) the same rules for registration apply, and for those separate divisions, which are not in the charter of the organization, - other.
How to register separate divisions that are not in the charter
To register separate divisions that are not in the charter, you need to contact the inspection at the location of the organization. And the inspectorate at the location of the separate subdivision puts it on record. This follows from paragraph 2 article 23, paragraph 4 article 83 of the Tax Code of the Russian Federation.
If an organization has several separate divisions in one municipality, it can choose one inspection in which the divisions will be registered. You can select an inspection at the location of any of the departments. Even if the divisions are located in territories under the jurisdiction of different tax inspectorates ( par. 3 p. 4 art. 83 Tax Code of the Russian Federation).
But note that this rule only applies to separate units. If, however, in the same locality, but in the territories under the jurisdiction of different inspections, the head office of the organization and its separate subdivision, then it is impossible to select one inspection for accounting ( letter of the Ministry of Finance of Russia dated April 15, 2011 No. 03-02-07 / 1-126).
How to register a separate division: documents
Within a month from the day creation of a separate division the organization must notify the tax office about this ( sub. 3 p. 2 art. 23 Tax Code of the Russian Federation). The one in which the organization is registered. You need to submit the following documents:
- notification of the creation of a separate division. The form, the format and order of filling the message are approved Order of the Federal Tax Service of Russia dated June 9, 2011 No. ММВ-7-6/362 ;
- notification of the choice of the tax office. The form, the format and procedure for completing the notification are approved by order of the Federal Tax Service of Russia dated August 11, 2011 No. YaK-7-6 / 488. Send this notice only if the organization has the right to choose inspection for registration of a separate division.
Together with the message and notification, copies of documents confirming the creation of a separate subdivision can be submitted. For example, an order to create a unit.
How quickly a separate subdivision will be registered
The inspectorate is obliged to register the separate subdivision within five working days from the day when it received from the organization all the necessary
You will find answers to frequently asked questions about separate divisions in our material. What is a separate subdivision, what taxes are paid by branches and representative offices, how to register a separate subdivision, how separate subdivisions pay taxes, you will find answers to these and many other questions here.
What is a separate division
Civil Code (Article 55 of the Civil Code of the Russian Federation)
Separate subdivisions of the organization are representative offices and branches.
- Representative offices are a separate subdivision that are created to represent the interests of the organization and protect them. A branch is a separate subdivision created to carry out the functions of the organization and represent its interests.
Separate subdivisions (hereinafter referred to as OP) are not independent legal entities, are endowed with the property of the parent organization and act within the framework and on the basis of the provisions approved by the head of the parent organization.
The organization creating the EP must enter information about them in founding documents.
Tax Code (Article 11 of the Tax Code of the Russian Federation)
According to the Tax Code, separate subdivisions include subdivisions of an organization that meet the following characteristics:
- Territorial isolation Availability of equipped stationary workplaces
According to the Tax Code of the Russian Federation, a subdivision of an organization is recognized as separate, regardless of the availability of information in the constituent documents.
Thus, the tax legislation contains the concept of "separate subdivisions" (hereinafter - OP), without making a distinction between a representative office and a branch.
At the same time, it does not matter that the organization's charter does not contain information about separate subdivisions, if they are created by the organization, then they have obligations to pay taxes and submit reports.
What is the location of a separate subdivision
The location of the EP is the place where the parent organization operates through its separate division.
Territorial isolation of the OP
Territorially isolated is a subdivision that is located in a territory different from the territory of the location of the parent organization. In other words, the unit must be located at an address that is not listed in the founding documents of the organization as a location. At the same time, the Ministry of Finance, in a letter dated December 22, 2004 No. 03-03-1-04 / 1/184, explained that a territorially separate unit should be considered a unit that is located on the territory in which tax control is exercised by another tax office.
What workplace is considered stationary (Article 209 of the Labor Code of the Russian Federation)
Stationary is considered workplace created for a period of more than one month. An equipped place is a place in which all conditions are created so that the employee can fulfill his labor obligations.
At the same time, the place where the employee works must be under the control of the organization, i.e. must be a lease agreement, or be the property of the organization.
