How does a separate division pay taxes. Tax accounting in separate divisions. Reporting of separate divisions

The presence of a territorially remote subdivision of an organization raises a number of questions. Is it a branch, representative office or separate subdivision? How and where to pay taxes? Is one remote workplace considered a separate subdivision? These and other questions in this article are answered by A.A. Kulikov, Deputy Head of the Department of Documentary Checks of the Directorate for Tax Crimes of the Main Internal Affairs Directorate for St. Petersburg and the Leningrad Region.

Separate subdivision in the Tax Code of the Russian Federation

In accordance with paragraph 2 of Article 11 of the Tax Code of the Russian Federation, a separate subdivision of an organization is

Based on the definition given in the Tax Code of the Russian Federation, taking into account the requirements of paragraph 4 of Article 83 of the Code, the essential features of a separate subdivision can be distinguished:

• territorial isolation of property owned by the organization by right of ownership from the organization itself, regardless of the fact of documenting the creation of the corresponding unit;
• the availability of jobs (moreover, the legislator indicates a plurality of the latter) created for a period of at least one month (in accordance with the provisions of Article 6.1 of the Tax Code of the Russian Federation, a month is understood to be a calendar month);
• conducting activities by the organization through the relevant unit.

As a matter of priority, when deciding on the creation of a separate subdivision, it is necessary to establish the true meaning of isolation and its essential features.

Location of the organization and its division

In accordance with the provisions of the Tax Code of the Russian Federation, the concept of the location of the organization is not disclosed, as a result of which, taking into account the norms of Article 11 of the Tax Code of the Russian Federation, the conceptual apparatus of civil legislation can be fully involved. In accordance with paragraph 2 of Article 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration. State registration of a legal entity is carried out at the location of its permanent executive body, and in the absence of such, another body or person entitled to act on behalf of the legal entity without a power of attorney. Since the relevant norms of the Civil Code of the Russian Federation, as well as the Decree of the Plenum of the Armed Forces of Russia and the Plenum of the Supreme Arbitration Court of Russia dated July 1, 1996 No. registration of legal entities, let us turn to the text of the latter. Based on the meaning of subparagraph "c" of paragraph 1 of Article 5 of the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", the location of the permanent executive body of a legal entity is its address. Additional information regarding the concept of "address" is contained in subparagraph "e" of paragraph 2 of the same article, in which the address is understood as a set of details that determine the location of an object in space:

• name of the subject of the Russian Federation;
• the name of the district, city, other settlement;
• street name;
• house and apartment number.

Thus, the creation of a separate subdivision as a legal fact can be stated when the latter (that is, stationary jobs) is created at a different address than the address of the state registration (and, therefore, location) of the organization.

A separate division, branch or representative office?

The concept of a separate subdivision must be clearly distinguished from civil law concepts similar in content to "branch" and "representative office". The latter, in accordance with Article 55 of the Civil Code of the Russian Federation, include a separate subdivision of a legal entity located outside its location, which represents the interests of a legal entity and protects them (representation) or performs all or part of its functions, including the functions of a representative office (branch) . By virtue of the direct indication of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them. In the absence of such an indication, a representative office or branch cannot be considered established.

This problem, in particular, manifested itself in the application of the provisions of Chapter 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System". In accordance with subparagraph 1 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, organizations that have branches and (or) representative offices are not entitled to apply the simplified system. It was precisely this wording that in some cases became the reason for obstructing the use of the simplified tax system by taxpayers.

Creation of a separate division

The creation of a separate subdivision gives rise to a number of consequences for the taxpayer that are directly provided for by the legislation of the Russian Federation - registration with the tax authorities, as well as the calculation and payment of taxes and fees not only at the location of the organization, but also at the location of separate subdivisions (Article 19 of the Tax Code of the Russian Federation ).

The obligation to notify the tax authority of the creation of a separate subdivision is provided for in paragraph 2 of Article 23 of the Tax Code of the Russian Federation, while the obligation to register a taxpayer with the tax authorities at the location of a separate subdivision is provided for in paragraphs 1 and 4 of Article 83 of the Tax Code of the Russian Federation. For non-compliance with the above requirements, Article 116 of the Tax Code of the Russian Federation and 15.3 of the Code of Administrative Offenses of the Russian Federation provide for tax and administrative liability (up to 10,000 rubles and up to 30 minimum wages, respectively). At the same time, it should be taken into account that if the taxpayer is already registered with the tax authority, then there is no obligation to register with the same tax authority, but on a different basis (including in the case of creating a separate subdivision) (paragraph 39 of the resolution of the Plenum of the Supreme Arbitration Court of Russia dated February 28, 2001 No. 5 "On some issues of the application of part one of the Tax Code of the Russian Federation").

The deadlines for filing an application for tax registration at the location of a separate subdivision are given in both Article 23 and Article 83 of the Tax Code of the Russian Federation:

• in accordance with paragraph 2 of Article 23 of the Tax Code of the Russian Federation - within one month from the date of their creation, reorganization or liquidation;
• in accordance with paragraph 4 of Article 83 of the Tax Code of the Russian Federation - within one month after the creation of a separate subdivision (it should be noted that this norm of the Tax Code of the Russian Federation connects the obligation to send an application for tax registration at the location of a separate subdivision with the fact that the organization carries out activities through the specified separate division).

In accordance with Article 9 of the Tax Code of the Russian Federation, when applying the provisions of the Tax Code of the Russian Federation, the tax authorities are understood to mean the Ministry of the Russian Federation for Taxes and Duties and its subdivisions in the Russian Federation. Since the legislator, when deciding on the issue of tax registration of a taxpayer when creating a separate subdivision, focuses on the place of formation of such, it can be concluded that the taxpayer must submit an appropriate application to the tax authority in compliance with the territorial jurisdiction, without taking into account the specifics of accounting for certain groups of taxpayers in specialized tax authorities (tax authorities of an industry or subject orientation - construction, motor transport, banking, etc.). This conclusion is also confirmed by the fact that the need to register with the tax authorities at the place of creation of separate subdivisions is due to the provisions of the Tax Code of the Russian Federation, which provide for the obligation to distribute tax liabilities of the taxpayer, including at the location of these separate subdivisions. Since part of the taxpayer's tax liabilities is subject to distribution to the budgets of other territories, it is logical to assume a mechanism in which the payment of taxes falling on these territories would be controlled by the territorial authorities at the location of a separate subdivision. At the same time, it is impossible not to recognize the validity of the arguments that a separate subdivision in the framework of tax legal relations should be understood as such a subdivision that leads to the taxpayer's obligation to pay taxes to various budgets of the constituent entities of the Russian Federation or municipalities. Otherwise, the isolation of such a subdivision leads only to territorial isolation, in no way affecting the amount of tax liabilities of the taxpayer. However, such argumentation, for all its logic, was not evaluated by the courts.

