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Legal Presence in Russia

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Last updated: December 6, 2016


Overview

Accreditation




Overview





Accreditation



A representative office shall be accredited by the state authorities in order to start operations in Russia. Reference: Clause 3 of Article 3 of the federal law #160-FZ “On Foreign Investments in the Russian Federation”.

The procedure of accreditation is regulated by the Order of the Federal Tax Service #MMB-7-14/680 dated December 26, 2014.[7]

Starting from the year 2015 accreditation is granted for an indefinite period (earlier the accreditation was granted for 1, 2 or 3 years).

The accreditation procedure is carried out by a territorial branch of the Federal Tax Service. The relevant branch is MIFNS #47 (МИФНС №47) located at building #1, 33 Dolgorukovskaya St., Moscow, 127006 (127006, г. Москва, ул. Долгоруковская, д.33, стр.1.)

The exception are representative offices of the credit institutions, which have to receive accreditation from the Russian Central Bank. Another exception are organisations belonging to the civil aviation.

The state tariff for obtaining accreditation is RUR 120 000. Reference: clause 5 of Article 333.33 of the Russian Tax Code.

The list of documents required for accreditation includes:

The company shall apply for accreditation of a representative office within 12 months from the date of making decision on formation of representative office in Russia.

The documents of a foreign legal entity (2, 3, 4, 5 and 7) shall be notarized in the country of registration and legalized in accordance with the Hague Convention 1961 by apostille or by the consulate legalization procedure, unless otherwise provided by international agreements of the Russian Federation.

Before providing the document package to the branch of the Federal Tax Service, an applicant shall receive approval of information on the number of foreign citizens to be employed at representative office (page 5 to be inserted into Form 15AFP) from Chamber of Trade and Industry of the Russian Federation.

The Chamber has the following functions in relation to representative offices:

In order to get approval on the number of employees with the foreign citizenship from the Chamber, the company shall provide the accreditation package indicated above, which is supplemented by the following documents:

The tariff for getting approval for accreditation from Chamber of Trade and Industry:

It is important to note that starting from 2015 RO’s are allowed to hire highly qualified specialists from abroad under simplified procedure of receiving a work permit, and that status is granted to specialists for a period of up to 3 years.

In most cases accreditation of a representative office will take about 6-7 calendar weeks. The period required for accreditation by the Russian Tax Service is limited by 25 working days starting from the date of applying, while the period of approval of the number of employees with foreign citizenship by the Chamber of Trade and Industry does not exceed 3 working days. The certificate confirming accreditation is provided within 5 working days after the information on accreditation is added to the state register by the Federal Tax Service.

The tax authority delivers information on accreditation to extra-budgetary funds within 3 days following the accreditation of a branch, while the tax registration is carried out by the tax authority based on data from the state register. Therefore, there is no obligation to apply separately for registration in the extra-budgetary funds and for the tax registration. References: Clause 10 Article 21 of the federal law #160-FZ “On Foreign Investments in the Russian Federation”, Clause 4 Article 83 of the Tax Code of the Russian Federation.

However, it is highly recommended to obtain certificates of registration in the extra-budgetary funds and certificate of tax registration, which will be required for a number of legal and other actions in the course of further operations.



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