Notification of the creation, changes, closure of a separate subdivision (clause 2, clause 3 of article 23 of the Tax Code of the Russian Federation)
A legal entity is obliged to submit information on the creation of separate subdivisions (with the exception of branches and representative offices) to the tax office at its location. In case of any changes in the information about the EP previously submitted to the IFTS, the organization is also obliged to inform the IFTS:
- Not later than one month from the date of creation of the EP Not later than three days from the date of change of information about the EP
When terminating activities through a separate subdivision (closing an OP), a legal entity is obliged to submit information to its tax office
- Not later than three days from the date of termination of activities through the OP
Registration of a separate subdivision (clause 1, article 83 of the Tax Code of the Russian Federation)
If a subdivision of an organization is created on the territory that belongs to the tax office, in which the legal entity is already a member, then in this case such a subdivision does not need to be registered with the Federal Tax Service (clause 4 of article 83 of the Tax Code of the Russian Federation).
In all other cases, the organization is obliged to register each separate subdivision with the tax office at its location.
Within one month from the date of creation of the OP, a corresponding application is submitted to the territorial inspection. Properly certified copies of the certificate of registration of the parent organization and documents confirming the creation of the EP are attached to the application.
The Tax Inspectorate within five days carries out registration of a separate division of the organization.
Responsibility for non-registration of the OP (Art. 116, Art. 117 of the Tax Code of the Russian Federation, Art. 15.3 of the Code of Administrative Offenses of the Russian Federation)
|
Violation |
Tax Liability |
Administrative responsibility |
|||
|
term |
|||||
|
up to 90 days |
more than 90 days |
||||
|
Deadline for filing an application for registration |
500 - 1000 rubles. |
||||
|
Carrying out activities without registration |
10% of income, but not less than 20,000 rubles. |
20% of income, but not less than 40,000 rubles. |
2,000 - 3,000 rubles |
||
If a separate subdivision changes the address of its location, the parent organization is obliged to register the closure of the OP, i.e. remove it from the register with the tax office, and re-register it with the tax office located at the new address. This is due to the fact that the legislation does not contain a rule establishing the procedure for accounting for changes associated with a change in the location of separate subdivisions.
Registration of a separate subdivision of funds
RF Pension Fund
Registration in the FIU is subject to those units that have a dedicated balance, current account, accrue wages employees.
Registration in the Pension Fund is carried out on the basis of information from the Unified State Register of Legal Entities. The tax authority, within 5 days from the date of receipt of information about the creation of a separate subdivision, transfers information to the FIU at the location of the OP. Pension Fund sends the policyholder a notice in two copies, one of which should be transferred to the Pension Fund at the location of the organization within 10 days.
Social Insurance Fund
Just like in the FIU, the FSS registers OPs with a balance sheet, a bank account and making payments in favor of employees.
Registration is carried out in the territorial branch of the FSS, at the place of operation of the EP.
The organization, within 30 days from the date of creation of the unit, is obliged to submit to the FSS an application and copies of the following documents:
- Certificate of state registration; Certificate of registration with the IFTS; Notification of registration with the IFTS at the location of the OP on registration with the FSS of the parent organization An information letter from statistics A certificate from the bank on current accounts, if they are open at the time of application.
Enterprises operating in the territory of the Russian Federation, unlike entrepreneurs, can open structural units (subdivisions) in any region. The latter do not need this to do business, they, being registered at the place of residence or doing business, have the right to do it anywhere in the country.
Depending on the functions that the LLC wants to entrust to a separate subdivision (SD), it can be registered as a branch or representative office. In another case, if there is a need to create a structural unit that is completely identical to the main office for employees to perform their work duties, you can open a regular EP. There is a significant difference between the three types of OP.
In any case, the subdivision designates an office (workshop, warehouse, etc.) - an object where employees can work, performing professional duties and the tasks assigned to them by the main enterprise. The subdivision must have a different legal address, i.e. it is considered to be geographically remote from the main office.
Despite the fact that the Civil Code under a different address for a OP means a territory subordinate to a different municipality, for tax purposes it is enough that it was just a place with a different postal address.
The Tax Code considers any structural unit that operates under the control of the main office to be a division, regardless of whether it is on a dedicated balance sheet or not. Second important feature of any division is the presence of stationary jobs that can function for more than 1 month.
The question of how to open a separate division of an LLC is directly related to the organization of the work process, which means hiring employees and concluding labor contracts. Moreover, the employee (s) must constantly be at the workplace, and not come there from time to time. Another important aspect of opening a EP is registration in the internal documents of the enterprise, in the tax and Funds.