Stationary workplaces

A necessary sign of the creation of a separate subdivision is the presence of stationary jobs, that is, created for a period of at least one month. In accordance with Article 209 of the Labor Code of the Russian Federation, a workplace is a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer. Both labor and civil law contracts can be concluded between an organization and an individual, which significantly affects the establishment of the fact of the availability of jobs. Since the concept of a workplace is an element of the system of labor relations (regulated by the Labor Code of the Russian Federation), it should be recognized that jobs, in principle, can only arise if an employment contract is concluded with an individual. The conclusion of any other contracts, including the performance of work or the provision of services, cannot lead to the creation of jobs and, consequently, to the formation of a separate division. This approach was fully supported by the Federal Arbitration Court of the Far Eastern District in its decision No. Ф03-А59/01-2/96 dated February 14, 2001. With regard to the issue of the number of stationary jobs, it is necessary to draw the attention of taxpayers to individual arbitration cases, the resolution of which did not take place in favor of the latter - the court stated the possibility of creating a separate subdivision even in the presence of one stationary workplace (Resolution of the FAS MO dated 23.01.2003 No. KA-A41 / 9052-02, resolution of the FAS VSO dated 09.01.2001 No. A33-8564 / 00-C3-F02-2926 / 00-C1).

Thus, it can be stated that the taxpayer's obligations arising from the fact of the formation of a separate subdivision arise from the moment of equipping stationary workplaces controlled by the employer, provided that activities are carried out through the specified separate subdivision.

This position has been confirmed in many judicial acts.

Obligations to pay taxes

The emergence of a separate subdivision for a taxpayer, by virtue of the provisions of Article 19 of the Tax Code of the Russian Federation and the special norms of part two of the Tax Code of the Russian Federation, gives rise to additional obligations related to determining the proper place for paying the relevant taxes.

Personal income tax (clause 7, article 226 of the Tax Code of the Russian Federation).

Tax agents - Russian organizations specified in paragraph 1 of Article 226 of the Tax Code of the Russian Federation, which have separate subdivisions, are obliged to transfer the calculated and withheld tax amounts both at 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 on the basis of the amount of taxable income accrued and paid to employees of this separate subdivision.

Unified social tax (clause 8, article 243 of the Tax Code of the Russian Federation).

Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, fulfill the obligations of the organization to pay tax (advance tax payments), as well as the obligation to submit tax calculations and tax returns at their location.

The amount of tax (advance tax payment) payable at the location of a separate subdivision is determined on the basis of the value of the tax base relating to this separate subdivision.

The amount of tax payable at the location of the organization, which includes separate subdivisions, is determined as the difference between the total amount of tax payable by the organization as a whole and the total amount of tax payable at the location of the separate subdivisions of the organization.

Insurance premiums for compulsory pension insurance (clause 8, article 24 of the Federal Law of December 15, 2001 No. 167-FZ).

Insurers - organizations that include separate subdivisions, pay insurance premiums at their location, as well as at the location of each of the separate subdivisions through which these insurers pay remuneration to individuals.

Tax on property of organizations (Article 384 of the Tax Code of the Russian Federation).

An organization that includes separate subdivisions with a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate subdivisions in respect of property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation, which is on a separate balance sheet of each of the them, in the amount determined as the product of the tax rate in force in the territory of the corresponding subject of the Russian Federation, where these separate subdivisions are located, and the tax base (average value of property) determined for the tax (reporting) period in accordance with Article 376 of the Tax Code of the Russian Federation, for each separate division.

Corporate income tax (Article 288 of the Tax Code of the Russian Federation).

Taxpayers - Russian organizations with separate subdivisions, calculate and pay the amounts of advance payments to the federal budget, as well as the amounts of tax calculated at the end of the tax period, at their location without distributing the said amounts among separate subdivisions. Payment of advance payments, as well as tax amounts to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of its separate divisions based on the share of profit attributable to these separate divisions.

This share of profit is determined as the arithmetic average of the share of the average headcount of employees (labor costs) and the share of the residual value of the depreciable property of this separate subdivision, respectively, in the average headcount of employees (labor costs) and the residual value of depreciable property, determined in accordance with paragraph 1 of article 257 of the Tax Code of the Russian Federation, in general for the taxpayer.

The share of the average number of employees and the share of the residual value of depreciable property are determined based on the actual indicators of the average number of employees (labor costs) and the residual value of fixed assets of these organizations and their separate divisions at the end of the reporting period.

The amounts of advance payments, as well as the amounts of tax to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities, are calculated at the tax rates in force in the territories where the organization and its separate subdivisions are located. Calculation of the amounts of advance tax payments, as well as the amounts of tax payable to the budgets of the constituent entities of the Russian Federation and the budgets of municipalities at the location of separate subdivisions, is carried out by the taxpayer independently.

Information about the amounts of advance tax payments, as well as the amounts of tax calculated at the end of the tax period, the taxpayer shall notify his separate subdivisions, as well as tax authorities at the location of separate subdivisions no later than the deadline established by this Article for filing tax returns for the corresponding reporting or tax period.

N.V. Lukashin, auditor

The activities of a commercial organization are often not limited to the territory of one municipality. Then the organization creates branches and representative offices - separate divisions located outside the location of the organization.

This article discusses the legal aspects of the activities of such organizations, as well as the features of their accounting and taxation.

LEGAL ASPECTS OF ACTIVITIES

The civil legislation of Russia provides for two main forms of separate subdivisions located outside the location of a legal entity - branches and representative offices (Article 55 of the Civil Code of the Russian Federation). A representative office differs from a branch in its functional purpose: it represents the interests of a legal entity and protects them. The branch performs all the functions of the organization or part of them, including the functions of representation.

It should be noted that by distinguishing only two types of separate subdivisions of a legal entity, the Civil Code of the Russian Federation does not restrict a legal entity in creating separate subdivisions of other types.

A branch (representative office) is not a legal entity. This is a structural subdivision of the organization, its integral part.

