Separate subdivision - what is it? Separate subdivision: form, form and accounting. Separate division: create and register

In civil law, representative offices and branches are classified as separate subdivisions (Article 55 of the Civil Code of the Russian Federation). At the same time, the former represent the interests of the legal entity and protect them. But the branches perform the functions (or part of them) of a legal entity, including the functions of representation. Moreover, neither of them are in fact legal entities. At the same time, they are endowed with property by the legal entity that created them and act on the basis of approved regulations. Keep in mind that representative offices and branches must be listed in founding documents the legal entity that created them.

If we consider tax legislation, then a separate subdivision of an organization is any subdivision that is territorially isolated from it, at the location of which stationary workplaces are equipped (clause 2, article 11 of the Tax Code of the Russian Federation). In this case, the recognition of a separate subdivision of the organization is carried out regardless of whether its creation is reflected or not reflected in the constituent or other documents of the organization. In its turn workplace is considered stationary if it is created for a period of more than one month.

As you can see, the Tax Code contains two necessary criteria that distinguish a separate division of an organization:

• territorial isolation;
• availability of permanent jobs.

Stationary workplaces

If the organization does not create equipped workplaces for its employees or the duration of work in one locality lasts no more than one month, then the company's activities do not lead to the creation of separate divisions.

Financiers in a letter dated 11.12.2007 No. 03-02-07 / 1-478 said that under the equipment of a stationary workplace they mean the creation of conditions for the performance of labor duties, as well as the very performance of such duties. In this case, officials referred to arbitration. Another clarification of officials states that the timing of business trips for specific employees sent to carry out electrical work does not change the time the company operates in the region where the relevant facility is located (letter of the Ministry of Finance dated 04.05.2007 No. 03-02-07 / 1-216 ).

Quite indicative is the example of enterprises providing security services. In this case, in order to resolve the issue of the presence or absence of a separate subdivision, financiers are advised to take into account the content of the contract for the provision of such services, the actual nature of the relationship between the private security company and its customer, and other circumstances of the company's activities (letter of the Ministry of Finance dated 04.05.2007 No. 03- 02-07/1-214). At the same time, officials previously believed that if security posts were created at the place of provision of services that have the characteristics established by Article 11 of the Tax Code, then the company is obliged to register as a taxpayer with the tax authority at each location (letters from the Ministry of Finance dated January 18, 2002 . No. 04-01-10 / 1-5 and UMNS for the city of Moscow dated January 29, 2003 No. 11-14 / 5523).

In our opinion, an organization that sends its employees to perform work, in principle, does not equip stationary workplaces. The fact is that the workplace is the place where the employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer (Article 209 of the Labor Code of the Russian Federation). At the same time, employees on a business trip are subject to the regime of working hours and rest time of those enterprises to which they are seconded (clause 8 of the Instruction of the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62 “On business trips within USSR"). It turns out that a company that sends its employees on a business trip is not able to control the workplaces equipped by the counterparty. The creation of a workplace is possible only when the organization has the appropriate rights (ownership or use right) to the object. Moreover, the lease agreement is not evidence that unconditionally confirms the fact of the creation of stationary jobs (Resolution of the Federal Antimonopoly Service of the North-Western District of October 15, 2007 No. A56-40913 / 2006).

Territorial isolation

Back in 2004, financiers answered the question of what constitutes territorial isolation. So, a unit located on a separate territory, different from the one on which the organization itself is located, should be considered territorially isolated. We are talking about a different address that is not indicated in the constituent documents as the location of the taxpayer himself (letters of the Ministry of Finance dated December 22, 2004 No. 03-03-01-04 / 1/184 and dated September 22, 2004 No. 03-03-01 -04/1/55). In turn, in the letter of the Ministry of Finance dated April 21, 2008 No. 03-02-07 / 2-73, it is specified that the unit is territorially isolated from the parent organization if it is located in the territory where tax accounting and tax control is carried out inspection other than the one in which the organization is registered as a taxpayer.

We remind you that, in accordance with paragraph 9 of Article 83 of the Tax Code, in the event that organizations have difficulties in determining the place of registration, the decision based on the data provided by the company is taken by the Federal Tax Service (letter of the Ministry of Finance of July 10, 2008 No. 03-02-07 / 1-271) .

Registration with the tax office

The organization is obliged to register with the tax authority at the location of each of its separate subdivisions (clause 1, article 83 of the Tax Code of the Russian Federation). However, there is an exception to this rule. Here we are talking about a situation where the specified company is already registered with the tax authority, in the territory municipality which this separate subdivision was created (clause 4 of article 83 of the Tax Code of the Russian Federation).

An application for registration must be submitted within one month from the date of creation of a separate subdivision to the tax authority at its location (clause 4, article 83 of the Tax Code of the Russian Federation). In this case, you should use form No. 1-2-Accounting "Application for registration of a Russian organization with the tax authority at the location of its separate subdivision in the territory Russian Federation”, approved by order of the Federal Tax Service of Russia dated December 01, 2006 No. SAE-3-09 / [email protected](hereinafter - Order No. SAE-3-09/ [email protected]). Moreover, the tax authorities finally agreed to accept applications signed by authorized representatives of organizations. True, in this case, you will have to attach a copy of a properly executed power of attorney, according to which this person acts on behalf of the organization (letter of the Federal Tax Service of Russia dated November 20, 2007 No. SK-6-09 / [email protected]). Simultaneously with the application, the organization submits copies (certified in in due course) certificate of registration with the tax authority of the organization at its location and documents confirming the creation of a separate subdivision (clause 1, article 84 of the Tax Code of the Russian Federation).

In turn, the tax authority is obliged to register the organization at the location of the separate subdivision within five days from the date of submission of all documents (clause 2, article 84 of the Tax Code of the Russian Federation). The result will be a notification - form No. 1-3-Accounting "Notice of registration of a Russian organization with a tax authority on the territory of the Russian Federation", approved by order No. SAE-3-09 of 01.12.2006 / [email protected]

Keep in mind that organizations are required to report in writing to the tax authority at their location about all separate subdivisions created on the territory of the Russian Federation within a month (subclause 3, clause 2, article 23 of the Tax Code of the Russian Federation). In this case, we are talking about form No. C-09-3 “Notice on the creation (closing) of a separate subdivision on the territory of the Russian Federation”, approved by order of the Federal Tax Service of the Russian Federation dated January 17, 2008 No. MM-3-09 / [email protected]"On Approval of the Forms of Reporting by Taxpayers of the Information Provided for by Clauses 2 and 3 of Article 23 of the Tax Code of the Russian Federation." And this rule concerns those companies that were already registered with the tax authority, on the territory of the municipality of which a separate subdivision was created (letters of the Ministry of Finance dated 11.06.2008 No. 03-01-15 / 7-227, dated 07.03.2008 No. 03 -02-07/1-90, dated March 6, 2008 No. 03-02-07/1-84). Thus, the registration of an organization at the location of such a separate subdivision will be carried out by the tax inspectorate on the basis of a message about its creation sent by the organization to the inspectorate at its location (letters of the Ministry of Finance dated May 24, 2007 No. 03-02-07 / 1- 253, dated April 18, 2007 No. 03-02-07 / 1-187).

Keep in mind that if the location of a separate unit changes, the organization must follow the procedure for closing and opening a separate unit. Officials explain this by the fact that the legislation does not establish the procedure for accounting for separate divisions of organizations in tax authorities in connection with a change in their location (letter of the Ministry of Finance of the Russian Federation dated July 14, 2008 No. 03-02-07 / 1-278).

Registration in funds

Pension Fund

Separate subdivisions that have a separate balance sheet, a current account and accrue payments and other remuneration in favor of individuals are subject to registration as an insured (clause 6 of the Procedure for registration in the territorial bodies of the Pension Fund of the Russian Federation of insurers making payments to individuals, approved by a resolution of the PFR Board of 19.07. 2004 No. 97p, hereinafter - the Procedure for registration in the Pension Fund).

To do this, the company must contact the territorial body of the Pension Fund of the Russian Federation at the location of the separate subdivision. Registration is carried out on the basis of information contained in the Unified State Register of Taxpayers and submitted by the tax authorities to the insurer's body (PFR department) at the location of the separate subdivision no later than 5 days from the date of receipt of the specified information. Further, the organization is sent a corresponding notice in 2 copies, one of which must be submitted within 10 days to the territorial body of the PFR at the location of the enterprise (clause 11 of the Procedure for registration with the PFR).

Social Insurance Fund

Registration as insurers is subject to legal entities at the location of their separate subdivisions, having a separate balance sheet, current account and accruing payments and other remuneration in favor of individuals (subclause 1, clause 1 of the Procedure for registration as insurers of legal entities at the location of separate subdivisions and individuals in the executive bodies of the FSS of Russia, approved by the resolution of the FSS of March 23, 2004 No. 27, hereinafter referred to as the Procedure for registration with the FSS).

In this case, registration takes place at the regional branch of the Fund (branch of the regional branch of the Fund) at the location of the separate subdivision (clause 3 of the Registration Procedure with the FSS). The basis is an application for registration as an insurer, submitted within 30 days from the date of creation of a separate subdivision (Article 6 of the Federal Law of July 24, 1998 No. 125-ФЗ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” ). The application form can be viewed in Appendix No. 1 to the Procedure for Registration with the FSS.

