Opening of the op in the year. Registration of a separate subdivision. Registration of separate subdivisions of an LLC with the tax office

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 for doing 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 separate subdivision(OP), it can be registered as a branch or representative office. In another case, if there is a need to create a structural unit that is completely identical to the head office, for the performance of work duties by employees, you can open a regular OP. There is a significant difference between the three types of OP.

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

Despite the fact that the Civil Code under a different address for the OP means the territory subject to a different municipality, for tax purposes it is sufficient that it was just a place with a different postal address.

The Tax Code considers as a subdivision any structural unit that operates under the control of the main office, regardless of whether it is on a dedicated balance sheet or not. The second important feature of any department is the presence of stationary jobs that can function for more than 1 month.

The question of how to open a separate subdivision of an LLC is directly related to the organization of the work process, which means the hiring of employees and the conclusion of labor contracts. Moreover, the employee (s) must constantly be at the workplace, and not come there from time to time. Others important aspect Opening an EP is registration in the internal documents of the enterprise, in the tax and Funds.

What it is

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

A unit cannot be considered separate legal entity, it is not subject to state registration, but at the location of the structural unit it is mandatory to register with the tax, 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 the entry of entries into the Unified State Register of Legal Entities, then an ordinary OP can be registered 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 there are no employees in it all the time. Any of the OP should reflect the activities of the company.

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

The first two types of EP can operate independently, have their own accounting and current account, hire employees, etc., the KRM only performs duties, not being able to deal with accounting, make decisions.

Why is it necessary

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

With the expansion of the business, the need arises, for example, in:

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

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

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

How to open a separate subdivision of an LLC suitable for the simplified tax system

In NK, in art. 346.12 says that an enterprise that opens a structural unit functioning 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 taxation regime if it only opens one or more KRMs.

A feature of a simple OP is that it is completely controlled by the head office of the enterprise, transfers documents there for keeping records, does not have a manager, does not hire employees, does not form and does not submit reports, therefore it should not be registered in budgetary and extra-budgetary funds. A simple OP is located on the STS, if the enterprise itself operates on this system.

If an LLC registers a branch or a representative office, it can enable the department to independently maintain records, which means it can calculate salaries and generate reports. But the OP cannot choose for itself any SN, except for the one on which the enterprise itself is located. For example, an LLC operates on a common CH, which means its branch too.

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

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

When opening an EP, it is necessary to 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 borne in mind that the possibility of opening subdivisions does not affect the choice of SN.

In the charter of any LLC or other enterprise, the wording is introduced that the legal entity, on the basis of the law, has the right to do this. The presence of certain structural units affects the choice of SN.

The process of opening and registering an EP is different:

1. The decision to open a branch (representative office) is made at general meeting by the council 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 on 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 EP are carried out on the basis of the Regulations on the work, which must be developed, a record of its presence is also made in the charter.
2. How to open a separate subdivision 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 entered into the charter. The department should operate on the basis of the internal regulations of the enterprise, it is enough to enter information that the enterprise has an extensive network, the Regulation on the work of the MRC is not developed separately. To register with the tax OP at the place of its location, it is enough for the main company to send a notification. Information about the opening of a simple EP is not included in the charter.

Form P13001:

Other formalities of the procedure

The responsible person, the founder or the director, must study the characteristics of the OP and make sure that it opens exactly such a department, the work of which will satisfy the requirements of the company. Registration of a branch (representative office) is mandatory 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 starts working. An LLC can open different branches in parallel, for example, some will be branches (representative offices), while others will be simple OP.

Existing species

Regardless of the fact of opening the OP, the property that the LLC will transfer to its location belongs to him, because it is on his balance sheet as fixed assets and other material assets. In the future, the branch (representative office) will be able, being on the allocated balance sheet, to acquire its property, which cannot be done by a simple OP.

