From this we can conclude that the conclusion of an employment contract with a homeworker living in another city, to create separate subdivision does not lead. Consequently, the organization should not register for tax at the place where homeworkers perform their labor functions. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 24, 2006 No. 03-02-07 / 1-129. The place of work is a mandatory condition of the employment contract. If an employee is hired by a branch, representative office or other structural unit of the organization - in employment contract such a unit must be indicated, as well as its location (Article 57 of the Labor Code of the Russian Federation). Thus, the decision whether hiring a homeworker leads to the creation of a separate unit or not is each time taken individually on the basis of available documents.

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Question from Clerk.Ru reader Maria (Tomsk) The employee is registered in another region, and therefore is registered with the tax authorities there. Is personal income tax paid at the place of registration of the organization or employee? Which IFTS should he contact in the future to receive deductions? In paragraph 7 of Art. 226 of the Tax Code of the Russian Federation states that the total amount of tax calculated and withheld by a tax agent from a taxpayer, in respect of which he is recognized as a source of income, is paid at the place of registration of the tax agent in the tax authority. Therefore, in this case, personal income tax is paid at the place of registration of the organization, and not the employee.
As for the provision of deductions (other than standard ones), as a general rule, they are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period. Based on paragraph 2 of Art.

Is it possible to get a job without having a residence permit

But any employer has the right to report a violation of the registration regime, because the lack of registration will be revealed at the time of filing documents for employment. And then the penalty can not be avoided. In addition, the citizen of the Russian Federation himself must understand that the lack of registration will make it difficult to tax and pension contributions, so many employers, in fact, will not want to complicate their lives when hiring a person without registration. Therefore, the best way out is to register at the place of stay, it costs nothing, is done very quickly and makes life easier.
Registration form: Required documents and methods of filing an application No state duty is charged for issuing a certificate of registration, this procedure is absolutely free.

The employee is registered in another city

At the same time, if a citizen of another country lives in a hotel, hotel, tourist complexes, then the host party assumes the obligation to register. Lack of registration is equated to an administrative offense and is subject to a fine of up to 5 thousand, while the obligation of immediate registration is imposed. A property owner who allows an unregistered person to live will also be fined up to 7,000. If a legal entity provided housing to an unregistered citizen, then a fine legal entity can be appointed in the amount of 250 to 700 thousand rubles.
For foreign citizens, the lack of registration can result in a measure up to expulsion from the country with a subsequent ban on entry. That is why it is recommended to obtain a written explanation from the Ministry of Finance in this regard.

Where is personal income tax paid if the employee is registered in another region?

Although our practice of working on relocation projects shows that employers do not put forward strict requirements for having a residence permit in St. Petersburg or the Leningrad Region, nevertheless, there are exceptional positions that imply liability, - explains Natalia Galochkina, divisional manager of ANCOR Banks, Financial Services ". “For example, it is very difficult for an accountant to get a job without a local permanent registration.” Lawyers unanimously declare: any requirements from the employer to the applicant about the presence of a local residence permit or registration are illegal. “The Labor Code of the Russian Federation (Article 65) provides a list of documents presented by an employee when hiring or concluding an employment contract,” explains the head of the legal department law firm"Bachurin and Partners" Ekaterina Averyanova.

Is it possible to be registered in one city and work in another

Labor Code of the Russian Federation);

the procedure for confirming the production nature of trips (movements).

The amount and procedure for reimbursement of expenses can also be prescribed in employment contracts with specific employees. Similar explanations are given by Rostrud in a letter dated December 12, 2013 No. 4209-TZ and the Ministry of Finance of Russia in a letter dated October 25, 2013 No. 03-04-06 / 45182. As documents confirming the production nature of trips, movements (destinations, goals), you can use travel logs, route sheets, etc.

n. Unlike business trips, it is not necessary to issue personal documents (travel order, official assignment, travel certificate) for each trip (movement) of employees with a traveling (mobile) nature of work.
Article 65 of the Labor Code of the Russian Federation also establishes that in some cases the need to present additional documents when concluding an employment contract may be provided for by the Labor Code of the Russian Federation, other federal laws, decrees of the President Russian Federation and decrees of the Government of the Russian Federation. It is prohibited to demand other documents. Accordingly, the employer cannot be held liable for employing a citizen of the Russian Federation who is not registered at the place of residence, since such actions do not constitute an administrative offense. Administrative liability under Article 19.15. Code of the Russian Federation on administrative offenses a citizen of the Russian Federation residing at the place of residence without registration can be involved.

