Tax Registration

If a company runs entrepreneurial activities, it must be registered with a tax inspectorate, according to the Russian regulations. The procedure for registration of unified tax payers is set forth in the Order of the Ministry of the Russian Federation.

A tax inspectorate issues a notice of registration of a legal entity or individual entrepreneur according to the business location. There is a certain deadline for tax registration. An entity failing to meet the deadline is subject to a sanction in form of a fine. The amount of a fine will depend on the number of delayed days.

Documents required for tax registration:

1. an application form prepared in the prescribed manner;
2. state registration certificate;
3. passport;
4. public dues payment slip.

Tax registration of foreign businesses

— A foreign company must register with a tax authority no later than 1 month after its operations start.
— If a foreign organization has any registered immovable property or transport vehicle in Russia, it must undergo tax registration. Registration with a tax office must be effected at the location of the immovable property or at the place of transport vehicle registration.
— Registration with a tax authority is obligatory for a foreign company that has an open bank account in the Russian Federation. Registration with a tax authority must be accomplished at the location of the bank in which the foreign company has its account.
— Registration documents should be made in Russian and a foreign language, with translation (notarization will be required in this case).
— A tax authority must register an applicant within 5 days after all the required documents were filed.
— As a result of registration, a tax authority will issue a certificate in the prescribed form.

Registration with a tax authority: stages

Before applying for registration with a tax authority, an entrepreneur must undergo a state registration process and obtain a registration number. Documents should be filed by an interested individual in person. If the individual cannot do it in person, he must authorize another person by issuing a notarized power of attorney. Where necessary, an applicant must open a bank account.

Tax registration certificate will be handed over directly to the applicant or its attorney-in-fact. A tax authority must register the applicant before or on the day following the filing day. The applicant will be considered a taxpayer on a common basis. To apply a simplified tax system, a special application form with relevant documents should be filed by the applicant.

Contact us!