Also, for registration, you will need copies of the following documents (clause 9 of the Registration Procedure with the FSS):

• certificate of state registration legal entity;
• certificate of registration of the legal entity with the tax office;
• notification of registration with the tax authority at the location of the separate subdivision;
• documents confirming the creation of a separate subdivision (charter of a legal entity containing information about this subdivision; regulation on a separate subdivision; powers of attorney issued by the organization to the head of a separate subdivision);
• notice of registration as an insurer of a legal entity issued by the regional branch of the Fund at its location;
• information letter of the state statistics service containing information about the types economic activity carried out by a legal entity at the location of a separate subdivision.

If at the time of filing the application for registration, bank accounts have already been opened with a separate division, then you will also have to submit a certificate from a credit institution about the specified account (clause 11 of the Registration Procedure for the FSS).

When registering in the regional branches of the Fund, the branch sends the documents submitted by the insured to the regional branch of the Fund within two days. In turn, the structural subdivision of the regional branch of the Fund, within no more than five working days from the date of receipt of the documents, registers the legal entity at the location of the separate subdivision (clause 14 of the Registration Procedure for the FSS). The insured shall be sent an appropriate notice of registration and a notice of the amount of insurance premiums for compulsory social insurance against accidents at work and occupational diseases.

Compulsory Medical Insurance Fund

The organization is also obliged to register as an insurer in the territorial fund at the location of each separate subdivision (clause 5 of the Rules for the registration of insurers in the territorial fund of compulsory medical insurance for compulsory medical insurance, approved by Government Decree No. 570 of September 15, 2005, hereinafter - Registration Rules in TFOMS).

The basis for registration is an application drawn up in the form specified in Appendix No. 1 to the Registration Rules in the TFOMS. This application is submitted to the territorial fund within 30 days from the date of creation of a separate subdivision.

Also, for registration, simultaneously with the application, copies (certified by a notary) of the following documents are submitted:

• documents confirming the creation of a separate subdivision (constituent documents containing information on the creation of a separate subdivision, or an order (order) on the creation of a separate subdivision and a regulation on a separate subdivision);
• documents confirming the fulfillment by the organization of the obligation to pay tax credited to the compulsory health insurance funds;
• certificate of registration of the organization as an insurer in the territorial fund at its location.

The conditions of the modern market force companies, organizations, enterprises, etc. use various opportunities and schemes that allow you to increase the profitability of business, increase profits, expand the boundaries of activities, etc. Absolutely all companies are trying to expand their production to the maximum possible level, promote their products to the market, etc.

One of the ways to achieve this goal is to create branches of the organization, which are separate subdivisions of a legal entity. The tax code of our state obliges all entrepreneurs to register at the place of their main activity and at the place of work of their representative offices.

A company that has branches in the territory of our country is obliged to register with the tax authorities in each locality where its representative offices operate (in the event that branches are located in another region that differ from the place of business of the main enterprise).

Main information

General concept

What it is? Many companies are not limited to conducting their activities in one locality. They grow in different cities over vast distances. In this regard, the tax legislation of the state provides for the possibility of officially creating so-called separate divisions.

This term includes several concepts, but branches and representative offices enjoy the highest level of popularity. The main difference between separate subdivisions of a legal entity is their location outside the place of business of the main company.

Based on the above definitions, it can be concluded that the branch has higher powers regarding representation. This is due to the fact that a branch, unlike a representative office, can carry out all the activities of the main company in full. Representation, however, cannot conduct any legal activity. It is worth noting that a branch can only conduct the type of activity that the main organization is engaged in.

Regardless of the types of separate subdivisions, they are not a legal entity. Accordingly, all responsibility for their activities lies solely with the main organization. All property used in the course of the activities of a separate division also belongs to the owner company.

Russian legislation obliges legal entities to indicate their representative offices and branches in all constituent documents. Based on this, it follows that before creating a separate division, the company must completely change all its papers.

If we consider the process of creating a separate subdivision in general, then it consists of two stages:

1. Making decisions on the creation of a branch or representative office by the main company or by a shareholder (if the owner of the company is the only participant).
2. Submission of an application to the tax authority for registration of changes in the constituent documentation in connection with the opening of a separate subdivision.

The tax authority undertakes to consider the submitted application and issue a verdict on it within five working days from the date of submission of the document. The amended constituent documentation from the moment of its adoption by the tax authority begins to have legal force for any third parties.

The decision to open a separate division is a serious step for any organization, since this process will entail material costs at first. Therefore, before a company sets up a branch or representative office, it must weigh all the pros and cons, as well as allocate funds from the budget. Only in this case, the opening of a separate division will be justified and will bear "fruits" in the future.

Signs by law

The term "separate divisions" is described in detail in the Tax Code of our country. In addition, their main features are also indicated there. In 2019, in the era innovative technologies, it is very easy to get acquainted with this provision in more detail, it is enough just to use the possibilities of the Internet.

Separately, it is only worth saying that if a company division does not satisfy at least one of the conditions listed in the tax code, then it is not separate. The main criterion that regulates the status of a unit is its location. It must be different from the place of business of the main organization, otherwise it will be considered an ordinary unit without separate status.

As already mentioned, the main difference between a branch and a representative office is that the former can conduct legal activities. However, in addition to the listed types, the organization can create other forms of structural units.

Based on the information described above, we can conclude that a separate subdivision is a branch, representative office, etc. an activity whose place of business is different from that of the parent company.

Creation order

The procedure for creating a separate subdivision can be divided into several main stages:

1. Making decisions on the formation of branches (representative offices) by the owners of the organization, which is drawn up according to a generally accepted model on the territory of our state.
2. Amendments to all constituent documentation and its registration with the tax authority.
3. Approval of the order to create a unit.
4. Assigning a person to leadership position and execution of a power of attorney for him, which provides the right to represent the interests of the main organization.
5. Material support of the created unit (property, personnel, etc.).

Status of a separate subdivision of a legal entity

And the tax statuses of separate subdivisions differ significantly from each other. So, for example, in the tax legislation there is the concept of "separate subdivision of the organization", the definition of which implies any territorial subdivision, regardless of its location.

However, separate subdivisions (branches, representative offices, etc.) are not independent taxpayers, they only perform the main functions for which they have the authority. Therefore, the responsibility for paying taxes, keeping records, etc. is wholly owned by the parent company.

Tax legislation also sometimes resorts to the term "permanent establishment". In most cases, this refers to a foreign subdivision conducting its activities in the territory of our country. The word "permanent" implies that this representative office is located in the Russian Federation on a permanent basis.

Other actions

decision to open

The rights to make decisions on the opening of separate divisions belong to the governing board of the organization or to one leader (with a single participant). Unlike the old legislation, the current one does not provide for registration at the state level.

A detailed statement of all adjustments in the constituent documents of the organization should be sent only to the tax authority. If the unit is opened without performing this procedure, then the legal entity is subject to administrative liability, expressed in the form of warnings or a fine of fifty minimum wages.

The most interesting thing is that the provisions of the Tax Code do not contain information about the specific information that should be present in the charter of a separate subdivision. Therefore, all the data contained in it are entered only at the decision of the parent company.

Workplace and regulations

Separate divisions organizations must have a fixed workplace.

It is recognized as such if:

• operates for more than one calendar month;
• the staff is located directly in it and arrives there for the purpose of conducting professional activities;
• the employer controls his work in one form or another;
• the place serves for the actual performance of official duties by the staff;
• with employees are established labor Relations in a certain form.

Accordingly, the workplace cannot be, for example, warehouses for which no regular staff etc.

The legislation does not contain specific instructions and requirements according to which the process of creating a separate subdivision should be carried out.

However, most organizations use the following algorithm:

1. Making decisions on the formation of a separate subdivision.
2. Job analysis.
3. Issuance of a resolution on the creation of a separate subdivision.
4. Implementation of changes in the rules of the labor regulations of the company.
5. Submission of amended documentation to the tax authority for receipt (registration reason code).

Accounting features

Each company must have a cash register for settlements. All cash receipts, regardless of the method of calculation, are recorded in. Entries in it are carried out by the cashier, immediately after the commission of monetary manipulations. Quite often the question is asked: "due to the specifics of the activities of a particular company, can it have more than one cash book." The answer to that is definitely no.

Sufficiently strong problems for the activities of a separate subdivision are delivered by the fact that, in accordance with the adopted legislation, they must have chronological numbering. It is quite problematic to do this, since there may be a discrepancy between the data of branches and the information of the parent company.

Branch management

By decision of the governing board of the parent organization, a separate subdivision may have its own bank account. This fact does not directly affect legal status divisions.

Branches spend entrepreneurial activity on behalf of the parent organization. Accordingly, managerial manipulations with the branch can be carried out by the management bodies of the main company or an employee assigned to management. In this case, he will have his powers for the period specified in the power of attorney issued to him.

Related requirements

Location

The requirements for the location of a separate subdivision are quite simple. Branches or divisions must be located in a region different from the place of business of the parent company. Otherwise, the division will not have the status of separate. They will be considered territorial. Based on this, it can be understood that a branch or representative office should be put on tax accounting at the place of activity.