If the employee is registered in another city and works in another

Attention

At the same time, such employees periodically visit the office of the organization, where they report on completed tasks, draw up various documents, take goods, and receive wages. In the employment contract with such an employee, it is necessary to provide for the condition that his work is of a traveling nature in the territory of a certain city. At the same time, the employee does not need to pay for each trip separately, because constant movement is the usual mode of his work.

Info

As a rule, allowances are set for the traveling nature of work. For an employee working in another city, you can create a separate subdivision. In accordance with Article 11 of the Tax Code, any subdivision, territorially separated from the organization, in which stationary workplaces are equipped, can be isolated.

The workplace is considered stationary if it is created for a period of more than one month. Such rules are established in Article 11 of the Tax Code of the Russian Federation. A place is recognized as a worker:

where the employee should be or where he needs to arrive in connection with his work;
which is directly or indirectly under the control of the employer.

This is stated in article 209 Labor Code RF.

Homeworkers perform work at their place of residence (Article 310 of the Labor Code of the Russian Federation). Residential premises of citizens are inviolable (Article 3 Housing Code RF), therefore, the organization cannot control the actions of the homeworker related to the performance of his job duties. Thus, the dwelling of a homeworker is not recognized as a stationary workplace.

ENVD. Reporting when applying UTII The UTII declaration is submitted by the entrepreneur to the tax authority of the constituent entity of the Russian Federation, in which he is registered as a UTII payer. carrying out such activities, it is here that he is registered as a UTII payer. He submits a declaration on the simplified tax system for IP at the place of residence. Residents of Moscow were allowed to take driver's license exams regardless of their place of residence dp.ru This is a far-fetched reason on the part of the employer, Elena Ilyina, financial director of the 1000 personnel recruitment agency, is sure. After all, in fact, if an employee is “lost”, then registration will not help much if the employee does not live at this address.
Passport or other identification document must be in the possession of the employee in without fail. The presence in the passport of a citizen of the Russian Federation of local registration is not a prerequisite for hiring such a citizen. “The registration requirement is illegal: it is not related to professional competence and therefore cannot be a reason for refusing to employ an employee,” says Olga Duchenko, lawyer of the corporate and arbitration practice at Kachkin and Partners law firm. “The refusal of an employer to conclude an employment contract with a person who is a citizen of the Russian Federation, on the grounds that he does not have registration at the place of residence, stay or location of the employer is illegal, since it violates the right of citizens of the Russian Federation to freedom of movement, choice of place of stay and residence, guaranteed by the Constitution RF,” says Ekaterina Averyanova.

Our organization (Moscow) wants to hire an employee from another region (city) as a sales representative (manager) to work in the specified region. The employee is registered in the specified region. Questions: 1. Can we hire him as an individual without registering a representative office (separate subdivision) in the IFTS of that region.2. If so, how to arrange it correctly so that we pay him a salary through our organization in Moscow, pay him certain expenses and report for him and his activities as part of the reporting submitted by our organization at the place of registration in Moscow.3. In this case, is it necessary for the employee to arrange a business trip from Moscow to the region and pay, in addition to salary, compensation for certain expenses, also “travel allowances”?4. How should and should the hired employee in this case additionally report to the IFTS (funds) at the place of registration for his work in our organization.

The Labor Code provides for a special category of workers - remote workers. Whether or not a separate subdivision arises is a matter of organizing the work of an employee. If you rent a room for a period of more than 30 days to perform his work, then most likely a separate subdivision arises, and, as a result, there is an obligation to register it with the tax office. If the employee will work at home or on the road around the city, then a separate subdivision does not arise.
Conclude an employment contract with the employee. Upon admission, ask to provide the usual set of documents: an identity document, SNILS, education documents. Recording in the work book when working remotely is not mandatory. Documents can be signed in the personal presence of the employee, documents can be exchanged by mail. And you can - with the help of electronic digital signatures. An employment contract can provide for compensation for expenses for Internet services, use of personal property, etc. You can pay expenses in the usual way - through a sub-report. In this case, it will be necessary for the employee to send original documents confirming expenses by mail.
No, for an employee, the place of work can indicate his home address. Therefore, no business trips in this situation arise and payments travel expenses not required. Another thing is if the employee is sent to perform his duties in another area - then it will be necessary to arrange a business trip.
In this case, it is not necessary to submit any reports to the Federal Tax Service Inspectorate or funds at the employee's place of work. The employer must account for all employees at the location of the organization.