Depending on the functions that are legally allowed to be assigned to a department, it can be:

Important steps and points

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

If the activity of a representative office is subject to licensing, then it 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 can conduct their activities in that place ( locality, region) where they are located. Simple OPs operate only on the territory (office, workshop, warehouse, other premises) where the workplaces are located.

In any case, to open an EP, you will need to find a room in order to rent or purchase it, the second procedure is longer and has a higher cost. After solving the issue with the premises on its base, it is necessary to organize at least 1 workplace, which will be suitable for the implementation of the activities provided for by the enterprise by its charter.

Previously, employees should be hired at the location of the future department or sent there to work existing ones. With each new employee, you will have to conclude, for the employees of the LLC to arrange a transfer to another position and to another region.

It is also necessary to resolve an important issue for the 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. Staging in the Foundations of a simple OP is not carried out.

Application submission

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

Together with him, other documents are submitted, which are previously certified by a notary:

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

The application is drawn up on a unified form C-09-3-1, it is developed and approved by the Federal Tax Service. It consists of a title page, where information about the main company is entered, and a page for the branch to be opened.

The last sheets must be filled in as many as the OP opens at the same time. The document can be submitted by the director of the LLC or a representative, in this case a power of attorney is drawn up for him. What else do you need to complete the application?

Submit:

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

Registration algorithm

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

1. Draw up the decision of the meeting of founders and enter into the minutes, on the basis of the latter in the charter. In another case, when opening the KRM to CEO LLC issue an order.
2. To conclude a lease agreement with the owner of the premises for the purpose of placing the OP there, if it is not possible to acquire the property.
3. Hire employees and contract with them employment contracts but not civil or work performance. 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, arrange the transfer for a certain period of employees at the location of the branch.
4. Equip stationary workplaces for hired workers.
5. Appoint the head of the branch (representative office) by the decision of the founders with the right to sign all documents. When a simple OP opens, it is enough to assign responsibility for its work to a responsible employee who works on the basis of the main office.
6. Develop a separate Work Regulation for the branch (representative office). In relation to KRM, make adjustments to the internal regulations of the LLC.
7. Submit to tax documents for registration or send a notice of the opening of the EP.
8. Make a decision on opening a current account and maintaining accounting. 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 is registered.

The step-by-step instructions for the person who will deal with organizational issues is quite simple, it is much more important to make the right decision when choosing the type of department.

Tax registration

The tax office is obliged to register a new OP within 5 days from the moment the documents are submitted to the territorial department 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 and into the database.

In response, the tax authorities will send a notification to the company, through the applicant it will be possible to pick up a certified charter, an extract from the Unified State Register of Legal Entities, a notification. The registration of the EP takes place at the place of its location, despite the fact that the documents are submitted to the territorial branch of the National Assembly. For registration of any OP, information from the Unified State Register of Legal Entities is sent to the National Assembly at the place where the branch is located.

The issue with a simple OP is solved much easier, you only need to notify the tax office of its opening, without providing any documents. When the KRM opens in the territory that is subordinate to the same branch of the National Assembly as the enterprise, then there is no need to register a simple EP.

Each new OP will be assigned a separate code without fail. If an enterprise opens several EPs at once, which must belong to different territorial branches of the National Assembly, but are located within the same municipality, then it is 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 within 3 days at the place where the main enterprise is registered.

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

• LLC is also registered in PF and others;
• the branch is registered with the tax office;
• a current account has been opened;
• other.

Other cities law

If the location of the new PO is another city, the registration procedure will be the same. Having received a package of documents from the LLC on registration of the branch, the territorial branch of the NS on the next day is obliged to notify the SB of this at the location of the OP by sending information to in electronic format.

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

Fundamental differences

Each individual EP 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) may even represent the interests of an LLC in court, but this will require a power of attorney for the head to act as a plaintiff on behalf of the enterprise.

