Dear Alexander Leonidovich!
We report the following: The procedure for filling out a message on the creation of a separate division in form No. S-09-3-1 is given below in section III of the Order of the Federal Tax Service of Russia dated 06/09/2011 No. ММВ-7-6/362@.
A sample filling is presented in article No. 2.
The rationale for this position is given below in the materials of the Glavbukh System.
1. ORDER OF THE FTS OF RUSSIA DATED 06/09/2011 No. ММВ-7-6/362@ “On approval of the forms and formats of messages provided for in paragraphs 2 and 3 of Article 23 of the Tax Code of the Russian Federation, as well as the procedure for filling out message forms and the procedure for submitting messages electronically view by . ..»
"III. Procedure for filling out the page “Information about a separate division”*
13. If the message simultaneously indicates the creation of several separate divisions or changes in information about several separate divisions of a Russian organization, a separate page containing information about the separate division is filled out for each of them.
14. In the fields “TIN” and “KPP” the TIN and KPP of the organization assigned to it upon registration with the tax authority at its location are indicated.
15. In the "Page" field the page number is indicated.
16. When indicating the type of message in a field consisting of one acquaintance, the corresponding number is entered: "1" - about a change in location; "2" - about a change in name; "3" - about a change in location and name.
17. In the “KPP” field, if changes are made to previously reported information about a separate division, the KPP assigned by the tax authority at the location of the separate division is indicated.
18. In the “Name (if any)” field, indicate the name of the separate division, if any. When reporting information about a change in the name of a separate subdivision, the new name of the separate subdivision is indicated.
19. When reporting information about a change in the address of the location of a separate subdivision, the new address of the location is indicated. When filling out information about the location (address) of a separate subdivision, indicate: postal code, region code, district, city, locality, street (avenue, lane, etc.), house (possession) number, building (building) number, apartment (office) number. The digital code of the region is indicated in accordance with the reference book "Subjects of the Russian Federation" (Appendix No. 1 to Appendix No. 11). When filling out information about the location (address) of a separate subdivision for the cities of Moscow and St. Petersburg, the "District" and "City" fields are not are filled.
20. In the field “Date of creation (changes to previously reported information)” the date of creation of a separate division or the date of changes to previously reported information about it is indicated.
21. In the field “I confirm the accuracy and completeness of the information specified on this page,” the signature of the person confirming the accuracy and completeness of the information specified in the message is affixed.
22. Section “Information on registration (making changes, deregistration) with the tax authority at the location of a separate division of the organization” contains the following information:
1) position, surname and initials of the name and patronymic of the tax authority employee who registered (deregistered) the Russian organization at the location of the separate division, making changes to previously reported information about the separate division, his signature;
2) in the field “Registration reason code assigned”, when registering, a tax authority employee enters the checkpoint of the organization at the location of the separate division;
3) the date of registration (amendments to previously reported information about the separate division, deregistration) of the Russian organization at the location of the separate division.”
2.Article:What changes in the life of your company are important to inform the tax authorities about?
Created a separate division that is neither a branch nor a representative office*
Things are simpler with separate divisions that your management did not classify as branches or representative offices. It is no longer necessary to include them in the charter, and it is unlikely that the management will do this - there will only be more paperwork.
Here it is enough to fill out a message according to form No. S-09-3-1, recently approved by order of the Federal Tax Service of Russia dated June 9, 2011 No. MMV-7-6/362@. And that’s all!* There is no need to submit any additional documents confirming that the division has been created to the tax authorities.
What time frame should I aim for? Again for one month. But already from the date of creation of the division (subclause 3, clause 2, article 23 of the Tax Code of the Russian Federation). And again the question: what is considered such? There is no answer anywhere in the law.
Carefully!
Do not forget to notify inspectors about the creation of separate units that are not specified in the charter. If they find out about them already in the course of work (under lease agreements, for example), the company can be fined at least 40,000 rubles.
We advise you to rely on the date of the document, which to one degree or another indicates that you have equipped stationary workplaces in a separate area. After all, this very event is a sign of the creation of a separate division (clause 2 of article 11 of the Tax Code of the Russian Federation). This could be an order to create jobs, a lease agreement for the premises in which the workplace is located, an order to hire the head of a separate division.
