What accounting and tax reporting is submitted by a representative office of a foreign company accredited in the Russian Federation? What does the annual report of foreign organizations look like? Reporting of the representative office of a foreign organization.

Question

Good afternoon.

Branch foreign company opened in December 2016, no employees. An employment contract was not concluded with the head of the branch, wages and insurance premiums were not credited.

The branch acquired ownership in February 2017 real estate and has been leasing it since February 2017 to Russian companies with 18% VAT.

1.Is it necessary to submit the SZV-M report to the PF?

2. Do I need to submit zero reports on insurance premiums and 6-ndfl to the tax office?

3. Do I need to confirm the code of economic activity in the FSS and submit a report on the NA?

4. The branch has acquired real estate property, property tax on it must be calculated and paid according to the cadastre of value. What is the property tax rate for this object, if the acquired property is registered in Moscow?

5. What kind of VAT return must the Company submit (a branch of a foreign company that leases real estate with 18% VAT)? in the usual form as for residents of the Russian Federation or is there a special declaration?

6. In what form does the Company need to submit a profit tax return?

Answer

SZV-M

An organization that has no employees and has not entered into a contract with the head is obliged to submit a monthly form SZV-M (approved by Resolution of the PFR Board of February 1, 2016 N 83p) to the PFR for each month, including information about the head. At the same time, the absence of the fact of accrual in favor of the above persons of payments and other remuneration for reporting period is not a basis for failure to submit reports on form SZV-M(see Letter of the FIU of 05/06/2016 N 08-22 / 6356).

Calculation of insurance premiums

Organizations need to submit a zero calculation of insurance premiums to the inspectorate.

The Ministry of Finance indicated that failure to submit a calculation of insurance premiums with zero indicators entails a fine. His minimum size is 1000 rubles.

The department explained that the Tax Code of the Russian Federation does not provide for an exemption from the obligation to submit a calculation of insurance premiums if the organization does not conduct financial and economic activities in the reporting period. By submitting a zero settlement, the payer declares that he did not make payments or other remuneration in favor of individuals.

Zero calculation will allow the inspectorate to distinguish between companies that do not pay remuneration to individuals and do not conduct financial and economic activities, from those that have violated the deadline for submitting the calculation.

Recall that the organization must submit the calculation of insurance premiums to the inspectorate no later than the 30th day of the month following the billing or reporting period. Due to the postponement, the deadline for the delivery of the calculation for the I quarter of 2017 falls on May 2.

Letter Ministry of Finance of Russia from 24.03.2017 N 03-15-07 / 17273

6-NDFL

An organization that did not conduct activities and did not make payments in favor of individuals must not submit a "zero" report in the form of 6-NDFL (Letter of the Federal Tax Service dated 01.08.2016 N BS-4-11 / [email protected](Question 1)). Although, if desired, this can be done and the Inspectorate of the Federal Tax Service is obliged to accept such a calculation (Letter of the Federal Tax Service dated 05/04/2016 N BS-4-11 / [email protected]).

Confirmation of the main economic activity

Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55 approved the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases — legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units (hereinafter referred to as the Procedure).

By virtue ofp. 6 The order of the main type of economic activity of newly created policyholders who did not carry out their activities in previous year, does not require confirmation in the first year of their activity.

As follows from the foregoing, the provisions of clause 6 of the Procedure establish an exemption from the obligation to confirm the main type of economic activity for newly created policyholders under such a condition as failure to carry out activities in the previous year. At the same time, the exemption from the obligation to confirm the main type of economic activity is formulated in relation to the first year of activity.

If the company operated in December 2016, then you need to confirm the main type of activity.

Corporate property tax

The tax rate in respect of immovable property, the tax base for which is determined as their cadastral value, is established in the following amounts:

3) 1.3 percent - in 2016;

4) 1.4 percent - in 2017.

The tax rate is applied with a coefficient of 0.1 in relation to non-residential premises if they simultaneously meet the following criteria:

1) located in buildings (structures, structures), the tax base for which is determined as their cadastral value;

2) are used to place objects Catering, objects retail, consumer services, for the implementation banking operations for servicing individuals, tourist activities (activities of a tour operator or travel agent for concluding an agreement on the sale of a tourist product with a tourist), activities in the field of performing arts, activities of museums, commercial art galleries and (or) activities in the field of showing films;

3) are located on the basement, first and (or) second floors of buildings (structures, structures), directly adjacent to pedestrian zones of city-wide significance or to streets with heavy pedestrian traffic.

(Article 3 of the Law of Moscow of 05.11.2003 N 64)

Corporate income tax and VAT returns

Income tax return for 2016, as well as declarations for the reporting periods of 2017, submit by new form approved by Order of the Federal Tax Service dated 19.10.2016 N ММВ-7-3 / [email protected]

The form and electronic format of the VAT declaration were approved by Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3 / [email protected] It is necessary to submit a declaration using this form starting with the reporting for the first quarter of 2015 (clause 1 of the Letter of the Federal Tax Service of 08.04.2015 N GD-4-3 / [email protected]).

Special forms of declarations for branches of foreign companies are not established by law.

In the territory Russian Federation entrepreneurial activity can be carried out by both Russian and foreign organizations. Foreign companies to work for Russian market can register their representative office in the manner prescribed by law. The main regulations regulating this issue are the Civil Code of the Russian Federation and the Federal Law of July 9, 1999. N 160-FZ "On foreign investment In Russian federation".

Economic activity foreign organization can be carried out through a representative office or branch.

A representative office is a separate subdivision of a legal entity located outside its location, which represents its interests and protects them.

A branch is a separate subdivision of a legal entity located outside its location and performing all its functions or part of them, including the functions of a representative office. It is important that neither the representative office nor the branch are legal entities.

