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Question 02.03.2018

Good afternoon!

A foreign company that does not have branches and representative offices in the Russian Federation plans to open a bank account in St. Petersburg. It requires registration with the tax service by submitting an application under form 11BS.

Here it is not clear to which inspectorate we should submit documents: the one at the location of a branch of a bank or to the Inter-district Inspectorate No. 4 in St. Petersburg, which registers branches and representative offices of foreign companies? None of the tax inspections, including the central one, could give me a relevant answer. And what inspectorate is it in Moscow? What documents are needed in the tax inspection? Is it necessary to certify the application or is it possible to submit it with a power of attorney in a simple written form?

Did you have to work with a similar issue?

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Answer

Good afternoon!

A foreign company will need to be registered with the tax authority at the location of the branch of the bank. This is based on paragraph 16 of the Order of the Ministry of Finance of the Russian Federation of September 30, 2010 N 117n «On Approval of the Features of Accounting in Tax Authorities of Foreign Organizations that are not Investors under the Production Sharing Agreement or Agreement Operators.» A similar position contains in the Letter of the Federal Tax Service No. CA-4-14 / 17456 dated 01.09.2014.

The same goes to Moscow.

To register a foreign organization with the tax authority due to opening a bank account, the following documents will be required:

1. Application for registration under form 11BS;

2. Certificate of the tax authority of the country of incorporation confirming its registration as a taxpayer in that country, indicating the taxpayer’s code (or analogue of the taxpayer’s code);

3. Statutory documents of foreign company;

4. Extract from the register of foreign legal entities of the relevant country of incorporation or another document (equal by its legal status ) confirming the legal status of the founder — a foreign entity — for a foreign organisation that is not a foreign non-profit non-governmental organisation or an international organisation.

You can submit documents using a power of attorney (its requisites are to be indicated in the form 11BS).