In order for a legal entity to carry out part of its functions outside its location, it can create territorially separate structural divisions.

Representative office I is a separate division of a legal entity located outside its location, which represents the interests of the legal entity and protects them (Clause 1 of Article 55 of the Civil Code of the Russian Federation).

Branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of representative office (Clause 2 of Article 55 of the Civil Code of the Russian Federation).

Representative offices and branchesare not legal entities . They are endowed with property by the legal entity that created them and act on the basis of the provisions approved by it. Such provisions do not apply to the Federal Housing Development Fund in accordance with clause 10 of Art. 2 Federal Law of the Russian Federation dated July 24, 2008 No. 161-FZ “On promoting the development of housing construction.”

The heads of representative offices and branches are appointed by the legal entity and act on the basis of its power of attorney. According to paragraph 20 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 6, Plenum of the Supreme Arbitration Court of the Russian Federation 07/01/1996 “On some issues related to the application of Part 1 of the Civil Code of the Russian Federation” the corresponding powers of the head of the branch (representative office) must be certified by a power of attorney and cannot be based only on the instructions contained in the constituent documents of the legal entity, regulations on the branch (representative office), etc., or appear from the situation in which the head of the branch operates.

Representative offices Andbranches must be listed in the unified state register legal entities (Clause 3 of Article 55 of the Civil Code of the Russian Federation).

6. Reorganization of legal entities: concept, methods, procedure and legal consequences

During reorganization legal entity his rights and obligations in full - in the order of universal succession - transferred to other entities created as a result of the reorganization, or all property of a legal entity is divided between reorganized and new legal entities.

6.1. Forms of reorganization

Clause 1 Art. 57 Civil Code of the Russian Federation, Art. 58 of the Civil Code of the Russian Federation identifies the following forms of reorganization of a legal entity:

1) merger several legal entities into one, in which all previously existing legal entities are terminated. When legal entities merge, the rights and obligations of each of them are transferred to the newly emerged legal entity.

2) accession one legal entity to another, in which the merging legal entity is terminated, and the merging one continues to operate. When a legal entity merges with another legal entity, the rights and obligations of the merged legal entity are transferred to the latter.

3) separation into several legal entities, in which the divided legal entity ceases to exist. When a legal entity is divided, its rights and obligations are transferred to the newly created legal entities in accordance with the transfer deed.

4) selection from the composition of a new legal entity, when the previously existing legal entity also continues to operate. When one or more legal entities are separated from a legal entity, the rights and obligations of the reorganized legal entity are transferred to each of them in accordance with the transfer act.

5) transformation one legal entity into another by changing its legal form. When a legal entity of one organizational and legal form is transformed into a legal entity of another organizational and legal form, the rights and obligations of the reorganized legal entity in relation to other persons do not change, with the exception of the rights and obligations in relation to the founders (participants), the change of which is caused by the reorganization.

According to clause 1 art. 57 Civil Code of the Russian Federationallowed reorganization of a legal entitywith a simultaneous combination of its various forms provided for in the first paragraph of this paragraph. Reorganization with the participation of two or more legal entities, including those created in different organizational and legal forms, is allowed , if the Civil Code of the Russian Federation or other law provides for the possibility of transforming a legal entity of one of these organizational and legal forms into a legal entity of another of these organizational and legal forms. Restrictions on the reorganization of legal entities may be established by law.

A limited liability company has the right to have branch and/or representation. In order to understand what suits you best, you need to understand the concepts of branch and representative office.

What is a branch of LLC

For example, a Limited Liability Company is registered in Moscow, and is also registered there with the territorial tax office and carries out business activities, for example, trading pharmaceutical products. In this case, the branch located in Novosibirsk also has the right to carry out direct trade and receive for this cash to your separate checking account. The representative office, in this case, has the right only to inform customers about the activities of the Company; all other interactions (conclusion of contracts, settlements) take place directly between the LLC and the client, let’s say, the involved representative office.

Creation of a branch and representative office

Branches and representative offices are created only on the basis of a decision General meeting members of an LLC or sole participant. When making a decision to create a branch or representative office at the General Meeting of Members of the Company this issue must vote at least two-thirds (2/3) of the total number of votes. The charter of an LLC may provide for a different ratio of votes for making a decision on the creation of a branch or representative office.

The creation of a branch or representative office requires full compliance with the requirements of the Law on Limited Liability Companies and the Civil Code. It should also be remembered that if a branch or representative office is created on the territory of a foreign state, then they must be created in accordance with the requirements of the legislation of that state. Further ongoing activities are also carried out in compliance with current legislation foreign state in whose territory the branch or representative office is located.