For tax purposes, a branch or representative office of a foreign organization registered in the Russian Federation pays taxes in accordance with tax legislation RF. The procedure for registering foreign organizations is determined by the Order of the Ministry of Finance of the Russian Federation of September 30, 2010. N 117n "On approval of the specifics of accounting in the tax authorities of foreign organizations that are not investors under a production sharing agreement or operators of the agreement." On the basis of clause 4 of the said Order, a foreign organization that operates in the territory of the Russian Federation through a branch, representative office, department, bureau, office, agency, any other separate subdivision is subject to registration with the tax authority at the place of implementation of this activity. By virtue of paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a tax declaration is submitted by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees. Consequently, representative offices of foreign organizations are required to submit all tax returns for each tax payable by that foreign organization.

Consider the procedure for submitting tax reports of a representative office (branch) of a foreign organization.

Personal income tax

Clause 1 of Art. 226 of the Tax Code of the Russian Federation determines that separate subdivisions of foreign organizations in the Russian Federation, as well as Russian companies, are obliged to calculate, withhold from the taxpayer and pay the calculated personal income tax... Thus, a representative office (branch) of a foreign organization calculates, withholds from the taxpayer and pays to the budget the amount of personal income tax from the amount wages and other remuneration accrued to the employees of this representative office (branch).

As for reporting, Chapter 23 of the Tax Code of the Russian Federation entrusts the representative office (branch) of a foreign organization with the obligation to provide tax authority at the place of its registration of information on the income of individuals, and the amounts of taxes calculated and withheld in the tax period annually no later than April 1 of the year following the expired tax period, in the form 2-NDFL, approved by the Order of the Federal Tax Service of November 17, 2010 N ММВ-7-3 / [email protected]"On approval of the form of information on the income of individuals and recommendations for filling it out, the format of information on the income of individuals in in electronic format, reference books "(clause 2 of article 230 of the Tax Code of the Russian Federation).

Property tax

Foreign organizations operating in the Russian Federation through permanent missions and (or) owning real estate in the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone RF, are recognized as payers of property tax (clause 1 of article 373 of the Tax Code of the RF).

Objects of taxation for foreign organizations are movable and immovable property related to fixed assets, as well as property received under a concession agreement (clause 2 of article 374 of the Tax Code of the Russian Federation).

We would like to remind that movable property accepted as fixed assets from January 1, 2013 is not recognized as objects of taxation (subparagraph 8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation).

Accounting for objects must be kept in the manner prescribed in the Russian Federation for maintaining accounting... Part 1 of Art. 6 of Law N 402-FZ established the obligation to maintain accounting records for all economic entities, with the exception of those referred to in part 2 of Art. 6 of Law N 402-FZ.

According to clause 2 of part 2 of Art. 6 of Law N 402-FZ, representative offices and branches of foreign organizations have the right not to keep accounting according to the established rules if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income and expenses in the manner determined Russian legislation... With regard to the obligation of the representative office of a foreign organization to represent accounting statements to the tax authorities of the Russian Federation in the forms and in the manner established for Russian organizations, then the representative office of a foreign organization does not have it.

The procedure for submitting property tax reports is similar to the procedure established for Russian organizations.

Calculations for advance payments and a tax declaration for property tax are submitted by taxpayers to the tax authorities:

• by its location;
• by the location of each of its separate subdivisions, which have a separate balance sheet;
• at the location of each immovable property for which a separate procedure for calculating and paying tax has been established;
• at the location of the property included in Unified system gas supply, unless otherwise provided by clause 1 of Art. 386 of the Tax Code of the Russian Federation.

The tax calculation for advance tax payments is submitted no later than 30 calendar days from the end date of the relevant reporting period. Tax returns based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

Form, presentation format and order of filling tax return and the tax calculation for an advance payment for property tax were approved by order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11 / 895.

Income tax

For foreign organizations operating in the Russian Federation through permanent missions, the object of taxation for income tax is income received through these permanent establishments, reduced by the amount of expenses incurred (Article 247 of the Tax Code of the Russian Federation). Income tax is calculated and paid by the representative office of a foreign organization independently.

Taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the specifics of calculating and paying tax, are obliged to submit reports to the tax authorities at the end of each reporting and tax period at the end of each reporting and tax period at the place of their location and the location of each separate subdivision (cl. 1 article 289 of the Tax Code of the Russian Federation).

The tax declaration for income tax of a foreign organization is filled in and submitted in the form approved by the order of the Ministry of the Russian Federation for Taxes and Duties dated 05.01.2004. N BG-3-23 / 1. Instructions for filling out the Tax Declaration on the profit tax of a foreign organization were approved by order of the Ministry of Taxes and Duties of Russia on 03/07/2002. N BG-3-23 / 118. Note that in accordance with the specified Instruction, the tax return is filled in by all foreign organizations operating in the Russian Federation and registered with the tax authorities of the Russian Federation.

Clause 8 of Article 307 of the Tax Code of the Russian Federation stipulates that foreign organizations operating through a permanent establishment submit a tax declaration based on the results of the tax (reporting) period, as well as an annual report on activities in the Russian Federation. Form annual report approved by order of the Ministry of Taxes and Tax Collection of Russia dated 01.16.2004 N BG-3-23 / 19. The annual report is submitted to the tax authority at the location of the permanent establishment.

VAT

Organizations are recognized as payers of VAT (clause 1 of article 143 of the Tax Code of the Russian Federation). Based on the provisions of Article 11 of the Tax Code of the Russian Federation, for tax purposes, organizations are recognized as legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, branches and representations of these foreigners and international organizations established on the territory of the Russian Federation, therefore, branches and representative offices of foreign organizations for tax purposes are recognized as independent taxpayers of value added tax.

The declaration form and the procedure for filling it out are approved by the Order of the Ministry of Finance of the Russian Federation of October 15, 2009. N 104n "On Approval of the Form of the Tax Declaration for Value Added Tax and the Procedure for Filling It Out", in paragraph 3 of which it is indicated that all taxpayers (unless otherwise provided by this paragraph) submit to the tax authority title page and section 1 of the declaration.

Thus, the taxpayer is obliged to submit to the tax authority at the place of his registration a tax declaration for value added tax, regardless of whether he carried out business transactions in the relevant tax period.