But if any information about a separate division that is not a branch or representative office changes, you have only three working days to notify the tax authorities. Use the same form - No. S-09-3-1 (see sample below).*
Sincerely,
expert of the Glavbukh System Zhukova Maria.
Answer approved:
Leading expert of the Hotline "GlavAccountant System" Pushechkina Olga.
_____________________________
The answer to your question is given in accordance with the operating rules of the “Hotline” of the Glavbukh System, which you can find at:
Read the instructions on how to fill out form C-09-3-1 when creating a separate division. We told you what type of divisions the form is used to create, and what else you can use it to tell the tax authority. You will learn how to fill out all fields of the C-09-3-1 form and will be able to download a sample form for 2018.
Any organization can create a branch, representative office or other separate division. These are the structural units of the company, which:
- Are located at an address different from the address of the main company,
- They do not have full legal independence,
- Stationary workplaces have been created in them.
The Civil Code (Article 55) names only branches and representative offices. But tax legislation recognizes any geographically remote stationary workplace as a separate unit. Including those that do not have the characteristics of a branch or representative office. Let's remember the differences:
- The branch carries out all or part of the functions of the main company and carries out the functions of a representative office,
- The representative office represents and protects the interests of the main organization.
At a stationary workplace, the employee simply carries out his work function.
Example
A furniture factory rents space in the exhibition hall, where a workplace for the sales department manager is equipped. The manager shows samples, advises, accepts orders for furniture production and payments from customers.
Information about branches and representative offices is entered into the Unified State Register of Legal Entities. When creating a stationary workplace that is not a branch or representative office, information is not entered into the unified state register. But you need to declare it, and to do this, send a message to your tax authority in form C-09-3-1. The same form is used to notify the tax office if the name or address of the detachment has changed. Let's figure out how to fill out form C-09-3-1 when creating a separate division.
You can download form S-09-3-1 and a sample for filling out in 2018:
When creating a stationary workplace, the company must send a message to the tax office within one month in form C-09-3-1. There is a penalty for failure to provide the form.
Previously, tax authorities did not have a unified approach under which article of the Tax Code of the Russian Federation to punish for this violation. Fines ranged from 200 to several million rubles. The courts also qualified this violation differently. What will an office cost without registration now?
The form and procedure for filling out were approved by Order of the Federal Tax Service No. ММВ-7-6/362@ dated 06/09/2011. Send the message to the Federal Tax Service at the legal address of the main company. It can be sent in one of the following ways:
- Bring it to the Federal Tax Service and hand it over to the tax inspector,
- Send via electronic channels,
- Fill in the personal account of a legal entity on the Federal Tax Service website,
- Send by mail.
Form S-09-3-1 includes two sheets. Fill out the title page in one copy. And fill out as many second sheets as there are separate divisions created. For example, if you are submitting information about five departments, you will have to fill out five second sheets.
You can fill out the message by hand or on the computer. All words in the application are written in capital block letters. Only one character fits into each cell: a letter, number or sign. Marks, corrections and erasures are not allowed. If you make a mistake, it is better to rewrite the entire sheet.
Form S-09-3-1 (filling sample)
You can download a sample of filling out form S-09-3-1 in 2018 here:
Filling out the title page
At the top of the title page we indicate the TIN and KPP of the main enterprise. Next, we indicate the code of the tax authority in which the parent company is registered. Below we indicate the full name of the organization and its OGRN. In the “Number of separate divisions” field, indicate how many separate divisions have been created.
- On the creation of a new separate division,
- About changing information about already created divisions.
Then indicate the number of pages (minimum 2) and the number of attached documents. A power of attorney may be attached to the message if it is submitted not by the head of the company, but by an authorized person.
At the bottom of the title page we indicate who signed the message. If the signature is made by an authorized representative, then below you need to enter the details of the power of attorney.