Types, taxes and accounting in funds

There are many types of separate subdivisions.

The three most commonly used are:

• branch;
• representation;
• normal division.

According to the current legislation, each company is obliged to become tax registered. In addition, they are required to report all changes to the tax authority at the place of activity within three days.

If we consider separate divisions, then they should also be registered with the tax authority. However, there is one peculiarity: branches or representative offices can use taxation systems that are different from the parent organization, in particular (simplified taxation system).

It is also worth paying special attention to the setting of separate units in the funds.

So for the registration procedure in pension fund the following package of documents is required:

• information on registration with the tax authority;
• notice of registration in the county in which the particular Pension Fund operates;
• documents confirming the existence of an individual bank account with the unit;
• directly the application for registration.

At the same time, for the registration procedure with the Social Insurance Funds, the required package of documents is changing.

It should include:

• information on state registration;
• information on registration with the tax authorities;
• information on registration with the Social Insurance Fund of the main organization;
• decision to open a separate subdivision;
• application for registration;
• information confirming the existence of their own bank account;
• Rosstat letter.

Deadlines and Documentation

Before starting the process of registering a separate division, a company needs to collect three different packages of documents:

The submission of each of the applications must be completed within a certain period:

Other legal provisions

An application for registration of a separate subdivision submitted to the tax authority must include confirmation of the following facts:

• the decision to make adjustments to the constituent documentation;
• a detailed description of the changes;
• proof of payment.

These documents can be sent to the tax authority using the services postal companies or provided by a personally authorized person. The registration procedure takes place within 5-7 working days from the date of submission of the relevant application.

Unlike individual entrepreneurs, legal entities (hereinafter - LE) have the right to create their own separate divisions (hereinafter - OP) for various purposes. Russian legislation regulates in detail the conditions and procedure for their creation. In this article, we will answer possible questions that arise when creating the relevant units in practice.

What is a separate division of the organization

To answer this question, we first need to understand the corresponding concept. The definition of this concept is given in paragraph 2 of Article 11 of the Tax Code of the Russian Federation.

According to this norm, the main features of OP are:

• difference between the addresses of the locations of legal entities and OPs. The Financial Department of Russia notes that the separation of a branch (representative office) from a legal entity takes place if the addresses of the OP and the legal entity are different (Letter dated August 18, 2015 No. 03-02-07/1/47702);
• availability of stationary workplaces at the location of the EP (hereinafter referred to as the CWP). The workplace organized by the legal entity must function for at least 1 month.

If a subdivision does not meet the established criteria, it is not recognized as a separate subdivision. What it is in this case is a subject of separate consideration, but such a structure does not fall under the concept of OP in the sense given to it by the legislation. Therefore, there is no need to reflect such a structural formation in the Unified State Register of Legal Entities.

Types of separate divisions

Representation

The activities of the representative office of the legal entity are the representation of the interests of the organization and their protection (). As you can see, the name of the structure fully corresponds to the purpose of the specified OP.

Taking into account the concept of EP and the activities of the representative office, we can formulate its main features:

• location at an address different from the address of the parent organization;
• implementation of functions to represent the interests of legal entities and their protection.

The representative office is not a legal entity, its head acts on the basis of a power of attorney from the parent organization, and the representative office itself - on the basis of the relevant regulatory provision approved by the organization that created it.

A representative office can, for example, carry out an advertising function for legal entities, search for clients for legal entities in various regions, etc.

Branch

Another kind of isolated structural unit is a branch.

Despite the broader range of powers compared to the representative office, the branch is also not an independent organization.

The legal basis of activity is similar to representation:

• the director of the branch receives an appointment and a power of attorney in the parent organization;
• the branch acts on the basis of the regulations adopted by the head organization.

Important!

The head of the OP receives a power of attorney to act on behalf of the organization, and not on behalf of the OP, because. the legal status of a separate subdivision does not allow its head to be recognized as the sole executive (or other) body of a legal entity (i.e., the parent organization).

Information about branches and representative offices is reflected in the Unified State Register of Legal Entities, from where it enters the tax authorities for accounting purposes.

If stationary jobs are not organized, then OP does not arise.

The creation of a stationary workplace is understood as the organization of conditions for the implementation labor function employee, as well as the direct implementation labor activity(Letter of the Ministry of Finance of Russia dated March 01, 2012 No. 03-02-07 / 1-50,).

If a stationary workplace has been created, then it does not matter how much time the employee performs official duties at this place (Letter of the Ministry of Finance of Russia dated January 18, 2012 No. 03-02-07 / 1-20).

Having found out that a separate structural subdivision of a legal entity is a branch or representative office operating on the basis of special provisions and not being a legal entity, we proceed to consider the formalities required when creating a business entity.

In what cases is a separate division opened?

As already noted, the cases that entail the need to create an OP may be different.

For example, a parent organization registered in a federal city carries out wholesale trade in various subjects of the Russian Federation. To trade in the respective regions, she needs the organization of warehouse space and employment employees who control the safety of goods in the field. If for this stationary jobs are created for a period of more than 1 month, the legal entity has the need to create a EP and, as a result, the obligation to register it with the tax authorities.

The creation of a separate division of the Tax Code of the Russian Federation connects with the need to register it with the Inspectorate of the Tax Service of Russia at the location of each PS (paragraph 1 of Article 83 of the Tax Code of the Russian Federation).

As follows from the Letter of the Financial Department dated December 11, 2015 No. 03-02-07 / 1/72669, if several legal entities are created by a legal entity in one municipality, then registration should be carried out at the location of one of the legal entities at the discretion of the legal entity.

According to paragraph 3 of Article 83 of the Tax Code of the Russian Federation, registration at the location of a branch or representative office of a legal entity is carried out on the basis of the information contained in the Unified State Register of Legal Entities.

In other cases, when the EP is not a branch or representative office, subparagraph 3 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation instructs organizations to notify the IFTS of Russia at the location of the legal entity of the creation of the EP within one month from the date of the creation of the EP.

A newly created LLC quite often does not have its own or rented office and is registered only at a legal address. This may be the home address of the head (founder) or an address with postal and secretarial service. So far, no real activity is being carried out, and correspondence intended for LLC, especially from official bodies, arrives in a timely manner, this situation is normal. But, sooner or later, LLC begins to work, which means that it must “materialize” somewhere in space.

You can get answers to any questions regarding the registration of an LLC and an individual entrepreneur using the service free consultation on business registration:

Sometimes the nature of the business allows it to conduct business from home or with the help of remote workers, but if the LLC opens a store, warehouse, office, production facility, or otherwise begins to conduct business at an address other than legal address, then it is necessary to create and register a separate division.

There is an important condition here - the criterion for creating a separate subdivision is the presence of at least one stationary workplace, and it is recognized as such if created for a period of more than one month. The concept of a workplace is Labor Code(Article 209), from which it can be concluded that:

• an employment contract must be concluded with the employee;
• the workplace is under the control of the employer;
• the employee is constantly in this place in accordance with his official duties.

Based on this, a storage warehouse that does not have a permanent employee will not be considered a separate unit. Vending machines, payment terminals, ATMs, etc. are not considered as such. Remote (remote) workers also do not fall under the concept of a "stationary workplace", so the conclusion with them employment contracts does not require the creation of a separate unit.

Please note that individual entrepreneurs should not create and register separate divisions. Individual entrepreneurs can operate throughout the territory of the Russian Federation, regardless of the place of state registration. If they work on the UTII regime or have bought a patent, they only have to additionally register with the tax authorities at the place of business.

What should be a separate subdivision in order for the organization to be eligible for the simplified tax system

Article 346.12 of the Tax Code of the Russian Federation prohibits the use of a preferential simplified taxation system for organizations that have branches (the requirement for the absence of a representative office has already been cancelled). Of course, the question arises - how to formalize a separate division so that it is not recognized as a branch, while the organization retains the right to? To understand this, you will have to refer to the provisions of three codes: Tax, Civil and Labor:

1. The Tax Code (Article 11) gives the concept separate division of the organization as "... any division that is territorially isolated from it, at the location of which stationary workplaces are equipped." At the same time, it does not give a description of the types of a separate subdivision of the Tax Code of the Russian Federation.
2. The Civil Code (Article 55) characterizes a separate subdivision only in the form representative offices and branches. That is, it is also unclear from these provisions what else, besides a representative office and a branch, separate subdivisions can be.
3. The Labor Code (Article 40) indicates that “... a collective agreement may be concluded in the organization as a whole, in its branches, representative offices and other separate structural divisions". Thus, only here it can be seen that separate divisions can be something other than a branch and a representative office.

As a result, we are dealing with some kind of elusive notion of another separate subdivision, therefore, when creating such a subdivision, one should simply avoid the criteria that characterize it as a branch or representative office. These characteristics in the law are more than meager:

• a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of the legal entity and protects them;
• a branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of representative offices;
• representative offices and branches are not legal entities, and information about them must be indicated in the Unified State Register of Legal Entities, and therefore in the charter of the organization.

