization, i.e. must have a lease agreement or be the property of the organization.

Notice of the creation, changes, closure of a separate division (clause 2, clause 3 of Article 23 of the Tax Code of the Russian Federation)

A legal entity is required to submit information about the creation of separate divisions (with the exception of branches and representative offices) to the tax office at its location. In case of any changes to the information about the OP previously submitted to the Federal Tax Service Inspectorate, the organization is also obliged to inform the Federal Tax Service Inspectorate:

No later than one month from the moment of creation of the OP Not later than three days from the date of change in information about the OP

When terminating activities through a separate division (closing an OP), a legal entity is required to submit information to its tax office

No later than three days from the date of termination of activities through the OP

Registration of a separate division (clause 1 of Article 83 of the Tax Code of the Russian Federation)

If a division of an organization is created in a territory that belongs to the tax inspectorate, in which a legal entity is already a member, then in this case such a division does not need to be registered with the Federal Tax Service (Clause 4 of Article 83 of the Tax Code of the Russian Federation).
In all other cases, the organization is obliged to register each separate division with the tax office at its location.
Within one month from the date of creation of the OP, a corresponding application is submitted to the territorial inspection. The application is accompanied by duly certified copies of the registration certificate of the parent organization and documents confirming the creation of the OP.
The tax inspectorate registers a separate division of the organization within five days.

Responsibility for failure to register an OP (Article 116, Article 117 of the Tax Code of the Russian Federation, Article 15.3 of the Code of Administrative Offenses of the Russian Federation)

Violation	Tax liability			Administrative responsibility
	term
	up to 90 days	more than 90 days
Deadlines for submitting an application for registration have been missed			500 – 1000 rub.
Carrying out activities without registration	10% of income, but not less than 20,000 rubles.	20% of income, but not less than 40,000 rubles.	2,000 – 3,000 rub.

If a separate division changes its location, the parent organization is obliged to register the closure of the OP, i.e. deregister it with the tax office and re-register it with the inspectorate located at the new address. This is explained by the fact that the legislation does not contain a rule establishing the procedure for accounting for changes associated with a change in the location of separate divisions.

Registration of a separate division of funds

Pension Fund of the Russian Federation

Registration with the Pension Fund of Russia is subject to those divisions that have a dedicated balance, current account, accrue wages employees.
Registration with the Pension Fund is carried out on the basis of information from the Unified State Register of Legal Entities. The tax authority, within 5 days from the date of receipt of information about the creation of a separate division, transmits the information to the Pension Fund of the Russian Federation at the location of the OP. Pension fund provides the policyholder with a notice in two copies, one of which should be submitted to the Pension Fund at the location of the organization within 10 days.

Social Insurance Fund

Just like in the Pension Fund of the Russian Federation, the Social Insurance Fund registers EPs that have a balance, a bank account and make payments in favor of employees.
Registration is carried out at the territorial branch of the Social Insurance Fund, at the place where the EP operates.
The organization, within 30 days from the date of creation of the unit, is obliged to submit an application and copies of the following documents to the FSS:

Certificate of state registration; Certificate of registration with the Federal Tax Service Inspectorate; Notification of registration with the Federal Tax Service Inspectorate at the location of the OP Documents evidencing the creation of the OP (charter containing information about a separate division, regulations on the OP, power of attorney issued to the head of the OP); Notice on registration of the parent organization with the Social Insurance Fund; Information letter from statistics; Certificate from the bank about current accounts, if they are open at the time of filing the application.

Enterprises operating on the territory of the Russian Federation, unlike entrepreneurs, can open structural units (divisions) in any region. The latter do not need this to do business; they, being registered at the place of residence or doing business, have the right to do it anywhere in the country.

Depending on the functions that the LLC wishes to assign to a separate unit (SU), it can be registered as a branch or representative office. In another case, if there is a need to create a structural unit completely identical to the main office for employees to perform work duties, you can open a regular OP. There is a significant difference between the three types of OP.

In any case, a division means an office (workshop, warehouse, etc.) - a facility where employees can work, performing professional duties and tasks assigned to them by the main enterprise. The division must have a different legal address, i.e. it is considered geographically remote from the main office.