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

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

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

A business, the purpose of which is to maximize profit, will naturally expand over time. it required condition its growth and development, as well as the method of increasing the income that the founders of the LLC will receive from it. The emergence of separate divisions can become a need for a company both at the beginning of its operation and much later. In this case, the subdivision must pass the act state registration... In order to do this correctly and effectively, it is necessary to consider the procedure for creating a separate subdivision of LLC 2019.

Not to be confused with a branch

In the work of large enterprises, there is such a thing as a branch of a company. The emergence of branches also accompanies the growth and development of the business, but it has significant differences from a separate division due to the powers that it is endowed with.

The second name of the branch is a representative office of the company, by the name you can determine its main purpose - representing a legal entity, as well as its interests separately from the main office. The branch is subordinate to the head office, it is a part of it, but nevertheless functions independently, and also has its own governing bodies and property holdings.

Registration of a branch, as well as of a separate subdivision, should take place at the state level, since the activity of each business object is controlled by the state. Step-by-step instructions for registering a branch of an LLC will not be easy, because in addition to submitting information on it, changes should be made to the company's charter and re-registration, which is much more difficult than in the case of a separate division, which does not require such an approach from the founders of the company.

Tax registration

The work of each EP is necessarily subject to tax control, and for this, the unit must be timely registered with the tax structure at its location. For this purpose, the management of an LLC can register a division with the tax authority at the place of work of a legal entity, while the tax authorities themselves transmit information at the place of territorial affiliation of a separate structure, which indicates different control of the legal entity and its divisions.

It is worth pointing out that violation of the procedure for registering the company's divisions will necessarily entail the imposition of fines. The legal entity itself will be fined, firstly, for the delay in registration, and secondly, for the work of the unit without registration, as well as the authorized person who was obliged to notify the tax authorities about the opening of the unit, but did not. In this case, the entire amount of fines will be at least 42 thousand rubles.

It is worth noting that for this purpose, the management is given a period strictly stipulated by law - one month from the opening of a separate structure. A subdivision that is located at a separate address from the legal entity itself, and also has an equipped place for the work of at least one employee, is considered to be legally working. It is the date of registration of the employee in a separate unit that will be considered the moment of its opening.

How to register

If you are wondering how to open a separate division of an LLC in 2019 , then one condition must be met - to draw up an application for registration in a certain form and submit it to the tax authority within a month.

The application form С09-3-1 consists of two pages, and it will not be difficult to fill them out either for the chief accountant, or for the founder or responsible person. So, the first page is intended to display information on a legal entity, as well as on the applicant, the reason for applying, the code of the tax structure to which the application will be submitted, etc.

On the second page, it is required to display data on the unit itself, to show the activities in which it will be engaged in codes, to indicate the manager in the event that the manager is provided by the founders, etc.

It is worth noting that if several divisions are opened at once, then the second page is filled in as many structures as open, and you can apply for all divisions at once if you open them at the same time or at least within one month.

In order to register an application, an authorized person can personally contact the tax authority, send it by mail (in this case, it is worth using a registered letter) or electronically via the Internet. The electronic version must be confirmed by the electronic signature of the applicant, therefore, if such is not available, it is better to choose the personal submission of the document.

So, a separate unit will be called the structure of an organization, which, despite its separate location, is managed by the main legal entity and created for the purposes it also pursues. This unit must go through the act of state registration in order to avoid financial losses by the organization, since the fines for violating the registration procedure are very impressive.

An enterprise development plan almost always implies the creation of separate divisions. Everyone has this right Russian subjects economic activity... How to open a separate subdivision of an LLC in 2019 and what threatens enterprises for evading registration - this is what the website is about.

The existing legislation gives the definition and the main features of a separate division. However, in legal regulations there is no algorithm for creating new structural units. Let's consider in more detail the documents regulating their activities.

