What should be the order to create a separate unit in 2021?

Expansion of the organization's activities may require issuing an order to create a separate division. And we’re not just talking about branches and representative offices. To find the definition of a separate division, you need to refer to the legislation of the Russian Federation. We have outlined the nuances of creating a separate unit and the specifics of the order below.

order:

Order on the creation of a separate division

Notification of the opening of a separate division in the Federal Tax Service (sample attached)

All companies and individual entrepreneurs need to submit some kind of statistical reporting.
And there are so many forms of this reporting that it’s not surprising to get confused in them. To help respondents, Rosstat has developed a special service. using which you can determine what statistical reporting needs to be submitted to a specific respondent. However, unfortunately, this service does not always work correctly. Despite the fact that from January 1, 2019, types of economic activities are determined according to the new OKVED2 classifier, in order to determine the rate of contributions “for injuries” for 2021, the old OKVED codes must be indicated in the application for confirmation of the main type of activity and the confirmation certificate. The Tax Service has changed its position regarding filling out field 101 “Payer Status” in payments for the transfer of insurance premiums.

Now it is recommended for legal entities to use the status “01”, and individual entrepreneurs – “09”. The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget.

Now the rules are the same for both taxes and insurance premiums (except for “injury” contributions). From 01/01/2019, insurance premiums in case of temporary disability and in connection with maternity must be paid to the Federal Tax Service. And for reimbursement of benefits, as before, you must contact the Social Insurance Fund.

The list of types of state control in which a risk-based approach is applied has been expanded. Now this list also includes checks for compliance with labor legislation requirements carried out by the labor inspectorate.

In accordance with the norms of domestic legislation, Russian legal entities can open their own separate structural divisions. The procedure for opening them and the requirements for them are described in the relevant acts of rulemaking.

In some cases, a company opening a separate division sends a notification about the opening of a separate division to the Federal Tax Service. Legal entities have the opportunity to open separate divisions. To notify tax authorities about such an opening, you need to send a message to the Federal Tax Service about the opening of a separate division.

Civil legislation does not provide for the possibility of opening structural units not directly named in Art. 55 Civil Code of the Russian Federation. That is, the Civil Code of the Russian Federation directly implies the possibility of opening only a branch or representative office.

Slightly different provisions are specified in Article 11 of the Tax Code of the Russian Federation. which directly allows for the opening of other structural units with permanent jobs.

The Federal Tax Service of Russia issued order No. dated 06/09/2011 which approved the form of notification of the creation of a separate division. This form is used for cases of opening separate divisions that are not branches and representative offices.

Sheet No. 1 of the specified form contains a field intended to indicate the tax inspection code, and therefore, to answer the question of where to submit a message about the opening of a separate division, you should study the specified Order. Appendix No. 13 to the above-mentioned Order of the Federal Tax Service of Russia directly states that the notification must indicate the code of the tax inspectorate at the address of the main organization. The Federal Tax Service of Russia approved the notification form, put into effect a general procedure for filling out an application, and also indicated the basic and mandatory requirements for such an application, but did not develop or publish a sample for filling out a message about the creation of a separate division.

When filling out a message, all fields intended to indicate the TIN and KPP must be filled out on each page of the application. The requirements for each column to be filled out are set out in Appendix No. 13 to the Order of the Federal Tax Service of Russia. It should be remembered that if several separate divisions are opened (except for branches and representative offices), one application must be filled out with attached second sheets in an amount equal to the number of representative offices being opened.

An example of filling out a message from a separate branch unit

This right is regulated by the Civil Code of the Russian Federation, Article 55. According to Article 11 of the Tax Code of the Russian Federation, divisions of this type do not need to be indicated in the constituent papers.

After all, the creation of a separate division is not associated with the execution of administrative acts. Article 55. Representative offices and branches of a legal entity A legal entity is only obliged to organize the work process and create jobs.

The remaining actions are the equipment of the enterprise; personnel selection can be carried out directly by the manager or an authorized person.

Paragraph 1 of Article 83 of the Tax Code of the Russian Federation states that separate divisions that are located within the Russian Federation must be registered with the tax service in the same department as the legal entity.