The following features of the functioning of a branch (representative office) follow from this provision:

• a branch (representative office) operates only on behalf of the legal entity that created it;
• responsibility for the obligations of the branch (representative office) is borne by the legal entity that created it (even in cases where the actions of the branch (representative office) are allegedly carried out not on behalf of the legal entity);
• a branch (representative office) may file a claim with the judicial authorities only on behalf of a legal entity;
• state registration of a branch (representative office) is not provided for by the current legislation (state registration should not be confused with registration with tax authorities);
• the branch (representative office) is endowed with property by the legal entity that created it, while the branch (representative office) itself is not the owner of the property transferred to it;
• a branch (representative office) does not have an independent balance sheet. The balance sheet data of a branch (representative office) is included in the general balance sheet of a legal entity.

In a joint stock company, the decision to establish a branch (representative office) is made by the Board of Directors (Supervisory Board). In a limited liability company, the General Meeting of Participants has this right.

Particular attention should be paid to the fact that after the decision to establish a branch (opening a representative office) is made, appropriate changes must be made to the charter of a legal entity, since, by virtue of Art. 55 of the Civil Code of the Russian Federation, branches and representative offices must be indicated in the constituent documents of the legal entity that created them.

State registration of changes made to the charter in connection with the formation of branches (representative offices) from July 1, 2002 is carried out in accordance with the procedure established by Chapter VI of the Federal Law of 08.08.01 N 129-ФЗ "On State Registration of Legal Entities".

Heads of representative offices and branches are appointed by a legal entity and act on the basis of its powers of attorney. At the same time, it is necessary to pay attention to the fact that the power of attorney, which determines the terms of reference, is issued specifically to the head of the branch (representative office), in his name, and not to the branch or representative office as a whole.

An example form of a power of attorney looks like this.

Open Joint Stock Company "Topol" represented by General Director Ivanov P.S., acting on the basis of the Charter, hereby authorizes Petrov Nikolai Grigorievich (passport N 123456, series I-LB, issued by the Department of Internal Affairs of Kaluga on 20.04.65) to act as the head of the branch OJSC "Topol" (hereinafter referred to as the Branch) in the city of Nizhny Novgorod and carry out the following actions:

• represent JSC "Topol" in the state bodies of the Russian Federation in connection with the registration or re-registration of the Branch, conduct on behalf of and in the interests of JSC "Topol" any civil cases in all judicial instances;
• manage the Branch and act on its behalf and in its interests, including, but not limited to, with the right to conclude any transactions and sign contracts and other necessary documents related to the activities of the Branch, open settlement, currency and other accounts of the Branch in banks and other credit organizations, dispose of the funds on them, sign financial documents.

Signature of the trustee Petrov N.G. _____________ certify.

General Director of OAO Topol ________________ P.S. Ivanov

The main internal document regulating the activities of a branch (representative office) is Regulations on the branch(representation). The composition of the information to be disclosed in this document is determined by the parent organization independently.

It is advisable to provide at least the following sections in the Regulations:

Goals, objectives and functions of the branch (representative office);

Types of activities carried out;

Management bodies of the branch (representative office);

Sources of property formation;

The procedure for interaction with the bodies of the parent organization;

Control over the activities of the branch (representative office).

It should be noted that regardless of the functions performed by a separate subdivision, at the location of a branch (representative office) an organization can open Bank account, the right to dispose of which is granted to the head of a separate subdivision.

ACCOUNTING AND REPORTING

Accounting in organizations with separate divisions can take various forms. The main factors influencing the setting of accounting in a branch or representative office are the functions of a separate subdivision and the types of its activities, the territorial remoteness of a separate subdivision, the organization of financial and commodity flows between the parent organization and a separate subdivision, the volume of business transactions performed, the sources of financing the expenses of a separate subdivision, the delineation authority to make management decisions between the parent organization and a separate subdivision.

According to the nature of the organization of the accounting process, all branches (representative offices) can be conditionally divided into two main types: dedicated and not allocated to a separate balance sheet.

ACCOUNTING IN SEPARATE SUBDIVISIONS,
NOT ALLOCATED TO A SEPARATE BALANCE

In branches and representative offices, the volume of operations and the number of employees of which is insignificant, accounting, as a rule, is carried out without allocating a separate division to a separate balance sheet. Such units usually perform one or two tasks that are not associated with a complex technological process. Separate divisions that are not allocated to a separate balance sheet, as a rule, do not have a separate bank account. All funds, both monetary and material, they receive from the parent organization.

In the case under consideration, the branch does not keep accounting records and, accordingly, does not have an accountant (accounting service) in its staff. Primary accounting documents drawn up by a branch (representative office) are transferred to the accounting department of the head organization within the time limits established by internal regulatory documents. The accounting department processes these documents and reflects them in the accounting. At the same time, operations, property and liabilities related to the activities of a separate subdivision are accounted for by the parent organization on separate sub-accounts.

However, primary documents may not be transferred to the accounting department of the parent organization if there is an accountant in a separate structural unit who performs the primary processing of documents of the branch (representative office) and their systematization. In this case, registers of documents or certificates of an accountant of a separate subdivision are transferred to the parent organization. Entries in accounting are made by the accounting department of the head organization on the basis of the above documents.

It must be emphasized that the accounting policy of an organization that has separate divisions that are not allocated to a separate balance sheet should include information on the formulation of the accounting process in such separate divisions. In the working chart of accounts, it is necessary to provide separate sub-accounts for branches (representative offices) that are not allocated to a separate balance sheet, and the forms of certificates, registers or other documents submitted by the accountant of a separate division (if any) must be approved in the appendix to the accounting policy.

In addition, the internal regulatory documents of the organization need to establish a strict procedure for processing and accounting for the operations of a separate division, the procedure for document circulation between the head organization and the separate division, including a list of responsible persons, the timing and method of delivery of documents to the accounting department of the head organization.

ACCOUNTING IN SEPARATE SUBDIVISIONS,
ALLOCATED TO A SEPARATE BALANCE

Subdivisions allocated to a separate balance sheet have their own accounting service, headed by the chief accountant of the branch (representative office). The accounting service processes, systematizes and stores primary documentation, maintains accounting records of all operations, property and liabilities related to the activities of a separate subdivision, and generates financial statements of a separate subdivision.

In accordance with paragraph 33 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, the organization's financial statements must include performance indicators of branches, representative offices and other structural divisions, including those allocated to separate balances. Consequently, the reporting of a separate subdivision is internal reporting and is subject to transfer to the accounting department of the parent organization for the preparation of financial statements of the organization as a whole. In other words, the balance sheet of a legal entity includes the balance sheets of separate divisions and the balance sheet of the parent organization.