Separate subdivision in legislation

According to Article 11 of the Tax Code Russian Federation, a separate subdivision (hereinafter OP) of an organization can be considered any structural unit that is geographically separate from it, in which there are stationary jobs. Such jobs can be considered only those that are created for a period of at least one month. The legislation recognizes the fact of the existence of a unit, regardless of whether its creation is reflected in the constituent and other documents of the organization or not, as well as the powers with which it is endowed.

Step 5. Fill in the message about the opening of a separate subdivision 2019 in case of creating a non-branch or representative office. This document must be submitted to the Tax Service within one month from the date of the creation of the OP. Registration will be carried out within five working days, and the company will receive a corresponding notification.

The date of creation of the EP is the date of creation of stationary jobs. For branches and representative offices, such a date is the day of the decision to establish them.

It is worth remembering that in addition to the above documents, the tax office may ask you to provide other papers.

Organization of a separate subdivision

Since the Tax and Civil Codes impose certain requirements on the OP, the head of the enterprise must, in addition to registration, carry out some organizational measures:

• organization of stationary workplaces, including renting or buying premises, as well as vehicles;
• allotment of the structural unit with the property of the main organization;
• appointment of the head of the EP, issuing a power of attorney to him;
• opening of current accounts, if necessary;
• selection and recruitment of employees.

The list presented can be expanded depending on the needs of the enterprise and other factors related to the organization of its normal activities.

Responsibility for evading registration

According to paragraph 1 Article 126 of the Tax Code of the Russian Federation, liability for violation of the deadlines for sending a message about the opening of the OP is envisaged. For such a violation, a fine of 200 rubles is imposed for each document not submitted in time. Officials are fined from 300 to 500 rubles. In the case of conducting activities without tax registration, the organization will be obliged to pay a fine in the amount of 10% of the income received, but not less than 40,000 rubles.

The year 2018 is ending, 2019 is starting soon, and the branch or representative office may need to be closed. The step-by-step instructions for closing a separate division in 2019 will help you figure out how to do this.

Before the start of the new year, business owners take stock. They analyze how the enterprise worked, determine the further development plan. In particular, they decide how efficiently the branches, representative offices or other separate divisions of the company worked. Management may conclude that it is unprofitable to continue operating a unit and needs to be closed.

The set of stages for closing a separate subdivision depends on what it was doing. For simple divisions there is one procedure, for branches and representative offices - another. We took into account these subtleties and talked about them in step by step instructions the closure of a separate division in 2018 and 2019. The instruction will help you to correctly complete its work.

Before closing a separate subdivision, determine what type it belongs to

A separate subdivision is understood to mean a branch of the company that is located at a different address and has its own stationary workplaces (paragraph 20, clause 2, article 11). Separate subdivisions are divided into three types:

• representations;
• simple separate subdivisions (this includes offices, warehouses, etc.).

Closing a separate subdivision is its liquidation. In essence, the same thing happens as when a company is liquidated. But at the same time, the order of termination of work depends on what type of unit belongs to.

Guest, get acquainted -!

How to close a separate subdivision if it is a simple subdivision

Simple subdivisions include company offices, warehouses, tents for trade in a shopping center, etc. To close it, you need:

1. Make a decision that the unit is closed. The law does not say in whose competence this issue is. If there are no special reservations in the charter, usually such a decision is made by the director and approved by order. The order also lists the necessary set of measures.
2. Prepare for the termination of work - dispose of property, disband the state. They carry out an inventory of the assets of the unit and transfer the property to the main company. If the division had its own contracts with counterparties, such transactions are completed according to the general rules (for example, the lease is terminated). Jobs are liquidated, employees are transferred to other positions or fired under Part 4.
3. Notify the tax office that the division has been closed. This is done within three days after the jobs are eliminated. The local IFTS will remove the unit from the register (paragraph 3, clause 5, article 84 of the Tax Code of the Russian Federation).

Consider the requirements of the law and the charter when closing a separate division, if it is a branch or representative office

The procedure for terminating a branch of a company or its representative is somewhat more complicated than for a simple division. The tax office is notified not only when the division is already closed, but also in advance. It may also be necessary to amend the charter of the parent organization.