What it is
A separate subdivision should be understood as any branch owned by the enterprise and opened by it, which is geographically removed from it and is necessarily equipped with workplaces where employees can perform duties throughout the working day. In fact, you can open a division with one stationary workplace.
The division cannot be considered separate legal entity, it is not subject to state registration, but at the location of the structural unit is placed in without fail for tax registration, the difference is in how the registration takes place. If in order to open a branch or representative office it is necessary to undergo full registration, with making entries in the Unified State Register of Legal Entities, then you can register a regular OP by submitting a notification.
In practice, it may turn out that an LLC needs a remotely located warehouse, for example, to conduct business. But this does not mean that the enterprise will be able to open it, like a business office, if employees do not constantly stay in it. Any of the OPs should reflect the activities of the company.
If a branch or representative office is vested with the right to perform the same functions in whole or in part as the main enterprise, then the usual EP is only a set of jobs (KRM).
The first two types of EP can conduct activities independently, have their own accounting and current account, hire employees, etc., KRM only performs duties, not being able to deal with accounting, make decisions.
Why is it necessary
Society with limited liability is a small business. As a rule, the founders register it at the address of residence of the hired director or rented premises. Initially, it is enough to conduct business with 2-3 hired employees, headed by a director, who is, most often, one of the founders or the only one.
With the expansion of the business, there is a need, for example, for:
- store opening or outlet in another city;
- creation production shop at the place of sale of products without additional transportation costs;
- organization of a large wholesale warehouse, from where it will be possible to deliver goods to the nearby region;
- office for distribution of promotional products and attracting customers;
- other.
The purpose of opening an EP of one or more is to expand the business and make a profit. The main feature of any EP is a direct dependence on the main enterprise, which imposes an obligation on employees and the manager to fulfill the tasks assigned to them.
Hired to manage a branch or representative office individual- the head (director), the management of the KRM is carried out from the main office. According to the location, the manager gets the right to make decisions, to do everything so that the business develops. If in the future, according to the results of the activity, it is necessary to close the OP, then it can always be opened in another place.
How to open a separate division of an LLC suitable for the USN
In NK, in Art. 346.12 says that an enterprise that opens a structural unit functioning as a branch or representative office loses the opportunity to be on the simplified tax system. It follows from this that an LLC will be able to use the preferential taxation regime if it only opens one or more CRMs.
A feature of a simple EP is that it is fully managed by the main office of the enterprise, transfers documents there for keeping records, does not have a manager, does not hire employees, does not generate and does not submit reports, therefore it should not be registered in budget and extra-budgetary funds. A simple EP is on the simplified tax system if the enterprise itself operates on this system.
If an LLC registers a branch or representative office, it can enable the department to independently manage accounting, which means it can calculate salaries and generate reports. But the OP cannot choose any ST for himself, except for the one on which the enterprise itself is located. For example, an LLC operates on a common CH, which means that its branch too.
In the three codes of the Russian Federation, the legislator states that:
- An isolated branch is a branch that is geographically remote from the place of registration of an LLC and is equipped with stationary workplaces (NK, Art. 11). Although, in fact, an LLC may not be located at the place of registration, i.e. legal address and rent an office.
- A separate subdivision may be a branch, a representative office of an LLC (CC, Art. 55) or another subdivision.
- Employment contracts or collective agreements with employees are concluded by an LLC to organize work at the location of its OP (Labor Code, Art. 40). First, the enterprise hires workers and only if they are available, organizes stationary jobs.
When opening a branch office, it is necessary to be guided by the provision that it cannot be registered as a branch or representative office if today or tomorrow the enterprise decides to switch to the simplified tax system. But it must be borne in mind that the possibility of opening units does not affect the choice of CH.
The charter of any LLC or other enterprise includes a wording that a legal entity, on the basis of the law, has the right to do this. The presence of certain structural units affects the choice of SN.
The process of opening and registering an EP is different:
- The decision to open a branch (representative office) is made at general meeting by the Board of Founders, an entry is made in the charter, on this basis, you can apply for registration with the tax office. The director of the branch (representative office) is appointed separately, further questions on the work of the EP are resolved on the basis of his orders. The leader acts on the basis of a power of attorney. The activity of such an EP is carried out on the basis of the Regulations on the work, which must be developed, a record of its presence is also made in the charter.