Activities of the branch and representative office of LLC

Since branches and representative offices of a Limited Liability Company are not separate legal entities, they carry out their current activities on the basis of regulations that are approved by the Company.

When established, branches and representative offices are endowed with property transferred to them by the Company. Further, the branch has the right to acquire other property and record it on its balance sheet.

Heads of branches and representative offices are appointed only by decision of the Company. The heads of branches and representative offices carry out current activities on the basis of a power of attorney issued by the Company.

The activities carried out by branches and representative offices occur on behalf of the Company that created them. Also, the Company itself bears full responsibility for their activities.

Registration of a branch or representative office

As written above, the decision to create a branch or representative office must be made by the General Meeting of Participants of the Company or its the only participants. Such a decision must be reflected in the Minutes of the General Meeting (if there are two or more members of the Company) or the Decision of the sole participant.

It is also necessary to amend the Company's Charter and reflect in it information about the branch or representative office. This information includes:

The name of the branch or representative office, for example Branch of Romashka LLC in Novosibirsk.

Address of the location of the branch or representative office.

It is also necessary to prepare and notarize an Application for Amendments to the constituent documents of a legal entity in form P13001. This form must be filled out front page, sheet K and sheet M.

• Application on form P13001
• Protocol or decision on establishing a branch/representative office
• Charter in the new edition
• Receipt for payment of state duty (800 rubles)
• Documents confirming the address of the location of the branch or representative office (lease agreement or letter of guarantee from the owner).

For third parties, a branch or representative office is considered created from the moment the registration authority makes an entry in the Unified State Register of Legal Entities about the creation of the branch or representative office.

Key words: branch, representation, OOO

Species separate divisions legal entity, in accordance with the provisions of the Civil Code of the Russian Federation, and their legal status

The current legislation of the Russian Federation gives legal entities certain rights, the list of which includes the right to create their own separate division located in a place different from the location of the main organization.

A legal entity has the right to allocate its property to separate divisions. In this case, the activities of this unit will be based on certain rules and regulations previously created and approved by the legal entity.

Types of separate divisions:

• representation. Their main function is to represent the interests of the main organization and ensure their protection;
• branch - is a separate division of a legal entity, endowed with full rights to perform either all of its main functions, or only a few.

Subsidiaries are not classified as separate divisions.

The heads of branches and representative offices are elected and appointed by the legal entity.

Moreover, before approving a particular position, the manager must make appropriate changes to the organization’s charter.
The current civil legislation of the Russian Federation gives the branch a broader legal status when compared with the status of a representative office.

For example, the list of rights of branches includes the ability to carry out various legal actions aimed at implementing the tasks set by the main organization.

While the legal status of the representative office implies only the representation of the interests of the organization in a specific territorial area. But despite this, none of them has the status of a legal entity.

The concept of a branch of a legal entity, its rights in accordance with the Civil Code of the Russian Federation

The concept of “branches” defines them as separate divisions created in accordance with the will of a legal entity, whose responsibilities include representing the interests of the main organization.

Since branches do not have their own legal status as a legal entity, it is vested with rights by the main organization. The list of branch rights may include quite a lot of powers, for example:

• concluding contracts and registering agreements with counterparties, as well as making changes and additions to the content of documents;
• hiring new people, preparing all necessary documents;
• search for new counterparties.

The concept of “branch rights” may include many other powers. The main aspect is that the charter of a legal entity must necessarily contain a list of the rights of each branch, as well as other necessary information, for example, location, list of property, legal status of the unit, its position, procedure for making changes, responsibility, etc.

The list of main functions for a branch is also established by the legal entity independently. The set of powers may completely coincide with the powers of the main organization, or may differ significantly from it.

At any time, the management of a legal entity can make changes to the organization’s charter, limiting the powers of branches, or, conversely, grant them additional rights.

Representation of a legal entity, concept and rights of a division

The concept and legal status of a representative office of a legal entity is enshrined in the current Civil Code of the Russian Federation. Legal status representative office coincides with the position of a branch - it is also not a legal entity.

The rights and functions of the representative office are practically enshrined in the very name of this separate division. It represents the interests of the legal entity and does everything to ensure their constant protection.

All data on the representative office must be entered into the charter of the legal entity before the registration of a separate division occurs.

To begin the functioning of a representative office, it is provided with the necessary property. In certain situations, for example, when administrative liability has been imposed on a legal entity, this property may become the object of foreclosure.