There are differences in the procedure that an LLC or JSC must follow. This is due to the fact that the legal regulation of the activities of these business companies... It is necessary to find out who, according to the law and the charter, has the right to make decisions on the termination of the work of a branch or representative office. These are the previous rules for closing a separate subdivision, they have not changed in 2018 and will continue to operate in 2019. Let's take a closer look at what steps need to be taken.

If the charter of an LLC or JSC contains information about the division whose work will be terminated, then:

1. The competent authority makes and approves the decision on the liquidation of the unit. The same document must contain a decision to amend the charter. Before closing a separate subdivision in tax office prepare new edition of the charter.
2. A notice is sent to the tax office that the branch or representative office will stop working. Together with the statement, the current version of the charter is transmitted. When closing a separate subdivision, the deadline for submitting an application is three days from the date of the decision.
3. The subdivision ends. They complete contracts with its counterparties, carry out an inventory of the property and transfer it to the main company. They disband the staff and either employ staff to other positions in the order of transfer, or carry out dismissal.
4. The tax office is notified of the termination of work and the liquidation of the branch or representative office is registered.

If there is no information about the unit in the charter, then.

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From 2017, the calculation and payment of insurance premiums will be regulated by the Tax Code of the Russian Federation, and they will be administered by tax authorities(see "Financial newspaper" No. 39 dated October 27, 2016, "Insurance premiums from 2017. On the new rules for calculation and payment"). In this regard, organizations that have separate subdivisions in their structure will have “their own” peculiarities of registering such subdivisions, submitting reports and audits, which we will talk about in more detail.

The transfer of powers to administer insurance premiums to the Federal Tax Service of Russia significantly updated the provisions of part one of the Tax Code of the Russian Federation (chapter 34 "Insurance premiums" has been added), and from 01.01.17, payers of insurance premiums have the same rights as taxpayers, and ensuring and protecting the rights of payers insurance premiums are guaranteed by Art. 22 of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 419 of the Tax Code of the Russian Federation, payers of insurance premiums are policyholders determined in accordance with federal laws on specific types of compulsory social insurance, which include organizations that make payments and other benefits to individuals.

The concept of a separate subdivision

If the subdivision created by the organization meets all of the listed criteria, then the taxpayer is obliged to register with the tax authorities at the location of such a separate subdivision.

Recall that for the purposes of tax control, taxpayers register with tax not only at the location of the organization, but also at the location of their separate divisions, as indicated by paragraph 1 of Art. 83 of the Tax Code of the Russian Federation. At the same time, registration at the location of its separate subdivision of the taxpayer depends on the form of the separate subdivision. Thus, the registration of a taxpayer at the location of a branch or representative office is carried out by the tax authority automatically on the basis of information contained in the Unified State Register of Legal Entities (clause 3 of article 83 of the Tax Code of the Russian Federation).

Tax registration of a taxpayer at the location of his separate subdivision of a different form is carried out by tax authorities on the basis of a message from the organization sent by the tax authority within a month from the date of creation of the OP. Similar explanations on this matter are given by the Ministry of Finance of Russia in a letter dated 19.02.16, No. 03-02-07 / 1/9377, specifying that the day of the creation of a separate subdivision is the date of the beginning of the organization's activities through the OP. This position is also supported by the arbitrators in the resolution of the FAS of the Ural District of December 3, 2008 No. F09-9013 / 08-C2 in case No. A71-4289 / 08. After receiving the message, the tax inspectorate employees must register the taxpayer at the location of the OP and send him an appropriate notification within five days.

Note that if the taxpayer violates the specified deadlines or completely ignores the registration requirement, the legal entity and its officials will be fined.

