Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14/681@ "On approval of the forms and formats of applications and documents used in the implementation of accreditation, amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office of a foreign legal entity operating in the territory Russian Federation(with the exception of a representative office of a foreign legal entity carrying out activities in the field of civil aviation, and representative offices of foreign credit institutions)" (with amendments and additions)

Order of the Federal Tax Service dated December 26, 2014 N ММВ-7-14/681@
"On approval of the forms and formats of applications and documents used in the implementation of accreditation, amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities, termination of accreditation of a branch, representative office of a foreign legal entity operating in the territory of the Russian Federation (for with the exception of a representative office of a foreign legal entity carrying out activities in the field of civil aviation and representative offices of foreign credit organizations)"

With changes and additions from:

In accordance with paragraphs 2, 10 of article 21 federal law dated 07/09/1999 N 160-FZ "On Foreign Investments in the Russian Federation" (Collected Legislation of the Russian Federation, 1999, N 28, art. 3493; 2014, N 19, art. 2311) I order:

1. Approve:

form N 15AFP "Application for accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix N 1 to this order;

form N 15IFP "Application for amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix N 2 to this order;

form N 15PFP "Application for the termination of the accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix N 3 to this order;

form N 15SvFP "Certificate of making an entry in State Register accredited branches, representative offices of foreign legal entities" in accordance with Appendix No. 4 to this order;

form N 15ZFP "Information sheet on making an entry in the state register of accredited branches, representative offices of foreign legal entities" in accordance with Appendix N 5 to this order;

presentation format in electronic form applications for accreditation of a branch, representative office of a foreign legal entity in accordance with Appendix No. 6 to this order;

the format for submitting in electronic form an application for making changes to the information contained in the state register of accredited branches, representative offices of foreign legal entities, in accordance with Appendix No. 7 to this order;

the format for submitting in electronic form an application for termination of the accreditation of a branch, representative office of a foreign legal entity in accordance with Appendix No. 8 to this order.

3. Heads of departments of the Federal Tax Service for the constituent entities of the Russian Federation to bring this order to the lower tax authorities.

4. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, who coordinates the accounting of legal and individuals, as well as foreign organizations and citizens.

Registration N 36264

The forms and formats of applications and documents used for accreditation, making changes to the register of accredited branches, representative offices of foreign legal entities, termination of accreditation of a branch, representative office operating in Russia have been approved. The exception is representative offices of foreign legal entities operating in the field of civil aviation, and representative offices of foreign credit organizations.

We are talking about 5 forms: N 15AFP (application for accreditation of a branch, representative office), N 15IFP (application for amendments to the information contained in the register), N 15PFP (application for termination of accreditation of a branch, representative office), N 15SvFP (certificate of making an entry in the register), N 153FP (information sheet on making an entry in the register).

A certificate in the form N 15SvFP is issued on a form, the sample of which is approved by the Federal Tax Service of Russia.

Order of the Federal Tax Service dated December 26, 2014 N ММВ-7-14 / 681@ "On approval of forms and formats of applications and documents used in the implementation of accreditation, amendments to the information contained in the state register of accredited branches, representative offices of foreign legal entities , termination of the accreditation of a branch, representative office of a foreign legal entity operating in the territory of the Russian Federation (with the exception of the representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit institutions)"

Registration N 36264

This Order shall enter into force 10 days after the date of its official publication.

This document has been modified by the following documents:

Order of the Federal Tax Service of September 12, 2016 N ММВ-7-14/481@

AFP Form No. 15 is submitted in case of initial accreditation and in case when the accreditation of the representative office (branch) expires before April 1, 2015.

The form is submitted with a sheet on the number of foreign employees of the branch / representative office, previously certified by the CCI. The cost of the CCI tariffs for assurance of the number of employees is as follows:

• from 0 to 4 foreign employees - 5000 rubles;
• over 4 foreign employees - 15,000 rubles.

The form is signed by the applicant. The applicant may be a person authorized by power of attorney to sign the application for accreditation. The form is stapled and the signature of the head of the representative office is put on the stitching.