The permanent activities of the representative office are based on the provisions created and approved by the legal entity. If necessary, these provisions may be amended as necessary.

The head of the representative office acts on the basis of a power of attorney drawn up and signed by the legal entity. At the same time, all participants in civil transactions who enter into legal relations with the representative office, in fact, cooperate with the legal entity through an individual - the head of the representative office.

The procedure for appointing the head of a separate division, the scheme for amending the Charter

The procedure for creating a separate division requires a clear knowledge of the procedure and various nuances of this area, since compliance with current rules and regulations is very important here.

The initial stage is the decision to create one or several separate divisions by the management of the company. This is followed by approval and registration of the Regulations on the creation of a representative office or branch.
The organization must then make all mandatory changes to the Charter.

It must contain information about absolutely all separate divisions. In this case, registration must be completed, otherwise the entries in the charter will not have any legal force.

The next step will be the appointment of a manager. Data about it must also be included in the charter of the legal entity. After which a corresponding order is issued to hire a person for a position, and an employment contract is concluded with him.

The final step in appointing the head of a branch or representative office will be the creation of a power of attorney, on the basis of which his work will be carried out.

Subsidiaries are created according to a slightly different scheme, since they are independent legal organizations.

Then you need to visit the tax authority and register. In this case, the taxpayer organization must be registered not only at its location, but also at the location of all separate divisions of the company.

After submitting information to the tax authority, registration of a separate division will be completed.

Regulations on the branch, representative office and work of the head of the unit by proxy

The regulations on a branch or representative office are a document that clearly defines the scope of activity of this unit, establishes its rights and obligations, as well as its management scheme.

The regulations can rightfully be called the main document on the basis of which all activities of the organization are carried out.

It must contain the following information: data on the exact location of the branch or representative office, information about the seal, data on the method of management, the procedure for notifying and informing the unit, acceptable deadlines, etc. It is very important to describe in detail the procedure for bringing important information up to management.

The work of the head of the unit can be carried out exclusively on the basis of a power of attorney, which was issued to him by the management of the main organization.

The execution of the document is the most important point. It must bear the seal of the organization and the signature of the manager or other authorized person, as well as the date when the document was issued.

The main difference between a power of attorney and a regular employment contract is that it should define not the rights and responsibilities of the manager, but a list of his powers with which he is vested. Very often, these powers include resolving issues related to the current activities of the unit, concluding contracts, including labor contracts, participating in various transactions, opening bank accounts, etc.

Since separate divisions are not legal entities, therefore, they do not have the right to personally conclude transactions with the counterparty, which means that they act only as intermediaries on behalf of the management of the main organization.

Branches and representative offices of legal entitiespersonsallow the latter to operate simultaneously in several regions of the country, while remaining registered at the main address. The similarities and differences between these elements of organizations are described in our material.

Representative office, branch or separate division - what's the difference?

Branch and representative office of a legal entity (hereinafter also referred to as FIP) Art. 55 of the Civil Code of the Russian Federation calls them separate units. Thus, the main difference between a separate division and a branch or representative office is that the second and third are only special cases of the first, i.e., the concept of “separate division” here is general (generic).

The Civil Code of the Russian Federation does not disclose this concept, but tax legislation establishes that any division that is geographically separated from the organization and has at least 1 stationary office is recognized as separate. workplace. Moreover, a separate division is not necessarily a representative office or a branch; in practice, business entities often create divisions of other forms:

• offices;
• departments;
• points;
• centers;
• stations, etc.

The Ministry of Taxes of Russia (now the Federal Tax Service) also previously spoke out on this issue, determining that each separate division, regardless of its name, is either a branch or a representative office if it meets the criteria specified in Art. 55 of the Civil Code of the Russian Federation (see letter “On the procedure for payment by branches...” dated 03/02/1999 No. VG-6-18/151@).

However, there is also the practice of creating divisions that are isolated not only and not so much from the organization itself, but from specific branches and representative offices of legal entities. According to this scheme, for example, additional branches of banking organizations operate successfully. Thus, guided by the principle of civil law “what is not prohibited is permitted,” we can recognize the legitimacy of the creation of other divisions, and not just private enterprises. At the same time, we should not forget that tax legislation pursues completely different goals than civil ones, therefore the existence of such units in an organization is important only from the point of view of tax legislation.

What makes branches and representative offices similar?

To more accurately understand the differences between FIPs, let us first consider their common features.