Despite the fact that the Civil Code, under a different address for an OP, means a territory subordinate to a different municipal entity, for tax purposes it is enough that it is simply a place with a different postal address.

The Tax Code considers a division to be any structural unit that operates under the control of the main office, regardless of whether it is on a dedicated balance sheet or not. Second important feature any unit is the presence of stationary workplaces that can function for more than 1 month.

The question of how to open a separate division of an LLC is directly related to the organization of the work process, which means hiring employees and concluding employment contracts. Moreover, the employee(s) must constantly be at the workplace, and not come there from time to time. To others important aspect opening an OP is to register in the internal documents of the enterprise, in the tax office and in the Funds.

What is it

A separate unit should be understood as any department owned and opened by an enterprise, which is geographically remote from it and is necessarily equipped with workplaces where employees can perform duties throughout the working day. In fact, you can open a unit with one stationary workplace.

The division cannot be considered separate legal entity, it is not subject to state registration, but at its location the structural unit is required to be registered with the tax office, the difference is in how the registration takes place. If in order to open a branch or representative office it is necessary to undergo full registration, with making entries in the Unified State Register of Legal Entities, then you can register a regular OP by submitting a notification.

In practice, it may turn out that an LLC needs a remotely located warehouse, for example, to conduct business. But this does not mean that the enterprise will be able to open it as an OP if employees are not permanently present there. Any of the OP must reflect the activities of the company.

If a branch or representative office is given the right to perform the same functions in whole or in part as the main enterprise, then an ordinary OP is only a complex of workplaces (KRM).

The first two types of OPs can conduct activities independently, have their own accounting and current account, hire employees, etc., KRM only performs duties, without being able to do accounting or make decisions.

Why is it necessary?

A limited liability company is a small business enterprise. As a rule, the founders register it at the residence address of the hired director or rented premises. Initially, it is quite enough to conduct business with 2-3 hired employees, headed by a director, who is, most often, one of the founders or the only one.

As the business expands, the need arises, for example, for:

• opening a store or outlet in another city;
• creation production workshop at the place of sale of products without additional costs for transportation;
• organizing a large wholesale warehouse from which it will be possible to supply goods to the nearby region;
• an office for distributing promotional products and attracting clients;
• other.

The purpose of opening one or more OPs is to expand the business and make a profit. Main feature any OP is a direct dependence on the main enterprise, which imposes the responsibility on employees and managers to fulfill the tasks assigned to them.

To manage a branch or representative office, a separate person is hired - a manager (director); the management of the KRM is carried out from the main office. Based on the location, the manager receives the right to make decisions and do everything to ensure the business develops. If in the future, based on the results of its activities, it is necessary to close the OP, then it can always be opened in another location.

How to open a separate division of an LLC that is suitable for the simplified tax system

In NK, in Art. 346.12 states that an enterprise that opens a structural unit operating as a branch or representative office loses the opportunity to be on the simplified tax system. It follows from this that an LLC will be able to use the preferential tax regime if it only opens one or more CRMs.

The peculiarity of a simple OP is that it is completely managed by the main office of the enterprise, transmits documents there for record keeping, does not have a manager, does not hire employees, does not generate or submit reports, therefore it should not be registered with budgetary and extra-budgetary funds. A simple OP is located on the simplified tax system if the enterprise itself operates on this system.

If an LLC registers a branch or representative office, it can give the branch the opportunity to independently handle accounting, which means calculating salaries and generating reporting. But the OP cannot choose for himself any CH, except the one on which the enterprise itself is located. For example, an LLC operates on a common network, which means its branch does too.

In three codes of the Russian Federation, the legislator states that:

• A separate branch is one that is geographically remote from the place of registration of the LLC and is equipped with stationary workplaces (NC, Art. 11). Although, in fact, an LLC may not be located at the place of registration, i.e., legal address, but may rent an office.
• A separate division can be a branch, a representative office of an LLC (Civil Code, Article 55) or another division.
• Employment contracts or collective agreements with employees are concluded by an LLC to organize work at the location of its OP (Labor Code, Article 40). First, the enterprise hires workers and only if they are available, organizes stationary jobs.

When opening an OP, you must be guided by the provision that it cannot be registered as a branch or representative office if today or tomorrow the enterprise decides to switch to the simplified tax system. But it must be taken into account that the possibility of opening divisions does not affect the choice of CH.