Notification of the opening of a separate division in the Federal Tax Service (sample attached)

Important The letter of the Ministry of Finance dated February 18, 2010 No. 03-02-07/1-67 states that the following nuances should be taken into account:

• terms of agreements with contractors - lease, services provided, contracts;
• relationships between the organization and employees;
• whether the organization has activities outside its legal address.

Form for notification of the creation of a separate division: Notification of the creation of a separate division through an application To register a separate division with the Federal Tax Service, form C-09-3-1 is filled out.

This form was unified according to the Order of the Federal Tax Service No. ММВ-7-6/362 dated June 9, 2011 and is used only if it is necessary to register individual units.

Form s-09-3-1. registration of a separate division

Any actions with separate units, i.e.

representative offices with narrow powers on the territory of the Russian Federation must be reflected in form S-09-3-1.

A sample of filling out and a blank form of form C-09-3-1 FILES of form C-09-3-1 .xls filling out form C-09-3-1 .xls and a sample of form C-09-3-1 in the archive.

zip Filling out fields C-09-3-1 is completed in black pen or, increasingly, electronically. As in other accounting documents, information is entered in capital letters (printed) - 1 character per cell.

Although the base document is only 2 pages, you can print as many copies of the second page describing the changes as you need.

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.

At the same time, at the location of the unit there must be stationary workplaces, the creation period of which exceeds 1 month.

Another sign is the fact of conducting business 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 2021 using the link at the bottom of the article.

Form s-09-3-1. registration of a separate division. sample filling

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.

messages about the creation of a separate division

• The parent organization and the separate division are located in different municipalities.
  In this case, the tax inspectorate at the location of the “head” independently forwards the information to the tax office at the location of the “separate”, and it registers it within 5 working days. A separate application for registration at the location of the “isolation” has not been submitted since 2008.
• The parent organization and a separate division are in the same municipality, but belong to different inspectorates.
  By default, the “isolation” will be registered with the tax office to which it belongs territorially.

An example of an order to create a separate unit

Limited Liability Company "Korsak"

Order No. 1-op on the creation of a separate division

02/20/2021 Svetlogorsk

In connection with the expansion of the economic activities of Korsak LLC and the need to organize jobs outside the location of Korsak LLC,

1. To create, from March 20, 2021, a separate division “Kaliningradsky” LLC “Korsak” without vesting the powers of a branch or representative office with the location: Russia, Kaliningrad region, Kaliningrad, st. Dimitrova, 20.
2. I entrust the leadership of the separate division to myself.
3. The chief accountant, Elena Valerievna Serova, must ensure that a message is sent to the Federal Tax Service No. 32 about the creation of a separate division in the approved form.
4. Head of the HR Department Kuznetsov I.K. ensure the introduction of changes to the order on the staffing table and ensure the hiring of employees to staff a separate unit.
5. I entrust myself with control over the execution of this order.

General Director Pavlova Pavlova A.M.

The following have been familiarized with the order:

Chief accountant Serova Serova E.V.

Head of HR Department Zheleznov Zheleznov M.P.

When a manager issues an order to create a separate unit

The Civil Code calls only representative offices and branches separate divisions of a legal entity. And the Tax Code is any division territorially isolated from the organization where a workplace is equipped.

Any separate division has its own characteristics. They are created only by a legal entity - an organization. The unit must be located outside the location of the legal entity. And on the basis of such a unit a workplace is created (for at least 1 month). Are there all the signs? Within a month after the actual creation (and this is the date of hiring the first employee), the organization is obliged to report this fact to the tax office. And an internal order to create a separate division is issued with the correct organization of management activities.

What is “separateness”

Before we tell you what an order to create a separate unit is, what it looks like and what should be reflected in it, we need to understand a little about the terminology. Namely, to explain: what is a separate division (hereinafter also referred to as OP).

This concept means a separate structure operating as part of an organization. This may be a branch, representative office or any other entity.

Even one single person working remotely can be considered a separate department. But it’s important not to confuse this with freelancing or other one-time forms of collaboration.

A general description and information about the activities of separate divisions can be found in special legal provisions:

• Art. 55 Civil Code;
• clause 2 art. 11 of the Tax Code.

However, these norms do not say what a sample order for a separate unit should look like.

Any OP has its own distinctive features:

• they can only be created by legal entities (individual entrepreneurs can also structure their business for expansion purposes, but this does not need to be formalized separately);
• cannot be located at the same physical address as the main office of the company;
• it is necessary to equip stationary workplaces. By such, the law means positions that exist for at least 1 month.

