С 1 января 2015 года вступит в силу новая процедура государственной регистрации представительств и филиалов иностранных корпораций в России, а также работников, которые трудятся в таких обособленных подразделениях юридических лиц. В настоящей статье приводятся некоторые правила регистрации обособленных подразделений иностранных юридических лиц и ее аннулирования.
On January 1 2015 a new procedure for the accreditation of branches and representative offices of foreign companies, as well as a procedure for the accreditation of foreign employees working in Russia in such branches and representative offices, will enter into force.
Accreditation of foreign branches and representative offices will be carried out by an official body authorised by the government. It is assumed that these functions will be delegated to the Federal Tax Service. The Chamber of Commerce and Industry will not be tasked with issuing permits for the establishment of foreign legal entities’ representative offices and branches, but will remain in charge of personal accreditation and visa support for employees of foreign legal entities.
The new legislation applies to the following representative offices and branches:
- Active accredited representative offices and branches whose permits are valid until April 1 2015 must provide information for registration with the state register. Failure to meet this requirement will result in the termination of accreditation. The exact procedure, notification forms and scope of information disclosure have not yet been set out. Where the notification requirements have been observed, representative offices and branches will be considered accredited until expiry of the previously issued permit.
- Newly established representative offices and branches of foreign companies – requirements regarding the procedure and terms of accreditation are being introduced. The accreditation application must be submitted within 12 months of the establishment date. Accreditation will be performed within 25 business days of the filing date.
Grounds for termination of accreditation
The law stipulates new grounds for termination of accreditation of representative offices and branches in accordance with the decision of the accrediting body. In particular, accreditation will be revoked if all of the following conditions are met:
- The representative office or branch of the foreign company has not submitted any Russian tax reporting documents in the past 12 months.
- The representative office or branch is not located at the address indicated in the register.
- The representative office or branch has carried out no payment transactions on at least one Russian bank account in the past 12 months.
Авторы: Alexander Titov or Anna Fufurina
Источник:http://www.internationallawoffice.com/Newsletters/Detail.aspx?g=557390ba-a9fd-4a9d-8855-53da0b503cd8&utm_source=ILO+Newsletter&utm_medium=email&utm_campaign=Company+%26+Commercial+Newsletter&utm_content=Newsletter+2014-06-16