It was already mentioned above that branches and representative offices of a legal entity are territorially separate from the main organization. The Civil Code of the Russian Federation clarifies this feature, indicating that the unit must be located outside the location of the organization. This clarification assumes that the territory where the branch or representative office is located is under the jurisdiction of another tax authority, i.e., not the one in which the organization is registered.

In addition to what is indicated, branches or separate divisions - representative offices have a number of other common characteristics:

1. At least one common goal is to represent the interests of the company (the branch, performing the functions of the company, in one way or another represents its interests).
2. They are not recognized as independent organizations.
3. Individual entrepreneurs are provided with the property necessary for their functioning, which belongs to the parent organization.
4. The activities of branches and representative offices of legal entities are carried out on the basis of regulations about them, which indicate their goals, competence, structure, management bodies, liquidation procedure, etc.
5. Persons holding positions of management of private entrepreneurs act exclusively on the basis of powers of attorney issued by the parent organizations.

Is it mandatory to indicate branches and representative offices in the charter?

Previous version of Art. 55 of the Civil Code of the Russian Federation contained a requirement for the mandatory inclusion of information about branches and representative offices of legal entities in the organization’s charter. Starting from 09/01/2014, there is no such requirement; it is only stated that such information is included in the Unified State Register of Legal Entities (which corresponds to subsection “n”, paragraph 1, article 5 of the law “On state registration legal entities..." dated 08.08.2001 No. 129-FZ). Information about separate divisions other than private enterprises is not included in the specified register.

From the above it follows that when closing a branch or representative office that is not specified in the charter, you no longer need to make changes to the charter and, therefore, pay a state duty for this. It is enough just to change the information in the register, for which you need to fill out and submit to the tax authority an application on form No. P14001 (approved, like form No. P13001, by order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/25@).

True, in practice this is not yet possible, since form No. P14001 is still not brought into line with the innovations of the Civil Code of the Russian Federation (it does not contain such a reason for making changes to the register as the liquidation of a private enterprise). In this regard, organizations are forced to use form No. P13001 until appropriate changes are made (letter of the Federal Tax Service dated 03/06/2015 No. SA-4-14/3666@).

Representative offices and their differences from branches

The difference between representative offices and branches of legal entities is most clearly expressed in the nature of the tasks they face. The purpose of the former is to represent the interests of the company, as well as their protection, which is expressed in the powers granted to such divisions.

So, on behalf of the organization, the head of the representative office (and/or his other employee):

• looks for counterparties (suppliers, buyers, etc.);
• makes deals;
• accepts complaints;
• draws up and submits statements of claim, etc.

Thus, the employees of this unit only represent the organization in relations with third parties - and this is where its powers are limited. The representative office is not directly engaged in economic activities, i.e. it does not provide services, perform work, or produce goods.

What is the purpose of branches, how else do they differ from representative offices?

The branch is intended to carry out the functions of the parent organization in whole or in part. Civil Code of the Russian Federation, except Art. 55, nowhere else mentions the functions of a legal entity. It is logical to assume that we are talking about the types of activities that the organization carries out and which are recorded in the Unified State Register of Legal Entities. At the same time, it is not at all necessary that the parent organization carry out one or another type of activity implemented by the branch; in practice, the main thing is that it has the right to engage in it.

For example, a plant located in Zelenograd has the right to carry out activities such as the production of paper and cardboard, but in fact only produces paper. Cardboard production is carried out in a branch of this plant in Yekaterinburg. At the same time, the representative office in Moscow is searching for clients and concluding contracts with them for the supply of both paper and cardboard.

IMPORTANT! As a rule, a branch is allocated to a separate balance sheet; the organization opens a separate current account for it and, if desired, orders a seal. Opening a representative office does not require these actions.

In addition, the branch always performs the functions of a representative office (see FAS resolution Northwestern district dated October 30, 2003 No. A42-969/03-23).

Let's summarize. A separate division and a branch (representative office) are related as general and private. In this case, a representative office is needed only to represent the interests of the organization in a particular locality, while the branch is intended to carry out all or part of the statutory activities of the company.

Branches and representative offices are separate divisions located outside the location of the legal entity itself. They are not independent legal entities and are intended to expand the scope of action of the organizations that created them.

Based on the definition given in paragraph 4 of Art. 83 of the Tax Code of the Russian Federation, the following characteristics of a separate division can be distinguished:

• territorial isolation of property owned by an organization by right of ownership from the organization itself, regardless of the fact of documentary registration of the creation of the corresponding unit;
• the presence of jobs (and the legislator indicates a plurality of the latter) created for a period of at least one month; conduct of activities by the organization through the relevant division.
• When deciding on the creation of a separate division, it is necessary to establish the true meaning of isolation and its essential features.