Contents of the order to create a separate unit

Normative acts do not establish a unified form of order. Therefore, the organization develops and approves such a form independently. However, the order to create a separate unit must reflect the following information:

• on the creation of a branch, representative office or other separate division without vesting the rights of a branch (representative office)
• location of the representative office
• goals and objectives
• You can specify the rights and manager. In the latter case, if this is an employee, it is correct to additionally issue an order for employment.

An order to create a separate division is entered into the employer's order register, but may have a special number (for example, as in our example).

Where to start

The creation of a separate division occurs by drawing up the appropriate regulations on it. This document does not have a single form. But it is necessary to indicate all the main information:

• addresses – actual and legal;
• Name;
• goals and objectives;
• rights;
• management composition, etc.

Within the company, they also issue an order to create a separate division, the sample of which also does not have any uniform form. Sometimes a separate order is issued to appoint the leadership of the OP.

The creation of an OP must be reported to the Federal Tax Service within 1 month! (except for branches and representative offices)

Find out more about this form on our website in the article “Notice on the creation of a separate division (C-09-3-1)”.

Form S-09-3-1 sample filling

Related publications

The company has the right to open its branches in territories other than the territory of the parent organization. These can be branches, representative offices or other types of units - the main characteristic of a separate unit is its territorial remoteness and the presence of at least one stationary workplace equipped for work.

Notification of the opening of a separate division in the Federal Tax Service

The creation, any changes in previously provided information, or the closure of divisions must be reported to the regulatory authorities. Where to submit a message about opening a separate division? If this is not a branch or representative office, the company must report the creation of a division to the tax office at the location of the organization (not the OP). There is no additional need to report the creation of new branches or representative offices, since information about them must be indicated in the Unified State Register of Legal Entities. A message to the Federal Tax Service about the opening of a separate division must be sent no later than 1 month.

Answers to questions about separate divisions:

Question: Is it necessary to register a separate division with the Social Insurance Fund if it does not have a separate balance sheet, its own personal account and accrual of payments to individuals?

Answer: According to clause 2 of Art. 2.3 of Law No. 255-FZ of December 29, 2006, if a separate division does not have its own current account and will not make accruals, then registration of a separate division and registration with the Social Insurance Fund is not required.

Question: I have a desire to open an online store. Logistics and warehouses will be outsourced. I am not the owner of the warehouses; couriers and warehouse workers are not my employees. The sale of goods will take place in Moscow, but for certain reasons I want to register the organization in the Moscow region. There will be no real store or other retail outlet from which the goods will be sold. The receipt for the goods will be issued at the warehouse. Under such conditions, is registration of a separate enterprise necessary?

Answer: In this case, you do not have the main criterion for registering an EP – a stationary workplace. If the check is issued by an outsourcing company, this cannot be considered a sign of the existence of an employment relationship. Under such conditions, a separate enterprise is not required.

Question: Hello. I would like to get some advice. At the moment, an LLC is being created with a general tax regime. Registration of the organization will be carried out at the place of registration of the founder. The main activities of the organization will be carried out in another region with the creation of a separate enterprise. In this regard, several questions have arisen that require clarification:

1. Should a separate division and organization have separate current accounts?

2. What deductions will need to be made at the place of registration of the LLC if all employees will be registered in the OP in another region?

3. What reporting and primary documents will need to be submitted at the place of registration of the LLC if all activities will be carried out only by a separate division?

Answer:

1. To carry out the activities of an OP, having your own bank account is not a mandatory factor. All transfers can be made from the organization's current account.
2. If the OP has a current account and all payments to employees will be made from it, then registration with the Pension Fund, the Social Insurance Fund and the Federal Tax Service at the place of business is required. According to Art. 431 of the Tax Code of the Russian Federation, all necessary insurance premiums are paid at the location of the OP.
3. All reporting and primary documents are prepared at the place of registration of the main office.

Sample of filling out a message about the creation of a separate division

In the header of the form, indicate the INN and KPP, you must indicate the code that identifies the tax office to which the message is being submitted.

Next, the form is divided into 2 parts; the manager or representative of the company fills out his contact information (phone number, email address, etc.) on the left side.