We indicate the TIN of the manager or representative if we know it. If there is no TIN or it is unknown, put dashes. Next, indicate your email and contact phone number, as well as the date of the application. Cross out all unfilled fields.
Filling out information about a separate division
The second sheet is filled out in this order:
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How to fill |
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Message type |
Filled in if information about an already created separate division changes:
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Checkpoint of a separate unit, information about which is changing. If we are informing about the creation of a separate section, we leave this field empty |
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To be filled in if available |
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The full address is indicated. For the cities of Moscow and St. Petersburg, the “District” and “City” fields are not filled in |
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Date of creation of the unit or change of information |
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Signature of the manager or authorized representative |
Notice of the creation of a separate unit (С-09-3-1)
Statements
If an organization decides to create a separate division, then the tax office should be notified in writing. For these purposes, a standard form for notification of the creation of a separate division has been developed, form No. S-09-3-1 (form according to KND 1111053).
The message should be sent to the Federal Tax Service office at the place where the main organization is registered. From the moment of creation of a separate division, it is necessary to notify the tax office within a month.
You can download a sample message form C-09-3-1 from the link at the bottom of the article (excel format).
In order for a unit to be considered separate, it must comply with certain rules:
- be located outside the territory of the main organization;
- have stationary equipped workplaces;
- divisions must conduct activities.
If the created division complies with the specified rules, then it must be registered with the tax authorities. Based on the submitted message form S-09-3-1, the tax office registers the unit at its location.
Other sample applications to the tax office:
- on registration of cash register equipment form according to KND 1110021 - sample;
- on registration of individual entrepreneurs form P21001 - sample.
How to fill out a message about the creation of a separate division, form C-09-3-1?
Filling out the first page of the form:
- TIN, checkpoint of the organization;
- Federal Tax Service branch - where the organization is registered;
- name of the organization - full, as in the constituent documents;
- OGRN;
- number of separate divisions;
- This form allows you not only to report the creation of a separate division, but also to make changes to it; to do this, you should put “1” or “2” in the “reports” field;
- Traditionally, the section to indicate information about the applicant is filled out - “1” if the message is submitted by the head of the organization, “2” - if by a representative. Please fill out the applicant's full name, date, signature and telephone number below. Power of attorney details are filled in if the applicant is a proxy.
Filling out the second page of form C-09-3-1:
- type of change - filled in if the organization wishes to report a change in data about an existing unit;
- Checkpoint - for a separate unit;
- department name;
- address;
- date of creation of a separate division;
- code of the main type of activity according to OKVED;
- Full name of the head of the department, as well as TIN, if available, and telephone number for contact.
The completed message form S-09-3-1 is certified by the signature of the applicant, and if available, a power of attorney is attached.
Download sample message
Notice of the creation of a separate division 2015 form form C-09-3-1 - download.
Form S-09-3-1. Registration of a separate division. Sample filling.
How to fill out message form No. S-09-3-1
The notification of the creation of a separate division, form No. S-09-3-1, is sent to the tax office for the purpose of registering this division. You can download form S-09-3-1 at the end of the article.
The message must be submitted to the tax office located at the location of the organization itself. Having received the message, the tax authority will register the newly created separate divisions at their location.
Separate units mean a unit that is located separately from the organization itself and has its own equipped stationary workplaces. This unit must be registered with the tax authority at its location. For this purpose, message form C-09-3-1 is submitted.
This form has been approved by the tax authority and must be submitted to the Federal Tax Service within a month from the date of creation of the separate division.
Download also: application for registration of individual entrepreneur R21001 - download sample, application for an extract from the Unified State Register of Legal Entities - download sample, application for registration of CCP form according to KND 1110021 - download.
Sample of filling out form No. S-09-3-1
The form is very simple, filling it out will not take much time.
At the top you need to write down the TIN and checkpoint of the organization itself, the Federal Tax Service code where the message is submitted.
In the “Organization” field you need to enter its full name. Empty cells should be crossed out.
Below is written the OGRN of the organization and the number of separate divisions.
Message form C-09-3-1 is filled out not only in the case of the creation of new separate divisions, but also in the event of their changes.