How to formalize an employment relationship with a remote employee

There are two ways for an employee to work outside the office:
- home work;
- remote work.

The differences between home work and remote work are given in the table.

Remote employees are subject to the general norms of labor legislation (part 3 of article 312.1 of the Labor Code of the Russian Federation).

At the same time, labor relations with such employees have their own characteristics, which are regulated by:

chapter 49.1 of the Labor Code of the Russian Federation;
Law of April 6, 2011 No. 63-FZ, which describes the procedure for obtaining an electronic signature and exchange electronic documents between employee and employer.

Suppose a person lives (permanently or temporarily) abroad or stays outside the territory of Russia. In this case, it is impossible to conclude an employment contract on remote work; a civil law contract should be drawn up. And this applies to both Russians and foreign citizens (stateless persons).

The reason is simple - the labor legislation of our country does not apply outside of Russia. The employer cannot provide safe working conditions with all the desire. And if so, then the requirements of articles and the Labor Code of the Russian Federation are violated.

Such clarifications are given in the letters of the Ministry of Labor of Russia of February 17, 2016 No. 14-2 / B-125 and Rostrud of February 26, 2016 No. ТЗ / 437-6-1.

Situation: whether remote employees should be included in the staff of the organization

Yes need.

The staffing table reflects the structure, staffing and staffing of the organization's employees (, section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1). Labor legislation does not establish any exceptions for the inclusion of positions (professions) of remote employees in the staff list. Thus, remote employees must be included in the staff of the organization.

Situation: whether a separate subdivision arises at the place of work of a remote employee

No, it doesn't.

It is explained like this.

Recruitment

A remote employee must submit the same package of documents for employment as a regular employee. The difference is that a remote employee can submit these documents not only in person, but also in electronic form (part 3 of article 312.2 of the Labor Code of the Russian Federation).

If an employee submits documents to in electronic format, the organization may additionally require that notarized copies be sent by registered mail with notification (part 3 of article 312.2 of the Labor Code of the Russian Federation).

For its part, the employer, even before concluding an employment contract, must familiarize the employee with the local acts (Labor Regulations, Regulations on Bonuses, etc.) of the organization. This can be done by exchanging electronic documents with an electronic signature between the employer and the remote employee. This follows from the provisions of part 5 of article 312.1, part 5 of article 312.2 of the Labor Code of the Russian Federation, Law of April 6, 2011 No. 63-FZ.

Further, formalize the relationship according to the general rules established by labor legislation, in compliance with the requirements of the Labor Code of the Russian Federation. Namely:

The relationship between a remote employee and an employer is regulated by an employment contract (Art. , Labor Code of the Russian Federation). When making it, be guided by:
- general rules for concluding a contract;
- special rules that relate to labor relations with remote employees ().

It is not necessary to start a work book for a remote employee, even if the employee gets a job for the first time. Write down the agreement to refuse to issue and fill out the book in the terms of the employment contract.

In the absence of information about remote work in work book main document confirming labor activity and the length of service of the remote employee, there will be his copy of the employment contract.

Such rules are established by part 6

If the employee still wishes to have a record of remote work entered in his work book, he should:
- or bring a work book in person;
- or send the booklet to the employer by registered mail with notification.

Such rules are established by part 7 of article 312.2 of the Labor Code of the Russian Federation.

The current legislation does not require to indicate the remote nature in the employment record in the work book. Therefore, make an entry in the general manner (Instructions approved by the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69).

As a general rule, if an employee gets a job for the first time, then the employer is obliged to issue him an insurance pension certificate (clause 3, article 9 of the Law of April 1, 1996 No. 27-FZ).

However, when hiring a remote employee, an employment contract with which is concluded by exchanging electronic documents, the special order. Such an employee applies to the territorial office pension fund Russian Federation and receives a certificate independently (part 4 of article 312.2 of the Labor Code of the Russian Federation).

The employee transfers the received certificate to the employer in electronic form, as well as other documents that he presented when applying for a job (part 3 of article 312.2 of the Labor Code of the Russian Federation).

