The Director of the Moscow representative office is about to be changed , there are a resolution on their appointment and a Power of Attorney. The resolution and the power of attorney are issued in two languages, in Russian and Korean, certified by a notary in Korea and apostilled. Do I need to submit them like that to MIFNS № 47 in Moscow or do I need to translate an apostille from a notary and only then submit it to MIFNS № 47 in Moscow?
And can a new director of a representative office issue a power of attorney (a power of attorney with the right to delegate powers) to submit it to MIFNS № 47 in Moscow in a simple written form? Will MIFNS № 47 in Moscow accept such a power of attorney or only the one certified by a notary?
The documents are submitted to the tax service in the Russian language or in a foreign language with a notarized translation into Russian. If a power of attorney is written in two languages, it is necessary to translate into Russian not only the apostille, but also the text of the notarisation, stamps and other elements in a foreign language. Please note that the translation must be certified by a Russian notary.
Yes, the Inter-district Inspectorate No. 47 in Moscow will be able to accept such a power of attorney in a simple written form. The director of the representative office shall be entitled to issue a power of attorney without a notarization in accordance with Par. 3 Art. 187 of the Civil Code of the Russian Federation.