- How to open a separate division of an LLC, which is a KRM? The decision to open a simple EP (KRM) is made by the hired director of the LLC, the branch is opened on the basis of his order, information is not included in the charter. The branch should function on the basis of the internal regulations of the enterprise, it is enough to enter information in them that the enterprise has an extensive network, the Regulation on the work of the KRM is not developed separately. To register with the tax office at its location, it is enough for the main enterprise to send a notification. Information about the opening of a simple EP is not included in the charter.
Blank Form P13001:
Other formalities of the procedure
The responsible person, the founder or director, must study the signs of the OP and make sure that he opens exactly such a branch, the work of which will satisfy the requirements of the company. It is mandatory to register a branch (representative office) at the time of opening within 5 days from the date the decision is made and changes are made to the charter.
Notification of the opening of the RM complex can be sent within 30 days from the date it will work. An LLC can open different branches in parallel, for example, some will be branches (representative offices), while others will be simple EPs.
Existing species
Regardless of the fact of the opening of the EP, the property that the LLC will transfer at its location belongs to it, because it is on its balance sheet as an OS and other material assets. In the future, a branch (representative office) will be able, being on a dedicated balance, to acquire its property, which a simple OP cannot do.
Depending on the functions that are legally allowed to be assigned to the department, it can be:
Important steps and points
In addition to the functions that can be assigned to the EP, the enterprise must understand that not all tasks can be implemented through one or another department. For example, only a branch receives permission to do business. Like the main enterprise, it can obtain licenses to carry out various kinds activities in 2019.
If the activity of a representative office is subject to licensing, then it cannot be connected with a business. KRM cannot be licensed and do business, but its activities are carried out only within the framework of labor relations through employees.
Branches and representative offices can conduct their activities in the place (settlement, region) where they are located. Simple EPs carry out activities only in the territory (in the office, workshop, warehouse, other premises) where the workplaces are located.
In any case, to open a branch office, you will need to find a room in order to rent or purchase it, the second procedure is longer and has great cost. After resolving the issue with the premises on its basis, it is necessary to organize at least 1 workplace that will be suitable for carrying out the types of activities provided for by the enterprise by its charter.
You should first hire employees at the location of the future branch or send them there to work with existing ones. With each new employee, you will have to conclude, for LLC employees to arrange a transfer to another position and to another region.
It is also necessary to resolve an important issue for a branch (representative office) with bookkeeping and availability. In this case, it should be noted that within a month it is necessary to register with the Pension Fund and others. Staging in the Funds of a simple EP is not carried out.
Applying
An application for registration of a SP (branch or representative office) is submitted at the place of registration of the LLC.
Along with it, other documents are submitted, which are pre-certified by a notary:
- minutes of the meeting of founders (participants, board of directors);
- developed Regulations on the work of the EP;
- charter of LLC as amended;
- power of attorney in the name of the head of the branch being opened.
The application is drawn up on a unified form C-09-3-1, it was developed and approved by the Federal Tax Service. It consists of title page, where information about the main enterprise is entered, and a sheet for the branch being opened.
The last sheets must be filled in as much as the OP opens at the same time. A director of an LLC or a representative can submit a document, in which case a power of attorney is issued for him. What else do you need to apply?
Contribute:
| Information about the LLC on the page with the code "0001" |
|
| Information about the OP on the page with the code "0002" |
|
The application is certified by the applicant's signature and seal, if any.
Registration algorithm
To create an OP of any type, you can use a simple algorithm of actions:
- Draw up the decision of the meeting of founders and make an entry in the minutes, on the basis of the latter in the charter. In another case, when opening the KRM, the general director of the LLC issues an order.
- Conclude a lease agreement with the owner of the premises in order to place the EP there, if it is not possible to purchase the property.
- Hire employees and contract with them employment contracts but not civil or work performance. If it is assumed that the EP will work for 2-3 months, and there is no need for new employees, then by order of the head of the LLC, issue a transfer to certain period employees at the location of the branch.
- Equip stationary workplaces for hired workers.
- Appoint the head of the branch (representative office) by the decision of the founders with the right to sign all documents. When a simple EP opens, it is enough to assign responsibility for its work to a responsible employee who works on the basis of the main office.
- Develop a separate Regulation on work for the branch (representative office). With regard to KRM, make adjustments to internal order OOO.
- Apply to tax documents for registration or send a notice of the opening of the OP.