Mode of work and rest

The remote employee sets the mode of working time and rest time at his own discretion. But if the nature of the work requires the employee to perform work on certain days or hours, then the specific mode of work should be fixed in the employment contract or additional agreement to him. For example, in the contract you can make an entry: “The employee is set to work from 8.00 to 17.00. The duration of the lunch break is 1 hour. The specific time of the lunch break is set at the discretion of the employee. This conclusion follows from the totality of the provisions of the articles, the Labor Code of the Russian Federation.

Provide annual and other types of leave to remote employees according to general rules. At the same time, fix the procedure for granting holidays (types, duration) in the employment contract (). For example, an entry in the contract may look like this: “The employee is provided with an annual basic paid leave of 28 calendar days according to the holiday schedule.

Electronic Document Interchange

If a remote employee needs to apply to the employer with a statement, provide explanations or transfer other information, then he can do this in electronic form (for example, by e-mail), certifying their appeal with an electronic signature.

For electronic exchange documents, both the employee and the employer must have an enhanced qualified electronic signature. Such signatures are issued in specialized certification centers.

Also, a remote employee may need copies of documents related to work. If the employee's application does not expressly state that the documents can be provided electronically, the employer should send them by registered mail with notification. In any case, copies must be sent no later than three working days from the date of receipt of the request from the employee.

This procedure is provided for in Article 312.1 of the Labor Code of the Russian Federation.

Insurance payments

A remote worker has the right to receive all insurance payments on a general basis: hospital allowance, maternity allowance, etc. To receive them, the employee sends the employer the relevant original documents (disability certificates, certificates) by registered mail with notification.

Such rules are established by parts 6–8 of Article 312.1 of the Labor Code of the Russian Federation.

The company is registered and located in one city - now a representative was needed in another. We do not want to open a branch or representative office. How to formalize an employment relationship with an employee?

Answer

To hire an employee in another city, you need to create a stationary workplace or conclude an agreement on home or remote work. The procedure for applying for a job is standard.

The location of the employee and the employer does not affect the possibility of concluding an employment contract: the Constitution of the Russian Federation proclaims freedom of labor. However, the use of the labor of workers who live in other cities has its own peculiarities.

How to write working conditions

Most often in such cases, organizations create branches and representative offices. As a place of work in the employment contract, a separate structural unit and its location are indicated (paragraph 2, part 2, article 57 of the Labor Code of the Russian Federation).

If there is no separate subdivision in the city where the potential employee lives, there are two ways to solve the problem.

Option 1. Create a fixed workspace.

To do this, rent a room in which the employee will perform his duties.

A work place is a place where an employee should be or where he needs to arrive in connection with work and which is directly or indirectly under the control of the employer (part 6 of article 209 of the Labor Code of the Russian Federation). A place is considered stationary if it is created for a period of more than a month.

Please note: the tax legislation equates the creation of a stationary workplace with the formation of a separate structural unit. A separate subdivision of an organization is any territorially separate subdivision, at the location of which stationary workplaces are equipped (part 2 of article 11 of the Tax Code of the Russian Federation). Therefore, you will have to:

1. Put a stationary workplace, since it is recognized as a separate structural unit, for tax accounting at its location (clause 1, article 83 of the Tax Code of the Russian Federation).

2. Notify in writing to the territorial bodies of the Pension Fund of Russia and the FSS of Russia at the location of the organization that they have created a separate subdivision (clause 2, part 3, article 28 federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Fund health insurance and territorial funds of obligatory medical insurance). This must be done regardless of whether the insured registered at the location of a separate structural unit in the PFR and the FSS or not.

3. Register the insured at the location of its separate structural unit in the territorial body of the PFR, the FSS of Russia. This is required if the separate subdivision has a separate balance sheet, current account and accrues payments and other remuneration in favor of individuals (clause 12 of the Procedure for registration and deregistration in territorial bodies Pension Fund of the Russian Federation of policyholders making payments individuals, approved Resolution of the Board of the Pension Fund of the Russian Federation of October 13, 2008 No. 296p, clause 2, part 1, art. 2.3 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”).

Option 2. Conclude an agreement on home work or remote work.

In this case, the company does not create a stationary workplace and is not required to register with the tax authority at the employee's place of work (letter of the Ministry of Finance of Russia dated May 24, 2006 No. 03-02-07 / 1-129).

Articles 24 and 25 of the Constitution of the Russian Federation guarantee the inviolability of the home and non-interference in personal life. Therefore, the dwelling of a homeworker cannot be under the control of the employer, either directly or indirectly. The employee's home does not fall under the definition of a workplace, which is given in Art. 209 of the Labor Code of the Russian Federation.