From January 1, 2014, paragraph 1 of clause 5 of article 174 of the Tax Code of the Russian Federation (clause 3 of article 24 of the Federal Law of June 28, 2013 N 134-FZ) entered into force, according to which taxpayers are required to submit a tax return to the tax authorities at the place of their registration in accordance with the established format in electronic form via telecommunication channels through an electronic document management operator no later than the 20th day of the month following the expired tax period.

The same applies to tax agents who are not taxpayers or who are taxpayers exempted from the duties of a taxpayer related to the calculation and payment of tax, they are required to submit to the tax authorities at their place of registration the corresponding tax return no later than the 20th day of the next month. for the expired tax period.

Thus, starting from the tax period for the 1st quarter of 2014, branches and representative offices of foreign organizations registered with the tax authorities are required to submit a VAT tax return in electronic form. If the VAT declaration is still submitted on hard copy, then the organization can be prosecuted and fined 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).

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Branches or representative offices of foreign organizations registered on the territory of the Russian Federation must pay taxes in accordance with the Russian Federation. Experts of the Legal Consulting Service GARANT Kirill Zavyalov and Sergey Rodyushkin will familiarize us with the intricacies of tax reporting of these subjects.

According to paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, organizations are, in particular, foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign persons and international organizations created on the territory of the Russian Federation.

In turn, a quarter is recognized as a tax period for VAT (Article 163 of the Tax Code of the Russian Federation).

The form of the VAT tax return is approved by order of the Ministry of Finance of Russia dated 07.11.2006 N 136n.

Personal income tax

Clause 1 of Art. 226 of the Tax Code of the Russian Federation determines that separate subdivisions of foreign organizations in the Russian Federation are also obliged to calculate, withhold from the taxpayer and pay the calculated amount of personal income tax.

In this regard, the representative office (branch) of a foreign organization calculates, withholds from the taxpayer and pays to the budget the amount of personal income tax from the amount of wages and other remuneration accrued to the employees of this representative office (branch).

In addition, Chapter 23 of the Tax Code of the Russian Federation, a representative office (branch) of a foreign organization is also obliged to provide the tax authority at the place of its registration with information about the income of individuals and the amounts of taxes accrued and withheld in the tax period annually no later than April 1 of the year following the expired tax period, in the form 2-NDFL, approved by order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04 / [email protected](Clause 2, Article 230 of the Tax Code of the Russian Federation).

UST

Individuals making payments are recognized as payers of the UST. individuals, including organizations (clause 1 of article 235 of the Tax Code of the Russian Federation).

At the same time, the current chapter 24 does not contain special provisions governing the procedure for calculating and paying UST by foreign organizations.

Therefore, a representative office (branch) of a foreign organization on the territory of the Russian Federation, making payments in favor of its employees, is recognized as a payer of the UST.

A similar opinion is set out in the letter of the Ministry of Finance of Russia dated 20.05.2008 N 03-04-06-02 / 52, which summarizes that the object of taxation of the UST is any accrued payments related to the performance of work (provision of services) on the territory of the Russian Federation, regardless of employer status (Russian or foreign legal entity).

According to Art. 240 of the Tax Code of the Russian Federation, the tax period for the UST is a calendar year. The reporting periods for tax are the first quarter, six months and nine months of the calendar year.

Based on the results of the reporting period, the taxpayer, no later than the 20th day of the month following the reporting period, submits to the tax authority a calculation in the form approved by the Ministry of Finance of Russia (clause 3 of Article 243 of the Tax Code of the Russian Federation).

A tax return for UST is submitted no later than March 30 of the year following the expired tax period (clause 7 of article 243 of the Tax Code of the Russian Federation).

Forms for calculating advance payments and tax declarations for UST are approved, respectively, by order of the Ministry of Finance of Russia dated 09.02.2007 N 13n and by order of the Ministry of Finance of Russia dated 29.12.2007 N 163n.

Income tax

In accordance with Art. 246 of the Tax Code of the Russian Federation, taxpayers of corporate income tax are recognized, inter alia, and foreign organizations operating in the Russian Federation through permanent missions.

The presence or absence of a permanent establishment of a foreign organization in the Russian Federation is determined on the basis of the provisions of the legislation of the Russian Federation on taxes and fees, and if the foreign organization is a person with permanent residence in a state with which the Russian Federation has a valid agreement on avoiding double, then the presence or absence of a permanent establishment is determined in accordance with the provisions of the relevant international treaty, the priority of which in relation to the provisions of the Tax Code of the Russian Federation is stated in Art. 7 of the Tax Code of the Russian Federation.

As for the provisions of the Tax Code of the Russian Federation, in paragraph 2 of Art. 306 of the Tax Code of the Russian Federation states that a permanent establishment of a foreign organization in the Russian Federation means a branch, representative office, department, etc., through which the organization regularly carries out business activities in the territory of the Russian Federation.

However, the criterion of regularity is not defined by Chapter 25 of the Tax Code of the Russian Federation.

In the opinion of tax officials, compliance with the "regular activity" criterion is determined on the basis of an analysis of the actual implementation of the activities of the foreign organization itself in each specific case (clause 2.2.1 Methodical recommendations tax authorities on the application individual provisions chapters 25 Tax Code Of the Russian Federation, concerning the peculiarities of taxation of profits (incomes) of foreign organizations (hereinafter referred to as the Methodological Recommendations), approved by order of the Ministry of Taxes and Duties of Russia dated March 28, 2003 N BG-3-23 / 150).

The Methodological Recommendations also clarify that the concept of "permanent establishment", for tax purposes, does not have an organizational and legal significance, but a meaning that qualifies the activities of a foreign organization, which is associated with the emergence of the obligation of a foreign organization to pay income tax in the Russian Federation (clause 2.1 of the Methodological recommendations). The signs of a permanent establishment, according to tax officials, are: the presence of a separate subdivision or any other place of business of a foreign organization in the Russian Federation; the implementation by a foreign organization of entrepreneurial activity on the territory of the Russian Federation; carrying out such activities on a regular basis (clause 2.2.1 of the Methodological Recommendations).

Similar conclusions were made in the letter of the Ministry of Finance of Russia dated 19.08.2005 N 03-08-05.