- Make a decision on opening a current account and maintaining accounting. If necessary, register a branch in all Funds at the location, which occurs after opening an account.
- Get a notification from the tax office that the branch is registered.
The step-by-step instruction for the person who will deal with organizational issues is quite simple, it is much more important to make the right decision when choosing the type of department.
Tax registration
The tax office is obliged to register a new OP within 5 days from the moment the documents are submitted to the territorial office at the location of the main office, i.e. the place of registration of the LLC. Based on the applicant's documents, new information will be entered into and into the database.
In response, the tax authority will send a notification to the enterprise, through the applicant it will be possible to pick up a certified charter, an extract from the Unified State Register of Legal Entities, a notification. Registration of the EP takes place at the place of its location, despite the fact that the documents are submitted to the territorial office of the National Assembly. To register any EP, information from the Unified State Register of Legal Entities is sent to the National Assembly at the place where the branch is located.
The issue with a simple OP is much easier to solve, you only need to notify the tax office of its opening, without providing any documents. When a KRM is opened in a territory that is under the jurisdiction of the same department of the National Assembly as the enterprise, then it is not necessary to register a simple OP.
Each new EP will be assigned a separate code without fail. If an enterprise opens several EPs at once, which should belong to different territorial branches of the National Assembly, but are within the same municipality, then it is allowed to choose one of the branches for registration.
When maintaining a separate balance sheet, the EP will submit reports at the place of its registration (location). In the future, when it is necessary to make any changes to the work of the EP, it will be necessary to notify the tax authority at the place where the main enterprise is registered within 3 days.
For registration in the PF and others after opening a current account, it is required to submit applications and information to the funds at the location of the open OP within a month and information that:
- The LLC is also registered with the PF and others;
- the branch is registered with the tax office;
- opened a current account;
- other.
Law for other cities
If the location of the new PO is another city, the registration procedure will be the same. Having received from the LLC a package of documents on registration of the branch, the territorial branch of the Supervisory Board the next day is obliged to notify the Supervisory Board at the location of the PS, sending the information to in electronic format.
Within 5 days, the branch will be registered, and the LLC will receive a notification by registered mail.
Fundamental differences
Each individual EP can be a participant in civil, tax and labor relations within the framework of the powers assigned to it. It cannot be an independently organized legal structure because it directly depends on the LLC that opened it.
The legal possibilities of a simple EP are very limited, but when it is opened, the enterprise gets the opportunity to be on the simplified tax system. A branch (representative office) can even represent the interests of the LLC in court, but this will require a power of attorney for the head to act as a plaintiff on behalf of the enterprise.
A branch or representative office has the ability to hire employees, KRM cannot do this. None of the EPs can be brought to tax liability on their own without the main enterprise.
Accounting for the activities of a simple EP is carried out only by an LLC; for this, all primary documents are transferred to the main office. A branch or representative office can keep records, calculate salaries, taxes and contributions, make payments, submit reports, etc. - independently.
An enterprise development plan almost always involves the creation of separate divisions. All Russian subjects are endowed with such a right. economic activity. How to open a separate division of an LLC in 2019 and what threatens enterprises for evading registration - about this in the material site
The existing legislation defines and main features of a separate subdivision. However, there is no algorithm for creating new structural units in the legal norms. Let us consider in more detail the documents regulating their activities.
Separate division in legislation
According to Article 11 of the Tax Code Russian Federation, a separate subdivision (hereinafter referred to as OP) of an organization can be considered any structural unit that is territorially isolated from it, in which there are stationary jobs. Only those created for a period of at least one month can be considered such jobs. Legislation recognizes the existence of a subdivision, regardless of whether its creation is reflected in the constituent and other documents of the organization or not, as well as the powers vested in it.
Step 5. Fill in the message about the opening of a separate subdivision 2019 in case of creating a non-branch or representative office. This document must be submitted to the Tax Service within one month from the date of creation of the OP. Registration will be carried out within five working days, and the company will receive a notification.
The date of creation of the EP is the date of creation of stationary jobs. For branches and representative offices, such a date is the day the decision to establish them is made.
It is worth remembering that in addition to the above documents, the tax office may ask you to provide other papers.
Organization of a separate division
Since the Tax and Civil Codes impose certain requirements on the EP, the head of the enterprise needs to carry out some organizational measures in addition to registration:
- organization of stationary workplaces, including rent or purchase of premises, as well as Vehicle;
- endowing the structural unit with the property of the main organization;
- appointment of the head of the EP, issuance of a power of attorney to him;
- opening, if necessary, settlement accounts;
- selection and hiring of employees.