In the corresponding field, you need to indicate with the number “1” or “2” what exactly the organization wants to communicate.
The form can be submitted by the head of the organization or his representative.
In the first case, you need to put the number “3” at the bottom left and indicate the name of the manager, his Taxpayer Identification Number, telephone number, signature and date.
In the second case, similar data is filled out by a representative acting on the basis of a power of attorney to represent interests in the tax office.
The name of the power of attorney itself is written at the bottom of the S-09-3-1 form, and a copy of it is attached to the message.
On the second sheet of the document, information about separate divisions is filled out. If there are several of them, then you need to fill out a separate page for each.
Download a sample message about the creation of a separate division, form C-09-3-1 – link.
We submit a message about the creation of a separate division
An organization can create a separate division, the main features of which are a separate location (separate from the organization itself. In this case, at the location of the division there must be stationary workplaces, the creation period of which exceeds 1 month. Another sign is the fact of conducting activities through it.
When creating a separate division on the basis of an order, the organization should notify the tax service about this event. For this purpose, the tax office has developed a standard form for reporting the creation of form C-09-3-1. We offer you to download the current message form for 2017 using the link at the bottom of the article.
There are certain rules for submitting a message about the opening of a separate division:
- Form C-09-3-1 is submitted to the tax office, which is located at the location of the organization itself;
- The deadline for submitting this document is 1 month from the date of formation of the unit.
Download samples of other notifications:
- about the transition to the simplified tax system form 26.2-1 - download a sample;
- about the selected objects of taxation - sample;
- on the use of the right to exemption from VAT - sample.
How to correctly fill out the message form S-09-3-1?
The following fields must be filled in on the form:
- TIN and checkpoint of the organization;
- Federal Tax Service department code;
- full name of the organization;
- OGRN of the organization;
- number of existing units (for example, 0001);
- then you should indicate “1” if it is necessary to inform about the creation of a new separate division, “2” if it is necessary to make changes to the existing one;
- further indicates the number of sheets of the message and the number of sheets of attached documents;
- when submitting a message S-09-3-1 by the head of an organization, you should put the number “2” in the lower left subsection of the form and indicate the full name of the head, his TIN and contact phone number; if the message is submitted by a representative of the organization, then you should fill in the same details of the representative, and below enter information about the document giving him the right to act on behalf of the organization (power of attorney).
On the second sheet of form C-09-3-1 you need to fill out the following information about the separate division:
- type of change, if changes to existing units need to be reported;
- Checkpoint of a separate unit, if any;
- its full name;
- the address where the unit is located;
- date of creation or modification;
- code of the type of activity of a separate division;
- Full name of the manager, if there is one, his Taxpayer Identification Number;
- telephone for communication.
The completed message form S-09-3-1 is signed by the head of the organization or its representative and submitted to the specified department of the tax service.
Download the form for opening a separate subdivision S-09-3-1:
-in pdf format: form_c_09_3_1.pdf
-in Excel format: form_с_09_3_1.xls
WHAT IS A SEPARATE DIVISION.
A separate division is, simply put, a branch of a company.
According to the Tax Code of the Russian Federation (Article 11, clause 2), a separate division means any branch of the company located at the address other than legal, where stationary (created for a period of more than 1 month) workplaces are equipped: for example, a retail outlet, an office, a point for issuing orders from an online store. Moreover, the fact of the presence of jobs does not imply the mandatory regular presence of workers on the territory of a separate unit: for example, a warehouse may be recognized as a separate unit. The Tax Code of the Russian Federation also states that a separate division is considered such regardless of the presence of references to the fact of its creation in the accounting and other documents of the enterprise, i.e. the lack of registration does not deprive a separate unit of its status, however, in this case, the legal entity will be held liable under Art. 117 of the Tax Code of the Russian Federation (evasion of registration with the tax authority). A separate division may have its own seal and its own balance sheet: accordingly, accounting for it is kept separately.
A separate division needs to be opened even if it is just another district of one city. In this case, the opening of a separate unit will also have to wait 5 days.
Individual entrepreneurs (IP) are not required to open separate divisions and are not required by law.