It should be especially noted that branches and representative offices are not entitled to develop their own accounting policies.

Regardless of the types of activities, location and other factors, they should be guided by a single accounting policy of the organization and a single working chart of accounts. This requirement is provided for by clause 10 of the Accounting Regulations "Accounting policy of the organization" PBU 1/98, approved by order of the Ministry of Finance of the Russian Federation dated 09.12.98 N 60n.

In practice, this requirement, unfortunately, is often violated, and most often by divisions whose activities differ significantly from the main activity of the organization (for example, the parent organization is a manufacturing enterprise, and the division is a recreation center). It is obvious that if such divisions use different working charts of accounts (different levels of detail, different coding, etc.), use different methods of depreciation or methods of writing off inventories, then the overall balance of the legal entity will either be unreliable, or its formation will be associated with significant complexity of recalculations and adjustments.

It is necessary to pay attention to the fact that the accounting policy of the organization should provide for the procedure for organizing accounting and reporting of units allocated to a separate balance sheet, including the procedure and deadlines for submitting financial statements, forms of transmitted documents (including transcripts, certificates, etc.), a list responsible persons, the procedure for documentary confirmation of the transfer of costs, etc.

Peculiarities of settlements with a separate subdivision

To summarize information on all types of settlements with branches and representative offices allocated to separate balance sheets, account 79 "Intra-economic settlements" is intended. Sub-accounts can be opened for account 79 "Intra-economic settlements": 79-1 "Settlements for allocated property", 79-2 "Settlements for current operations". Analytical accounting on account 79 "Intra-economic settlements" is carried out for each branch (representative office) allocated to a separate balance sheet.

1. Transfer of materials to a separate division:

a) D79 - K 10 "Materials" (at the transmitting unit)

b) D10 "Materials" - K 79 (at the receiving unit)

_____________
The transfer of property to a branch is not a sale, because ownership of this property is not transferred to another legal or natural person. In this regard, the reflection of such a transaction on the sales accounts would be a gross mistake.
_____________

2. Transfer of fixed assets to a separate subdivision (when depreciable property is transferred, accumulated depreciation is also transferred):

a) D79 - K 01 "Fixed assets", D02 "Depreciation of fixed assets" - K 79 (at the transferring unit)

b) D 01 "Fixed assets" - K 79, D 79 - K 02 "Depreciation of fixed assets" (at the receiving unit)

3. Transfer of expenses of one division to another (according to specially approved internal documents - certificates, advice notes):

a) D 79 - K 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses" (at the transferring unit)

b) D 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses" - K 79 (at the receiving unit).

It must be borne in mind that at enterprises in which divisions that are links in the same technological chain are allocated on a separate balance sheet, the transfer of property and costs can occur not only between the parent organization and divisions, but also between the separate divisions themselves.

In most cases, the correspondence of accounts in the transmitting and receiving divisions will be mirrored, that is, account 79 "Intra-economic settlements" will correspond with the same account, only in one division - by debit, and in the other - by credit. However, sometimes this pattern can be violated. For example, in the case when a trading unit allocated to a separate balance transfers part of the goods to the production unit: the goods are debited from account 41 "Goods" and accepted to account 10 "Materials".

The construction of accounting for settlements with a separate division allocated to a separate balance sheet is largely determined by whether the division has a separate bank account. In the event that a separate subdivision is vested with the right to manage a bank account, it independently pays the costs associated with its activities, and the source of funds is either sales proceeds or funds transferred from the parent organization. At the same time, the method of accounting for the sale of goods (works, services), as well as the acquisition and payment of inventory items is not much different from the accounting method in an independent organization.

In the case when the unit does not have a bank account, all settlement operations are carried out from the bank account of the parent organization. Then, regardless of the place of a separate subdivision in the technological process of the organization, such a subdivision always has significant turnovers on account 79 "Intra-economic settlements".

The example shows that the parent organization (central accounting) in this case performs technical functions related to paying bills and crediting revenue to the current account. At the same time, accounting of settlements (accounts receivable and accounts payable) is maintained by the branch. When concluding a business contract, the branch notifies the head unit of the need to make a payment. The notification contains all the necessary information: the details of the recipient, the amount, the due date, etc. The invoices for payment must be attached to the notification. In turn, the head office notifies the branch about the payment and sends it a copy of the payment document. When proceeds are credited to the current account, the head unit similarly notifies the branch of this fact.

However, the interaction between the branch and the parent organization can be built on a different basis. The functions of accounting for settlements, tracking receivables and payables can be transferred to the settlement unit of the parent organization. Since all operations are carried out by the settlement unit of the parent organization without involving separate divisions, with such a system it is easy to track and reconcile accounts receivable and payable, to offset homogeneous claims in cases where different separate divisions settle with the same counterparties.

The interaction scheme from the previous example would look like this:

Speaking about settlements with separate subdivisions, it is also necessary to dwell on the issue reconciliation of settlements at the end of the reporting period.

In the internal balance sheets of separate subdivisions, account 79 "Internal settlements" is reflected in a separate line as a debt to the parent organization (or debt of the parent organization). However, in the general (consolidated) balance sheet of the organization, the balance on this account must always be equal to zero. Account 79 "Intra-economic settlements" can have a balance only in the internal balances of departments.

The reasons as a result of which this requirement is not met can be very different, for example, incorrect filling out of settlement documents or accountant's errors. One of the reasons may also be a temporary gap in sending and receiving property: the head unit reflected the transfer of materials to the branch, and the branch has not yet received these materials and has not reflected them in the accounting with a "mirror" entry. In this case, the organization must ensure that the property in transit is accounted for on the balance sheet of the transferring or receiving party. In addition, a temporary gap in the reflection of business transactions in accounting may also arise due to problems in the document flow: the head office sent a notification to the branch that does not have a bank account about the transfer of revenue to the current account, but the branch did not receive this notification and, accordingly, did not reflected the business transaction in the accounting.

Reconciliation of mutual settlements at the end of the reporting period should also be carried out in terms of receivables and payables. As noted above, if separate divisions of the organization do not have bank accounts and at the same time accounting for settlements with counterparties is carried out by a specialized settlement center of the parent organization, there are usually no problems with debt reconciliation. In all other cases, in order to draw up a consolidated balance sheet of an organization, it is necessary to identify mutual debts - the same counterparty may turn out to be a debtor for one unit, and a creditor for another. In the consolidated balance sheet of the organization, such debt should be "curtailed" (for such types of calculations, it is necessary to offset counter homogeneous claims).