The presented list can be expanded depending on the needs of the enterprise and other factors related to the organization of its normal activities.
Responsibility for evading registration
According to paragraph 1 article 126 of the Tax Code of the Russian Federation, liability is provided for violation of the deadlines for sending a message about the opening of the OP. For such a violation, a fine of 200 rubles is due for each document not submitted on time. Officials are fined in the amount of 300 to 500 rubles. In the case of conducting activities without tax registration, the organization will be required to pay a fine in the amount of 10% of the income received, but not less than 40,000 rubles.
Good afternoon, Svetlana.
To carry out activities in another city, you need to create and register isolated
division of the organization. It is with this concept that Article 11 of the Tax Code of the Russian Federation operates:
"isolated
subdivision of the organization - any territorially isolated from it
subdivision at the location of which stationary workers are equipped
places. Recognition of a separate division of the organization as such is carried out
regardless of whether its creation is reflected or not reflected in the founding or
other organizational and administrative documents of the organization, and from the powers,
assigned to the said division. In this case, the workplace is considered
stationary, if it is created for a period of more than one month.
A branch and a representative office is a type of OP regulated by the Civil Code.
Each branch and representative office is an OP. But not every OP will necessarily be a branch or representative office. To register a branch or representative office, you need to do a lot additional work, since the data about them should
be included in the founding documents. Everyone has their own format...
The procedure for creating an EP is much simpler than creating a branch or representative office. The opening of a separate division is in the competence CEO. There is no need to include information about the OP in the charter.
OPs can have their own seal and their own balance sheet, accounting is consolidated.
First you need to create jobs, and then register the EP with the tax authority.
According to paragraph 1 of Art. 83 of the Tax Code of the Russian Federation, the organization, which includes
includes separate subdivisions located on the territory of the Russian Federation, is obliged to register with the tax authority at the location of each separate subdivision, if this organization is not registered with the tax authority at the location of this separate subdivision on the grounds provided for by the Tax Code of the Russian Federation.
According to paragraph 2 of Art. 23 of the Tax Code of the Russian Federation, taxpayers - organizations are required to report in writing to
the tax authority at the location of the organization about all separate subdivisions created on the territory of the Russian Federation, within one monthfrom the date of creation of a separate division.
The day of the creation of the unit is considered the day of the creation of the workplace!
The application is submitted in the form established by the Federal Tax Service in accordance with subparagraph 3 of paragraph 2 of Article 23 of the Tax Code of the Russian Federation, which is called "Notice on the creation of a separate subdivision". Form No. С-09-3-1, approved by the Order of the Federal Tax Service of the Russian Federation of 09.06.2011 N MMV-7-6 / [email protected]
Said notice is submitted to the tax authority on
location of the organization (at the legal address).
If you open a division in another city, then your tax office itself sends the documents to the inspection that is located at the place of registration of the division.
The report may be submitted to the tax authority in person or through
representative, sent by registered mail with acknowledgment of receipt
(hereinafter referred to as registered letter) or transmitted electronicallyvia telecommunication channels(for example, through sbis++ ) in the manner approved by the Federal Tax Service (hereinafter referred to as the Federal Tax Service of Russia).If the specified message is transmitted in electronic form, such message must be certified by electronic digital signature the person who submitted it, or the electronic digital signature of his representative.
The notification about the creation of a separate subdivision is submitted (transferred electronically) to the tax authority in the form (in the format) established by the Federal Tax Service of Russia.
Upon receipt of information from an organization about the creation of a separate subdivision, the tax authority at the location of the organization is obliged no later than the next business day after the day of receipt of such information, send it to the tax authority at the location of the separate subdivision of the organization for its registration.
Registration with the tax authority of the organization
the location of its separate subdivision is carried out by the tax authority within five workers
days from the date of receipt of the Organization's Message, and within the same period, the tax authority is obliged to issue (send by registered mail with acknowledgment of receipt, hereinafter referred to as registered mail) to the organization a notice of registration with the tax authority.
P.S. if your OP will have its own balance, its own P / account. in the Bank, will accrue payments and other monetary rewards individuals, then the OP needs
additionally put on record in off-budget funds (FSS and PFR).
Hope that helped...