It is no coincidence that we understand this issue in such detail, because non-compliance with these requirements (sometimes implicit) can deprive an organization of the opportunity to work on the simplified tax system, and unexpectedly. For example, the head believes that the created separate subdivision is not a branch, so the organization continues to work on a simplified system, although it no longer has the right to do so.

In such cases, the organization will be recognized as operating from the beginning of the quarter in which a separate subdivision was created that has signs of a branch. And the loss of the right to tax leads to the need to accrue all taxes of the general regime: income tax, property tax, VAT, and it is with the latter that the most problems can arise. VAT must be charged on the value of all goods sold, works and services for the current quarter, and if the buyer or customer refuses to pay extra, then the tax will have to be paid at their own expense.

Signs of a branch and representative office

Considering what backfire for the payer of the simplified tax system, recognition of a separate subdivision as a branch can lead, you need to know what its signs may be:

1. The fact of creating and starting the activities of a branch or representative office is reflected in the charter of the LLC (from 2016 this is not necessary).
2. The parent organization approved the regulation on the branch or representative office.
3. A head of a separate division has been appointed, who acts by proxy.
4. Internal regulations regulating the activities of a separate subdivision, as a branch or representative office.
5. A branch or representative office represents the interests of the parent organization before third parties and defends its interests, for example, in court.

Thus, in order to retain the right to the simplified tax system, it is necessary to ensure that the created separate subdivision does not have the indicated signs of a branch. In addition, it is necessary to indicate in the Regulations on a separate subdivision that it does not have the status of a branch or representative office and does not carry out the economic activities of the organization in full (for example, a store is only engaged in the storage, sale and delivery of goods). The creation of a separate subdivision is within the competence of the head of the LLC; it is not necessary to enter information about this into the charter.

We inform the tax office about the opening of a separate subdivision

According to article 83(1) of the Tax Code of the Russian Federation, organizations must register for tax purposes at the location of each of their separate subdivisions. Additional requirement to report tax office on all separate subdivisions (within a month) and on changes in information about them (within three days) is established by Article 23 (3) of the Tax Code of the Russian Federation.

Thus, when creating a separate subdivision (not being a branch or representative office), an LLC must:

• report this to your tax office, approved by order of the Federal Tax Service of Russia dated 09.06.2011 No. ММВ-7-6 / [email protected];
• register with the tax authorities at the location of this subdivision, if it is established in the territory under the jurisdiction of a different tax inspectorate in which the head office is registered.

The tax inspectorate at the place of registration of the head office, to which notification No. С-09-3-1 was submitted, she herself reports this fact to the Federal Tax Service at the location of the created separate subdivision(Article 83(4) of the Tax Code of the Russian Federation), that is, an LLC is not required to register independently.

If several separate subdivisions are located in the same municipality, but in territories under the jurisdiction of different tax inspectorates, registration can be carried out at the location of one of the separate subdivisions, at the choice of the organization. For example, if an LLC has several stores in one city in the territories of different Federal Tax Service, you do not need to register with each of them, you can select one inspection by indicating this choice in the message.

When changing the address of a separate subdivision, it is not necessary to close and reopen it (such an obligation existed until September 2010), but only submit a message to the tax office at the place of registration of the subdivision indicating the new address.

Registration in funds

Previously, registration with the Pension Fund when opening a separate subdivision was carried out on the basis of an application from an LLC, now this data is automatically transmitted by the tax inspectorate. However, the obligation to independently register with the FSS remains.

To register with the FSS, notarized copies are submitted:

• tax registration certificates;
• certificate of state registration of a legal entity or a record sheet of the Unified State Register of Legal Entities;
• notification of registration as an insurer of the parent organization, issued by the regional branch of the FSS;
• information letter of the state statistics service (Rosstat);
• notifications of tax registration of a separate subdivision;
• the opening order, the Regulations on a separate subdivision, documents confirming that the separate subdivision has a separate balance sheet and current account;
• original .

Pay a single simplified tax and insurance premiums for employees employed in a separate subdivision, it is necessary at the place of registration of the parent organization, and personal income tax from these employees must be withheld at the location of the separate subdivision.

Responsibility for violation of the procedure for registration of a separate subdivision

Violation of the deadlines for filing messages and applications for registration of a separate subdivision entails the following penalties:

• violation of the deadline for filing an application for registration - 10 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
• conducting activities by a separate subdivision without registration - a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
• violation of the registration period with the FSS - 5 thousand rubles or 10 thousand rubles if the violation lasts more than 90 calendar days(Article 19 No. 125-FZ of 07/24/98).

Action plan when creating a separate subdivision

1. Determine that the organization creates a separate division that is not a branch or representative office (because they have a different registration procedure).
2. Make sure that the created workplace is stationary, that is, created for a period of more than a month, the employee is constantly present at it, and this is related to the performance of his official duties. If the employee is remote, it is not required to create a separate division.
3. Within a month after the creation of a stationary workplace, inform the tax office where the LLC is registered about the creation of a separate subdivision in the form No. C-09-3-1.
4. Register with the Social Security Fund within 30 days.
5. If necessary, notify within three days of a change in the address or name of a separate subdivision to the Federal Tax Service at the place of registration of the subdivision in the form No. C-09-3-1.

The concept of "separate subdivision" is used both in the Civil Code and in the Tax Code.

In order to avoid errors when applying this concept for taxation purposes (in particular, when calculating income tax), it is advisable to identify differences between the concept of "separate subdivision of a legal entity" used in the Civil Code of the Russian Federation and the concept of "separate subdivision of an organization" used in the Tax Code of the Russian Federation.

civil law

In accordance with paragraph 1 of Art. 55 of the Civil Code of the Russian Federation representation is a separate subdivision of a legal entity, located outside its location, which represents the interests of the legal entity and protects them. Branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office (clause 2, article 55 of the Civil Code of the Russian Federation). Thus, representative offices and branches are two different types (varieties) of separate subdivisions of a legal entity located outside its location and either representing the interests of a legal entity and protecting them, or exercising all or part of its functions, including the functions of a representative office. Other types of separate subdivisions of a legal entity are not defined in the Civil Code of the Russian Federation, that is, their list is closed.

Note!

The concepts of "subdivision" and "separate subdivision"division” are not defined in the Civil Code of the Russian Federation.

Considering the provisions of paragraphs 1 and 2 of Art. 55 of the Civil Code of the Russian Federation, two signs of representation can be distinguished:

1. location outside the location of the legal entity;
2. implementation of the functions of the organization.

The difference between a representative office and a branch is that they carry out various functionsorganizations. Branch can carry out all its functions, and representation only some(represents the interests of the organization and protects them). This means that a representative office is essentially a type of branch.

A common feature of both varieties of separate divisions of a legal entity is their isolation. Obviously, the isolation of a subdivision of a legal entity means its location outside the location of this legal entity. From paragraphs 1 and 2 of Art. 55 of the Civil Code of the Russian Federation, we can conclude that the main

the sign of a separate subdivision of the organization is its location outside the location of the organization itself.

What is the status of these separate divisions? In accordance with paragraph 3 of Art. 55 of the Civil Code of the Russian Federation representative offices and branches are not legal entities. They are endowed with property by the legal entity that created them, and act on the basis of the provisions approved by it. Heads of representative offices and branches are appointed by the management of the legal entity and act on the basis of its power of attorney. Representative offices and branches must be indicated in the constituent documents of the legal entity that created them.

Thus, from this paragraph, we can conclude that the necessary attributes of any separate subdivision include:

— the presence of property;

— Regulations on the subdivision;

-supervisor;

- an indication of the presence of a subdivision in the constituent documents of the organization.

So which of its structural divisions should the organization classify as separate divisions and indicate in the constituent documents? When answering this question, keep the following in mind.

concept "location out of location" not defined in the Civil Code of the Russian Federation. In this case, obviously, we are talking about the fact that the location of a separate subdivision of a legal entity does not coincide with the location of the legal entity itself. According to paragraph 2 of Art. 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration. Thus, the location of the legal entity coincides with the location of its permanent executive body, and in the absence of a permanent executive body, another body or person entitled to act on behalf of the legal entity without a power of attorney. In this case, only in the absence of a permanent executive body, the location of the legal entity coincides with the location of another body or person entitled to act on behalf of the legal entity without a power of attorney. When determining the place of state registration of a legal entity, one should be guided by the Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Subparagraphs "c" and "n" of paragraph 1 of Art. 5 of Law No. 129-FZ establishes that the Unified State Register of Legal Entities contains, in particular, the following information about a legal entity:

- the address (location) of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney), through which communication with the legal entity is carried out (sub. " in");

— information about branches and representative offices of a legal entity (signature “n”).

At the same time, the location of a separate subdivision of a legal entity should not coincide with the location of the legal entity itself.

So, the Law determines the location of the organization (subclause “c” of paragraph 1 of Article 5), but the location of the separate subdivision of the organization is not defined.

It can be assumed, given the provisions of paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, that the location of a separate subdivision of a legal entity is understood to be the location of either the property of the specified subdivision or its head. It is obvious that the concept "the place isdenia" coincides with the concept "address", namely the postal address.