The second sheet of the message about the opening of a separate division (you will find a sample form below) contains information about the separate division. Enter the TIN and KPP of the organization, page number. The “Checkpoint 3” field is filled in if the inspection is notified of changes.

What is a separate division

Separate divisions include any departments of the company, including branches and representative offices, remote from the central office at fairly large distances. At the same time, only those divisions that have stationary workplaces can be considered as such (that is, they must be registered and operate at the same address for at least one month).

Only enterprises and organizations have the right to open separate divisions ; individual entrepreneurs are exempt from this need, because by law they can carry out their activities anywhere in the country completely freely.

Separate divisions are in no way independent legal entities; they operate strictly within the framework established by the parent company and have only the funds that it provides.

The creation of separate divisions must be carried out in a certain order, and any company must include information about this in its registration documents.

The procedure for creating a separate division

1. Opening a separate division is not the most difficult procedure, although it does cause some trouble. Let's start with the fact that the very possibility of its creation must be spelled out in the company's Charter (if such a clause is not there, then you first need to make changes to the Charter).
2. Then, the corresponding decision must be made at the general meeting of founders and recorded in a special protocol.
3. After this, at the enterprise
   an order is issued
4. a certain package of documentation is collected, which necessarily includes the constituent papers of the company,
5. an application is written to the territorial tax service,
6. All interested government agencies, including social insurance funds, are notified of the event in a short time.

Only after complete completion of all the stages described above can a separate unit begin its activities.

Who writes the order to create a separate unit

Usually the direct executor of writing the order is an ordinary employee of the enterprise:

• legal adviser,
• personnel officer,
• secretary,
• head of a department directly related to the development of the organization.

However, in any case, this person, regardless of position, must have certain knowledge and skills in creating and approving administrative documents.

After drawing up the order, it is necessary to submit it to the director of the company for review and approval, since without his autograph it will not acquire legal force.

Sample order for the creation of a separate division

There are no unified standards for writing an order to create a separate division, so enterprises and organizations can create this document in any form or according to a model approved in the company’s accounting policy. One way or another, the order must contain a number of certain information, namely:

• number, date and place of creation - the locality in which the company is registered and its full name;
• reflect the fact of creating a separate division;
• indicate its status (branch or representative office);
• indicate the address where it will be located;
• list the functions that are assigned to the department;
• determine the order in which it should carry out its activities (as a rule, it is written here that the division is obliged to work as prescribed in the Charter of the parent organization);
• note the fact that, according to the law, a structural unit is not a legal entity;
• Finally, the order must indicate the persons responsible for its execution: this may be the director himself or some other employee of the enterprise (usually a deputy manager).

Document on the leadership of the OP

In any organization, it is necessary to document all employees. Only in the presence of such orders do labor relations arise. And we're not just talking about ordinary workers. This also applies to management, which is confirmed by Art. 16 Labor Code of the Russian Federation.

As for a separate unit, and specifically the appointment of its head, then one must be guided by Art. 68 Labor Code. The main point that should be taken into account when drawing up an order for the appointment of a manager is that it should not contradict the contract that was concluded when hiring him.

Like the order on the creation of the OP itself, the sample order on the creation of a separate unit in 2021 does not have a mandatory form. Each company is free to choose it at its own discretion.

By the way: it is not necessary to create two separate documents. All this information - about the creation of an OP and the appointment of its head - can be reflected in one single order.

Also see the article: “How can separate divisions pay insurance premiums and submit reports to the Federal Tax Service from 2021.”

How to place an order

There are no rules for the execution of the order or its content, so it can be written on a simple blank sheet of A4 or even A5 format or company letterhead, either by hand or in printed form. At the same time, a printed version on letterhead will be much more advantageous, since it initially contains the details of the organization, legible text, and looks more solid.

The order is issued in a single copy , but if necessary, an unlimited number of copies can be made.

Requirements for the order

There are no special rules for issuing an order; it is issued in a single copy. It is certified by the head of the company, or by a person who has the right to sign such documents. In addition to the manager, the order is signed by the persons responsible for its execution. These are the employees indicated in the order.

Such a document should be stored in a separate folder, together with the same administrative acts, and access to the folder should be limited. When a document loses its relevance, it is transferred to the archive, where it is stored for at least 3 years. Only after this the order can be disposed of.