The responsibilities of a legal entity include the deduction of payments to the budget. Many organizations operate in different countries. In order to avoid double taxation, it is necessary to obtain a certificate of residence of the legal entity . Consider the features of this document.
General information
The status of a resident determines to which state the business entity will deduct taxes.
The term "resident" in the broad sense in legal science refers to a person officially registered in the territory of a particular country and directly subordinate to its legislation. To prove this fact, a certificate of residence confirmation of a legal entity is used .
Document Purpose
The need for confirmation of residency arises if an entity registered in a foreign state operates in the Russian Federation.
A certificate of residency of a legal entity is required for domestic companies working abroad.
In the first and second cases, there are certain differences that directly affect tax rates, the procedure for payment and calculation of the amounts to be paid to the budget.
Double taxation risk
So that the company does not pay taxes twice, special agreements are concluded between the countries. In accordance with them, business entities registered in one state, but conducting activities in another, are exempted from part of the taxes if they are paid at the place of their work. Such an agreement, for example, is valid between Russia and Belarus.
For a legal entity, a residency certificate is one of the key documents in foreign trade.
Apostille
It is called the standardized international certificate of residence of legal entities . The document is used for presentation to foreign counterparties for notification of taxes that the organization paid to the Russian budget.
It must be said that the apostille is intended only for enterprises registered in the countries participating in the Hague Convention (it was concluded in 1961). The list of such states includes Russia, the countries of the former USSR and Europe, the USA and a number of others. In total, there are more than 130 countries as members of the convention.
If the state has not signed the convention, the apostille must be legalized. This procedure is carried out at the consulate.
Where can I get a certificate of residency of a legal entity?
Currently, the authorized body is MI Federal Tax Service for Data Center - Interregional Inspection for Centralized Data Processing. The office of the structure is located in Moscow.
The application and the documents that are attached to it are sent to the address: Moscow, Pokhodny pr-d, 3.
They can also be transferred on purpose to the expedition of the Tax Service on the street. Neglinnoy, d. 23.
A certificate of residency of a legal entity issued in the regional branch of the Federal Tax Service cannot be presented to a foreign counterparty. Such a document is not valid (invalid).
List of securities required for a certificate of residency of a legal entity
What documents need to be submitted to MI FTS? First of all, the business entity fills out an application. It can be written in free form.
In an application for a residence certificate, a legal entity indicates:
- Name of the company (full).
- INN
- PPC.
- The exact address.
- The name of the country for whose tax service the document is submitted.
- BIN.
- The period for which the certificate is needed.
The application is signed by the head or chief accountant of the enterprise.
Documents to be attached include:
- A copy of the extract from the register.
- A copy of a document certifying the fact of making a profit in the territory of a foreign state. These can be copies of trade agreements, decisions on the calculation of dividends, etc.
- Other documents certifying the exemption of a business unit from tax obligations in a particular country.
Nuances
If the application and documents are submitted by a representative of the organization, he must present a power of attorney. At the same time, it should contain an indication of the presence of authority to interact on behalf of the enterprise with the tax service.
If the address of the company officially registered in Russia does not coincide with the place of its actual location indicated in the certificate of registration with the IFTS, in order to obtain a residence certificate for a legal entity, it is necessary to additionally present a copy of the certificate of notification of the change of the actual address with a mark of the tax service.
Term of issue and validity
Help is compiled in 1 copy. It is valid for a year from the date of issue.
In addition to information on residency for the current year, the document may also contain information about past periods. For this, the legal entity must submit the relevant papers containing the necessary data.
If an entity requires a certificate for periods earlier than 3 years preceding the date of application, it should provide papers confirming the fact of payment of mandatory payments to the budget for the relevant years.
Such documents may include:
- Copies of declarations that bear the mark of the tax service.
- Bank statements.
- Payment documents (notices, receipts). They should be marked with bank notes.
- Registers reflecting tax accounting information.
- Other documents containing information about transactions for which the payer plans to apply the provisions of the Double Taxation Treaties for a specific reporting period.
- Memorial warrants.
Confirmation of residency is currently carried out in a "one window". This greatly simplifies the procedure and saves time.
The term of the certificate may vary, but on average is 4-6 weeks.
The official deadline for confirming residence, enshrined in law, is 30 days (calendar) from the date of submission of documents to the MI FTS.
additional information
Confirmation of residence can be carried out not only by issuing a certificate. On the form approved by the legislation of a foreign state, the seal of the authorized tax inspectorate and the signature of its official may be affixed. This method is used if the competent authorities of the indicated country have notified in accordance with the established procedure of the Federal Tax Service of Russia about the availability of appropriate forms or if information about them is posted on the official websites of these bodies.
Special cases
It was said above that the certificate is issued in one copy. However, in practice there are exceptions. Registration of more copies takes place if:
- According to the legislative norms of a foreign state, it is necessary to simultaneously submit 2 or more copies to the tax authority. To issue the required number of documents, the competent authorities of the respective country in the prescribed manner notified the Federal Tax Service of Russia about the current rules. The notification should indicate the specific number of copies of the confirmation.
- The payer needs a larger number of documents per calendar year to transmit them to several counterparties. Moreover, for each of the counterparties, an appropriate package of documents should be formed.
Conclusion
Copies of all documents attached to the application must be certified by the seal of the enterprise and signed by the head.
According to the provisions of Article 16 of the Federal Law No. 1807-1, in Russia, official record-keeping in state bodies, organizations, institutions is carried out in Russian. In this regard, all documents that an economic entity submits to the MI of the Federal Tax Service should be translated into the state language of the Russian Federation. Notarization of the translation is not required.
If a copy of the contract (agreement), the validity of which exceeds one year, was previously submitted to the MI of the Federal Tax Service, it is not necessary to re-submit it. The statement in this case should indicate a link to the letter in which the copy was sent.