If, for example, the address of the permanent executive body of a legal entity (factory) is Ivanovsk, Ivanova street, building 1, building 1; the address of shop No. 1 of the plant is Ivanovsk, Ivanova street, building 1, building 2; the address of workshop No. 2 of the plant is Ivanovsk, Ivanova street, building 1, building 3, then these workshops can be considered as separate divisions of the specified organization (plant). But should they be considered as such without fail and, therefore, listed in the founding documents?

From Art. 55 of the Civil Code of the Russian Federation, it can be concluded that the organization's classification of its structural unit as separate units is the right of this organization. Nevertheless, in the case when a structural unit that is located outside its location (a necessary sign of a separate unit) is classified by the organization as separate units, it must be named in its constituent documents in without fail.

How to determine what is "permanentexecutive bodies of a legal entity"?What other bodies and persons have the right to act on behalf of a legal entity without a power of attorney?

In the first part of the Civil Code of the Russian Federation, the concept "executive bodieswe are a legal entity" is used in articles devoted to the management of organizations of only three specific types - a limited liability company (LLC), a joint-stock company (JSC), a production cooperative.

LLC creates executive agency(collegial and (or) sole), exercising current management of the company's activities and accountable to the general meeting of its participants. sole body management may be elected not from among the members of the company (clause 1, article 91 of the Civil Code of the Russian Federation). The competence of the management bodies of the company, as well as the procedure for making decisions and speaking on behalf of the company, are determined in accordance with the Civil Code of the Russian Federation, the Law on Limited Liability Companies and the Charter of the company (clause 2, article 91 of the Civil Code of the Russian Federation). Thus, two executive bodies (collegiate and sole) can function simultaneously in one company.

Information about the executive bodies of 000 is contained in its constituent documents. Constituent documents of the company with limited liability must contain (in addition to the information specified in paragraph 2 of article 52 of the Civil Code of the Russian Federation):

1)terms about the size authorized capital society; the shares of each of the participants;

2) on the amount, composition, terms and procedure for making contributions by participants;

3) on the liability of participants for violation of obligations to make contributions;

4) on the composition and competence of the management bodies of the company and the procedure for making decisions by them (including on issues, decisions on which are taken unanimously or by a qualified majority of votes);

5) other information provided for by the Law on Limited Liability Companies (Clause 2, Article 89 of the Civil Code of the Russian Federation).

The executive body of a joint-stock company may be collegiate (board, directorate) and (or) sole (director, CEO). He carries out the current management of the company's activities and is accountable to the board of directors (supervisory board) and general meeting shareholders. By decision of the general meeting of shareholders, the powers of the executive body of the company may be transferred under an agreement to another commercial organization or an individual entrepreneur (manager) (clause 3, article 103 of the Civil Code of the Russian Federation). The competence of the governing bodies of a joint-stock company, as well as the procedure for making decisions and speaking on behalf of the company, are determined in accordance with the Civil Code of the Russian Federation, the Law on Joint-Stock Companies and the Charter of the company (clause 4, article 103 of the Civil Code of the Russian Federation).

Thus, the following can act as the executive body of a joint-stock company:

— collegial executive body (board, directorate) and (or) sole executive body (director, general director);

- a commercial organization or an individual entrepreneur (manager), to which the powers of the executive body have been transferred under an agreement.

Consequently, in one joint-stock company two executive bodies (collegiate and sole) can function simultaneously. Information on the composition and competence of the management bodies of a joint-stock company is contained in the charter of the said company.

Charter joint-stock company in addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, must contain the conditions:

— on the size of the authorized capital of the company;

—on the rights of shareholders;

- on the composition and competence of the company's management bodies and the procedure for making decisions by them (including on issues decisions on which are taken unanimously or by a qualified majority of votes) (clause 3 of article 98 of the Civil Code of the Russian Federation).

executive bodies production cooperative are the board and (or) its chairman. They carry out the current management of the cooperative's activities and are accountable to the supervisory board and the general meeting of members of the cooperative. Only members of the cooperative can be members of the supervisory board and board of the cooperative, as well as the chairman of the cooperative (Article 110 of the Civil Code of the Russian Federation). The competence of the governing bodies of the cooperative and the procedure for making decisions by them are determined by the legislation and the charter of the cooperative (clause 2, article 110 of the Civil Code of the Russian Federation).

Thus, the board and (or) its chairman can act as the executive bodies of a production cooperative. Consequently, in one production cooperative, two executive bodies (the board and (or) its chairman) can function simultaneously. Information about the executive bodies of a production cooperative is contained in its Charter.

The charter of the cooperative must contain (in addition to the information specified in paragraph 2 of article 52 of the Civil Code of the Russian Federation):

1) conditions on the amount of share contributions of members of the cooperative;

2) on the composition and procedure for making share contributions by members of the cooperative and their liability for violation of the obligation to make share contributions;

3) about the nature and order labor participation its members in the activities of the cooperative and their liability for violation of the obligation for personal labor participation;

4) on the procedure for distributing profits and losses of the cooperative;

5) on the amount and conditions of subsidiary liability of its members for the debts of the cooperative;

6) on the composition and competence of the governing bodies of the cooperative and the procedure for making decisions by them (including on issues decisions on which are taken unanimously or by a qualified majority of votes) (clause 2 of article 108 of the Civil Code of the Russian Federation).

Note!

The concept of "permanent executivebody of a legal entity" is not defined in the Civil Code of the Russian Federation (inthe first part of the Civil Code of the Russian Federation, this concept is used only inparagraph 2 of Art. 54 of the Civil Code of the Russian Federation).

This concept is also absent in the Law of February 8, 1998 No. 14-FZ “On Limited Liability Companiesstu", Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies" and the Law of 08.05.95 No. 41-FZ "About productionprivate cooperatives”. At the same time, as stated above, in these organizations, the functioning of several executive bodies of a legal entity is allowed. In this regard, there is a problem of allocating a permanent executive body of a legal entity.

In accordance with paragraph 1 of Art. 53 of the Civil Code of the Russian Federation, a legal entity acquires civil rights and assumes civil obligations through its bodies operating in

in accordance with the law, other legal acts and constituent documents. The procedure for appointing or electing the bodies of a legal entity is determined by law and constituent documents.

This may mean that if the procedure for referring the executive body of a legal entity to “permanent executive bodies” is not established by law, then the organization itself has the right to establish this procedure, and it must be reflected in its constituent documents.

If the procedure for the appointment or election of a permanent executive body (it can be only one) is not determined by law or constituent documents, then on the basis of subpara. "c" paragraph 1 of Art. 5 of Law No. 129-FZ, the location of an organization should be understood as the address (location) of another body or person entitled to act on behalf of a legal entity without a power of attorney, at which communication with a legal entity is carried out. What are these other organs and persons? Their circle is outlined in Art. 53 of the Civil Code of the Russian Federation.

The provisions of paragraph 1 of this article are given above. But in addition to these provisions, it is important to consider the following. In cases provided for by law, a legal entity may acquire civil rights and assume civil obligations through its participants (clause 2, article 53 of the Civil Code of the Russian Federation). A person who, by virtue of law or the constituent documents of a legal entity, acts on its behalf, must act in the interests of the legal entity it represents in good faith and reasonably. It is obliged, at the request of the founders (participants) of the legal entity, unless otherwise provided by law or contract, to compensate for the losses caused by it to the legal entity (Clause 3, Article 53 of the Civil Code of the Russian Federation).

When applying the rules set out in sub. "n" paragraph 1 of Art. 5 of Law No. 129-FZ, due to the fact that the Law does not establish a list of information contained in the Unified State Register of Legal Entities about branches and representative offices of a legal entity, the question arises: does information about their location refer to the specified information? It does not follow from the Law that this information is mandatory. Thus, there may be cases where the Unified State Register of Legal Entities does not contain information about the location of branches and representative offices of a legal entity.

In accordance with paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the constituent documents of a legal entity must contain:

-name of the legal entity,

- its location,

— the procedure for managing the activities of a legal entity,

— other information provided by the Law for legal entities of the relevant type.

At the same time, paragraph 3 of this article provides that changes in the constituent documents become effective for third parties from the moment of their state registration, and in cases established by the Law, from the moment the body responsible for state registration is notified of such changes. However, legal entities and their founders (participants) are not entitled to refer to the absence of registration of such changes in relations with third parties acting subject to these changes.

Thus, if for legal entities of the corresponding type the Law does not provide that the constituent documents of a legal entity must contain information about the location of its branches and representative offices, the organization has the right not to provide this information in its constituent documents. Consequently, in some cases, even in the constituent documents of the organization, you can not find the addresses of separate divisions of the organization.

Along the way, another significant question arises: what documents of a legal entity are constituent documents? Paragraph 1 of Art. 52 of the Civil Code of the Russian Federation provides that a legal entity acts on the basis of the Charter, or the constituent agreement and the Charter, or only the constituent agreement. In the cases provided for by the Law, a legal entity that is not a commercial organization may act on the basis of general position about organizations of this type. Memorandum of association of a legal entity is concluded, and the Charter is approved by its founders (participants). A legal entity created in accordance with the Civil Code of the Russian Federation by one founder acts on the basis of the Charter approved by this founder. Thus, information about the location of separate subdivisions may be contained in the above documents.

