The procedure for obtaining a certificate in Form 3 regarding registration at the place of stay

The first edition of the Tax Code of the Russian Federation, adopted in 1998, obligated taxpayers to register and be deregistered by submitting an appropriate application. The requirement seemed logical, because the tax and registration authorities at that time did not coincide.

With the adoption of the Law “On State Registration of Legal Entities and Individual Entrepreneurs” in 2001, the registration function was transferred to the tax inspectorates.

But the old procedure for registration and deregistration has not changed. Dramatic changes occurred only on January 1, 2004. In accordance with Art. 83 of the Tax Code of the Russian Federation, registration and deregistration no longer require the participation of taxpayers, except for some cases, which we will discuss further. Before moving on to the details of accounting for each of the grounds, we will define a number of issues.

Who carries out tax registration and how?

In accordance with Articles 32, 83 of the Tax Code of the Russian Federation, this work is done by the tax authorities on the basis of information from the Unified State Register of Legal Entities (USRIP), information from the bodies specified in Article 85 of the Tax Code of the Russian Federation or statements (messages) of taxpayers.

Abbreviations used:

OP - another separate division (warehouse, stationary workplace, etc.).

F/P - branch, representative office.

Table 1 Registration

Now about some nuances for each basis for registration and deregistration.

Required documents

To register, you will need to submit a package of documents to the FMS employee:

• a completed application (and a sample application is freely available on the Internet);
• applicant's passport and/or child's birth certificate;
• documents confirming the right to move into residential premises (certificate of ownership, social or commercial tenancy agreement, etc.).

In the case of renting housing, you must first visit a notary and have the rental agreement certified. When moving in with relatives or friends, the owner of the property will be required to be present during registration.

Tax registration when creating an organization

Registration and registration are carried out by the tax office simultaneously. You only submit documents for creation, and already on the sixth day from the date of their submission, your organization will be able to fully begin business activities.

After state registration, the inspection will assign you a primary state registration number (OGRN), a taxpayer identification number (TIN) and a reason for registration code (KPP).

Please note that criminal liability is established for carrying out activities without state registration - Art. 171 of the Criminal Code of the Russian Federation “Illegal entrepreneurship”.

For what period is a temporary residence certificate issued?

For Russian and foreign citizens, the validity period of the temporary residence registration certificate can be issued in the same way: for a minimum of three months. But there will be differences in the maximum period of temporary registration: for citizens of the Russian Federation it will be 5 years, and for foreigners – 12 months.

After the expiration date, the certificate cannot be used! For citizens of the Russian Federation, such a violation is punishable by a fine, and for foreign citizens - deportation from the country. Please note that the form of the certificate of registration at the place of stay does not need to be returned anywhere upon expiration of its validity period (or upon returning to the place of permanent registration earlier than the period specified on the form). You can save the certificate “as a keepsake.”

Tax registration when creating an OP

The Tax Code of the Russian Federation distinguishes three types of separate divisions: branch, representative office, and other separate division. For clarity, here is a brief table of tax law terms.

table 2

You report the creation of an OP to the tax office at the legal address of the organization within a month from the date of creation. If there is a change in the information, you submit a message to the same inspectorate within three days (see Article 23 of the Tax Code of the Russian Federation). For violation of deadlines - liability under Art. 116 of the Tax Code of the Russian Federation and Art. 15.3 of the Code of Administrative Offenses of the Russian Federation, but not always. If the organization is already registered with the tax authority on one of the grounds specified in Art. 83 of the Tax Code of the Russian Federation, then liability for failure to submit an application for registration on another basis mentioned in this article does not apply to her (see paragraph 39 of the Resolution of the Plenum of the Russian Federation dated February 28, 2001 No. 5).

Notice No. 1

This notification is completed to inform the tax authorities about the selection of the responsible OP through which the tax (advance payments) will be paid to the budget of the constituent entity of the Russian Federation.

By line 1

the digital code of the subject of the Russian Federation is indicated, to the budget of which the procedure for paying corporate income tax is changed.

By line 2

the date from which the procedure for paying tax (advance payments) changes or the responsible OP changes.

On lines 3.1-3.3

The following information about the responsible OP is indicated:

• Checkpoint of the responsible OP;
• OKTMO code of the territory in which the tax is paid (advance payments);
• name (if any) of the responsible OP.

The following is information about OPs located on the territory of a constituent entity of the Russian Federation.