We will register everything for you!
Our team takes care of all the hassle of registering a separate unit on a turnkey basis. You will need a package of necessary documents and a power of attorney, we will do the rest without your participation.
List of documents required for registering a separate division without your participation:
- TIN certificate (copy);
- OGRN certificate (copy);
- Order on the creation of a separate division (copy);
- Lease agreement for a separate subdivision (copy);
- Seal;
- Power of attorney for the right to represent interests in the Federal Tax Service (Article 185 of the Civil Code of the Russian Federation);
- Application Form No. S-09-3-1 (On the creation of a separate division of a Russian organization on the territory of the Russian Federation);
- OKVED statistics codes.
Opening time: 5-8 working days.
Cost of service: from 1000 rub.
Documents required for independent opening of a separate division:
For submission via electronic reporting systems:
- only completed application form S-09-3-1
For self-filing at the tax office:
- passport of the person submitting the documents
- power of attorney, in case of registration by an authorized person, and not by the general director of the enterprise
- completed application form C-09-3-1
Documents that may be additionally required by some interdistrict tax offices:
- Notice of registration of a legal entity at the location of a separate division, branch (form S-0-9-3-1)
- A copy of the tax registration certificate of a legal entity certified by a notary
- Documents confirming the creation of a separate division (order, lease agreement)
- Certificate for manager, accountant (in any form).
- Power of attorney (for everyone except the General Director).
- When registering a branch (representative office):
- constituent documents of a legal entity indicating in them information about a separate division;
- extract from the Unified State Register of Legal Entities;
- regulations on a separate division;
- decree (order) on the creation of a separate unit
Documents are usually submitted to Department of registration and accounting of taxpayers, to the tax office at the place of registration of the legal entity (at the legal address of the enterprise).
An application for registration must be submitted no later than 1 month after the opening of a separate unit.
If you use electronic reporting systems, then you do not have to visit the tax office, but you can download the registration form and fill it out and send it to the tax office electronically (in Excel format).
Opening a separate division is necessary, for example, to register a cash register in Crimea at a location other than its legal address.
Confirmation of the opening of a separate subdivision can be collected from the tax office of the district where the separate subdivision was opened. When opening, your branch will also be assigned a checkpoint. An example of a notice of registration of an organization with the tax authority (form No. 1-3-Accounting KND Code 1121029):
TERMS FOR REGISTRATION OF A SEPARATE DIVISION.
A separate division must be registered no later than 1 month from the date of its formation.
A separate enterprise is registered by the tax office within 5-7 working days. Very often the deadlines are delayed, so we advise you to call the tax office of your area (operational control department) and ask whether your application for opening a branch has been processed.
To find out whether a separate subdivision is open, you need to call the tax office of the area in which you are opening a separate subdivision.
SEPARATE DIVISION - BRANCH - REPRESENTATIVE OFFICE, WHAT IS THE DIFFERENCE?
A separate division may be given the status of a representative office or branch.
A representative office can represent the interests of a legal entity, but it is not endowed with its rights, i.e. cannot conduct commercial activities.
A branch is considered a separate division of a legal entity that performs the functions or part of the functions of the legal entity itself, i.e. can conduct commercial activities on behalf of a legal entity, as well as represent its interests.
Neither a branch nor a representative office are independent legal entities, and they can represent the interests of the company in court only by proxy. They also do not have the status of taxpayers, therefore tax reporting on them is not provided separately, but is included in the reporting of a legal entity.
Enterprises located on the simplified tax system can register separate divisions that are not branches or representative offices. Individual entrepreneurs cannot register separate divisions.
When opening any separate division, a legal entity is required to send a corresponding notification to the local tax office. The message is drawn up according to a special form C-09-3-1, the form of which, as well as instructions for filling out, are given in this article.
The form is filled out as a message in which the company notifies the tax office that a separate division has been opened. In this case, such a unit must simultaneously meet several requirements:
- this is not a branch;
- This is not representation;
- it has a different address compared to the head office;
- it has stationary workplaces (starting from one), which are fully equipped for employees to perform the relevant duties;
- The expected duration of work is at least a month (continuously).
