Many large enterprises open separate divisions. What it is is explained in Art. 11 p. 2 of the Tax Code. Let us further consider the definition and features of OP.
Definition
A separate division is an enterprise geographically separated from the main company and equipped at its location with stationary workplaces. The latter should be created for a period of more than 1 month. The place where the separate division is located is the address at which the main company conducts its business through this created enterprise.
Key features
The main criteria by which a separate division is determined are:
- Territorial separation from the main enterprise.
- The presence of stationary places for employees to carry out professional activities. Moreover, they must be formed for a period of at least 1 month.
The specified criteria have their own specifics. Let's consider them in detail.
Territorial separation
The Tax Code does not contain an explanation of this concept. You can talk about territorial separation after determining the appropriate (smallest) division unit. In this case, it is advisable to turn to another close concept. The charters of the regions of the Russian Federation use such a term as an administrative-territorial unit. This category includes districts in cities, settlements of regional subordination, rural settlements, towns. However, from an analysis of the provisions of the Charter, it follows that the definition used in them cannot be applied in clarifying tax issues. Considering separate and structural units, the territorial unit is established in accordance with the objectives of taxation. In this case, we are talking about the location of the enterprise geographically separate from the main company, outside the administrative unit in which the registration was made and which is controlled by a specific tax office. Thus, we can draw the following conclusion. A separate division is a company established by the head office in the territory where the supervision is carried out by a different tax authorities than the one in which the latter is registered as a taxpayer.
Workplaces
Their presence is the second mandatory feature of a separate unit. At the same time, jobs should be stationary. To clarify the concepts should refer to Art. 209 shopping mall. In accordance with the norm, a worker is considered to be such a place where the employee should arrive or where he needs to be in connection with the performance of his professional functions and which is controlled indirectly or directly by the employer. In the definition, the key link is an employee of the enterprise. Accordingly, if there are no employees, then there are no jobs and a separate unit. If there are no employees, or activity is not carried out, then the location of the enterprise cannot be determined. From this it follows that we are not talking about creating an OP.
Nuance
In view of the foregoing, a question arises regarding the moment at which a separate structural unit of the organization is created. This nuance is not explained in the Tax Code. However, it seems that the date of the beginning of the implementation of work activities will be considered logical as the moment of formation of the OP. Moreover, the relevant information should not be taken at the location of the main office, but at the geographically separated enterprise opened by him.
Important point
Recognition of the enterprise as an OP does not depend on whether there are indications in the constituent documentation that a separate division has been created and is operating. Separate balance and r / s also do not act as integral signs of the created company. As indicated in the Rules of accounting, the documentation should include data on the work of all available at the enterprise OP. This, in particular, applies to those that have been allocated to separate balances. An explanation of this concept is given in the Letter of the Ministry of Finance No. 04-05-06 / 27 of March 29, 2004. A separate balance sheet is a list of indicators that are set by the main enterprise for its units. From this it follows that the solution of issues related to the allocation of OP, the establishment of calculated values, is adopted by the company independently. The law does not require mandatory creation of specific lists for each company within the corporation.
Registration at the IFTS
Consider how the registration of a separate unit. In accordance with Art. 83 p. 1 of the Tax Code, a company which includes the territorial offices opened by it located within the Russian Federation is required to register with the tax inspectorate at the address of each of them. For this, it is necessary to submit a statement to the supervisory authority. It should be sent within a month from the date of establishment of the enterprise. Such a need arises if the main company is not registered with the Federal Tax Service, located within the municipality in which a separate division is created. Copies of constituent documents and documents on registration with the tax office are attached to the application. Checkpoint of a separate subdivision - code of the reason for registering an enterprise at the Federal Tax Service Inspectorate. He is tied to the location of the company. When registering, the OP has a TIN identical to the number of the main company. However, the checkpoint of a separate unit will differ from the code of the main enterprise.
Responsibility
In case of violation of the deadline for submitting the established list of securities, the payer is fined in the amount of 5 thousand rubles. If the subject is late for more than 90 days, he is charged with a penalty of 10 thousand rubles. These rules are established by Art. 116 Tax Code. In addition, the subject may be brought to administrative responsibility p. 15.3 Administrative Code. Also, within one month, the main company must inform about the formation of a subdivision in the IFTS at its location. This rule is provided for by Art. 23, paragraph 2.3 of the Tax Code. The message is compiled in a special form C-09-3. If the specified period is missed, the company faces a fine of 1 thousand rubles, and the head - 300-500 rubles. These sanctions are provided for by Art. 15.6 Administrative Code.
additional information
If the company has created a division and it is registered with the tax inspectorate at its location, there is no need to re-submit the application when forming subsequent separate firms within the same municipality. In this case, the company sends a written message in accordance with Art. 23 p. 2 of the Tax Code. It is addressed to the IFTS at the location of the main office.
Termination of OP
The company must report the closure of the unit in the IFTS at its location. In Art. 23 p. 2.3 of the Tax Code set a one-month period for this. It seems that this period should be calculated on the date of actual termination of work through the OP. The key sign of the closure of the unit will be the dismissal or transfer of all employees. This measure is equated by law with the elimination of OP. In addition, the closure should be reported to the Federal Tax Service Inspectorate, where the registration of separate divisions was made (at the address of their location). For this, a corresponding application is sent. However, the legislation does not establish a specific time limit for its direction.
Tax accounting of separate divisions
In Art. 288 Tax Code defines the rules for making deductions from the profits of EP in the budget. In accordance with the general procedure provided for in paragraph 2 of this norm, advance payments and principal amounts are paid by taxpayers at the address of their location, as well as the location of each unit. Calculation of deductions is carried out in accordance with the shares of profit attributable to these OP. They are calculated as the arithmetic average of the specific gravity of the average (average) number of employees and the residual amount of depreciable property established in Art. 257 (paragraph 1) of the Tax Code, for the taxpayer as a whole. The profit share is thus calculated solely in terms of the amount to be credited to the regional budgets (corresponding to the rate of 17.5%).