In the first case, the company will "get off" with a fine of 200 rubles, and for the manager, the fine may be 500 rubles, as indicated by the provisions of Art. 126 of the Tax Code of the Russian Federation and Art. 15.6 of the Administrative Code of the Russian Federation. Similar explanations are given in the letter of the Ministry of Finance of Russia dated 17.04.13, No. 03-02-07 / 1/12946.

In the second case, when conducting illegal activities through the OP, the amount of the fine can already be 40,000 rubles, as indicated in Art. 116 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation established not only the rights of payers of insurance premiums, but also defined their obligations.

According to clause 3.4 of Art. 23 of the Tax Code of the Russian Federation, payers of insurance premiums are obliged to:

pay insurance premiums established by the Tax Code of the Russian Federation; keep records of objects of taxation with insurance premiums, the amounts of calculated insurance premiums for each individual, in favor of whom payments and other remuneration were made, in accordance with Chapter 34 of the Tax Code of the Russian Federation; submit to established order to the tax authority at the place of registration of calculations of insurance premiums; submit to the tax authorities and their officials in the cases and in the procedure provided for by the Tax Code of the Russian Federation, the documents required for the calculation and payment of insurance premiums; to submit to the tax authorities and their officials, in the cases and in the manner prescribed by the Tax Code of the Russian Federation, information about the insured persons in the system of individual (personified) accounting; ensure the safety of documents required for the calculation and payment of insurance premiums for six years; notify the tax authority at the location of the Russian organization - the payer of insurance premiums on the vesting of a separate subdivision (including a branch, representative office), created on the territory of the Russian Federation, with the authority to accrue payments and remunerations in favor of individuals within one month from the date of granting him the appropriate powers; bear other obligations stipulated by the legislation of the Russian Federation on taxes and fees.

Consequently, the organization that created the OP, as a payer of insurance premiums, is obliged to report to the tax office not about the fact of its creation, but about vesting such a structure with the authority to calculate payments and other benefits in favor of individuals.

Note! This obligation arises from the payer of insurance premiums in relation to separate subdivisions created on Russian territory, endowed with the specified powers after 1.01.17, which is directly indicated in paragraph 2 of Art. 5 of Law No. 243-FZ.

In accordance with paragraph 1 of Art. 4 of Law No. 243-FZ, the PFR and its territorial bodies are obliged to submit to the tax authorities at the place of their location information, including information about separate subdivisions of Russian organizations registered as payers of insurance premiums, which are empowered to calculate payments and other remuneration in favor of individuals, as of 01.01.17 in electronic form in the manner determined by the agreement of the interacting parties.

In other words, when creating an OP and its registration, the payer must proceed from the fact whether he intends to immediately endow his OP with the authority to calculate payments and other remuneration in favor of individuals or not. If the OP will not independently calculate payments in favor of individuals, including its employees, then it is enough to inform the tax authority only about the fact of the creation of the OP, otherwise, it is necessary to notify about the creation of the OP, endowed with the authority to calculate payments in favor of individuals.

Keep in mind that non-fulfillment or improper fulfillment of this requirement of the Tax Code of the Russian Federation will lead to the same fines that are established for taxpayers.

Registration of a separate subdivision in the FIU

Registration of a separate subdivision in the FSS of the Russian Federation

Registration of separate subdivisions of organizations in the territorial bodies of the FSS of the Russian Federation is carried out in accordance with the Procedure for registration and deregistration in the territorial bodies of the Social Insurance Fund of the Russian Federation of policyholders and persons equated to policyholders, approved by order of the Ministry of Labor of Russia dated 04.29.16, No. 202n (hereinafter - Order No. 202n).

Registration of a legal entity at the location of their separate subdivisions is carried out on the basis of an application for registration submitted in writing or in the form of an electronic document using the federal state information system"A single portal of state and municipal services(functions) "(clauses 6 and 9 of Order No. 202n). This application must be submitted no later than 30 calendar days from the date of the creation of a separate subdivision of the legal entity. The application form is given in Appendix No. 2 to Administrative Regulations FSS RF for the provision of state services for registration and deregistration of policyholders - legal entities at the location of separate divisions, approved by order of the Ministry of Labor of Russia dated 25.10.13, No. 576n (hereinafter - Regulation No. 576n).