In accordance with the provisions of the Tax Code of the Russian Federation, the concept of the location of an organization is not disclosed, therefore, taking into account the norms of Art. 11 of the Tax Code of the Russian Federation, the conceptual apparatus of civil law can be fully used here. By virtue of paragraph 2 of Art. 54 of the Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration. State registration of a legal entity is carried out at the location of its permanent executive body, and in the absence of one - another body or person having the right to act on behalf of a legal entity without a power of attorney. An address is understood as a set of details that determine the location of an object in space:

• name of the subject Russian Federation;
• name of the district, city, other populated area;
• street name;
• house and apartment number.

Thus, the fact of creating a separate division can be stated when creating stationary jobs at an address that does not coincide with the state registration address (and, therefore, location) of the organization. The difference between a representative office and a branch lies in the functions performed. Representative offices exclusively represent the interests of society and protect them, while the branch performs all or part of the functions of the parent company, including the functions of a representative office. A legal entity can enter into contracts both through a representative office and through a branch.

But only its branch has the right to conduct production or other economic activities carried out by a legal entity. Branches and representative offices carry out their activities by exercising the powers vested in them by decision of the parent organization. Therefore, responsibility for the actions of a branch (representative office) in all cases lies with the organization that founded them. A claim against an organization arising from the activities of its separate division is brought at the location of the latter, but a party to the case is the organization itself as a legal entity, as well as the recovery is made by the court from it or in favor of it. Also, here you should not forget about the obligation of the branch to bear the tax burden at its location and be sure to register for tax purposes. Failure to comply with these requirements will certainly lead to penalties from the fiscal authorities. For debts arising in connection with the activities of representative offices and branches, a legal entity is liable with all its property. The presence of representative offices or branches of an organization affects the content of its constituent documents.

Information about representative offices and branches must be contained in the company's charter. In this regard, the first stage in opening a representative office or creating a branch should be to make changes to the constituent documents of the legal entity itself. As a rule, the company's charter indicates the name of the branch or representative office and its location. The absence of such information in the constituent documents is the basis for administrative liability for officials of a legal entity (primarily those whose powers include making a notification) for unlawful actions related to failure to provide information for inclusion in the Unified State Register of Legal Entities. Branches and representative offices are not subject to state registration, since they are not independent legal entities. But their tax registration is required. In accordance with the Tax Code of the Russian Federation, a legal entity is required to register for tax purposes at the location of the branch or representative office within 30 days from the date of creation.

Currently, the following list of documents required for tax registration of a branch (representative office) of a Russian legal entity is provided:

• certificates of the organization (parent) on state registration, on tax registration and on state registration of changes (copies, notarized);
• constituent documents of the parent organization (charter, constituent agreement) with current amendments and additions (copies, notarized);
• letter of registration in the USRPO (statistics codes) of the parent organization (copy, notarized);
• protocols (decisions) approving the current editions of the constituent documents and all amendments to them (copies);
• protocol (decision) on the appointment of the current head of the organization (copy);
• decision of the competent body of the organization on the creation of a branch (representative office) at a specific address and on the appointment of the head of the branch (representative office);
• documents for the location of the branch (representative office) - lease (sublease) or cooperation agreement, certificate of ownership, lease;
• power of attorney for the head of the branch (representative office).

The heads of branches and representative offices carry out their activities on behalf of the legal entity on the basis of a power of attorney. The separate divisions themselves operate on the basis of regulations established by the legal entity. The composition of information to be disclosed in this document is determined by the parent organization independently. As practice shows, in such a provision it is advisable to provide at least the following sections:

• goals, objectives and functions of the branch (representative office);
• types of activities performed;
• management bodies of the branch (representative office);
• sources of property formation;
• the procedure for interaction with the bodies of the parent organization;
• control over the activities of the branch (representative office).

Of no small importance for the branch and representative office is its own personnel and labor policy, which consists in the formation of internal rules labor regulations, provisions on bonuses and wages, and also employment contracts, developed taking into account the local conditions of the branch or representative office. As for the property of a branch (representative office), it is formed from funds assigned to it by the organization, as well as (this applies to branches) acquired as a result of business activities. The branch disposes of the property received as a result production and economic activities, in accordance with the regulations and power of attorney provided by the legal entity that founded it. Despite the fact that the property is assigned to the corresponding branch or representative office, it is either owned by a legal entity or belongs to it on another legal basis.