Read helpful articles

Hello Alexandra, you did not specify what kind of work the employee will perform. District coefficients do not apply to all jobs.

at the place of work of even one person, the employer is obliged to register a separate subdivision. This was indicated in the Letters of the Ministry of Finance of Russia dated 05.08.2005 N 03-02-07 / 1-211, the Ministry of Taxes of Russia dated 04.29.2004 N 09-3-02 / 1912, Federal Tax Service of Russia for Moscow dated October 20, 2010 N 16-15/110055 and dated March 31, 2010 N 16-15/033302@.

A workplace is a place where an employee must be located or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer (part 6 of article 209 of the Labor Code of the Russian Federation).

A workplace created for a period of more than one month is considered stationary (clause 2, article 11 of the Tax Code of the Russian Federation).
Separate subdivisions can transfer payments to the budget at their location (paragraph 2, article 19 of the Tax Code of the Russian Federation). At the same time, by virtue of Art. 19 of the Tax Code of the Russian Federation, separate subdivisions are not independent tax payers. Separate subdivisions transfer tax payments in the manner and terms in accordance with general rules payment of taxes by the taxpaying organization.

Article 316 of the Labor Code of the Russian Federation says:

"The size of the district coefficient and the procedure for its application for calculating the wages of employees of organizations located in the regions of the Far North and equivalent areas are established by the Government of the Russian Federation. Authorities state power constituent entities of the Russian Federation and local self-government bodies have the right, at the expense of the budgets of the constituent entities of the Russian Federation and budgets, respectively municipalities establish higher district coefficients for government agencies subjects of the Russian Federation, public institutions subjects of the Russian Federation, local authorities, municipal institutions. Regulatory legal act subject of the Russian Federation can be established size limit increase in the district coefficient established by the municipalities that are part of the constituent entity of the Russian Federation."

It is enough to prescribe the location of the workplace and the amount of wages in the employment contract. And about the district coefficient, write that “it is calculated in accordance with the norms of labor legislation”

Articles 315 - 317 of the Labor Code of the Russian Federation for persons working in the regions of the Far North and equivalent areas provide for the application of regional coefficients and percentage bonuses to wages, the amount of which is established by the Government of the Russian Federation. Similar norms are provided for by Articles 10 and 11 of the Law of the Russian Federation of February 19, 1993 N 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Localities."

Do I need to open an isolation room if the work is in another city?

An organization has a separate subdivision if it has created at least one stationary workplace geographically remote from it. In what cases should an organization register with the tax office and how to do this?

Question: Our company worked for 4 months in another city, the same employees went to work in another city by business trips for 2 weeks there, 2 weeks here. One employee worked permanently in another city (he is also registered there). The separate division did not open. Is this a violation? If so, what consequences can be expected from the regulatory authorities?

Answer: This is a violation if an organization, sending an employee on a business trip to another enterprise, equips stationary workplaces there. If the organization does not create and equip stationary workplaces for employees, then a separate subdivision does not arise.

An organization has a separate subdivision if it has created at least one stationary workplace geographically remote from it (Article 11 of the Tax Code of the Russian Federation). The workplace is considered stationary if it is created for a period of more than one month. A worker is a place where an employee must be in connection with his work and which is directly or indirectly controlled by the employer (Article 209 of the Labor Code of the Russian Federation

paragraph 1 of Art. 83 of the Tax Code of the Russian Federation). Similar conclusions are made in the letters of the Ministry of Finance of Russia,, resolutions, etc.).

For conducting activities without tax registration (including at the location of a separate subdivision), inspectors may collect:

10 percent of the income received from this business, but not less than 40,000 rubles. (clause 2, article 116 of the Tax Code of the Russian Federation) - a fine for the organization;

From 2000 to 3000 rubles. - a fine for officials (clause 2, article 15.3 of the Code of Administrative Offenses of the Russian Federation).

What is the maximum length of stay for an employee on a business trip?

Situation: Does the organization have a separate subdivision if, during a business trip, its employee works for more than a month on the territory of another enterprise

Yes, it occurs if the organization equips a seconded employee with a stationary workplace. In the absence of a stationary workplace, a separate subdivision does not arise.

A subdivision is considered separate if it has two features:

territorial remoteness from the organization;
the presence of at least one permanently equipped workplace.

At the same time, the workplace is considered stationary if it is created for a period of more than one month. This is stated in paragraph 2 of Article 11 of the Tax Code of the Russian Federation.