In this case, the legal entity must attach to the application copies of documents confirming the existence of an account with a bank (other credit institutions) and the accrual of payments and other remuneration in favor of individuals (clause 10 of Procedure No. 202n, clauses a, clause 14 of the Regulations No. 576n).

Please note that the applicant - a legal entity for registration as an insured at the location of a separate subdivision may, on its own initiative, submit copies of the following documents to the FSS of the Russian Federation (clause "a" clause 19 of Regulation No. 576n):

certificates of state registration of a legal entity; certificates of registration of a legal entity with a tax authority; notifications of registration with the tax authority at the location of the separate subdivision; documents issued territorial bodies Federal Service state statistics and confirming the types economic activity(OKVED code, name of the type of activity) carried out by a legal entity at the location of a separate subdivision.

Submission of reports in the presence of a separate subdivision

In other words, the procedure for paying tax and the address for submitting reports depends on whether the organization's OP is empowered to calculate payments in favor of individuals or not.

If the OP does not have such powers, then the payment of tax and reporting on contributions is submitted by the payer only at the location of the organization itself. Otherwise, the payment of contributions and reporting is made both at the location of the organization itself and at the location of the EP.

In this case, the amount of insurance premiums payable at the location of the OP is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

The amount of insurance premiums payable at the location of the organization, which includes the OP, is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate divisions.

Note! The only exception to the general rule for paying insurance premiums is provided for by the Tax Code of the Russian Federation only in relation to separate divisions located abroad. In such a situation, even if the OP independently calculates insurance premiums from payments made to its employees, the payment of insurance premiums, as well as the presentation of settlements for them, is carried out by the organization at its location, as indicated by paragraph 14 of Art. 431 of the Tax Code of the Russian Federation.

Reporting on insurance premiums is a special calculation, the form of which is approved by order of the Federal Tax Service of Russia dated 10.10.16, No. ММВ-7-11 / [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form."

By virtue of paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, payers of insurance premiums submit the specified calculation to the tax office at the location of the organization and at the location of the OP, calculating payments and other remuneration in favor of individuals, no later than the 30th day of the month following the settlement (reporting) period.

Based on Art. 423 of the Tax Code of the Russian Federation, the billing period is a calendar year, and the reporting periods are the first quarter, six months and nine months of the calendar year. Consequently, reports on insurance premiums are submitted to the tax authority on a quarterly basis.

If the average number of individuals in favor of whom payments and other remuneration are made for the previous year for the organization does not exceed 25 people, then reporting on contributions is submitted on paper.

When the specified limit of the average number of individuals is exceeded, calculations are provided to tax authorities exclusively in electronic form using an enhanced qualified electronic signature through telecommunication channels.

Please note that the calculations (revised calculations) on insurance premiums for the reporting (settlement) periods for insurance premiums that have expired before 01.01.17 are submitted to the relevant bodies of the Pension Fund of the Russian Federation, the FSS RF in the manner prescribed by the legislation of the Russian Federation on insurance premiums in force until the entry into force of Law No. 250-FZ.

Note! Violation of the specified deadline for the submission of reports on insurance premiums entails the collection of a fine in the amount of 5% of the amount of insurance premiums not paid within the time period established by the legislation on taxes and fees, subject to payment (surcharge) based on the calculation of insurance premiums, for each full or incomplete month from the day, established for its presentation, but not more than 30% of the specified amount and not less than 1000 rubles. (Clause 1 of Article 119 of the Tax Code of the Russian Federation).