Simultaneously with the application for accreditation, the following documents are submitted:

1. founding documents a foreign legal entity (a notarized copy of the translation, the signature of the translator on which is notarized);

2. an extract from the register of a foreign legal entity (a notarized copy of the translation, the signature of the translator on which is notarized);

3. a document issued in the country of origin of a foreign legal entity, confirming its registration as a taxpayer, indicating the taxpayer code (or its equivalent) (notarized copy of the translation, the signature of the translator on which is notarized);

4. decision of a foreign legal entity to establish a representative office (branch) on the territory of the Russian Federation (a notarized copy of the translation, the signature of the translator on which is notarized).

The representative office (branch), whose accreditation expires BEFORE April 1, 2015, submits a decision on accreditation in connection with the change of the registering body.

5. Regulations on foreign representation(branch).

Approved by the decision of a foreign legal entity, or by the head of the representative office (branch) in accordance with the decision of a foreign legal entity and a general power of attorney from the parent company. The authenticity of the signature of the head of the representative office (branch) is certified by a notary public.

Representative offices (branches) whose accreditation expires BEFORE April 1, 2015, submit a notarized copy of the regulation with a mark of the PIU.

6. Power of Attorney on empowering the head of the representative office (branch) with the necessary powers (notarized copy of the translation, the signature of the translator on which is notarized);

7. power of attorney for a representative with the authority to represent the interests of a representative office (branch) in the Chamber of Commerce and Industry of the Russian Federation, MIFNS No. 47 (notarized copy or notarized copy of the translation, the signature of the translator on which is notarized);

8. document confirming the payment of state duty. The state duty is paid in the amount of 120,000 rubles.

You can pay in cash or non-cash form, but only in rubles. Accordingly, for companies that initially open representative offices (branches) in the territory of the Russian Federation and are not able to pay the state duty by bank transfer from a ruble account, payment must be made in cash in cash. In this case, the payer must attach a free-form letter stating for which company he paid the state duty.

9. Inventory of submitted documents in free form in 2 copies.

For primary accreditation, documents must be submitted no later than 12 months from the date of the decision to open a representative office (branch).

For representative offices (branches) whose accreditation expires BEFORE April 1, 2015, documents must be submitted within 30 days before the accreditation expires. Accreditation is carried out within no more than 30 working days. Accreditation is PERMANENT.

A foreign legal entity whose activity is of a commercial nature has the right to carry out activities on the territory of the Russian Federation through a branch, representative office from the date of their accreditation.

Confirmation of the fact of accreditation is a document on making an appropriate entry in the state register of accredited branches, representative offices of foreign legal entities, issued by the Federal Tax Service.

The authority to accredit branches, representative offices of foreign companies (with the exception of representative offices of foreign credit institutions) is vested in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for Moscow.

The list of documents required for accreditation is definedOrder of the Federal Tax Service of Russia No. ММВ-7-14/680@ dated December 26, 2014

Initially, a set of documents is sent to the Chamber of Commerce and Industry of the Russian Federation to certify information on the number of foreign employees of a branch, representative office of a foreign legal entity.

Documents required to certify information about the number:

1) Letter with a request to certify the number of foreign workers current / (or newly created / ), signed by the head of a foreign legal entity or branch, representative office. The letter must contain an instruction for the processing of personal data on, posted on the website of the Chamber of Commerce and Industry of the Russian Federation;

1 original on the letterhead of a foreign legal entity indicating the telephone, fax, address, e-mail;
When filling out a letter V in electronic format via web form link: http://tpprf.ru/ru/services/ais/form-62745/ reduced rate applies , documents for certification of the number accepted without a queue in priority order . Please note that after filling out the web form, the letter to the Chamber of Commerce and Industry of the Russian Federation is automatically generated in MS Word format with the possibility of printing.

2) Completed *;

In the absence of foreign employees in the branch / representative office;
- in the presence of foreign employees.

3) Certificate of making an appropriate entry in the state register of accredited branches, representative offices of foreign legal entities);
the original is submitted (returned) and a copy or a notarized copy

4) Information sheet on making an entry in the state register of accredited branches, representative offices of foreign legal entities;
the original and a photocopy are submitted (the original is returned) or a notarized copy

Initial acceptance and issuance of documents to certify the number of foreign personnel of branches / representative offices is carried out on working days from 10:00 to 13:00 at the address: Moscow, Ilyinka st., 5/2, entrance from Ilyinka street to the arch into the courtyard ( from 9:00 to 10:00 by prior arrangement with the specialists of the Department).