In accounting, the specified property is reflected simultaneously both on the separate balance sheet of the branch or representative office and on the balance sheet of the legal entity. In fact, no legal entity has any practical significance, whether such property is on the balance sheet of the person himself, or whether it is formally transferred to the balance sheet of a branch or representative office. All the same, this property is the property of the legal entity that created the branch or representative office. The property of representative offices and branches may become the object of recovery by creditors of the legal entities that created them, regardless of whether this is related to the activities of these divisions or not. At the same time, for debts arising in connection with the activities of representative offices and branches, a legal entity is liable with all its property, and not only with that allocated to these divisions. Separately, it is worth noting the features of a branch (representative office) of a foreign legal entity, which is created for the purpose of conducting activities on the territory of Russia carried out outside its borders by the parent organization, and is liquidated on the basis of a decision foreign person- parent organization. State control over the creation, activities and liquidation of branches of a foreign legal entity is carried out through its accreditation in the manner determined by the Government of the Russian Federation. It must be remembered that a foreign legal entity may be denied accreditation in order to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, to ensure the defense of the country and the security of the state.

The criteria for such a refusal are clearly defined by current Russian legislation. As a rule, they are all obvious and based on universal human values ​​and morals. A branch of a foreign legal entity has the right to carry out entrepreneurial activity on the territory of the Russian Federation from the date of its accreditation and ceases business activities on the territory of the Russian Federation from the day it is deprived of this accreditation. In accordance with the Tax Code of the Russian Federation, branches and representative offices Russian organizations ceased to be independent taxpayers, and branches of foreign companies no longer commercial organizations recognized by the Tax Code as subjects of tax law. Branches and representative offices fulfill the obligations of the legal entities that founded them to pay taxes and fees in the territory in which these separate divisions perform the functions of the organizations that created them. The emergence of a separate division for the taxpayer due to the provisions of Art. 19 of the Tax Code of the Russian Federation and special norms of part two of the Tax Code of the Russian Federation gives rise to additional responsibilities related to determining the proper place for paying the relevant taxes.

The amount of personal income tax payable to the budget at the location of the separate division is determined based on the amount of income subject to taxation accrued and paid to the employees of this separate division. Separate divisions that have a separate balance sheet, current account and accrual payments and other remuneration in favor of individuals, fulfill the organization’s responsibilities for paying the unified social tax (advance tax payments), as well as the responsibilities for submitting tax calculations and tax returns at its location. The amount of tax (advance tax payment) payable at the location of the separate division is determined based on the size of the tax base related to this separate division. The amount of tax payable at the location of the organization, which includes separate divisions, is determined as the difference between the total amount of tax payable by the organization as a whole and the total amount of tax payable at the location of the separate divisions of the organization.

Insureds - organizations that include separate divisions, pay insurance premiums at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits individuals. An organization that includes separate divisions that have a separate balance sheet pays corporate property tax (advance tax payments) to the budget at the location of each of the separate divisions in relation to property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation, located on a separate balance sheet of each of them, in an amount determined as the product of the tax rate in force in the territory of the corresponding constituent entity of the Russian Federation in which these separate divisions are located, and the tax base (average value of property) determined for the tax (reporting) period in accordance with Art. 376 of the Tax Code of the Russian Federation, in relation to each separate division. Information on the amounts of advance tax payments, as well as the amounts of tax calculated based on the results of the tax period, is not reported by the taxpayer to its separate divisions, as well as to the tax authorities at the location of the separate divisions. late, established by Art. 80 of the Tax Code of the Russian Federation for filing tax returns for the corresponding reporting or tax period. When Russian legal entities open branches and representative offices abroad and create branches of foreign legal entities in Russia, the issue of double taxation arises.

In accordance with the legislation of many countries, the income of commercial organizations is subject to taxation, regardless of where it was earned, at the place of registration of the legal entity. At the same time, the state also collects taxes from branches of foreign legal entities carrying out economic activities on their territory. The only way to avoid double taxation is to conclude a bilateral agreement between the countries participating in the economic space, according to which the profit received by a branch abroad is taxed by the state in whose territory it carries out its business activities. Another state that has signed the treaty does not have the right to tax the profit of a legal entity received from the activities of a branch in a state party to the double taxation agreement. Often, the conclusion of such agreements does not depend on real economic conditions, but is determined by political aspects that harm business entities.