The charter of any LLC or other enterprise includes language stating that the legal entity, on the basis of the law, has the right to do this. The presence of certain structural units influences the choice of SN.

The process of opening and registering an OP is different:

1. The decision to open a branch (representative office) is made at a general meeting by the board of founders, an entry is made in the charter, on this basis you can apply for registration with the tax office. The director of the branch (representative office) is appointed separately; further issues regarding the work of the OP are resolved on the basis of his orders. The manager acts on the basis of a power of attorney. The activities of such an OP are carried out on the basis of the Work Regulations, which must be developed; a record of its existence is also made in the charter.
2. How to open a separate division of an LLC, which is a KRM? The decision to open a simple OP (KRM) is made by the hired director of the LLC, the branch is opened on the basis of his order, information is not included in the charter. The department must function on the basis of the internal regulations of the enterprise; it is enough to enter information into them that the enterprise has an extensive network; a separate Regulation on the work of the IRC is not developed. To register with the tax office at its location, it is enough for the main enterprise to send a notification. Information about the opening of a simple OP is not included in the charter.

Form P13001:

Other formalities of the procedure

The responsible person, founder or director, must study the signs of an OP and make sure that he is opening just such a branch, the work of which will satisfy the requirements of the company. It is mandatory to register a branch (representative office) at the time of opening within 5 days from the date the decision is made and changes are made to the charter.

Notification of the opening of the RM complex can be sent within 30 days from the date it becomes operational. An LLC can open different branches in parallel, for example, some will be branches (representative offices), while others will be simple OPs.

Existing types

Regardless of the fact of opening an OP, the property that the LLC will transfer at its location belongs to it, because it is on its balance sheet as OS and other material assets. In the future, the branch (representative office) will be able, being on a dedicated balance sheet, to purchase its property, which a simple OP cannot do.

Depending on the functions that the law allows to assign to the department, it can be:

Important steps and points

In addition to the functions that can be assigned to the OP, the enterprise must understand that not all tasks can be implemented through one or another department. For example, only a branch receives permission to do business. Like the main enterprise, it can obtain licenses to carry out various types activities in 2019.

If the activities of a representative office are subject to licensing, then they cannot be related to business. KRM cannot have licenses and do business, but its activities are carried out only within the framework of labor relations through employees.

Branches and representative offices may conduct their activities in that location ( locality, region) where they are located. Simple OPs carry out activities only in the territory (in an office, workshop, warehouse, other premises) where workplaces are located.

In any case, to open an OP you will need to find premises to rent or purchase; the second procedure is longer and has a higher cost. After resolving the issue with the premises, it is necessary to organize at least 1 workplace at its base, which will be suitable for carrying out the types of activities provided for by the enterprise by its charter.

You should first hire employees at the location of the future branch or send existing ones there to work. Each new employee will have to conclude a contract; for LLC employees, a transfer to another position and to another region will have to be arranged.

It is also necessary to decide important question for a branch (representative office) with accounting and availability. In this case, it should be noted that within a month it is necessary to register with the Pension Fund and others. A simple OP cannot be placed in the Funds.

Submitting an application

An application for registration of an OP (branch or representative office) is submitted at the place of registration of the LLC.

Along with it, other documents are submitted, which are first certified by a notary:

• minutes of the meeting of founders (participants, board of directors);
• developed Regulations on the work of the EP;
• LLC charter as amended;
• power of attorney addressed to the head of the branch being opened.

The application is submitted on a unified form S-09-3-1, it was developed and approved by the Federal Tax Service. It consists of a title page, where information about the main enterprise is entered, and a sheet for the branch being opened.

The last sheets must be filled in as many as the OP is opened at the same time. The document can be submitted by the director of the LLC or a representative, in which case a power of attorney is issued for him. What else is needed to complete the application?

Enter:

Information about the LLC on the page with the code “0001”

NS code where the company is registered; name according to the charter; number of opened OPs; the reason for creating the department (code “1”); number of completed sheets (for one OP – “2”); number of application sheets (this includes a power of attorney); information about the applicant, if this is a director, then the code will be “3”, for a representative - “4”; information about the applicant (full name, tax identification number, telephone number, passport details or power of attorney).