According to line 4.1

the checkpoint of the separate unit is indicated.

On line 4.1.1

a mark is placed if the reflected information concerns the previous responsible OP or the only OP that already existed in the region through which the tax was paid (advance payments). In other cases, no mark is placed.

According to lines 4.1.2-4.1.5

information is reflected on monthly advance payments for tax payments that have not yet arrived. Completion depends on the reason for submitting the notification. For example, if a notification is submitted because a decision has been made to switch from the beginning of the tax period to the payment of corporate income tax to the budget of the constituent entity of the Russian Federation at the location of the responsible OP, then information about monthly advance payments for the first quarter of the tax period, from which the tax payment procedure changes, is indicated .

Tax registration when creating a branch

New edition of Art. 23 of the Tax Code of the Russian Federation does not oblige the taxpayer to submit a notification about the creation of a financial entity. This means that in this case liability under paragraph 1 of Art. 116 of the Tax Code of the Russian Federation. As for paragraph 2 of this legal norm, the situation is as follows. After the changes made to the Tax Code of the Russian Federation by Federal Law No. 229-FZ dated July 27, 2010, the obligation to register remained with the organizations creating the OP (except for branches and representative offices); for persons receiving income subject to UTII. Therefore, only these two groups of persons are subject to liability under clause 2 of Art. 116 of the Tax Code of the Russian Federation. As a result, it turns out that organizations conducting activities through a financial institution without registration do not fall under clause 2 of Art. 116 of the Tax Code of the Russian Federation. In general, the situation is ambiguous, and there is no judicial practice yet. We suggest (in order to avoid unnecessary disputes with the tax authorities) to first receive notification of registration, and then start working through F/P. Changes to information about F/P are made in the same order as creation.

According to Art. 5 of the Law on State Registration, a legal entity is obliged to inform the tax authority about changes in information in the Unified State Register of Legal Entities within 3 days. If the change in the information specified in paragraph 1 of Article 5 occurred in connection with amendments to the constituent documents, amendments must be made to the Unified State Register of Legal Entities in accordance with Chapter VI of the law. There is no deadline in this chapter for making changes to the constituent documents. Consequently, the registration law does not establish a time limit for making changes to the constituent documents, including in connection with the creation of a branch (representative office). From Art. 23 of the Tax Code of the Russian Federation eliminates the taxpayer’s obligation to report the creation of a branch or representative office.

Removal from tax registration during reorganization, liquidation, change of address

Reorganization. If the reorganization took place in the form of a merger, division, accession or transformation, then the TIN of the liquidated organizations is invalid. The inspectorate notifies other tax authorities related to these organizations about their deregistration. Registration of legal entities formed as a result of reorganization takes place in the same manner as during normal creation. Along with the documents for state registration, a “Certificate of registration of a Russian organization with the tax authority at its location” is issued.

Liquidation. The TIN of the liquidated organization is invalid. A notification is issued about deregistration.

Change of address. Please note that when changing your location, you may encounter two problems. The first is an inspection of the enterprise by the tax inspectorate and extra-budgetary funds. The second is a new address in the tax office’s “black list” as a “multiple registration” address. There is a possibility of a conflict with the new inspection, even leading to legal proceedings to invalidate the state registration. We would like to especially note such a moment as changing the name of the organization. Your procedure is similar to changing your address. Along with the certificate of state registration of changes, you will receive a new TIN certificate.

Termination of activities through OP or F/P. The notice of termination is submitted by the taxpayer to the inspectorate at the legal address of the organization within three days from the date of termination of activity (closing).

Registration when choosing UTII. In accordance with Art. 346.28 of the Tax Code of the Russian Federation, legal entities and individual entrepreneurs carrying out activities subject to a single tax on imputed income are required to register as payers of UTII. After registration, the tax authority issues a notification to the taxpayer.

Cost and state duty for issuing a certificate

At the legislative level, free issuance of a certificate of temporary registration at the place of stay is established. Therefore, you do not need to pay a state fee for this type of service. It is enough to submit the minimum package of documents on time and you can easily receive the necessary paper that may be needed for such purposes as:

• enroll or place a child in a preschool educational institution;
• receiving benefits or subsidies;
• seeking medical help.

This is interesting: How and where can an individual obtain a TIN at their place of residence? Is it possible to find out the assigned TIN from a passport?