According to the Tax Code (Article 83), all companies must be registered with the tax office at their location.
Some companies, in addition, are required to be registered with other tax authorities.
These are companies that have separate divisions. They must register with the tax authorities at the location of these separate divisions.
In addition, tax authorities are required to register the company at the location of its real estate and Vehicle.
Registration of a company for tax registration at its actual location
The company must be registered with the tax office at its location. It is understood as the address where the directorate of the company is located or where it lives (Article 8 of the Federal Law of August 8, 2001 No. 129-FZ).
Registration is carried out by tax inspectorates simultaneously with state registration of the company.
Submission of documents for state registration
To register and register for tax purposes, a company must submit to the tax office:
- application for state registration in form No. P11001 (given in the order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. MMV-7-6/25);
- decision to create a company in the form of a protocol, agreement or other document;
- constituent documents (originals) in two copies when submitted in person or by mail, or in one copy when submitted electronically. Electronic documents for state registration can be submitted not only by the company, but also by a notary;
- an extract from the register of the parent company;
- document confirming payment of state duty in the amount of 4,000 rubles (Article 333.33 of the Tax Code of the Russian Federation).
Tax officials have no right to demand other documents (clause 4 of article 9 of the Federal Law of August 8, 2001 No. 129-FZ).
An application for state registration can be submitted by: the head of the company; founder; head of the founding company; another person acting on the basis of powers provided for by law (for example, by power of attorney).
note
The applicant's signature on the application for state registration must be certified by a notary.
Responsibility
If a company conducts business activities without state registration, it will be fined in the amount of 500 to 2000 rubles (Clause 1 of Article 14.1 of the Code of Administrative Offenses of the Russian Federation).
If a company, while operating without state registration, receives income exceeding 1,500,000 rubles, it may be prosecuted under Article 171 of the Criminal Code of the Russian Federation, which provides for:
- a fine in the amount of up to 300,000 rubles or in the amount of wages or other income for a period of up to two years;
- compulsory work for up to 480 hours;
- arrest for up to six months.
Within five working days after submitting the documents, the inspectorate is obliged to register the company and put it on tax records. Registration means that information about the company is included in the Unified State Register of Legal Entities (USRLE).
When registering for tax purposes, data about the company is entered into the Unified State Register (USRN). In addition, the company is assigned a TIN (Taxpayer Identification Number), KPP (Registration Code) and a code according to OKVED (All-Russian Classifier of Types of Economic Activities). A company can choose OKVED at its own discretion, depending on the type of activity. And the tax office must assign it the selected code.
Issuance of state registration and registration certificates
No later than five working days after submitting the documents, the inspection must issue you a Certificate of State Registration and a Certificate of Tax Registration.
The form of the State Registration Certificate was approved by order of the Federal Tax Service of the Russian Federation dated November 13, 2012 No. ММВ-7-6/843.
Here is an example of a certificate (form No. P51003):
The Certificate of State Registration indicates the main state registration number (OGRN) assigned to the company.
OGRN consists of 13 digits. The first digit indicates that the number refers to the main state registration number (1).
The next two digits indicate in which year the entry was made to the register. For example, 13 means that information about the company was entered into the register in 2013.
The next two digits (fourth and fifth) are the region code.
Numbers six to twelve are the serial number of the entry in the Unified State Register of Legal Entities.
The last, thirteenth digit is the check number: the least significant digit of the remainder from dividing the previous 12-digit number by 11.
The form of the registration certificate was approved by order dated August 11, 2011 No. YAK-7-6/488. Here is an example of a certificate:
The tax registration certificate indicates the taxpayer identification number (TIN) and registration code (KPP) assigned to the company.
TIN is the company number in the all-Russian tax database. All companies have different tax identification numbers. Even if the company is liquidated, the “vacated” number is not assigned to anyone again.
The company's TIN consists of 10 digits. The first four digits are the code of the tax inspectorate that assigned the number, including: two digits - the region code and two more digits - the number of the inspection itself.
The next five digits (from fifth to ninth) are the serial number of the company in this tax office.
The last, tenth digit is a control number calculated by tax authorities using a special secret algorithm. Thanks to the check number, they can quickly determine whether the TIN is genuine.
EXAMPLE
Atlant LLC has TIN 7718123450. This means that the company is registered with the 18th Tax Inspectorate for the city under number 12345.
The checkpoint is needed because some companies are registered with several tax inspectorates: not only at their legal address, but also at the location of separate divisions, real estate and taxable vehicles.
Since everyone must have the same TIN, tax authorities introduced an additional code - KPP. This code shows why the company is registered with this inspection. One company may have several checkpoints.
The checkpoint consists of nine digits. The first four digits are the tax office code (as in TIN).
The next two digits (fifth and sixth) indicate the reason for registration. For example, if a company registers at its location, then the fifth and sixth digits of the checkpoint will be 01.
If a company is registered at the address of its separate division (branch, etc.), then the fifth and sixth digits, depending on the type of division, can be 02, 03, 04, 05, 31 or 32.
The last three digits of the checkpoint indicate how many times the company was registered for this reason.
