Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected] "On the 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 (except for the representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit organizations) "(as amended and supplemented)

Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected]
"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 Russian Federation (for with the exception of a representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit organizations) "

With changes and additions from:

In accordance with clauses 2, 10 of Article 21 of the Federal Law of 09.07.1999 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. To approve:

form No. 15AFP "Application for accreditation of a branch, representative office of a foreign legal entity" in accordance with Appendix No. 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 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 15СвФП "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 an application in electronic form for amending 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;

format for submitting an application in electronic form 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. The heads of the departments of the Federal Tax Service for the constituent entities of the Russian Federation shall bring this order to the notice of the lower tax authorities.

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

Registration N 36264

Forms and formats of applications and documents used for accreditation, amendments to the register of accredited branches, representative offices of foreign legal entities, termination of the accreditation of a branch, representative office operating in Russia were 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 amending the information contained in the register), N 15PFP (application for termination of the 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 form N 15SvFP is issued on a form, a sample of which is approved by the Federal Tax Service of Russia.

Order of the Federal Tax Service of December 26, 2014 N ММВ-7-14 / [email protected] "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 Russian Federation (for with the exception of a representative office of a foreign legal entity operating in the field of civil aviation and representative offices of foreign credit organizations) "

Registration N 36264

This order comes into force 10 days after the day of its official publication

This document is amended by the following documents:

Order of the Federal Tax Service dated September 12, 2016 N ММВ-7-14 / [email protected]

Form No. 15 AFP is submitted in the case of initial accreditation and in the case, when the accreditation period for 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 Chamber of Commerce and Industry. The cost of the tariffs of the Chamber of Commerce and Industry for certification 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 stitched together and the head of the representative office is signed on the stitching.

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

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

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

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

4. the 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 translator's signature on which is notarized).

A representative office (branch) whose accreditation period ends BEFORE April 1, 2015, a decision on accreditation is submitted in connection with the change of the registration body.

5. Regulations on a foreign representative office (branch).

Approved by a decision of a foreign legal entity, or by the head of a representative office (branch) in accordance with a 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.

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

6. Power of attorney on vesting the head of the representative office (branch) with the necessary powers (notarized copy of the translation, the translator's signature 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 RF CCI, MIFNS No. 47 (notarized copy or notarized copy of the translation, the translator's signature on which is notarized);

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

You can pay both in cash and non-cash, but only in rubles. Accordingly, for companies that initially open representative offices (branches) on the territory of the Russian Federation and are unable 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 about which company he paid the state duty for.

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

During the initial 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 period ends BEFORE April 1, 2015, documents are submitted WITHIN 30 days prior to the expiration of the accreditation period. Accreditation is carried out in no more than 30 working days. Accreditation is UNTIME.

A foreign legal entity whose activities are 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 organizations) is vested in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for Moscow.

The list of documents required for accreditation has been determinedBy order of the Federal Tax Service of Russia No. ММВ-7-14 / [email protected] dated December 26, 2014

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

Documents required to certify information about the number:

1) Letter requesting confirmation of the number of foreign workersacting / (or newly created / ), signed by the head of a foreign legal entity or branch, representative office. The letter must contain an order for the processing of personal data posted on the website of the RF CCI;

1 original on the letterhead of a foreign legal entity with indication of telephone, fax, address, e-mail;
When filling out the letter in in electronic format via web form link: http://tpprf.ru/ru/services/ais/form-62745/ reduced tariff applies , documents for certification of the number are accepted out of turn on a priority basis ... Please note that after filling out the web form, a letter to the RF CCI is generated automatically in MS Word format with the ability to print.

2) Filled in *;

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 presented (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 (the original is returned) or a notarized copy is submitted

The initial reception and issuance of documents for certifying the number of foreign personnel of branches / representative offices is carried out on weekdays from 10:00 to 13:00 at the address: Moscow, Ilyinka street, 5/2, entrance from Ilyinka street into the arch into the courtyard (from 9:00 to 10:00 by prior arrangement with the Department's specialists).