Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice

Russian Federation

On May 25, 2021 No. 63622

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 29, 2020 No. 329n

About approval of the Procedure for registration and removal from accounting in tax authorities of the Russian organizations, the citizens of the Russian Federation who are not individual entrepreneurs, individual entrepreneurs

According to Item 1 of Article 84 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, 31, of the Art. 4198) I order to No.:

1. Approve the enclosed Procedure for registration and removal from accounting in tax authorities of the Russian organizations, the citizens of the Russian Federation who are not individual entrepreneurs, individual entrepreneurs.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of November 5, 2009 No. 114n "About approval of the Procedure for registration, removal from accounting in tax authorities of the Russian organizations for the location of their separate divisions belonging to them real estate and (or) vehicles, physical persons - citizens of the Russian Federation, and also the individual entrepreneurs applying simplified taxation system on the basis of the patent" (registration No. 16121) is registered by the Ministry of Justice of the Russian Federation on January 28, 2010.

3. This order becomes effective after one month from the date of its official publication.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of December 29, 2020, No. 329n

Procedure for registration and removal from accounting in tax authorities of the Russian organizations, the citizens of the Russian Federation who are not individual entrepreneurs, individual entrepreneurs

I. Accounting in tax authorities of the Russian organizations

Registration in tax authorities of the Russian organizations for the location

1. Registration in tax authority of the Russian organization (further - the organization) in the location is performed according to Item 3 of Article 83 and Item 2 of article 84 of the Tax Code of the Russian Federation (further - the Code) (The Russian Federation Code, 1998, No. 31, Art. 3824; 2020, No. 48, the Art. 7627) based on the data containing in the Unified State Register of Legal Entities (further - the USRLE), in time implementation of state registration according to article 8 of the Federal Law of August 8, 2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs" (The Russian Federation Code, 2001, No. 33, Art. 3431; 2015, No. 27, the Art. 4000) (further - the Federal Law No. 129-FZ).

To the newly created organization along with the documents connected with its State registration it is issued the certificate on registration in tax authority in the form approved according to Item 5.1 of article 84 of the Code (goes) (further - the certificate on registration).

Date of registration in tax authority of the organization for the basis provided by this Item is date of introduction of the corresponding entry in the USRLE.

2. Registration in tax authority of the organization as the responsible member of the consolidated group of taxpayers is performed according to Item 4.3 of article 83 of the Code tax authority which according to article 25.3 of the Code (The Russian Federation Code, 2011, No. 47, Art. 6611; 2015, No. 48, 6691) is registered by the Art. the agreement on creation of the consolidated group of taxpayers, within five working days from the date of its registration, and in the same time of the organization is issued the notification on registration in tax authority in the form approved according to Item 5.1 of article 84 of the Code (goes) (further - the notification on registration).

Date of registration in tax authority of the organization for the basis provided by this Item is registration date of the agreement on creation of the consolidated group of taxpayers.

3. Registration in tax authority of the organization as the agreement party of investment partnership - the managing companion responsible for conducting tax accounting, is performed according to Item 4.4 of article 83 of the Code tax authority to which the copy of the agreement of investment partnership, within five working days from the date of its receipt or receipt of the message on accomplishment of functions of the managing companion responsible for conducting tax accounting, according to article 24.1 of the Code (The Russian Federation Code, 2011, No. 49, of Art. 7014 goes; 2014, No. 14, the Art. 1544), and in the same time of the organization is issued the notification on registration (goes).

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