Thus, if in the situation under consideration the income received by a representative office (branch) of a foreign company are regular and systematic, then the activities of a foreign company can be considered as activities that form a permanent establishment.

At the same time, as noted in the letter of the Federal Tax Service of Russia for Moscow dated April 18, 2008 N 20-12 / 037671, the decision on whether the activities of a foreign organization on the territory of the Russian Federation lead to the formation of a permanent establishment on the territory of the Russian Federation must be taken by the tax authority of the Russian Federation, in which this organization is registered.

If the activity of a foreign organization on the territory of the Russian Federation leads to the formation of its permanent representative office for tax purposes in the Russian Federation, it, on the basis of Art. 246 and 307, is an independent payer of income tax in the Russian Federation.

According to paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, after each reporting and tax period, taxpayers are obliged to submit tax declarations to the tax authority at the place of their location and the location of each separate subdivision, regardless of whether they have an obligation to pay tax and (or) advance tax payments, specifics of calculation and payment tax.

At the same time, in the opinion of the Ministry of Finance of Russia, set out in a letter dated June 11, 2008 N 03-08-05, foreign organizations whose activities in the territory of the Russian Federation are not carried out through a permanent establishment are not exempt from the obligation to register with the tax authorities of the Russian Federation, as well as submission of tax returns (including tax returns for income tax) to the tax authorities of the Russian Federation.

A similar requirement is contained in the Instructions for filling out a tax return on income tax of a foreign organization, approved by order of the Ministry of Taxes and Tax Collection of Russia dated 07.03.2002 N BG-3-23 / 118, which states that the tax return is filled in by all foreign organizations operating in the Russian Federation registered with the tax authorities of the Russian Federation.

According to paragraph 8 of Art. 307 of the Tax Code of the Russian Federation, a tax declaration is submitted by a foreign organization operating in the Russian Federation through a permanent establishment to the tax authority at the location of the permanent establishment of this organization in the manner and within the time limits established by Art. 289 of the Tax Code of the Russian Federation.

In paragraph 1 of Art. 289 of the Tax Code of the Russian Federation states that taxpayers are required at the end of each reporting and tax period to submit tax returns to the tax authorities at their location.

Clauses 1 and 2 of Art. 285 of the Tax Code of the Russian Federation indicate that the tax period for income tax is a calendar year, and the reporting periods are the first quarter, six months and nine months of the calendar year.

The tax declaration form for the profit tax of a foreign organization was approved by order of the Ministry of Taxes and Duties of Russia dated 05.01.2004 N BG-3-23 / 1.

In addition, in paragraph 8 of Art. 307 stipulates that foreign organizations operating through a permanent establishment, based on the results of the tax (reporting) period, also submit an annual report on activities in the Russian Federation. The form of the annual report was approved by order of the Ministry of Taxes and Tax Collection of the Russian Federation dated January 16, 2004 N BG-3-23 / 19.

Property tax

Clause 1 of Art. 373 of the Tax Code of the Russian Federation determines that foreign organizations operating in the Russian Federation through permanent missions and (or) owning real estate in the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation are recognized as payers of property tax.

In turn, paragraph 2 of Art. 374 of the Tax Code of the Russian Federation provides that objects for foreign organizations operating in the Russian Federation through permanent missions are movable and immovable property related to fixed assets, property received under a concession agreement.

For the purpose of calculating property tax, foreign organizations keep records of taxable items in accordance with the procedure established in the Russian Federation for accounting.

Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions are immovable property located in the territory of the Russian Federation and owned by the said foreign organizations and immovable property obtained under a concession agreement (clause 3 of article 374 of the Tax Code of the Russian Federation).

At the same time, land plots are not recognized as objects of taxation (clause 4 of article 374 of the Tax Code of the Russian Federation).

The procedure for submitting property tax reports is similar to the procedure established for Russian organizations.

On the basis of clause 2 and clause 3 of Art. 386 tax calculations for advance tax payments are submitted to the tax authority no later than 30 calendar days from the end date of the relevant reporting period, and tax declarations based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period.

Forms of tax declaration and tax calculation for the advance payment of tax on the property of organizations, as well as the procedure for filling them out, were approved by order of the Ministry of Finance of Russia dated 20.02.2008 N 27n.

Declarations for other taxes are submitted by a representative office if it is recognized as a taxpayer for the relevant tax.

Experts of the Legal Consulting Service GARANT
Kirill Zavyalov, Sergei Rodyushkin

In order to carry out business activities on a regular basis on the territory of the Russian Federation, a foreign organization must register a branch, permanent establishment or branch. The branch and the representative office are accredited, registered with the registration chamber, they are issued a certificate for a period of one to five years. The branch is not accredited, but it is also a taxpayer.

Publication

Foreign organizations are required to register with the tax authorities of the Russian Federation. The peculiarity of the tax status of foreign legal entities is that the powers of the state to collect taxes from them are regulated by international tax agreements with a number of countries.

The current international tax treaties (on the avoidance of double taxation) determine only the rules for delineating the rights of each of the states to tax organizations of one state that have an object of taxation in another state. However, the procedure for calculating, paying tax, collecting taxes that have not been paid in due time, and holding them accountable for violations committed by the taxpayer are established by the domestic norms of tax law.

Composition of accounting and tax reporting of non-residents operating in the Russian Federation

Foreign organizations that are taxpayers under the legislation of the Russian Federation are required to report to the Russian tax authorities at the place of registration and submit reports to the tax authority. Obligations for the submission of reports by taxpayers are established by sub. 4 p. 1 of Art. 23 of the Tax Code of the Russian Federation.

Tax reporting is a set of tax calculations. Each tax calculation is submitted in due time, and the volume of this reporting for a foreign organization may differ in terms of the number of tax calculations submitted.

Foreign organizations, along with Russian ones, must submit to the tax authorities:

Income tax declaration of foreign organizations;

Information on the amounts of income paid to foreign organizations and taxes withheld;

Value Added Tax Declaration;

Property tax declaration;

Declaration on a single social tax;

Information on personal income tax;

Declaration on insurance premiums for compulsory pension insurance;

Land tax declaration;

Tax return for transport tax;

Annual report on the activities of a foreign organization in the Russian Federation.