Tax law

According to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation for the purposes of the Tax Code, in particular, the following concept is used: a separate subdivision of an organization— any terrysubdivision torionally separated from it, locallylocation of which stationary works are equippedwhose places. A separate subdivision of an organization is recognized as such regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified subdivision. At the same time, the workplace is considered stationary if it is created for a period of more than one month.

In addition, this paragraph defines the concept "location of a separate subdivision of a Russian organization"(the place where this organization operates through its separate subdivision).

A separate subdivision of an organization is understood as any subdivision that is territorially separated from it, at the location of which workplaces created for a period of more than one month are equipped. At the same time, the location of a separate subdivision of a Russian organization is understood not as the place where stationary workplaces are equipped, but as the place where this organization carries out its activities.

So, the concept of "separate subdivision of the organization" is revealed using the following concepts:

- territorial isolation,

-workplace,

- Equipped workplace.

concept "territorial isolation subsectionleniya» and in the Tax Code of the Russian Federation and the Civil Code of the Russian Federation is absent. First of all, it is necessary to define the concept "territorial divisionlaziness." The Explanatory Dictionary of the Russian Language 1 defines the corresponding words, in particular, as follows and gives examples of the use of these words:

territory— limited land space (factory territory);

detached- standing apart, separate (occupy a separate position).

Wherein "space" defined in particular as:

1) length, a place not limited by visible limits (steppe spaces);

2) a gap between something, a place where something fits (free space between a window and a door).

In this way, "space" can be defined as a place that is limited by visible limits, since when we define territory, we are talking about a limited space.

Consequently, the Tax Code of the Russian Federation means that the organization and its separate subdivision are located in different territories (limited land spaces), that is, on different (non-adjacent) land plots.

For example, if on one land plot there is not only a permanent executive body of an organization that is a plant (plant management), but also a lot of factory buildings (workshops), then these shops cannot be recognized as separate divisions of the organization. However, if another part of the workshops of the plant is located on a different (non-adjacent) land plot (between these plots is located, for example, a residential area), then all this other part of the workshops is recognized as a separate subdivision of the organization.

Note!

In Chapter 25 "Corporate Income Tax", in addition tothe concept of "territory" the concept of "aquatoria".

So, in accordance with paragraph 3 of Art. 261 of the Tax Code of the Russian Federation, the procedure provided for by the specified paragraph applies to expenditures for the development of natural resources relating to a part of the territory (water area) provided for by the relevant license. At the same time, the taxpayer must keep separate records of such expenses for the relevant part of the territory (water area).

Subparagraph 1 of paragraph 2 of Art. 308 of the Tax Code of the Russian Federation provides that the continuation or resumption after a break of work at a construction site after the signing of the act specified in paragraph 3 of the named article leads to the addition of the period of ongoing or resumed work and the break between works to the total period of existence construction site only if the territory (water area) of the resumed works is the territory (water area) of previously stopped works or is closely adjacent to it.

Expenses for the development of natural resources, provided for in paragraph 1 of Art. 261 of the Tax Code of the Russian Federation, are reflected in analytical registers tax accounting separately for each subsoil plot (deposit) or land plot (water area) reflected in the license agreement for the taxpayer (licenses for the right to use subsoil) (clause 2 of article 325 of the Tax Code of the Russian Federation).

Note!

According to the above explanatory dictionaryvatory— surface of the body of waterema; water area (port area, Misea ​​ocean).

Thus, Chapter 25 of the Tax Code of the Russian Federation deals with both land and water areas and, consequently, territorial and equatorial isolation. This means, in particular, that the oil production carried out by the organization in various parts of the water area is carried out by its various separate subdivisions.

It remains to define the concepts "workplace" and "equipped workplace" contained in the definition of a separate division of the organization. These concepts are not defined in the Tax Code of the Russian Federation.

What is meant by “workplace”, using the concept of “separate subdivision” for tax purposes? In accordance with paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

concept "workplace" is related to labor relations and should be applied in the sense in which it is used in labor legislation. Article 209 of the Labor Code of the Russian Federation determines that the workplace is the place where the employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer. Thus, this concept is not associated with the presence of any property (including depreciable property), which is necessary, in particular, for carrying out work. At the same time, we draw attention to the fact that the Labor Code of the Russian Federation does not specify what is meant by the control of the employer.

What is meant by "equipped workstationsmi"! The answer to this question is important, in particular, when determining the date of creation of the workplace (for example, if the organization rents a production facility). According to Art. 22 of the Labor Code of the Russian Federation, the employer is obliged, in particular, to provide employees with equipment, tools, technical documentation and other means necessary for the performance of their labor duties. In addition, Art. 163 of the Labor Code of the Russian Federation provides that the employer is obliged to provide normal conditions for the employees to fulfill the production standards. Such conditions, in particular, include the good condition of premises, structures, machines, technological equipment and equipment.

In this regard, workplace equipment should be understood as the provision (by the employer) of employees with premises, structures, machines, technological equipment, equipment, tools, technical documentation and other means necessary for the performance of their labor duties.

concept used in several articles of Chapter 25 of the Tax Code of the Russian Federation. In particular, in accordance with the first part of Art. 275.1 taxpayers, which include separate subdivisions that carry out activities related to the use of facilities of service industries and farms, determine the tax base for this activity separately from the tax base for other types of activities.

At the same time, we note the following: paragraph 25 of Art. 1 of the Law of 06.06.2005 No. 58-FZ “On amendments to the WTOrui of the Tax Code of the Russian Federation and somery other legislative acts of the Russian Federationabout taxes and fees"(hereinafter - the Law) in Art. 275.1 of the Code in part one word "isolated" ruled out. The specified paragraph will come into force on January 1, 2006 (clause 1, article 8 of the said Law).

Features of tax payment by taxpayers with separate subdivisions are established by Art. 288 of the Tax Code of the Russian Federation (clause 3 of article 287 of the Tax Code of the Russian Federation). Payment of advance payments, as well as tax amounts to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of its separate divisions based on the share of profit attributable to these separate divisions. Paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, it is established that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the features of calculating and paying tax, are obliged, after each reporting and tax period, to submit to the tax authorities at their location and the location of each separate subdivision relevant tax declarations in the manner prescribed by this article.

Keep in mind!

Under the permanent establishment of a foreignorganization in the Russian Federation is understood as a branch, representativestvo, department, bureau, office, agency, any otherseparate subdivision or other place of activityof this organization, through which the organization regularly carries out entrepreneurial activities on the territory of the Russian Federation.

When applying the concept "separate subsectionorganization" For income tax purposes, the following issues arise in particular.

Can any subdivision territorially separated from it, at the location of which one stationary workplace is equipped, be a separate subdivision of the organization?

Is a separate subdivision of the organization created if, at the location of the territorially isolated subdivision, stationary workplaces are equipped, but not occupied by employees? That is, the relevant labor relations between the employee of this unit and the employer arose later than the employer equipped the corresponding stationary workplaces (for example, as a result of the construction of industrial premises or in the case of their lease).

In the definition of a separate division of the organization, the noun "subdivision" used in the singular, "place"- in the plural (it is not about the workplace, but about jobs). Therefore, we can conclude that in the case of creating a territorially separate subdivision, at the location of which only one stationary workplace is equipped (for example, a post office), one cannot speak of creating a separate subdivision of the organization. However, this is a formal approach to clarifying this definition, so you should be prepared for the fact that the tax authority will not share this position.

In any case, it is obvious that if, for example, an organization has built (rented) a workshop, but has not yet hired workers for this workshop, it is not possible to consider the workshop as a separate subdivision, since jobs have not yet been created in it (workers who should take these places). Another thing is if workers are already hired and should arrive at the shop for work, but have not yet arrived. In this case, the workshop can be considered as a separate division of the organization.

What are the main differences between the concept "bothaffiliated subdivision of a legal entity (organizationtion)", used in the Civil Code of the Russian Federation, and the same concept used in the Tax Code of the Russian Federation?

1. Legal entities have the right to create branches and open representative offices on the territory of the Russian Federation and abroad. A branch and a representative office are subdivisions of a legal entity, its constituent parts. These subdivisions must be organizationally isolated within the legal entity and located outside its location.

2. The difference between both divisions from each other lies in the range of tasks performed. The branch performs the functions of a legal entity, which should be understood as the types of production and other activities of a legal entity that it has the right to engage in in accordance with the law and the constituent documents of the legal entity. The tasks of the representation are limited. They consist in the representation and protection of the interests of a legal entity, that is, in the functions carried out within the framework of the institution of representation, by virtue of an authority based on a power of attorney.

3. To perform their functions, a branch and a representative office shall be endowed with the necessary property by the legal entity that created them. This property is assigned to the relevant branch or representative office, but is either owned by a legal entity or belongs to a legal entity on a different legal basis. In accounting, the specified property is reflected simultaneously on the separate balance sheet of the branch or representative office, and on the balance sheet of the legal entity. In contrast, a division of an organization that is a separate division in accordance with the Tax Code of the Russian Federation may not have a separate balance sheet.

