Considering the size of fines for untimely tax registration of a separate subdivision, it is necessary to take seriously the procedure for its registration and registration. With the correct observance of simple rules, you no longer need to fear possible negative results of tax audits.
Necessary
- - constituent documents
- - provision on the opening of a separate subdivision
Instructions
Step 1
Determine what type of separate division you are opening: a branch, a representative office, or simply an independent separate division. When opening a branch, it is necessary to amend the charter of the enterprise, and then approve the regulations on the branch and endow the branch with property. When opening a representative office, otherwise, a geographically separate subdivision, it is necessary to designate its opening in the constituent documents and draw up a provision on the basis of which its activity will continue. If you open a separate subdivision, which is neither a branch nor a representative office, then the creation of its structure and the specifics of activities in the future are regulated only by the order of the head. After you have decided on the type of separate subdivision that you need to open, make a decision on its creation and document its opening.
Step 2
Approve the regulation on the creation of a separate subdivision. In such a position, it is necessary to indicate its name, form of ownership, rights and obligations. Then make changes to the constituent documents of the main legal entity for which a separate subdivision is opened. Next, appoint the head of a separate subdivision and define his powers.
Step 3
Notify the tax office of the creation of the unit. Please note that it is necessary to notify the exact tax office in which your head office is registered at its location. You will be given a month to carry out this procedure from the day of the opening of a separate subdivision.
Step 4
Register a separate subdivision. It is important to remember that the registration of a separate subdivision takes place already in the inspection to which the subdivision belongs. If a subdivision opens in another city or region, then the tax office independently sends its registration data from its head office to the inspectorate at the location of the separate subdivision.