Each taxpayer shall submit a tax declaration for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees. At the same time, the obligation of a taxpayer to submit a tax return for one or another type of tax is not due to the presence of the amount of such tax to be paid, but to the provisions of the law on this type of tax, by which the relevant person is classified as a payer of this tax.

The accuracy and completeness of the information specified in tax declarations and the activity report is confirmed by the signatures of the head of the Representative Office and the chief accountant of the organization or authorized representatives.

Example

If a non-resident does not own land plots by right of ownership or does not have registered vehicles, then there are no objects of taxation and, accordingly, there is no obligation to submit declarations and settlements for advance payments for land and transport taxes to the tax authority. In this case, the non-resident submits a cover letter about the absence of buildings on the balance sheet and vehicles and what is not the owner, user or tenant land plots.

But a property tax declaration must be submitted even if there are no fixed assets on the non-resident's balance sheet.

Reporting by non-residents with several branches

An organization that includes separate subdivisions, at the end of each reporting and tax period, submits to the tax authorities at the place of its location a tax return for the organization as a whole, with distribution by separate subdivisions.

If a foreign organization has more than one branch on the territory of the Russian Federation, the activity through which leads to the formation of a permanent establishment, the tax base and the amount of tax are calculated separately for each branch. In this regard, each branch submits reports at its location.

However, this provision does not apply to branches of a foreign organization operating within the framework of a single technological process. If a foreign organization carries out activities through such branches within the framework of a single technological process or in other similar cases, then such an organization has the right to calculate taxable profit related to its activities through a branch on the territory of the Russian Federation, as a whole for a group of such branches (including all branches).

At the same time, the foreign organization independently determines which of the branches will keep tax records, as well as submit tax returns at the location of each branch. The amount of income tax payable to the budget is distributed among the branches in general order.

The legislation of the Russian Federation provides for the submission of a tax return on profit tax of a foreign organization to each of the tax authorities at the place of registration of branches of foreign organizations.

Information on the amounts of income paid to foreign organizations and withholding taxes

To income in accordance with Art. 309 of the Tax Code of the Russian Federation, received by a foreign organization from sources in the Russian Federation and subject to withholding tax, include:

dividends paid to a foreign organization - a shareholder (participant) of Russian organizations;

income from the sale of real estate located on the territory of the Russian Federation;

income from the lease or sublease of property used on the territory of the Russian Federation, income from the lease or sublease of ships and aircraft and (or) vehicles, containers used in international transportation, income from leasing operations associated with the acquisition and use of the leased asset by the lessee, calculated on the basis of the entire amount of the lease payment minus the reimbursement of the value of the leased property (in case of leasing) to the lessor;

other similar income.

The tax base on these incomes of a foreign organization and the amount of tax withheld from such incomes are calculated in the currency in which the foreign organization receives these incomes. In this case, expenses incurred in another currency are calculated in the same currency in which the income was received, at the official rate (cross rate) The central bank RF as of the date of such expenses.

when the tax agent is notified by the recipient of income that the income to be paid belongs to the permanent establishment of the recipient of income in the Russian Federation, and the tax agent has at his disposal a notarized copy of the certificate of registration of the recipient of income with the tax authorities, drawn up not earlier than in the previous tax period;

when a tax rate of 0% is provided for income paid to a foreign organization;

income received in the implementation of production sharing agreements, if the legislation of the Russian Federation on taxes and fees provides for the exemption of such income from withholding tax in the Russian Federation when they are transferred to foreign organizations;

income that, in accordance with international treaties (agreements), is not taxed in the Russian Federation, subject to confirmation by the foreign organization to the tax agent.

Taxation of a foreign organization in the Russian Federation that does not have a permanent establishment

If a foreign organization does not have a permanent establishment in Russia, but it has completed a transaction on the territory of the Russian Federation, then the Russian organization will act as a tax agent (a person paying income to a foreign organization). Based on the results of the reporting (tax) period, the tax agent shall, no later than 28 calendar days from the end of the relevant reporting period established for the submission of tax calculations, provide information on the amounts paid to foreign organizations of income and withheld taxes for the past reporting (tax) period. Information is submitted to the tax authority in the form established by the federal executive body.

The tax return indicates the name of the foreign organization, the types of services provided and the amount of income that the Russian organization paid to this organization. Income tax is calculated and withheld on each payment of income in the currency of payment of the income. The rate at which the tax is calculated depends on the type of income (Article 284 of the Tax Code of the Russian Federation):

10% - from the use, maintenance or lease (charter) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with the implementation of international transport;

15% - on income received in the form of dividends from Russian organizations by foreign organizations;

20% - from all income.

Examples of

1. A foreign company provides legal, accounting and consulting services to an organization registered in Russia. In this regard, the Russian organization is a tax agent. When transferring income, a Russian organization calculates the amount of tax at a rate of 20%, withholds it from the income of foreign organizations and transfers it to federal budget simultaneously with the payment of income. At the same time, by the 28th day of the next month, as a tax agent, he submits a declaration that the foreign organization has received income.

2. If foreign organizations sell goods imported from abroad to the Russian Federation under intermediary agreements with Russian organizations and citizens, then such income falls under the concept of "other similar income" specified in paragraphs. 10 p. 1 art. 309 of the Tax Code of the Russian Federation, and are subject to 20% taxation at the source of payment.

Taxation of non-residents operating through permanent establishments with income tax

Profit for foreign organizations is recognized as income received through permanent establishments, reduced by the amount of expenses incurred by these permanent establishments, which are economically justified.

The tax period for income tax is a year, the reporting period is a quarter. The tax rate is 20%, which is allocated to the federal budget in the amount of 2% and to the budgets of the constituent entities of the Russian Federation in the amount of 18%.

