Currently the legislative acts regulating the procedure for accreditation of branches and representative offices of foreign entities have been amended essentially by Federal Law No. 106-FZ of 05.05.2014 and Regulation of the government of the Russian Federation No. 1372 of 16.12.2014. According to the amendments the Federal Tax Service (the Federal Tax Service of Russia) is an authorized federal executive authority which accredits branches and representative offices of foreign entities since the 1st of January 2015 (exclusive of representative offices of foreign credit organizations and representative offices of foreign entities operating in the field of civil aviation).
From 13.12.2014 amendments to the Labor Code of the Russian Federation come into force – new chapter 50.1 «Peculiarities of regulation of labor of the employees, being foreign citizens and stateless persons» is put into effect.
It follows from the very concept of the tax secret that administrative or criminal responsibility shall be established for illegal receipt of data, making the tax secret and their disclosure.
The Simplified Tax System (hereinafter – the STS) is one of the tax regimes which means a special procedure of the tax payments and is aimed at the representatives of the small and medium-sized business. The sense of the STS is that the taxpayers pay a single tax which replaces a number of the taxes of the traditional tax system.
The coming year 2015 has prepared a wide range of the amendments to the legislation regulating the legal state of the foreigners in Russia. Firstly, the government of the Russian Federation yet again determined the quota for issuing to the foreign nationals and the stateless persons the permits for temporary residence in the RF. For the coming 2015 the quota is 126 055 permits with distributing on the constituent units of the RF.
Since the 16th of December 2014 the key rate of the Bank of Russia has been increased up to 17%. This is reported on the official site of the Bank of Russia. It is explained in the Bank of Russia that this decision occurs due to the necessity to restrict the essentially increased devaluation and inflation risks. The key rate is a rate on which the Bank of Russia provides loans to the commercial banks for one week as well as is ready to accept from banks money for deposit for the same period. It affects the amount of rates on the bank loans and the inflation rate.
A residence permit is a document, issued to a foreign citizen or to a stateless person in confirmation of their rights to permanent residence in the Russian Federation, as well as their right to free departure from the Russian Federation and entrance to the Russian Federation. A residence permit, issued to a stateless person, is simultaneously an identity document.
At presence several systems of taxation are applied in Russia: general taxation system (hereinafter referred to as the GTS), simplified taxation system (hereinafter referred to as the STS), unified tax on imputed income (hereinafter referred to as the UTII), unified agricultural tax (hereinafter referred to as the UAT).
In addition to submission of the statements, taxpayers interact closely with the representatives of the tax authorities in the course of execution of tax control and in the course of registration of cash register equipment (hereinafter referred to as the CRE).
Each organization has its location. Availability of the address is an obligatory condition for registration of the organizations since location is reflected in its foundation documents, as well as included in the Uniform state register of legal entities (USRLE). The address of the organization is entered in the USRLE for further execution of tax control, sending of official documents. Often one can judge of reputation and conscientiousness by the address of the organization.
(Certificate No 1809 dated 28.12.2009)
(Certificate No 78)
(Russian Society of Evaluators)
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Partnership of Turkish Entrepreneurs (RTIB)
is included in the register of reliable enterprises of Moscow