Features of the formation of internal reporting

As already noted in this article, at the end of the reporting period, separate divisions allocated to a separate balance sheet draw up internal financial statements, the data of which are included in the general (consolidated) statements of the organization.

Depending on the degree of completeness of internal reporting, separate divisions can be conditionally divided into two types: divisions that determine their own financial result and divisions that do not determine it.

Units that do not determine the financial result, as a rule, are either costly units financed on the basis of the cost estimate by the parent organization, or units formed according to the functional principle, that is, they do not independently perform the entire production cycle, but only a separate part of it, stage, process.

Obviously, it does not make economic sense to give the right to determine the financial result to a separate supply or production unit. Such a reporting unit will always be unprofitable, which has nothing to do with the real financial condition. The same situation with the sales division - revenue, reduced only by the costs of maintaining such a division, will give a significant amount of profit, in no way reflecting the real profitability of products.

Subdivisions that do not determine their own financial result, monthly transfer their accumulated income and expenses to the balance sheet of the parent organization by advice. The composition of internal reporting involves filling out only the balance sheet, and the income statement is not compiled. With this option of organizing the accounting process, the financial result is determined only as a whole for the organization.

Units that determine their own financial result, as a rule, are characterized by a certain degree of completeness of the production process. Giving the right to determine their own financial result makes sense only to those units that themselves receive sales proceeds, and are also relatively independent of the activities of other units and the parent organization. The determination by such divisions of their own financial result carries a very significant analytical load - the identification of profitable and unprofitable industries, the assessment of the efficiency of the divisions, etc.

The right to determine their own financial result may be vested, for example, in branches of a machine-building enterprise that independently produce and sell spare parts for machines manufactured by the parent enterprise.

The same procedure can be used by organizations that are a set of separate divisions - enterprises (factories, factories, shops, service centers). General management in such organizations is carried out by the head unit that performs managerial functions.

In the cases described above, management costs (overhead costs) are distributed among enterprises - separate divisions: the costs incurred by the head division are transferred in the appropriate part to each separate division for accounting as part of the cost of goods (works, services). At the same time, the procedure for distributing such expenses should be provided for by the accounting policy of the organization.

At the end of the reporting period, the financial results generated by divisions are transferred to the balance sheet of the parent organization. The internal monthly reports of such separate divisions include a complete set of accounting forms, including a balance sheet and a profit and loss statement, breakdowns of debts and other documents provided for by the internal regulatory documents of the organization.

TAXATION

With the introduction of the first part of the Tax Code of the Russian Federation, branches, representative offices and other separate divisions are not independent taxpayers. According to Art. 19 of the Tax Code of the Russian Federation, they only perform the duties of parent organizations for the payment of taxes and fees at the location of these separate divisions. The organization must register with the tax authorities both at the location of the organization itself and at the location of all its separate divisions (Article 83 of the Tax Code of the Russian Federation).

An application for registration at the location of a separate subdivision is submitted to the relevant tax authority within one month after the creation of a separate subdivision.

It should be noted that the Tax Code of the Russian Federation establishes special conditions for recognizing a subdivision as separate for tax purposes.

According to Art. 11 of the Tax Code of the Russian Federation, separate division of the organizationany subdivision that is territorially isolated from it is recognized, at the location of which stationary workplaces are equipped (the workplace is considered stationary if it is created for a period of more than one month).

At the same time, for the purposes of taxation, it does not matter, neither the recognition of a separate subdivision as a branch or representative office from the point of view of civil law, nor the reflection of the creation of a separate subdivision in the constituent documents of the organization, nor the nature of the powers vested in the created subdivision.

VALUE ADDED TAX

Until July 1, 2002, the features of taxation of separate subdivisions were established by Art. 175 of the Tax Code of the Russian Federation. However, in accordance with paragraph 23 of Art. 1 of the Federal Law of May 29, 2002 N 57-FZ (which entered into force on July 1, 2002), this article became invalid, and retroactively - from January 1, 2002. In this regard, organizations that paid tax in accordance with Article 175 of the Tax Code of the Russian Federation at the location of separate subdivisions, starting from turnovers for July 2002, pay tax at the place of registration of the organization without distributing it among separate subdivisions (see clause 50 of the Methodological recommendations on the application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation (as amended on 22.05.01, 06.08.02, 17.09.02)).

Separate subdivisions independently expose invoices for goods shipped by them (work performed, services rendered). Invoices are numbered in ascending order of numbers for the whole organization (it is possible both to reserve numbers as they are selected, or to assign composite numbers with the index of a separate subdivision). Accounting journals for invoices, purchase books and sales books are maintained by structural divisions in the form of sections of unified accounting journals, unified purchase books and sales books of the organization. The procedure described above is explained in the letter of the Ministry of Taxes of the Russian Federation dated May 21, 01 N ВГ-6-03/404 "On the use of invoices in the calculation of value added tax".

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See "Taxes and payments", 2001, N 7, p. 94 (ed. note).
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Speaking about the procedure for calculating and paying VAT, it should be noted that the transfer of inventory and costs between the parent organization and a separate subdivision is not subject to VAT, since there is no change of ownership (and, accordingly, sale) in this case. An exception is the case when the parent organization transfers inventory (performs work, provides services) to a separate subdivision whose activities are non-productive (sanatorium, recreation center, kindergarten, canteen, etc.). The need to calculate VAT in this case follows from Art. 146 of the Tax Code of the Russian Federation, according to which the object of VAT is the transfer of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax.

income tax

The procedure for paying income tax by organizations that have separate subdivisions, provided for in Art. 288 of the Tax Code of the Russian Federation, in fact, repeats the previously existing procedure for paying this tax.

In accordance with this article, the payment of advance payments, as well as tax amounts to the federal budget, is made at the location of the organization without distribution among separate subdivisions, and the payment of advance payments and tax amounts to the budgets of the constituent entities of the Russian Federation and the budgets of municipal entities is made at the location of the organization, as well as at the location of each of the separate subdivisions, based on the share of profit attributable to these separate subdivisions at the rates in force in the territories where they are located.

The share of profit attributable to separate subdivisions is determined as the arithmetic average of the share of the average headcount of employees (labor costs) and the share of the residual value of the depreciable property of this separate subdivision, respectively, in the average headcount (labor costs) and the residual value of depreciable property in as a whole for the taxpayer.

