Is foreign organization realizing building activity in the territory of the Russian Federation obliged to accredit its branch?

The term “permanent representation” also includes building area, building, assembly or mounting project, but only if such an area or a project have been in existence for not less than 12 months.

The definition of the notion of permanent representation as building area has its peculiarities in agreements on avoidance of double taxation with concrete states.

During the period when a building area in the territory of Russia doesn’t lead to foundation of permanent representation according to international agreement of the Russian Federation with the foreign state on avoidance of double taxation, such organizations don’t pay advance payments for income tax and don’t estimate the amount of income tax.

©Professional consultation of the “RosCo” company

Date of foundation
company «ROSCO»
Membership in professional organizations:
SRO NP «Audit Chamber of Russia»
(Certificate No 1809 dated 28.12.2009)
Chamber of Tax
(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)
Partnership of Turkish Entrepreneurs (RTIB)
(as per the results of 2009 -
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)
is insured