Foreign organizations operating in the Russian Federation through a permanent establishment submit a tax declaration based on the results of the tax (reporting) period in the form approved by order of the Ministry of Taxes and Duties of Russia dated 05.01.04 No. BG-3-23 / 1 to the tax authority at the location of the permanent establishment of this organizations in the manner and within the time limits established by Art. 289 of the Tax Code of the Russian Federation. The declaration is completed and submitted by all foreign organizations, regardless of tax status and financial results activities.

Foreign organizations that have branches, but do not carry out entrepreneurial activities in the Russian Federation, fill out sections 2 and 3 of the declaration. In this case, section 3 of the declaration is completed only when submitting a tax return at the end of the tax period.

Taxpayers are required to submit tax returns regardless of whether they have an obligation to pay income tax and (or) advance tax payments, the specifics of calculating and paying tax in the manner prescribed by this article.

Taxation of non-residents with value added tax

Foreign organizations selling goods through permanent branches in the Russian Federation are VAT payers on the same grounds as Russian organizations... And in accordance with Chapter 21 of the Tax Code of the Russian Federation, they calculate and pay VAT to the budget, and also submit reports to the tax authorities on a general basis.

The object of taxation is the sale of goods, services, works on the territory of the Russian Federation. The tax period is a quarter. The deadline for submitting a tax return is no later than the 20th day of the month following the expired tax period. The tax rate is 20%. Payment order issued by the organization for the full amount of VAT on the basis of the submitted declaration. Control over the calculation of VAT and the timeliness of its payment to the budget is carried out by the tax authorities at the location of the organization. A foreign organization that does not have a permanent establishment in Russia, despite the fact that it is not registered with the tax authorities in Russia, is still a VAT taxpayer. Calculation, withholding and transfer of VAT is carried out by a tax agent - a counterparty of a foreign organization, which is tax-registered in Russia. The tax base is determined separately for each transaction involving the sale of goods (works, services) in the Russian Federation.

If the place of sale of works (services) is recognized as the territory of a foreign state, these operations are not subject to taxation on the territory of the Russian Federation. In addition, for these operations, the amounts of VAT paid to suppliers when performing these works are not subject to tax deductions.

Taxation of foreign organizations owning immovable property on the territory of the Russian Federation

Payers of property tax are foreign organizations operating in the Russian Federation through permanent missions and (or) owning real estate in the territory of the Russian Federation.

The tax base for property tax is defined as average annual cost property recognized as an object of taxation, accounted for at its residual value. Reporting period - quarter, 6 months, 9 months. The tax period is a year. The tax rate must not exceed 2.2%.

The tax base in relation to immovable property of foreign organizations that do not carry out activities in Russia through permanent missions, as well as in respect of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions, is the inventory value of such immovable property by data from the technical inventory authorities.

Authorized bodies and specialized organizations that carry out accounting and technical inventory real estate objects are required to report to the tax authority at the location of these objects information about inventory value of each such object located on the territory of the corresponding constituent entity of the Russian Federation, within 10 days from the date of assessment (revaluation) of these objects.

The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions is only real estate located in the territory of the Russian Federation that belongs to these foreign organizations by right of ownership.

Foreign organizations are obliged, upon the expiration of the tax (reporting) period, to submit to the tax authorities at the location of their permanent missions, as well as at the location of real estate objects that are not related to their activities in the Russian Federation through permanent missions, property tax declarations.

The property tax return for the year is submitted no later than March 30 of the following year.

If the organization has only property on its balance sheet, it does not
related to objects of taxation, the value of the said property is not subject to reflection in the tax declaration for the tax on the property of organizations.

Examples of

If a non-resident conducts business in Russia through a permanent establishment and leases all property, then in this case the foreign organization has only property on its balance sheet that is not subject to taxation. The value of the specified property is not subject to reflection in the tax return for property tax of organizations. A non-resident must submit "zero" reporting.

Foreign missions making payments to individuals are taxpayers of the unified social tax.

The object of taxation is payments and other remuneration accrued by taxpayers in favor of individuals for labor and civil contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid individual entrepreneurs), as well as under copyright agreements.

In accordance with Art. 240 of the Tax Code of the Russian Federation, the tax period is a calendar year. The reporting periods for tax are the first quarter, six months and nine months of the calendar year.

Data on the amounts of calculated and paid advance payments, data on the amount tax deduction, which the taxpayer used, as well as the amounts of insurance premiums actually paid for the same period, the taxpayer reflects in the calculation submitted no later than the 20th day of the month following the reporting period to the tax authority in the form approved by the Ministry of Finance of the Russian Federation. Non-residents submit their annual tax return no later than March 30 of the year following the expired tax period.

If a foreign organization has several branches on the territory of the Russian Federation, each branch has its own balance sheet, its own current account, a chain of employees who receive payments (salary), then each branch submits reports at the location of its branch. If it has several branches, but only one branch has its own current account, balance and this is spelled out in the regulation on the representative office or branch, in this case summary reporting in all departments to the head office, and the head office already reports to the inspection.

24.07.2009 accepted Federal laws 212-ФЗ "On insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal fund obligatory health insurance and territorial compulsory health insurance funds "and N 213-FZ" On amendments to certain legislative acts RF and invalidation of certain legislative acts of the RF ”. According to N 213-FZ from 01.01.2010, chapter 24 "Unified social tax" of the Tax Code of the Russian Federation is recognized as invalid. Insurance contributions are being introduced, which will be paid to state extra-budgetary funds.

The rights and obligations arising in relation to tax periods under the UST before 01.01.2010 are exercised in the manner established by the Tax Code of the Russian Federation, taking into account the provisions of Chapter 24 of the second part of the Tax Code of the Russian Federation. From 01.01.2010, the procedure for calculating and submitting reports to tax authorities on insurance premiums for compulsory pension insurance... At the same time, according to the report for 2009, payers of insurance contributions for compulsory pension insurance must submit a declaration on these payments to the tax authorities no later than March 30, 2010.

In this regard, for 2009 the last advance payment on the unified social tax and insurance contributions for compulsory pension insurance must be paid no later than January 15, 2010 (for December 2009).