Features of conducting inspections of payers of insurance premiums with OP

Recall that the Tax Code of the Russian Federation provides for two types of tax audits - in-house and on-site. The procedure for conducting desk audits is established by Art. 88 of the Tax Code of the Russian Federation, and it does not provide for special rules for its implementation if the organization has separate subdivisions.

Consequently, the tax authorities will conduct a desk audit of the payer of insurance premiums in a general manner.

The only exception is fixed in paragraph 13 of Art. 88 of the Tax Code of the Russian Federation. The specified norm provides that a cameral tax audit of the calculation of insurance premiums, in which the costs of payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as VNiM) are declared, is carried out taking into account the provisions established by Chapter 34 of the Tax Code RF.

In turn, from clause 8 of Art. 431 of the Tax Code of the Russian Federation, it follows that the FSS of the Russian Federation will carry out checks on the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with the Federal Law of December 29, 2006, No. insurance in case of temporary disability and in connection with maternity ”.

The FSS of the Russian Federation will report the results of the audit to the tax authorities within three days from the date of the relevant decision.

If, according to the results of the settlement (reporting) period, the amount of the costs incurred by the payer for the payment of insurance coverage for VNiM (minus the funds allocated by the FSS of the Russian Federation to the insured in the settlement (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance contributions for compulsory social insurance for VNiM , then on the basis of the confirmation received from the FSS of the Russian Federation, the difference will be set off by the tax authorities against the upcoming payments for the mandatory social insurance according to VNiM.

Field tax audits (hereinafter referred to as GNP) are regulated by Art. 89 of the Tax Code of the Russian Federation, from which it follows that, in the general case, GNP is carried out at the location of the organization on the basis of the decision of the head of the tax inspectorate or his deputy. Moreover, if the organization has an EP, then on the basis of paragraphs. 2 and 7 Art. 89 of the Tax Code of the Russian Federation, tax authorities can:

within the framework of the general GNP, check the activities of all OPs of the organization (including the activities of branches and representative offices); conduct an independent field tax audit of branches or representative offices of the organization.

However, if we take into account the fact that within self check of a branch and a representative office, tax authorities can only check the correctness of the calculation and the timeliness of payment of regional and (or) local taxes, it turns out that the activities of the OP of the payer of insurance premiums can be checked only within the framework of a general field audit, which is carried out at the location of the payer of insurance premiums.

As a general rule, an on-site inspection of an organization cannot last more than two months, as indicated by paragraph 6 of Art. 89 of the Tax Code of the Russian Federation. Meanwhile, in some cases, GNP can last four months, and in exceptional cases, six months.

The grounds and procedure for extending the term for the on-site inspection are given in Appendix No. 4 to the order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2 / [email protected]

With regard to the topic of our article, the basis for extending the GNP terms is to conduct inspections of organizations that have several separate divisions, namely:

less than four separate subdivisions - up to four months, if the share of taxes paid by these EP is at least 50% of the total amount of taxes payable by the organization, and (or) the share of property on the balance of the EP is at least 50% from the total value of the property of the organization; four or more OPs - up to four months; ten or more OP - up to six months.

In addition, if necessary, the head of the tax inspection (his deputy) on the basis of clause 9 of Art. 89 of the Tax Code of the Russian Federation, by its decision, may suspend the GNP of the organization, but for no more than six months (and in some cases - no more than nine months).

Thus, taking into account all the above circumstances, the total duration of the GNP of an organization that has an EP in its composition can last more than a year, namely a year and three months. In this case, the period for carrying out the GNP is calculated from the date of the decision on the appointment of an inspection and until the day of drawing up a certificate of the inspection carried out, as indicated by paragraph 8 of Art. 89 of the Tax Code of the Russian Federation.

Based on paragraph 3 of Art. 89 of the Tax Code of the Russian Federation, the subject of an organization's GNP may be to check the correctness of the calculation and the timeliness of payment both for one tax and for several taxes at once (comprehensive audit). As a general rule, within the framework of the GNP, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made can be checked.