Legal status
The Civil Code provides for the following forms of separate units: branch and representative office. Their definitions are indicated in Art. 55 GK. Representation - a unit located outside the location of the main company. His activities are aimed at representing the interests of the main office and their protection. The branch is a legal entity unit located outside its location and implementing part or all of its functions. Representation also belongs to them. OP of the first type, thus, can:
- Negotiate.
- To make deals.
- Conduct advertising campaigns, market research, focused on market research within the region of its location.
- To protect the interests of the main office in court.
The branch, in addition to the above functions, conducts direct entrepreneurial, industrial or other economic activities in accordance with the constituent documentation and legislation.
Property tax
In accordance with Art. 373, paragraph 1 of the Tax Code, as payers are persons having material values assigned to objects of taxation of Art. 374 Tax Code. Paragraphs 1 and 4 of this norm stipulate that they recognize real estate and movable property, including those transferred for temporary use, disposal, possession, trust management, entered into joint activities or acquired under a concession agreement, passing under a separate balance sheet as an asset. Normally, however, there are exceptions. They are movable material assets, adopted from 01.01.2003. Accordingly, from the indicated date only property classified as fixed assets acts as taxable objects.
Documentation Rules
The Tax Code establishes a special procedure for calculating and paying tax on property of the OP. In addition, there are rules in accordance with which a declaration is made for a separate division. An example of the application of the provisions can be illustrated as follows. Within the meaning of Art. 384 of the Tax Code, the company, in which the allocated OPs are present, pays tax (advance amounts) to the budget at the address of their location in relation to property related to the object of taxation. In this case, material assets should be on a separate balance sheet. The reporting rules are established by Art. 386, paragraph 1, para. 1. According to the norm, payers must, at the end of the tax and reporting period, send to the IFTS at the location of each, as well as at the location of each allocated OP, payments on advance amounts and tax. They are accompanied by a declaration. The company may not form a separate balance sheet for the unit. In this case, the acquired property of the OP will be reflected in the statements of the head office.
Payment specifics
In accordance with Art. 385 of the Tax Code, a company that takes into account on the balance sheet real estate located outside the location of its own or a dedicated PO, deducts tax (advance amounts) to the budget in the territory where these objects are present. The amount of payments is defined as the product of the rate that is valid in this region and the base (1/4 of the average property value) established for the reporting / tax period according to the rules of Art. 376 Tax Code. The calculation is carried out for each object separately. Thus, the main company calculates, pays and declares the tax at the location of the property, regardless of whether it will provide separate reporting for a separate unit for the OS that it uses.
Contributions to extrabudgetary state funds
In accordance with federal law, for the obligation of separate units to deduct specified payments, the EP must meet a number of requirements. Contributions to extrabudgetary state funds are paid if the representative office / branch:
- Accrues payments and other rewards to individuals.
- Have a separate balance and r / s.
In this case, the EP must also provide estimates of contributions at its location. If the unit does not meet the specified requirements, it does not have corresponding responsibilities.
Electronic reporting
How is a separate division reflected in 1C? Consider the bookkeeping of state institutions. The program supports the reflection of two types of OP: allocated and not allocated to an independent balance. Reporting on the first can be done both in a separate information base, and in one with the main enterprise. Data is entered about both the main office and the OP. The balance sheet, general ledger and other registers, as well as regulated reports, can be generated consolidated for a certain group of institutions or separately for the main enterprise and separate divisions. If OPs are not allocated, then reporting on them is maintained in a single database with the main office. The relevant data is entered into the directory of the Division with the assignment of the category "Detached". According to this parameter, the program will distinguish them from other additional offices.
Basic information
For the separate divisions allocated to the balance sheet, the following data shall be indicated:
- Name for primary documentation.
- Data on registration with the IFTS at the location of the OP.
- Criterion for maintaining individual document numbers.
- Responsible persons OP. This may be the head of a separate unit or another employee who has the right to sign.
- Contact details.
For divisions that are not allocated to a separate balance sheet, the following information shall be indicated:
- Maintaining separate plans for financial and economic activities.
- Indication of details of the OP in the documentation.
- The possibility of a separate workflow.
The program also provides an option for setting up analytics in the context of OP for expenditure-income items. The information also indicates the payment documents issued by a separate unit (invoice, etc.). They are formed by l / s OP in the treasury or in the bank.
Register
The cash desk of a separate division is maintained in accordance with regulatory requirements and instructions of the Central Bank. According to the decree of the Central Bank, EPs must keep a book and give the company a copy of the sheet according to the rules defined by the financial policy of the company. In this case, the reporting period is taken into account. Each division should have a separate section. On its title page indicates the number or name of the OP. A form of a separate division is transferred to the main office. It compiles a single book throughout the enterprise. Primary documentation (receipts and expenditures) is drawn up independently by the cashier of the unit. Their numbering is carried out in the manner prescribed by the financial policy of the enterprise. The cashier’s report is generated in 2 copies. One of them remains in the OP, the second is transferred to the main office with the attached documentation. In 1C provides for maintaining a separate book on f. 0504514 and the registration journal of orders for f. 0310003. They are used by units with the established criterion of separate numbering. For other representative offices / branches, the documentation is recorded in a book and magazine, which are issued in the main office. It must be said that in the primary papers and statements, in which the column "Structural unit" is provided, the name of the separate unit is displayed in it by the program. If this attribute is missing, it will be added to the name of the main enterprise.