Declarations on UST and insurance contributions for compulsory pension insurance for 2009 must be submitted to the tax authorities in the following forms:

Order of the Ministry of Finance of Russia dated December 29, 2007 N 163n "On approval of the tax declaration form for the unified social tax for taxpayers making payments to individuals";

Order of the Ministry of Finance of Russia dated February 27, 2006 N 30n "On approval of the declaration form for insurance premiums for compulsory pension insurance for persons making payments to individuals."

In 2010, for all payers of insurance premiums, the following rates of insurance premiums are applied:

Reporting of a foreign organization on personal income tax

Personal income tax payers are individuals, both residents of the Russian Federation and non-residents. Residents are individuals who are on the territory of the Russian Federation for more than 183 days in the previous 12 months. Residents pay 13%, non-residents - 30%.

Permanent missions of foreign organizations in the Russian Federation (tax agents) calculate, withhold and pay personal income tax.

Tax agents that have separate subdivisions are obliged to transfer the calculated and withheld amounts of personal income tax, both at the place of their location and at the location of each of their separate subdivisions.

The amount of tax payable to the budget at the location of a separate subdivision is determined based on the amount of taxable income accrued and paid to employees of these separate subdivisions.

Tax agents are required to keep records of income received from them by individuals, as well as submit to the tax authority at the place of their registration information on the income of individuals for the tax period and the amounts of taxes charged and withheld in this tax period.

The tax period is the calendar year. The relevant information must be submitted at the place of registration of the permanent establishment of a foreign organization in the Russian Federation according to f. 2-NDFL, which is filed at the end of the year, no later than April 1 following the expired tax period.

If an individual tax resident, on the territory of Russia provides services to a foreign company that does not have a permanent establishment, then at the end of the year independently collects statements from banks with data on income received, and by April 1 of the following year after the reporting year, submits a tax return. From the income received, he must transfer 13% of the tax to the budget.

Examples of

Do I need to pay Personal income tax a person who has opened a current account or a foreign currency account in the territory of the Russian Federation and receives an interest on the deposit?

In this case, an individual pays personal income tax of 13% on the difference on ruble accounts, which is higher than the refinancing rate increased by five percentage points, during the period for which the specified interest was charged, and for foreign currency accounts, which is higher than 9% per annum.

And if an individual has a bank account abroad, then the income will be interest received in a foreign bank on a deposit opened by an individual - a Russian resident. Interest is taxed with personal income tax in the general manner at a rate of 13%, since the application of other rates for this type of income is not provided (clause 1 of article 224 of the Tax Code of the Russian Federation). Income received in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation on the date of their actual receipt (clause 5 of article 210 of the Tax Code of the Russian Federation) - the day of payment of income or transfer of income to the taxpayer's bank accounts. If the interest on the deposit was not actually paid (transferred) to an individual, then income, accordingly, does not arise.

Features of taxation of non-residents for land tax

The taxpayers of this tax are organizations (including foreign companies) and individuals who own land plots on the basis of ownership, the right of permanent (unlimited) use or the right of inherited life possession.

Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement. The situation is similar when an office space is rented. The tenant does not have to pay tax on the site on which the building is located.

The object of taxation is land plots. The tax base is determined for each site and even for each share is different. If the land is in common property, it is defined as the cadastral value of land plots recognized as an object of taxation. Determine this cost should Federal agency cadastre of real estate objects based on values ​​from the Unified State land registry or from the standard value of the land.

The tax period is a calendar year, the reporting period is a quarter.

Tax returns for tax are submitted by taxpayers no later than February 1 of the year following the expired tax period. Calculations of the amounts of advance tax payments are submitted by taxpayers during the tax period no later than the last day of the month following the expired reporting period.

The tax return is submitted to the tax authority at the location of the land plot. The foreign organization calculates the tax amount independently and pays it to local budget at the location of land plots (municipalities or village councils). The amount of tax is the cost multiplied by the rate (clause 1 of article 396 of the Tax Code of the Russian Federation). Limit tax rates established at the federal level, which the constituent entities of the Russian Federation may not exceed. This is a threshold from 0.3% to 1.5% of cadastral value land (Art. 394 of the Tax Code of the Russian Federation).

The deadline for the payment of tax (advance tax payments) for taxpayers-organizations cannot be set earlier than the deadline for submitting tax returns. Advance payment is 1/4 of the total cost.

If the company buys or sells land plot within a year, then she is obliged to pay tax from the moment state registration and obtaining a certificate of ownership or termination of permanent (perpetual) use rights. In this case, the date of state registration is the day of making the relevant entries in the Unified State Register of Rights. The fact of filing an application for waiver of the right to a land plot does not entail the termination of the obligation to pay tax.

Features of taxation of foreign organizations on transport tax

Taxpayers are recognized as persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered. The object of taxation is cars, airplanes, yachts, and other water and air vehicles.

Tax rates are established by the laws of the constituent entities of the Russian Federation, depending on the engine power per one horse power engine power vehicle... Tax period - calendar year, reporting period - first quarter, second quarter, third quarter.

Tax returns are submitted by taxpayers no later than February 1 of the year following the expired tax period. The deadline for submitting reports on the results of the reporting period is no later than the last day of the month following the expired reporting period.

Payment of tax and advance tax payments is made by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation. At the same time, the deadline for paying tax for taxpayers who are organizations cannot be set earlier than the deadline for submitting tax returns.

Registration and deregistration of an organization with the tax authority at the location of the vehicle belonging to them is carried out on the basis of information provided by the authorities that register vehicles and which are required to report information about vehicles registered with them and about their owners to the tax authorities within 10 days from the date of the respective registration.

Example

When registration and deregistration of a vehicle occurred within one calendar month, then it is taken as one full month.

Annual report on the activities of a foreign organization

Along with the submission of tax reports, foreign legal entities operating in the Russian Federation submit an activity report regardless of their tax status and financial performance in the reporting year.

The annual report on the activities of a foreign organization in the Russian Federation is drawn up in the form approved by the order of the Ministry of Taxes and Duties of the Russian Federation dated January 16, 2004 No. BG-3-23 / 19. The report reflects the peculiarities of the functioning of a foreign representative office, its branch or branch on the territory of the Russian Federation.

