Is the organization, realizing building activity without foundation of permanent representation, obliged to be registered with tax authorities?

Foreign organization realizing activity in building area in the Russian Federation is obliged to be registered with tax authorities. Tax authority issues to foreign organization, realizing activity in building area in the Russian Federation, a certificate according to fixed form with indication of Taxpayer Identification Number and Tax registration reason code.

Tax registration is executed if the foreign organization has been realizing activity in building area in the Russian Federation for more than 30 calendar days a year (constantly or in tote). Organization is obliged to be registered with tax authority at the place of activity realization not later than during 30 days from the date of beginning such activity (cl.4 of art.83 of the Tax Code of the Russian Federation).

©Professional consultation of the “RosCo” company

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