Information about the OP on the page with code “0002”

KPP and TIN of the main enterprise; name of the department; location (mailing address); date of creation (it is displayed in the decision of the founders); information about the appointed manager.

The application is certified by the applicant’s signature and seal, if any.

Registration algorithm

To create an OP of any type, you can use a simple algorithm of actions:

1. Formalize the decision of the meeting of founders and make an entry in the minutes, based on the latter in the charter. In another case, when opening the KRM general director LLC issue an order.
2. Conclude a lease agreement with the owner of the premises for the purpose of placing an OP there if it is not possible to purchase the property.
3. Recruit employees and sign contracts with them employment contracts, but not civil law or for the performance of work. If it is assumed that the OP will work for 2–3 months, and there is no need for new employees, then by order of the head of the LLC, issue a transfer of employees for a certain period to the location of the branch.
4. Equip stationary workplaces for hired workers.
5. Appoint the head of the branch (representative office) by decision of the founders with the right to sign all documents. When a simple OP is opened, it is enough to assign responsibility for its work to a responsible employee who works at the main office.
6. Develop a separate Operating Regulation for the branch (representative office). In relation to the KRM, make adjustments to the internal regulations of the LLC.
7. Submit tax documents for registration or send a notification about the opening of an OP.
8. Decide on opening a current account and maintaining accounting records. If necessary, register a branch in all Funds at the location, which occurs after opening an account.
9. Receive a notification from the tax office that the branch has been registered.

Step-by-step instructions for the person who will be engaged organizational issues, quite simple, much more important to accept the right decision when choosing the type of department.

Tax registration

The tax office is required to register a new sole proprietorship within 5 days from the moment the documents are submitted to the territorial office at the location of the main office, i.e., the place of registration of the LLC. Based on the applicant’s documents, new information will be entered into the database.

In response, the tax office will send a notification to the enterprise; through the applicant, it will be possible to collect the certified charter, an extract from the Unified State Register of Legal Entities, and a notification. Registration of an individual entrepreneur takes place at its location, despite the fact that documents are submitted to the territorial branch of the National Assembly. To register any OP, information from the Unified State Register of Legal Entities is sent to the Tax Service at the place where the branch is located.

The issue with a simple OP is much simpler to solve; you only need to notify the tax office about its opening without providing any documents. When a KRM is opened in a territory that is under the jurisdiction of the same Tax Service department as the enterprise, then there is no need to register a simple OP.

Each new OP will be assigned a separate code. If an enterprise opens several OPs at once, which should belong to different territorial branches of the Tax Service, but are located within the same municipality, then you are allowed to choose one of the branches for registration.

When maintaining a separate balance sheet, the OP will submit reports at the place of its registration (location). In the future, when it is necessary to make any changes to the work of the OP, it will be necessary to notify the tax office at the place where the main enterprise is registered within 3 days.

To register with a Pension Fund and others after opening a current account, it is required to submit applications and information within a month to the funds at the location of the open OP that:

• The LLC is also registered with PF and others;
• the department is registered with the tax authorities;
• a current account has been opened;
• other.

Law about other cities

If the location of the new OP is a different city, the registration procedure will be the same. Having received from the LLC a package of documents on registration of the branch, the territorial branch of the Tax Service the next day is obliged to notify the Tax Service at the location of the branch office about this, sending the information in electronic form.

Within 5 days, the branch will be registered, and the LLC will receive notification by registered mail.

Fundamental differences

Each individual OP can be a participant in civil, tax and labor relations within the framework of the powers assigned to it. It cannot be an independently organized legal structure because it directly depends on the LLC that opened it.

The legal possibilities of a simple OP are very limited, but when it is opened, the enterprise gets the opportunity to be on the simplified tax system. A branch (representative office) can even represent the interests of the LLC in court, but this will require a power of attorney for the manager to act as a plaintiff on behalf of the enterprise.

A branch or representative office has the opportunity to hire employees; KRM cannot do this. None of the OPs can be brought to tax liability independently without the main enterprise.

Accounting for the activities of a simple OP is carried out only by the LLC; for this purpose, everything is transferred to the main office primary documents. A branch or representative office can keep records, calculate salaries, taxes and contributions, make payments, submit reports, etc. – independently.