Registration of foreign organizations with the tax authority of Russia: important aspects and procedure

The norms of the tax legislation of the Russian Federation provide for the procedure for registering foreign organizations with the tax authority when they open an account with a Russian bank. In this article, we will look at the important aspects of this procedure and give recommendations for its implementation.

According to paragraph 4.9 of Article 83 of the Tax Code of the Russian Federation, foreign organizations are required to register with the tax authority if they open an account with a Russian bank. To do this, you must submit an appropriate application in electronic form. A foreign organization can do this independently or through a representative, as well as through a Russian bank.

If a foreign organization independently applies for registration, authorized employees of the tax authority are obliged to accept it, perform accounting actions, and issue the relevant documents to the applicant.

The Federal Tax Service of Russia draws attention to the fact that Russian banks have the right to accept applications from foreign organizations for registration with the tax authority and send them for accounting actions to the tax authority at the place of registration. Thus, the tax authorities do not have the right to refuse to accept an application if it is submitted independently by foreign organizations.

Registration of foreign organizations with the Russian tax authority when opening an account with a Russian bank is an important legal requirement. To successfully complete this procedure, you must apply in electronic form. A foreign organization can do this independently or through a representative, as well as through a Russian bank. Russian banks have the right to accept applications and send them to the tax authorities but are not obliged to do so. It is important to remember that re-submission of the application does not require registration if the organization is already registered with the tax authority.