4. In accordance with the current tax legislation, branches and representative offices are not independent payers of taxes and (or) fees. At the same time, they, in accordance with the procedure provided for by the Tax Code of the Russian Federation, fulfill the obligations of the organization that created them to pay taxes and fees at their location (Article 19 of the Tax Code of the Russian Federation).

5. In accordance with the requirements of the Civil Code of the Russian Federation, the head of the branch and the head of the representative office are appointed by the body of the legal entity authorized to do so in accordance with the constituent documents of the legal entity. There is no specified requirement for subdivisions that are separate in accordance with the Tax Code of the Russian Federation.

6. All separate subdivisions of a legal entity that meet the criteria provided for by the Civil Code of the Russian Federation, regardless of their name (branch, agency, correspondent bureau, etc.), are subject to the legal regime of either a representative office or a branch. For tax purposes, differences in legal regime does not have a representative office or a branch.

7. In accordance with the Civil Code of the Russian Federation, information about established branches and open representative offices must be indicated in the constituent documents of a legal entity (location and other necessary information). This provision allows state control over the activities of a legal entity outside its location for the purpose of taxation and protection of the interests of creditors, as well as for other purposes provided for by law.

In connection with the foregoing, it must be stated that all units that are separate in accordance with civil law are recognized as separate for tax purposes. However, not every division recognized as separate in accordance with tax legislation is such in accordance with the Civil Code of the Russian Federation.

Responsibility for violation of the requirement of the Civil Code of the Russian Federation to indicate in the constituent documents of a legal entity information about established branches and open representative offices is established by Chapter 8 of Law No. 129-FZ.

For failure to provide or untimely submission of information necessary for inclusion in state registers, as well as for the provision of false information, applicants, legal entities and (or) individual entrepreneurs bear responsibility established by the legislation of the Russian Federation (clause 1, article 25 of Law No. 129-FZ).

The registering authority has the right to apply to the court with a demand to liquidate a legal entity in the event of gross violations of the law or other legal acts committed during the creation of such a legal entity, if these violations are irreparable, as well as in the event of repeated or gross violations of laws or other regulatory legal acts of the state registration of legal entities (clause 2, article 25 of Law No. 129-FZ).

The Tax Code of the Russian Federation does not provide for the mandatory reflection in the constituent documents of the taxpayer of information relating to the divisions of the organization recognized as separate for tax purposes.

Nevertheless, there is a special form of tax control over the activities of organizations carried out through its separate divisions. An organization that includes separate subdivisions located on the territory of the Russian Federation is obliged to register with the tax authority at the location of each of its separate subdivisions (clause 1, article 83 of the Tax Code of the Russian Federation). An application for registration of an organization at the location of a separate subdivision is submitted within one month after its creation (clause 4, article 83 of the Tax Code of the Russian Federation). Chapter 16 of the Tax Code of the Russian Federation provides for liability both for violating the deadline for registration with a tax authority (Article 116 of the Tax Code of the Russian Federation), and for evading registration (Article 117 of the Tax Code of the Russian Federation). It should be noted, however, that the provisions of Art. 117 of the Tax Code of the Russian Federation also apply to the organization's activities through its separate divisions.

The submission by the taxpayer to the tax authorities of the list of its separate divisions of the Tax Code of the Russian Federation is not provided. How to establish a complete list of divisions classified as separate divisions in accordance with the Tax Code of the Russian Federation and taken into account for the purposes of taxation of profits during the tax period?

Paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, it is established that taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the features of calculating and paying tax, are obliged, after each reporting and tax period, to submit to the tax authorities at their location and the location of each separate division relevant tax returns. An organization, which includes separate subdivisions, at the end of each reporting and tax period, submits to the tax authorities at its location a tax declaration for the whole organization with distribution by separate subdivisions (clause 5, article 289 of the Tax Code of the Russian Federation).

Organizations submit a Declaration to the tax authority at the location of the separate subdivisions, as well as a calculation of the amount of tax payable at the location of this separate subdivision. The number of calculations depends on the number of separate divisions. Annexes No. 5a are submitted for all separate subdivisions, including those liquidated during the current tax period. Consequently, the sum of the data in line 010 of Appendix No. 5a is a list of structural divisions of the organization recognized as its separate divisions in accordance with the Tax Code of the Russian Federation.

Are there tax sanctions for failure to submit the Declaration at the location of separate subdivisions and, consequently, the specified data? If at the location of a separate subdivision the Declaration is not submitted in full (for example, it includes Title page(Sheet 01), subsection 1.1 of Section 1 and (or) subsection 1.2 of Section 1, but not included in Appendix No. 5a to Sheet 02), the corresponding liability for this violation is not provided. This violation is qualified as a violation of the rules for compiling a tax return.

Until the entry into force of the relevant norm of the Law of July 9, 1999 No. 154-FZ “On amendments and additionsniya in part one of the Tax Code of the Russian Federationwalkie-talkie" Art. 121 of the Tax Code of the Russian Federation, according to which violation of the rules for compiling a tax return by a taxpayer, that is, failure to reflect or incomplete reflection, as well as errors that lead to an underestimation of the amount of taxes payable, entail a fine in the amount of five thousand rubles.

We also note that in case of failure to submit the Declaration at the location of a separate subdivision and, accordingly, non-payment of tax at the location of a separate subdivision, Art. 122 "Non-payment or incomplete payment of tax amounts" NK RF. Paragraph 1 of Art. 122 of the Tax Code of the Russian Federation establishes that non-payment or incomplete payment of tax amounts as a result of understating the tax base, other incorrect calculation of tax or other illegal actions (inaction) entails a fine in the amount of 20 percent of the unpaid tax amounts. The acts provided for by clause 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid tax amounts (clause 3, article 122 of the Tax Code of the Russian Federation).

Thus, Art. 122 of the Tax Code of the Russian Federation applies not only to cases of non-payment or incomplete payment of tax amounts as a result of an understatement of the tax base, other incorrect calculation of tax, but also to cases of non-payment or incomplete payment of tax amounts as a result of other illegal actions (inaction), which may include failure to submit Declarations at the location of separate divisions of the organization (since the submission of the Declaration at the location of separate divisions of the organization is mandatory in accordance with paragraph 1 of Article 289 of the Tax Code of the Russian Federation), as well as the related non-payment of tax at the location of separate divisions of the organization (since the specified payment is mandatory in accordance with paragraph 2 of article 288 of the Tax Code of the Russian Federation).

Keep in mind!

When applying paragraph 1 of Art. 122 of the Tax Code of the Russian Federation are taken into account according toof the provisions of paragraph 2 of the Ruling of the Constitutional Court Rosof the Russian Federation dated 04.07.2002 No. 202-O.

According to this Definition, the question of the constitutionality of the provisions of the tax legislation, which provide for the possibility of application by state bodies of punitive sanctions in the absence of the debtor's fault, along with the collection of penalties, has repeatedly been the subject of consideration by the Constitutional Court of the Russian Federation.

In the Resolution of 12/17/96 in the case of checking the constitutionality of clauses 2 and 3 of the first part of Art. 11 of the Law of the Russian Federation "On federal tax authoritiespolices" The Constitutional Court of the Russian Federation indicated that, within the meaning of Art. 57 of the Constitution of the Russian Federation, the tax obligation consists in the obligation of the taxpayer to pay a certain tax established by law. Failure to pay the tax on time must be compensated by the repayment of the debt on the tax obligation, full compensation for the damage incurred by the state as a result of late payment of the tax. Therefore, the legislator has the right to add an additional payment to the amount of tax not paid on time - a penalty as compensation for the losses of the state treasury as a result of shortfalls in tax amounts on time.

Other types of measures, namely the collection of fines, by their nature go beyond the scope of the tax liability. They are not restorative, but punitive in nature and are a punishment for a tax offense, that is, for an illegal guilty act provided for by law, committed intentionally or through negligence. In the proceedings on a case of a tax offense, both the very fact of the commission of such an offense and the fault of the taxpayer are subject to proof.

As follows from the Constitution of the Russian Federation (Article 54, part 2), an offense is a necessary basis for all types of legal liability. At the same time, the content of specific elements of offenses in the public law sphere should be consistent with the principles of the rule of law in its relations with individuals and legal entities as subjects of legal responsibility. Such a legal position was formulated by the Constitutional Court of the Russian Federation in its Ruling dated April 27, 2001 in the case on the verification of a number of provisions of the Customs Code of the Russian Federation. As expressing a general legal principle, it is applicable to liability for a tax offense as well.

In accordance with Art. 106 of the Tax Code of the Russian Federation, a guilty illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which liability is established by the Tax Code of the Russian Federation, is recognized as a tax offense. Absence of guilt of a person in committing a tax offense Art. 109 of the Tax Code of the Russian Federation refers to the circumstances excluding bringing him to responsibility. Consequently, the need to establish the guilt of the taxpayer in order to bring him to justice is directly prescribed by the Tax Code of the Russian Federation.

In the Resolution of the Constitutional Court of the Russian Federation dated January 25, 2001 in the case of checking the constitutionality of clause 2 of Art. 1070 of the Civil Code of the Russian Federation, a legal position is expressed, according to which the absence of guilt in violation of obligations in the public sphere is one of the circumstances precluding the application of sanctions, since it indicates the absence of the corpus delicti itself.