Considering that most companies are registered with one tax office and do not move to another, these numbers are “001”.
EXAMPLE
Let's go back to the previous example
In the 18th Tax Inspectorate for Moscow, Atlant was assigned checkpoint 771801001. This means that Atlant was registered as an organization for the first time.
In addition, Atlant has a separate division in the territory controlled by the 29th Tax Inspectorate in Moscow. There, Atlant is registered under the same INN 7718123450, but the checkpoint is assigned a different one - 772902001. This code means that Atlant has one registered in the territory controlled by the 29th Inspectorate.
Firms must indicate TIN and KPP in all documents intended for tax inspectorates (in tax returns, for payment of taxes, various certificates, applications, etc.). Unless the form of the document provides otherwise, the INN and KPP are indicated sequentially through the “/” sign.
Since a company may have several checkpoints, the document indicates the code assigned by the tax office to which this document is intended.
EXAMPLE
Let's go back to the previous example.
In documents intended for the 18th tax inspectorate in Moscow, Atlant must indicate the tax identification number and checkpoint as follows: 7718123450/771801001, and in documents intended for the 29th tax inspectorate - 7718123450/772902001.
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Similar documents
- for purposes simplified tax system - to the inspection at the location along with a package of documents for registration or within the next 30 calendar days;
- for purposes UTII - to the tax authority at the place of business activity.
- at the location of the company, if it provides services established by sub. 5, 7, 11 paragraph 2 art. 346.26 of the Tax Code of the Russian Federation (for example, for the transportation of passengers and cargo, for the placement of advertising on vehicles);
- at the place of business activity, which is indicated first in the application for registration as a UTII taxpayer, if the company operates in several territories under the jurisdiction of different inspectorates.
- the company operates in a territory other than its location (but within Russia);
- In this place, stationary (for a period of more than a month) workplaces are equipped.
- order on job creation;
- a signed lease agreement for the premises in which the workplace will be located;
- order to hire the head of a separate division.
- for violating the deadline for registering a unit - 10,000 rubles;
- for its absence - 10% of the income received, but not less than 40,000 rubles.
- store No. 1 (opened February 1, 2016) - Federal Tax Service No. 43;
- store No. 2 (opened June 15, 2016) - Federal Tax Service No. 6;
- store No. 3 (opened September 1, 2016) - Federal Tax Service No. 24.
- register separate divisions - for this you do not need to register with each of the inspectorates, you can select one by indicating this choice in the message;
- register with the tax authority as a trade tax payer: - for this you need to send a notification to the Federal Tax Service No. 43.
- gaming table;
- slot machine;
- betting or bookmaker processing center;
- betting point of a betting shop or bookmaker's office.
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Taxpayers are always in sight of the inspectorate. You cannot hide from her important turns in the life of the company: the birth, purchase of real estate and transport, a change in the tax regime, the emergence of separate divisions. And if you conceal it or hesitate, you will pay a fine. To prevent this from happening, let us recall seven cases when registration with the inspectorate is mandatory. And we will find out which events must be notified to the Federal Tax Service, and which ones it takes into account without the participation of the taxpayer.
Yanina Timchenko,
CEO LLC "Gorkons"
tax consultant,
member of the Chamber of Tax Advisors,
Natalya Muravyova,
Leading Accounting Specialist
LLC "Gorkons"
1. Initial registration when creating a legal entity
Without exception, all new legal entities that undergo state registration in accordance with the legislation of the Russian Federation are subject to registration with the tax authority. The inspectorate issues a certificate of registration based on the documents submitted by the legal entity for state registration, assigns a taxpayer identification number (TIN) and a reason for registration code (RPC).
That is, during initial registration, the taxpayer does not need to submit notifications or other documents other than those submitted for registration.
2. Application of special tax regimes
The main condition for the use of special modes - compliance with the requirements established by the Tax Code of the Russian Federation. To confirm this, submit the appropriate transfer application. Otherwise, by default it is considered that the company is obliged to apply the general taxation system.
A statement of intent to apply the special regime must be submitted:
Please note two features for UTII. Registration takes place at the tax authority:
3. Creation of a separate division
The organization must notify the inspectorates at the location of each of them within a month about the creation of an OP. To register, submit a message to the tax authority at the location of the company. The procedure for registering an OP was approved by order of the Ministry of Finance of Russia dated November 5, 2009 No. 114n.
Example
In connection with the expansion of sales volumes, Opt LLC, registered in Moscow, had a need to rent two new warehouses located in Krasnoyarsk and Rostov-on-Don. Workplaces have been equipped on the territory of the warehouses, and employment contracts have been concluded with storekeepers and warehouse managers.
LLC "Opt" submitted a message to the Federal Tax Service for Moscow about the creation of separate divisions. On this basis, the company was assigned the appropriate registration reason codes.
The moment of creation of an OP is not clearly defined by law. However, according to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, it is considered created, even if the fact of creation is not reflected in any organizational and administrative document. According to some courts, an industrial enterprise can be considered created from the moment a stationary workplace is equipped. This will be confirmed:
If several OPs are in one municipal formation, but in territories under the jurisdiction of different inspections, you can register at the location of any of them at the company’s choice.