Recall that depreciable property for the purpose of calculating income tax is determined by Art. 256 of the Tax Code of the Russian Federation. The residual value of such property is calculated solely according to tax accounting data and does not always coincide with the value of fixed assets and intangible assets reflected in accounting.

PROPERTY TAX

Property tax is paid by organizations both at their location and at the location of each of the separate subdivisions. The amount of tax payable at the location of separate subdivisions is determined as the product of the tax rate in force in the territory of the constituent entity of the Russian Federation where these subdivisions are located times the cost of fixed assets, materials and goods of these subdivisions. In this case, the difference between the amount of property tax calculated for the organization as a whole and the tax amounts paid at the location of separate subdivisions is subject to payment to the budget at the location of the parent organization.

Thus, the current legislation provides that the tax on property of enterprises is credited to the budget only at the location of the organization and the location of all its separate divisions. Tax payment at the location of the property current legislation not provided.

The procedure described above is determined by the Law of the Russian Federation of December 13, 1991 N 2030-I "On the tax on property of enterprises", taking into account the provisions of Chapter One of the Tax Code of the Russian Federation. In addition, the specified procedure is explained by the Instruction of the State Tax Service of the Russian Federation dated 08.06.95 N 33 "On the procedure for calculating and paying the tax on property of enterprises to the budget."

UNIFIED SOCIAL TAX

In accordance with Art. 243 of the Tax Code of the Russian Federation, separate divisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, fulfill the responsibilities of the organization on payment of tax (advance tax payments), as well as the obligation to submit tax calculations and tax returns at the place of its location.

The amount of tax (advance payment) payable at the location of a separate subdivision is determined on the basis of the value of the tax base relating to this separate subdivision. The amount of tax payable at the location of the organization, which includes separate subdivisions, is determined as the difference between the total amount of tax payable by the organization as a whole and the total amount of tax payable at the location of the separate subdivisions of the organization.

At the same time, the Tax Ministry of Russia in 2001 considered it expedient to apply a centralized procedure for calculating and paying tax as a whole by an organization (including separate divisions) at the place of tax registration of the organization at its location in the following cases (letter of the Ministry of Taxation of the Russian Federation dated May 17, 01 N 07 -2-05/413-H324):

If the organization and its separate subdivisions are located on the territory of one subject of the Russian Federation;

For separate divisions that do not have settlement accounts, they do not accrue and do not make payments in favor of employees and individuals.

This centralized procedure extended to the calculation and payment of tax, the submission and implementation of all calculations, including the conditions for applying the regressive taxation scale, tax returns, and other documents.

INSURANCE FEE FOR MANDATORY PENSION INSURANCE

By virtue of paragraph 8 of Art. 24 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation" policyholders-organizations, which include separate subdivisions, pay insurance premiums at their location, as well as at the location of each of the separate subdivisions through which these insurers pay remuneration to individuals.

The conditions for the application of insurance premium rates are determined for the whole organization, including separate divisions.

TAX ON INCOME OF INDIVIDUALS

The procedure for calculating and paying personal income tax is similar to the procedure provided for the unified social tax. According to Art. 226 of the Tax Code of the Russian Federation, 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.

SALES TAX

According to Article 355 of the Tax Code of the Russian Federation, an organization that carries out operations for the sale of goods (works, services) through separate subdivisions located outside the location of this organization, pays tax on the territory of the subject of the Russian Federation in which operations for the sale of goods (works, services) are carried out, based on the cost of goods (works, services) sold through this separate subdivision.

ROAD USER TAX

Separate subdivisions that have a separate balance sheet and current account fulfill the obligation to pay tax on road users at their location from the proceeds from the sale of goods (works, services) received by these separate subdivisions.

Organizations that include separate subdivisions that do not have a balance sheet and (or) a settlement account pay tax for the whole organization at the location of the parent organization.

Such a mechanism is defined in paragraph 40 of the Instruction of the Ministry of Taxes of the Russian Federation of 04.04.2000 N 59 "On the procedure for calculating and paying taxes received by road funds" (as amended by the order of the Ministry of Taxes of the Russian Federation of 20.10.2000 N BG-3-03 / 361).

EXCISES

Excise tax on excisable goods is paid at the place of production of such goods, and for alcoholic products, in addition, at the place of its sale from excise warehouses, with the exception of sales to excise warehouses of other organizations (Article 204 of the Tax Code of the Russian Federation).

If there are separate subdivisions, regardless of where they are located, what status they have (branch, representative office or other EP), whether they are allocated to a separate balance sheet or not, a Russian organization must pay VAT and submit reports for all OP only at its location. After all, it is the organization that is the payer of VAT Art. 143, paras. 2, 5 art. 174 Tax Code of the Russian Federation. But, despite this, the OP has to keep VAT records when goods (works, services) are sold and purchased through it.

Implementation via OP

The main questions relate to the preparation of invoices.

Calculate in order

One of the mandatory details of the invoice is the serial number sub. 1 p. 5 art. 169 Tax Code of the Russian Federation. Invoice numbers of separate subdivisions must contain the index assigned to the subdivision through the separating sign "/".

Until October 1, 2014 Rules for filling out invoices Government Decree No. 1137 dated December 26, 2011 it was determined that invoices issued by the OP should contain a separating line, but it was not clarified which one. Therefore, any separator character could be used. But since October 1, clarifications have been made to the Rules Decree of the Government of July 30, 2014 No. 735. Now the numbers of invoices issued by the OP must contain exactly such a separator character - "/".

The OP may number the invoices as follows:

• <если>the organization and the OP keep records separately (in stand-alone accounting programs) - the invoices of the OP and GP are assigned their own serial number and par. 3 sub. "a" clause 1 of the Rules for filling out an invoice, approved. Decree of the Government of December 26, 2011 No. 1137 (hereinafter referred to as the Rules);;
• <если>OP and GP work in the same accounting program with remote access - you can keep a continuous numbering of all invoices.

Although, in fact, the absence of a separating line in the invoice number issued by the OP is not a violation and should not serve as a basis for refusing to deduct the buyer par. 2 p. 2 art. 169 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of October 11, 2013 No. 03-07-09/42466.

Correctly fill in the details

Departments issue invoices on behalf of the organization.

If lines 2 and 2a of the invoice contain the name of the OP and its address, then the buyer may have disputes with the tax authorities regarding the deduction on such an invoice, because the OP is not a VAT payer.