A different interpretation of the composition of the offense, including tax, as a basis for liability would be contrary to the nature of justice. The court, in connection with bringing taxpayers to responsibility for violation of tax obligations, based on the principles of competitiveness and equality of the parties, cannot confine itself to formally stating only the fact of violation of these obligations, without revealing other circumstances related to it, including the presence or absence of fault of the relevant subjects, in which no matter how it appears.

All these decisions of the Constitutional Court of the Russian Federation remain in force. The legal positions set forth in them on guilt and the need to establish (prove) it, as well as on the possibility and conditions for collecting penalties and fines, are subject to application to other laws containing provisions on the payment of taxes, and are binding on courts, other bodies and officials when applying them the provisions of federal laws providing for liability (sanctions) for the commission of offenses. Therefore, contained in paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, the provisions according to which non-payment or incomplete payment of tax amounts as a result of an understatement of the tax base, other incorrect calculation of tax or other illegal actions (inaction) entail a fine in the amount of 20 percent of the unpaid tax amounts should be applied in accordance with the constitutional and legal the meaning of similar provisions, identified in the rulings of the Constitutional Court of the Russian Federation that remain in force and this Definition.

In addition, it should be borne in mind that, in accordance with the Ruling of the Constitutional Court of the Russian Federation of January 18, 2001 No. 6-0, the provisions of paragraphs 1 and 3 of Art. 120 and paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, which define elements of tax offenses that are not sufficiently separated from each other, cannot be used simultaneously as a basis for holding liable for the same illegal actions.

So how legitimate in connection with the above conclusion about the need to apply Art. 122 of the Tax Code of the Russian Federation and at the same time Art. 75 of the Tax Code of the Russian Federation in case of failure to submit a Declaration at the location of separate subdivisions and the related non-payment of tax at their location?

Situation

The organization and all its separatedivisions are located on the territory of one subRF project. In 2005, the organization of the payment of tax to the budgetthe subject of the Russian Federation at the place of its location, taking into accountattributable to these divisions producedin a timely manner. Should in this case for non-paymentthat tax at the location of separate subdivisionsdivisions apply Art. 122 of the Tax Code of the Russian Federation and at the same timecharged penalties in accordance with Art. 75 of the Tax Code of the Russian Federation?

Federal Law No. 95-FZ of July 29, 2004 “On outsideamendments to parts one and two of the Tax Code of the Russian Federation and invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation on taxgas and fees " amendments were made to paragraph 1 of Art. 284 of the Tax Code of the Russian Federation. In this regard, from January 1, 2005, the amount of tax is credited only to the federal budget and the budgets of the constituent entities of the Russian Federation. Therefore, taking into account the provisions of paragraphs 1 and 2 of Art. 288 of the Tax Code of the Russian Federation, an organization that has separate subdivisions in its composition makes advance payments, as well as amounts of corporate income tax to the federal budget, at its location, and to the budgets of constituent entities of the Russian Federation - at its location and at the location of each of its separate divisions.

Separate subdivisions of the organization may be located on the territory of one subject of the Russian Federation. Is a penalty charged on tax amounts (including in the form of advance payments paid during the reporting (tax) period) that are not paid to the budget of the said subject at the location of the said separate subdivisions?

Paragraph 1 of Art. 75 of the Tax Code of the Russian Federation, it is determined that penalties are recognized as the amount of money established by the named article, which the taxpayer, payer of fees or tax agent must pay in case of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, in later in comparison with the terms established by the legislation on taxes and fees.

Thus, penalties are charged only in case of late payment of due amounts of tax. Obviously, the amount of tax due is understood as the amount of tax paid in full to the appropriate budget (for example, to the budget of a constituent entity of the Russian Federation). At the same time, Art. 75 of the Tax Code of the Russian Federation is not established mandatory seat tax payment (for example, at the location of the organization or at the location of its separate divisions). In this case, the place of payment of the tax does not matter. Therefore, in case of timely payment of tax to the relevant budget, no penalty is charged.

Article 75 of the Tax Code of the Russian Federation provides that the taxpayer himself must pay the tax. Which person is considered a taxpayer? Article 19 of the Tax Code of the Russian Federation provides that organizations and organizations are recognized as taxpayers and payers of fees. individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively. In the manner prescribed by the Tax Code of the Russian Federation, branches and other separate divisions Russian organizations fulfill the obligations of these organizations for the payment of taxes and fees at the location of such branches and other separate divisions.

This means that, although separate subdivisions of Russian organizations may fulfill the obligations of the said organizations to pay income taxes at the location of these separate subdivisions, it is not the separate subdivisions of the organization that are recognized as taxpayers, but the organization itself.

Thus, in the case when at the location of a separate subdivision of an organization the tax is paid not by the organization, but by the separate subdivision itself, this organization still acts as a taxpayer. Therefore, the organization itself is responsible for the late payment of tax by a separate subdivision of the organization - it is she who is charged penalties.

The terms and procedure for paying income tax and tax in the form of advance payments are established by Art. 287 of the Tax Code of the Russian Federation. Calculations of the taxpayer with the budget from July 1, 2005 are carried out in accordance with the Recommendations on the procedure for maintaining a database in the tax authorities "Calculations from budgetjet"(approved by Order of the Federal Tax Service of Russia dated May 12, 2005 No. ШС-3-10/201). Previously, these calculations were carried out in accordance with the Recommendations on the procedure for maintaining personal account cards of taxpayers, payers of fees and tax agents in the tax authorities (approved by Order of the Ministry of Taxation of Russia dated 05.06.2002 No. BG-3-10/411).

Therefore, before January 1, 2005, if the organization and its separate subdivision are located in the territories of different municipalities, late payment of tax at the location of the separate subdivision to the budget of the municipality means late payment of tax to this budget, since, according to the above recommendations, pay at the location organizations the appropriate amount of tax to the budget of the municipality, in whose territory a separate subdivision of the organization is located, is not possible.

On the contrary, from January 1, 2005, the specified amount of tax can also be paid at the location of the organization, since from that date income tax is not credited to the budgets of municipalities.

In connection with the foregoing, if an organization paid income tax to the budget of a constituent entity of the Russian Federation at its location, taking into account the amounts attributable to separate divisions located on the territory of the specified constituent entity, in a timely manner, then on the amounts of tax that were not received at the location of these divisions , the penalty is not charged if the following condition is met: the organization submits to the tax authorities at the location of the specified separate subdivisions documents confirming the fact of payment of income tax in full at its location, confirmed by the tax authority at the location of the organization.

Please note that if this condition is not met, the penalty on the above tax amounts should be charged by the tax authority at the location of the separate divisions of the organization.

Thus, even after January 1, 2005, the concept "separate division of the organization" widely used for corporate income tax purposes. This applies both to the procedure for calculating and paying tax, and the procedure for submitting a declaration. This concept is used even in cases of application of punitive (Article 119 of the Tax Code of the Russian Federation) and financial (Article 75 of the Tax Code of the Russian Federation) sanctions. In this regard, the correctness of classifying a structural subdivision of an organization as its separate subdivisions is of great importance when applying the provisions of Chapter 25 of the Tax Code of the Russian Federation.

The general conclusion is that each subdivision of an organization, which is classified as its separate subdivisions in accordance with the Civil Code of the Russian Federation, is recognized as a separate subdivision in accordance with the Tax Code of the Russian Federation. At the same time, since the concept of a separate subdivision in the Tax Code of the Russian Federation is wider than in the Civil Code, not every separate subdivision that is taken into account for tax purposes can be recognized as a separate subdivision from the point of view of civil law. Moreover, for the purpose of taxation of profits, not only existing, but also separate divisions liquidated during the tax period are taken into account.

In this regard, in order to simplify the procedure for calculating the share of profit attributable to each separate division (and to an organization without separate divisions included in it), it seems appropriate not to take into account these liquidated divisions. Furthermore. The need to account for separate divisions of an organization liquidated during the tax period does not directly follow from the Tax Code of the Russian Federation (in particular, from the provisions of paragraph 2 of Article 288 of the Tax Code of the Russian Federation). The concept of "liquidated separate subdivision of the organization" is not used at all in the Tax Code of the Russian Federation.

From paragraph 2 of Art. 288 of the Tax Code of the Russian Federation, it can be concluded that the profit of the organization is distributed only between the organization itself without its separate subdivisions and each existing (and not liquidated) separate subdivision. Thus, it can be recognized that accounting for liquidated divisions for profit tax purposes is unreasonable. At least we can talk about the ambiguity of the provisions of this paragraph.

Obviously, in this case, the taxpayer can challenge the need to maintain such records of liquidated units, guided by the provisions of paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, according to which all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees). At the same time, it is indisputable that at present the tax authorities of the provisions of paragraph 2 of Art. 288 of the Tax Code of the Russian Federation are not interpreted in favor of the payer of corporate income tax, since it is easier for the taxpayer to take into account only existing separate divisions.

1 Ozhegov S. I. and Shvedova N. Yu. Explanatory dictionary of the Russian language: 72,500 words and 7,500 phraseological expressions (Russian Academy of Sciences. Russian Language Institute: Russian Cultural Fund). - M .: Az, 1993. 960 s).