When the address of the OP changes, the payer is obliged to notify the tax office at the place of registration of the unit. Otherwise, he faces fines (Article 116 of the Tax Code of the Russian Federation), in particular:
4. Use of retail space
Organizations trading through movable and immovable property in Moscow are payers of the trade tax. To register with the Federal Tax Service, you need to submit a notification. Period - 5 working days from the date of occurrence of the taxable object.
In St. Petersburg and Sevastopol, a trade tax has not yet been introduced.
If real estate is used for trading, register with the Federal Tax Service at its location, in other cases -.
Example
The online store of building materials entered into an agreement with shopping center located on the territory of Moscow, for the rental of a pavilion in which retail trade will be carried out. The company is obliged to report this to the Federal Tax Service of Russia. In addition, it has a separate division. This must be reported to the tax authorities separately.
What if a company trades at several sites in one city, but in territories under the jurisdiction of different inspectorates? Then registration is carried out by the Federal Tax Service, which includes the very first one declared by the payer. trading platform(information about it should arrive earlier than about other objects).
Example
In Moscow, ABC LLC opened several stores in territories under the jurisdiction of different Federal Tax Service Inspectors:
In such a situation, for the purpose of registering new separate divisions, you do not need to register with each of the inspectorates; you can select one, indicating this choice in the message.
In addition, the company needs to undergo additional registration with the tax authority as a trade tax payer. To do this, you need to send a notification to the Federal Tax Service No. 43.
In this case, the company needs:
If a company trades without registration, it will have to pay a fine for a tax offense under Art. 116 of the Tax Code of the Russian Federation.
5. Purchase of real estate or vehicle
The company must be registered for tax purposes at the location of its real estate and vehicles. This is done by the Federal Tax Service of Russia without the participation of the payer - based on information provided by the registration authorities. The inspection sends a notification to the organization about registration; you just need to check that you actually received it.
6. Registration of the largest taxpayer
When a company is assigned the status of the largest taxpayer, it is registered in accordance with Order of the Ministry of Finance of Russia dated July 11, 2005 No. 85n. Registration is carried out at the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers. Based on the results, the company receives a notification and is also assigned a new checkpoint. In the case of creating a separate division, registering property and vehicles, the largest payer is registered according to the general rules.
Example
In 2015, JSC “Zavod” received the status of the largest taxpayer and a notification about it. In 2016, the company acquired ownership of the building where the main workshop is located. JSC "Plant" must notify the inspectorate at the location of the workshop about the creation of a separate division according to the general rules, and also receive a notification about the registration of its real estate from the same tax office.
But not all major taxpayers must register with the Russian Federal Tax Service inspectorates for major taxpayers. For example, the largest regional taxpayers located on the territory of Russia, where the creation of corresponding inter-district inspectorates is not provided for, are registered with the tax authority at their location.
7. Conducting a gambling business
Companies are required to register with the tax authorities at the place of installation:
Registration is regulated by the procedure approved by Order of the Ministry of Finance of Russia dated April 8, 2005 No. 55n.
To register, an organization must submit an application no later than two days before the date of installation of the object (objects) or change in their number.
Finally, let's look at one more example.
Example
An organization registered in Moscow is engaged in the construction of residential buildings in the Moscow region. It has two construction sites: in Khimki, Moskovsky. The construction is long-term, the work is carried out using our own resources. The company owns two land plots for construction.
The company also sells building materials at retail; for this purpose, a retail outlet has been rented in the Moscow region.
How many times does an organization need to register with the tax authorities?
The correct answer is 4 times. Register:
1) two separate divisions;
2) two plots of land as real estate.
But there is no need to register for the trade tax: the obligation to pay it in the Moscow region has not been established.
The features of registration in all seven cases are summarized in the table.
|
Registration case |
Actions |
Place of production registered |
Document submission deadline |
Responsibility |
|
Creation of an organization |
None |
At the location of the organization |
Absent |
Criminal, administrative, tax |
|
Application of the simplified tax system |
Submitting an application |
At the location of the organization |
For new ones: 30 calendar days from the date of registration. |
No application - no possibility to apply special regime |
|
Application of UTII |
Submitting an application |
At the place of business activity; In some cases - at the location of the organization |
5 working days after the start of activity |
|
|
Creation of a separate division |
Submitting a message |
At the location of each separate division |
Month from the date of creation of a separate division |
Administrative, |
|
Use of retail space |
Submitting an application |
When using real estate - at its location; Movable - at the location of the organization/individual entrepreneur |
5 working days from the date of occurrence of the object of taxation |
Tax |
|
Use of real estate and vehicles |
None |
At the location of the real estate and vehicles owned by it |
Absent |
Tax |
|
Largest taxpayers |
None |
Interregional (interdistrict) inspection of the Federal Tax Service |
Absent |
Doesn't occur |
|
Gambling business |
Submitting an application |
Subject Russian Federation, where the object (objects) of taxation are established |
No later than two days before the date of installation of the object (objects) or change in their quantity |
Tax |
