New procedure for accreditation of foreign branches and representative offices

The state control for establishing a branch of a foreign entity, opening its representative office, termination of activity of a branch or a representative office on the territory of the Russian Federation is carried out by virtue of their accreditation.

Such requirement is stated by Federal Law “On foreign investments in the Russian Federation” No. 160-FZ of 09.07.1999.

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).

Pursuant to the information on the official website of the Federal Tax Service of Russia www.nalog.ru the powers of accreditation of foreign branches, representative offices (exclusive of representative offices of foreign credit organizations and representative offices of foreign entities operating in the field of civil aviation) are delegated by Order of the Federal Tax Service of Russia of 22.12.2014 MMB-7-14/688@ to Inter-District Office of the Federal Tax Service of Russia No. 47 for Moscow (Moscow, Dolgorukovskaya str., house 33, bldg. 1).

Earlier the Ministry of Justice of the Russian Federation was responsible for registration of representative offices and branches of foreign entities. At the present time the federal budgetary institution “State Registration Chamber at the Ministry of Justice of the Russian Federation” is repealed. Namely it was earlier engaged into registration of foreign companies therefore the relevant authorities are delegated now to the Federal Tax Service.

A new procedure for accreditation of foreign branches and representative offices (exclusive of representative offices of foreign credit organizations) is approved due to the amendments to the legislative acts under Order of the Federal Tax Service of the Russian Federation No. MMB-7-14/680@ of 26.12.2014. This procedure also includes the lists of documents submitted to a tax authority alongside with the application on accreditation.

New forms and formats of the documents submitted for performing the procedure for accreditation of foreign branches and representative offices are also approved. In particular, the forms and formats of the applications and documents used when carrying out the specified procedure are approved by Order of the Federal Tax Service of the Russian Federation No. MMB-7-14/681@ of 26.12.2014.

These documents do not concern the representative offices of a foreign entity operating in the field of civil aviation and to the representative offices of foreign credit organizations.

The stamp duty is paid for accreditation of branches and representative offices of foreign organizations established on the territory of the Russian Federation.

The amount of the stamp duty is 120 000 rubles for each branch and representative office (Item 5 Art. 333.33 of the Tax Code of the Russian Federation). For submitting the information containing in the state register of the accredited branches and representative offices of foreign entities – 200 rubles (regulation of the Government of the Russian Federation No. 1491 of 25.12.2014).

In addition the Federal Tax Service of the Russian Federation approves the forms and formats of submitting the information on a foreign branch/representative office which are accredited/operating under the permit for opening till the 1st of January 2015 and the period of validity of the accreditation/permit of which will not expire till the 1st of April 2015.

The specified forms and formats will be used for entering the necessary information to the state register of the accredited foreign branches/representative offices.

The lawmaker also provided for the transitional period provisions in respect of the already accredited foreign branches and representative offices on the territory of the Russian Federation. These provisions are contained in Article 8 of the Federal law No. 106-FZ of the 5th of May 2014 and are as follows:

The branches and representative office of the foreign entities which were accredited/operated under the permit for opening a representative office on the territory of the Russian Federation till 01.01.2015 and the period of validity of the accreditation/permit of which will not expire till 01.04.2015, shall submit for up to 01.04.2015 the information to the Federal Tax Service of the Russian Federation for entering to the state register of the accredited branches and representative offices of the foreign entities.

The information for entering to the register on the representative offices of the foreign credit organizations and the representative offices of the foreign entities operating in the field of civil aviation which were accredited/operated under the permit till 01.01.2015 or the period of validity of the accreditation/permit of which will not expire till 01.04.2015, is submitted for up to 01.04.2015 to the Federal Tax Service of the Russian Federation by the Bank of Russia and the Federal Air Transport Agency.

The information for entering to the register shall be submitted in the form and according to the procedure approved by Order of the Federal Tax Service of the Russian Federation No. MMB-7-14/684@ of 26.12.2014. The stamp duty for entering the information is not provided.

The specified branches and representative offices of the foreign entities (exclusive of the representative offices of the foreign credit organizations and the representative offices of the foreign entities operating in the field of civil aviation) which are entered to the register till 01.04.2015 are deemed as accredited till the expiration of the period of validity of their accreditation/permits for the opening of representative offices of the foreign entities on the territory of the Russian Federation.

The branches and representative offices of the foreign entities (exclusive of the representative offices of the foreign credit organizations and the representative offices of the foreign entities operating in the field of civil aviation) the period of validity of the accreditation/permit of which expiries upon the 01.01.2015, are entitled to apply to the Federal Tax Service of the Russian Federation within 30 calendar days prior to the expiration date of validity of the accreditation/permits for the opening of representative office for the accreditation in accordance with Federal Law No. 160-FZ.

Since 01.04.2015 the validity of accreditation of the branches and representative office of the foreign entities, the permits for the opening of the representative offices of the foreign entities (exclusive of the representative offices of the foreign credit organizations and the representative offices of the foreign entities operating in the field of civil aviation), which do not fulfill the requirements of Article 8 of Federal Law No. 106-FZ, shall cease.

Date of foundation
company «ROSCO»
2004
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
Consultants
(Certificate No 78)
NP «Partnership of RSE»
(Russian Society of Evaluators)
Membership in public association:
Moscow Chamber
of Commerce and Industry
(Certificate No 123-973 dated 21.12.2009)
Non-Profit
Partnership of Turkish Entrepreneurs (RTIB)
Ratings:
A++1+++1++[%]
(as per the results of 2009 -
А++1+++1+[%])
Company
is included in the register of reliable enterprises of Moscow
Certificates of conformity:
Certificate of conformity to the requirements of GOST R ISO 9001-2008 (ISO 9001:2008)
Professional
liability
is insured