But even in this case, according to the TIN of the organization, the tax authorities can identify the seller, therefore, they have no right to refuse to deduct VAT from the buyer Decree of the FAS SKO dated April 20, 2011 No. A53-12954 / 2010.

Issued an invoice: who will sign?

In the invoice issued by the EP, authorized employees (for example, the head of the OP, deputy chief accountant (accountant), etc.) sign instead of the general director and chief accountant. paragraph 6 of Art. 169 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance No. 03-07-09/39 dated April 23, 2012. This right is granted on the basis of:

• <или>order of the head of the organization;
• <или>power of attorney issued on behalf of the organization.

We reflect VAT from sales in accounting

OP, allocated to a separate balance sheet, makes the following entries when selling goods (works, services).

If the EP is not allocated to a separate balance sheet, then all transactions are recorded by the accounting department of the SE in the usual manner on the basis of documents submitted by a separate subdivision.

We acquire property, works, services through the OP

Checking received invoice

After all, the fate of the VAT deduction will depend on the correctness of its filling.

We reflect the input VAT

If the accounting of operations of the OP is centralized, then the documents for the supply are transferred to the GP and, on their basis, entries are made in the accounting. But if the OP is allocated to a separate balance sheet, then the following entries are reflected in its accounting.

There are many divisions, but there is something in common

The organization, even in the presence of an OP, maintains a single register of invoices issued and received, as well as a single book of purchases and a single book of sales. They can be formatted like this.

OPTION 1. The accounting department of the EP transfers information about the issued and received invoices to the accounting department of the head unit. And already the accounting department of the GP compiles a register of invoices issued and received, as well as a book of purchases and a book of sales for the whole organization (taking into account the data of the OP).

OPTION 2. The accounting department of the EP compiles for its division a journal of invoices issued and received, a book of purchases and a sales book, but only as sections of the general journal, the general book of purchases and the sales book. Further, sections of the journal and books for a separate division are transferred to the head division of the organization. The accounting department of the GP forms sections of the journal of invoices and books of purchases and sales for its division, combines with sections of the journal and books of the OP and stitches them.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Counselor of the State Civil Service of the Russian Federation, 2nd class

“Both of the above options are acceptable. At high revolutions, the second option is most preferable for the OP. If the OP has small turnovers, then it is possible to keep a log of received and issued invoices, books of purchases and sales according to the first option.

The main thing is to fix the order of registration of the journal and books in the accounting policy of the organization for tax purposes.

Do not forget to fix the method of numbering invoices issued by a separate subdivision in the accounting policy, and the procedure and terms for transferring these invoices, sections of the journal and books to the State Enterprise - in the regulation on document flow.

Publication date: 02/11/2016 08:01 (archived)

In connection with incoming questions about reporting on separate subdivisions, the Federal Tax Service of Russia for the Lipetsk Region explains the following. At the location of each separate subdivision (SP), the organization must pay personal income tax on income received by individuals from this SP. Personal income tax, in particular, is paid:

From the wages of employees of the OP;

Remuneration under civil law contracts concluded by the OP with individuals - not entrepreneurs;

The amount of financial assistance paid to the EP by individuals, including employees of the OP;

The amount of material benefits from savings on interest on loans issued by the OP to individuals.

In the payment order for the transfer of personal income tax for each OP, you must specify:

KPP assigned to the EP when registering with the Federal Tax Service;

OKTMO code at the location of the EP.

Calculations of 6-NDFL and certificates of 2-NDFL for individuals who have received income from the OP are submitted to the Federal Tax Service at the place of registration of the OP. These calculations and certificates also indicate the checkpoint and OKTMO of this OP. If an organization has several EPs registered with the same tax authority, the calculation in the form 6-NDFL must be submitted separately for each separate division.

Calculations 6-NDFL and certificates 2-NDFL are signed by the head of the organization, or any official authorized to do so by the company's internal documents (for example, by order of the head). If the EP does not have its own accounting service, certificates can be signed by the company's chief accountant, deputy chief accountant, or an accountant responsible for payroll. If the salary for employees of the OP is calculated in the EP itself, the certificate can be signed by the head of the OP or the head of the accounting department of the OP.

At the location of the head office of the organization (SE), income tax is always paid:

to the federal budget;

To the regional budget in the part attributable to the SOE.

At the location of a separate subdivision (SP), income tax is paid to the regional budget in the part attributable to this SP.
If the EP and the organization are located in the same subject of the Russian Federation, the EP tax can be paid at the location of the SE.

If there are several EPs in one subject of the Russian Federation, it is possible to pay tax to the regional budget both at the location of each of them, and at the location of the responsible EP for all EPs located in this region of the Russian Federation. When paying tax through a responsible EP or through a GP (centralized tax payment), the entire amount of tax is transferred to the budget of a constituent entity of the Russian Federation in one payment document.

The transition to centralized tax payment is carried out only from the beginning of the year. If this method of tax payment is chosen, it must be recorded in the accounting policy and notify the tax authorities about it by December 31 of the year preceding the transition.

• Paid to the federal budget at the location of the parent organization. The VAT declaration is submitted to the tax office at the place of registration of the organization (clause 5, article 174 of the Tax Code of the Russian Federation). The entire tax amount goes to the federal budget, so it is not necessary to submit declarations at the location of separate subdivisions (clause 5 of article 174 of the Tax Code of the Russian Federation).
• If the branch is located abroad and sells the company's products on the territory of a foreign state, and not on the territory of Russia, then such operations are not subject to VAT. Consequently, the amount of "input" tax related to the activities of the branch is not accepted for deduction. They are included in the cost of purchased goods (works, services).
• Revenue of a foreign branch is taken into account when calculating the 5% barrier for separate VAT accounting
• If there is separate accounting, the revenue of a branch (including a foreign one) is taken into account when calculating the shares of taxable and non-taxable transactions. Input VAT on goods (works, services) purchased for a foreign branch is not accepted for deduction, but is taken into account in the cost of such goods (works, services).
• The income of the foreign affiliate is shown in Section 7 of the VAT return.

income tax

• Part of the income tax directed to the federal budget is fully transferred at the location of the head office of the organization (clause 1 of article 288 of the Tax Code of the Russian Federation).
• Part of the income tax directed to the regional budget must be distributed between the head office of the organization and its separate divisions (clause 2 of article 288 of the Tax Code of the Russian Federation). It is necessary to distribute the tax regardless of whether separate divisions have income (expenses) that are taken into account when calculating income tax, or not (letter of the Ministry of Finance of Russia dated 10.10.2011 No. 03-03-06 / 1/640).
• In the general declaration (Appendices to sheet 02 of the Declaration), which is drawn up and submitted at the location of the organization (head office), the income and expenses of the head office and all branches (including foreign ones) are taken into account in total.