A worker is a place where an employee must be in connection with his work and which is directly or indirectly controlled by the employer (Article 209 of the Labor Code of the Russian Federation). At the same time, the workplace is considered equipped if all conditions for the performance of labor duties are created for the employee. The period of stay of a particular employee at the stationary workplace created by the organization and the form of organization of work (shift method or business trip) do not have legal significance for registering a separate division.

Thus, if an organization, sending an employee on a business trip to another enterprise, does not create and equip a stationary workplace for him, it is considered that it has not created a separate subdivision. If, when sending an employee on a business trip, the organization equips a stationary workplace, then in this case it is obliged to put a separate division on tax records (clause 1, article 83 of the Tax Code of the Russian Federation).

Similar conclusions were made in the letters of the Ministry of Finance of Russia dated August 5, 2011 No. 03-02-07 / 1-279, dated April 10, 2009 No. 03-02-07 / 1-176 and confirmed by arbitration practice (see, for example, decision of the Supreme Court of the Russian Federation of November 2, 2015 No. 308-KG15-13591, decisions of the Arbitration Court of the North Caucasus District of July 21, 2015 No. A32-29169 / 2014, FAS of the Central District of July 3, 2014 No. A64-5102 /2013 and others).

The chief accountant advises: During a long business trip, a stationary workplace does not always appear. Therefore, the contractor organization may not register a separate subdivision during long-term work at the customer. The arguments are as follows.

Firstly, the territory where the employee is sent is controlled by the customer of the work. Secondly, if people work on dump trucks, then these are not stationary jobs. This follows from the Tax Code of the Russian Federation, Part 6 of Article 209 of the Labor Code of the Russian Federation, Clause 6.2 of SP 12-133-2000, introduced by the Decree of the Gosstroy of March 31, 2000 No. 26.

In what cases should an organization register with the tax office and how to do it

How to register separate divisions

At the location of each of its separate subdivisions, the organization must register with the tax authorities (paragraph 2, clause 1, article 83 of the Tax Code of the Russian Federation). * You can determine geographically which inspection to apply to on the official website of the Federal Tax Service of Russia.

Attention: if an application for registration of a separate subdivision is submitted late, then the organization faces a fine of 5,000 rubles. (Clause 1, Article 129.1 of the Tax Code of the Russian Federation). And for activities in an unregistered separate subdivision, the sanctions may be more severe.

For conducting activities without tax registration (including at the location of a separate subdivision), 10 percent of the income received from this business, but not less than 40,000 rubles, may be recovered from the organization. Such liability measures are provided for in paragraph 2 of Article 116 of the Tax Code of the Russian Federation.*

True, some courts recognize that in such a situation, the liability established by paragraph 2 of Article 116 of the Tax Code of the Russian Federation does not apply. According to the judges, the inspection can fine the organization for not reporting the creation of a separate subdivision either under paragraph 1 of Article 129.1, or under the Tax Code of the Russian Federation (see, for example, the ruling of the Supreme Court of the Russian Federation dated February 26, 2015 No. 305 -KG14-9035, resolutions of the FAS of the Ural District of December 28, 2015 No. F09-10484 / 15 and of the Moscow District of October 30, 2014 No. A40-130227 / 2013). However, the presence of such decisions does not mean that in similar situations the inspectors will not try to fine the company precisely under paragraph 2 of Article 116 of the Tax Code of the Russian Federation.

It is worth noting that if a separate branch is opened on the territory of the same tax office where the parent organization is located, then there are no penalties under paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation. In this case, the organization can be fined only for the fact that it did not submit to the tax office, where it is already registered, the documents necessary for tax control. The amount of the fine for the organization will be 200 rubles. (clause 1, article 126 of the Tax Code of the Russian Federation), and for its head - from 300 to 500 rubles. (). This position is reflected in the letter of the Federal Tax Service of Russia dated February 27, 2014 No. SA-4-14 / 3404.

3. From the Code of the Russian Federation on Administrative Offenses

Article 15.3. Violation of the deadline for registration with the tax authority 121

1. Violation of the established deadline for filing an application for registration with a tax authority
shall entail a warning or the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles.1

2. Violation of the established deadline for filing an application for registration with a tax authority, associated with the conduct of activities without registration with a tax authority, -6
shall entail the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles.*
Note. Administrative responsibility established for officials in this article, articles 15.4