Example

A foreign organization operating in the Russian Federation, which does not lead to the formation of a permanent establishment, is obliged to submit an annual report along with a foreign organization that operates in the territory of the Russian Federation, regardless of tax status and financial performance in the reporting year.

The absence of financial and economic activity is not a reason for not submitting it.

Responsibility for Failure to Submit Tax Returns by a Foreign Company

If an organization does not conduct any activity, but is registered in the Russian Federation, then the responsibility for failure to submit declarations for any taxes is not removed from it.

Failure by the taxpayer to submit to the tax authorities within the time period established by the legislation of the tax return, in the absence of signs of a tax offense provided for in paragraph 2 of Art. 119 of the Tax Code of the Russian Federation, entails the collection of a fine in the amount of 5% of the tax amount payable on the basis of this declaration, for each full and incomplete month, but not more than 30% of the indicated amount and not less than 100 rubles.

In this regard, even if the foreign organization paid the tax, but did not submit the declaration, the liability is still not removed. Payment of tax does not exempt the taxpayer from filing the declaration.

If the tax return is not submitted to the tax authority for more than 180 days after the expiration of the established deadlines, then this entails the collection of penalties in the amount of 30% of the amount of tax payable on the basis of this return, and 10% of the amount of tax payable on the basis of this return. for each full or incomplete month starting from the 181st day. Moreover, the payment of the amount of the calculated tax within the period established by the legislation on taxes and fees does not relieve the taxpayer from liability for late submission of the tax return.

Failure by the tax agent to submit a tax calculation (information) on the amounts of income and withheld taxes paid to foreign organizations by the tax agent in due time shall result in the collection of a fine in the amount of 50 rubles. for each failure to submit this document.
In accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation, violation of the legal deadlines for submitting a tax return to the tax authority at the place entails the imposition of administrative fine on the officials in the amount of from 300 to 500 rubles. Failure to submit or refusal to submit to the tax authorities the documents drawn up in accordance with the established procedure entails similar liability.

What accounting and tax reporting is submitted by a representative office of a foreign company accredited in the Russian Federation?

Accounting and tax reporting foreign companies. Deadline for submission. Differences in accounting with Russian companies.

Question: What kind of accounting and tax reporting is submitted by a representative office of a foreign company, accredited in the Russian Federation. How long does it take? Is there a difference in accounting with Russian companies?

Answer:

Financial statements

A representative office of a foreign organization located on the territory of Russia may not keep accounting records, but only if they keep records of income, expenses and (or) other objects of taxation in the manner prescribed by tax legislation. This is stated in clauses and part 2 of Article 6 of the Law of December 6, 2011 No. 402-FZ.

In this case, accounting (financial) statements are not drawn up and are not submitted to the tax authority.

Accordingly, if accounting is carried out according to Russian rules, then there will be no difference.

Tax reporting

A representative office of a foreign organization is recognized as a payer of income tax, therefore it submits to the tax authorities a tax return on the profit tax of a foreign organization .. Foreign organizations operating in Russia through a permanent establishment pay advance payments only once a quarter (clause 3 of article 286 of the Tax Code RF). Accordingly, interim declarations are submitted no later than the 28th day of the month following the reporting period (quarter).

Together with the income tax declaration, an annual report on the activities of a foreign organization in the Russian Federation is submitted in the form approved by Order of the Ministry of Taxes and Tax Collection of Russia dated January 16, 2004 N BG-3-23 / 19, no later than March 28 of the year following the reporting year.

Foreign organizations operating in Russia are also recognized as VAT payers and submit VAT declarations in accordance with the generally established procedure and within the generally established terms.

According to paragraph 1 of Art. 226 of the Tax Code of the Russian Federation, permanent missions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income, are obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax calculated in accordance with Art. 224 of the Tax Code of the Russian Federation. Thus, permanent establishments of foreign organizations in the Russian Federation are recognized as tax agents. Consequently, on the basis of paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, they are required to submit to the tax authority at the place of their registration information on the income of individuals and the amounts of accrued and withheld taxes. That is, they pass 2-NDFL and 6-NDFL, as well as Russian organizations, within the generally established terms.

Also, a representative office of a foreign organization is a property tax payer. Property tax returns are filed at the place of registration of the permanent establishment of a foreign organization or at the location of each immovable property. The deadlines for submitting advance payments and declarations are also generally established.

At the same time, a foreign organization that owns immovable property by right of ownership, recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation, simultaneously with the submission of a tax return, submits information about the participants of this foreign organization (founders of a foreign structure without forming a legal entity) as of December 31 of the corresponding tax period, including the disclosure of the procedure for indirect participation (if any) of an individual or a public company, if the share of their direct and (or) indirect participation in a foreign organization (structure without the formation of a legal entity) exceeds 5 percent.

Insurance premiums

Branches and representative offices of foreign and international organizations established on the territory of the Russian Federation are recognized as payers of insurance premiums from the amounts of remuneration accrued to individuals:
- within the framework of labor relations;
- under civil law contracts, the subject of which is the performance of work, the provision of services;
- under copyright agreements.

Reporting on insurance premiums is submitted in accordance with the generally established procedure and within the generally established terms. That is, there are no differences either.

All reporting deadlines are contained in the table - http://www.1gl.ru/#/document/117/38178/

Justification

How to organize accounting

All organizations, without exception, are obliged to maintain accounting and prepare financial statements (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization.

Completely exempted from accounting:

an individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner prescribed by Russian tax legislation;

a branch, representative office or other located on the territory of Russia structural subdivision organizations created in accordance with the legislation of a foreign state - if they keep records of income, expenses and (or) other objects of taxation in the manner prescribed by tax legislation.

the purchase of goods (works, services) from them (clause 2 of article 161 of the Tax Code of the Russian Federation);

sales in Russia of their goods (works, services, property rights) based agency agreements, contracts of commission or commission (clause 5 of article 161 of the Tax Code of the Russian Federation).

Composition and deadlines for submitting reports of organizations on taxes, fees and insurance premiums for 2017