Indicators for the distribution of income tax

Part of income tax, which must be listed at the location of a separate subdivision, is determined by the formula:

Profit share attributable to a separate subdivision is calculated by the formula:

Share of the average number of employees(labor costs) of a separate subdivision is determined by the formula:

Labor costs

If an organization has chosen labor costs as an indicator for tax distribution, these costs are determined according to the rules of Article 255 of the Tax Code of the Russian Federation. In particular, they will include salary, vacation pay, severance pay, etc. Such a rule is provided for in paragraph 2 of Article 288 of the Tax Code of the Russian Federation:

Average number of employees

Share of residual value of fixed assets

The share of the residual value of fixed assets of a separate subdivision (to determine the share of profit attributable to it) is determined by the formula:

Determine the residual value of fixed assets for the reporting (tax) period in the same way as when calculating the property tax in respect of objects, the tax base for which is the average (average annual) value. When determining the share of the residual value, it is necessary to take into account all fixed assets that are depreciable property, regardless of whether they are subject to property tax or not.

Several departments in one subject

If an organization has several separate divisions located in one constituent entity of the Russian Federation, then the regional part of income tax can be transferred through one of them. The organization can choose the unit that is most convenient for it (for example, the one that has a current account). They can also become the head office of the organization.

In order to pay the regional part of income tax through one responsible separate subdivision, a written notification must be submitted to the tax office at the place of its registration. And send a copy of it to the tax office at the place of registration of the head office of the organization. An exception is the case when the head office of the organization itself acts as a responsible separate subdivision. Then it is enough to notify the inspection at the place of its registration (it is not necessary to provide a copy of the notification there).

In addition, the decision must be reported to the tax inspectorates, in which those separate divisions are registered, through which it is not planned to pay tax.

Branches abroad

Organizations that have separate subdivisions abroad must transfer the entire amount of income tax at the location of the head offices (clause 4 of article 311 of the Tax Code of the Russian Federation).

When distributing the share of profit attributable to each separate division of the company (if it includes branches or representative offices abroad), it is necessary to take into account the average number of all employees of the company (labor costs) and the residual value of all property. The indicators of foreign branches must be added to the values ​​for the head office (Letter of the Ministry of Finance of the Russian Federation dated April 17, 2008 No. 03-03-05 / 39).

If there is an amount of income tax paid outside the Russian Federation and counted towards the payment of income tax to the budget of a constituent entity of the Russian Federation in accordance with Art. 311 of the Tax Code of the Russian Federation, line 090 of Appendix N 5 to sheet 02 of the income tax declaration is filled out.

Income received by a Russian organization abroad may be subject to taxes in the source countries. This means that the source state has the right to tax this income at the rates stipulated either by the double taxation agreement or by national tax legislation (letter of the Ministry of Finance of the Russian Federation of July 23, 2002 No. 04-06-05/1/17).

The amounts of taxes paid (withheld) in a foreign state can be credited when paying income tax in Russia, if this is provided for by the relevant Agreement). The amount of tax can be offset both in the current tax period (i.e., when income received abroad was declared in Russia), and over the next three years (letter of the Ministry of Finance of the Russian Federation dated 02.10.2014 No. 03-08-05 / 49453).

To take advantage of the offset, a Russian organization paying income tax must submit to the tax office at its location:

• documents confirming the payment of tax abroad (clause 3 of article 311 of the Tax Code);
• declaration of income received from sources outside Russia.

Property tax

Legal entities are recognized as payers of property tax (clause 1, article 373 of the Tax Code of the Russian Federation). Separate subdivisions are not legal entities, therefore they do not charge property tax (clause 3, article 55 of the Civil Code of the Russian Federation).

• If a separate subdivision is allocated to a separate balance sheet, then the property assigned to it is accounted separately from the property of the head office of the organization. Property tax in this case must be paid at the location of a separate subdivision (Article 384 of the Tax Code of the Russian Federation).
• If a separate subdivision is not allocated to a separate balance sheet, then all property of the subdivision is taken into account on the balance sheet of the head office of the organization. Property tax in this case must be paid at the location of the head office (clause 3, article 382 of the Tax Code of the Russian Federation).

In addition, the organization must pay property tax on territorially remote real estate objects. This part of the tax is paid at the location of each such object, even if there is no subdivision allocated to a separate balance sheet (Article 385 of the Tax Code of the Russian Federation).

If an organization and a separate subdivision with a separate balance sheet are located in different regions, property tax on this subdivision must be charged at the rate in force in the region in which it is located (Article 384 of the Tax Code of the Russian Federation). If the tax rates are not determined by the regional authorities, the tax is calculated according to the tax rates specified in paragraph 1 of Article 380 of the Tax Code of the Russian Federation (paragraph 4 of Article 380 of the Tax Code of the Russian Federation).

Foreign branch property tax

The specifics of the payment of corporate property tax in respect of property located outside the Russian Federation are regulated by Article 386.1 of the Tax Code of the Russian Federation "Double Taxation Elimination". The amounts of property tax actually paid by a Russian organization outside the territory of the Russian Federation in accordance with the legislation of another state in respect of property owned by a Russian organization and located in the territory of that state shall be offset when tax is paid in the Russian Federation in respect of the said property.

The required documents (an application for a tax credit, a tax payment document outside the territory of the Russian Federation, confirmed by the tax authority of the relevant foreign state) are submitted by a Russian organization to the tax authority at the location of the Russian organization together with a tax return for the tax period in which the tax was paid outside territory of the Russian Federation.

At the same time, the amount of creditable amounts of tax paid outside the territory of the Russian Federation cannot exceed the amount of tax payable by this organization in the Russian Federation in respect of property located outside the Russian Federation.

Transport tax

The organization must pay transport tax and submit a transport tax declaration at the location of the car (clause 1, article 363 of the Tax Code of the Russian Federation). The location of the car is the location of the organization or its separate subdivision for which the car is registered (subclause 2, clause 5, article 83 of the Tax Code of the Russian Federation), i.e. transport tax on a car registered to a branch must be transferred to the regional budget at the location of the branch.

Transport tax rates are set by the constituent entities of the Russian Federation.