In this case, the document is drawn up not only as a notice of opening, but also as a notice:
- about its renaming;
- about a change in his address;
- about the simultaneous change of both the address and the name of the unit.
In all cases, the notification must be sent to the local tax office no later than 30 calendar days from the date of establishment of the unit or change in any of its information (name and/or address).
Branch and separate division: similarities and differences
As a rule, medium-sized enterprises use a developed network of their structural elements: along with the central (head) office, there are also several separate units, which, depending on their characteristics, can be called differently: separate divisions, branches, representative offices. A common feature of all these elements is the territorial distance from the main office. That is, this is not a single complex, and certainly not a single building.
However, there are significant differences between them, which are associated not only with physical, but also with legal characteristics. The essence of the differences can be clearly seen in the table.
NOTE. The close location of various components of the company to each other does not entail the need to call them branches or representative offices. In such cases, we are talking about structural units - for example, warehouses, production buildings and an administration building, located within the same complex (on the same site).
Filling procedure
The document can be filled out either handwritten (legibly, in block letters, using a blue or black pen), or printed using computer technology. To maintain a neat appearance, it is recommended to use 16 point Courier New font.
It is important to comply with the following requirements for filling out form C-09-3-1:
- The fields with the organization's TIN and KPP details are filled in on each page without exception, otherwise the document will be declared invalid.
- Each sheet is numbered in chronological order.
- No amendments, corrections, or blots should be allowed - in such cases, another form is drawn up and the old one is deleted.
NOTE. If several departments are opened at the same time, it is permissible to submit one application and attach as many sheets as the number of organizations to open.
Form and sample document
The document form is the same for all organizations, regardless of the nature of the activity (commercial, non-profit), structure, number of staff and other parameters. Form S-09-3-1 looks like this.
An example of filling out form C-09-3-1, which can be used as a sample, is shown below.
Instructions for filling
Specific filling requirements are also the same for all cases. The following is a detailed description of the current rules.
Front page
Here the filling rules are quite simple - you need to print (or enter in legible handwriting) the following information about the company:
- The TIN and KPP details are exactly those that were received from the tax office.
- OGRN number.
- Code of the tax office - the one that directly controls the company (this message is also sent there).
- The company name in C-09-3-1 must be indicated in full, exactly as it is written in official documents.
- You need to enter a figure for the number of units to be opened - and it is assumed that they are all registered on the same day. If, for example, one structure is opened, you must enter: “1—”.
- Depending on the type of message, marking with numbers is used - since we are talking about the opening of a unit, the number 1 is put. If you just need to make changes to the message that was submitted to the inspection before, the number 2 is put.
- Line “message compiled on” – here you need to indicate the exact number of pages of the document in the format, for example: “5—”.
- The number of pages from which copies of documents confirming the authority of the relevant person are compiled is similarly indicated.
- The company representative must enter “I confirm” in the proof of confirmation of the accuracy of the information and enter the code “3” if he holds the position of director or “4” if he represents the company but holds a different position.
- The last name, first name and patronymic of the manager are written in capital block letters on 3 lines - each initial has its own line.
- Next, you need to register the manager’s TIN (personal, as a private individual).
- The contact information includes a telephone number and e-mail, followed by a signature (in handwriting) and the date of registration.
- Finally, you must also indicate the name of the document that confirms the authority of the person concerned.
Information about the separate division
When filling out this part, you need to pay special attention to those cases when information is submitted about the opening of several separate divisions at the same time. The design rules are as follows:
- For the TIN and KPP details, the relevant data should be provided, duplicating them on each page (if there are several such pages).
- Using the code in the form, you need to indicate the purpose of the notification: number 1 indicates a change in address, number 2 indicates a change in name, and number 3 indicates a change in address and name at the same time.
- Information about the location - here you need to indicate the full postal address, including the postal code, the code that denotes the region, locality and its district (if any), the full designation of the house (including buildings, letters).
NOTE. In the case of the federal cities of Moscow and St. Petersburg, you must leave the “City” and “District” fields empty.