A separate unit is what? Separate subdivision: form, form and accounting

Many large enterprises open isolated units. What is this, explained in Art. 11, item 2 of the Tax Code. Let us further consider the definition and features of OP.

Definition

A separate subdivision is an enterprise territorially separated from the main company and equipped at the place of its location by stationary workplaces. The latter should be created for a period of more than 1 month. The place where the separate subdivision is located is the address by which the main company conducts its business through this established enterprise.

Key features

The main criteria for determining a separate subdivision are:

1. Territorial separation from the main enterprise.
2. Availability of stationary places for employees to carry out their professional activities. In this case, they must be formed for a period of at least 1 month.

These criteria have their own specifics. Let's consider them in detail.

Territorial separation

The NK does not explain this concept. Territorial separation can be said after determining the corresponding (smallest) division unit. In this case it is advisable to refer to another close concept. In the Charters of the regions of the Russian Federation, a term such as an administrative-territorial unit is used. This category includes districts in cities, settlements of regional subordination, rural settlements, settlements. However, from an analysis of the provisions of the Charters, it follows that the definition used in them can not be used to clarify tax issues. Considering isolated and structural units, the territorial unit is established in accordance with the objectives of taxation. In this case we are talking about the location of the company geographically separately from the main company, outside the administrative unit in which the registration was carried out and which is controlled by a specific tax inspection. Thus, we can draw the following conclusion. A separate subdivision is a company established by the head office in the territory where supervision is performed by another IFNS than the one in which the latter is registered as a taxpayer.

Workplaces

Their presence is the second mandatory feature of a separate unit. In this case, workplaces must be stationary. For an explanation of the concepts, refer to Art. 209 TC. In accordance with the norm, a worker is considered to be a place in which the employee must come or where he needs to be in connection with the performance of his professional duties and which is controlled indirectly or directly by the employer. In the definition, the employee is the key link. Accordingly, if there are no employees, then there are no jobs and a separate unit. If there are no employees, or activities are not carried out, then the location of the enterprise can not be determined. From this it follows that there is no question of creating an OP.

Nuance

In view of the above, a question arises concerning the moment at which a separate structural subdivision of the organization is created. This nuance in the NK is not explained. However, it seems that the starting date for the implementation of the work activity will be considered logical as the moment of formation of the OP. At the same time, the relevant information should be taken not at the location of the main office, but in the territorially separated enterprise that it opened.

An Important Moment

Recognition of an enterprise as an OP does not depend on whether there are indications in the constituent documentation that a separate subdivision was created and operates. A separate balance sheet and p / s also do not act as indispensable signs of the established firm. As stated in the Accounting Rules, the documentation should include data on the work of all the OP's existing in the enterprise. This, in particular, refers to those that were allocated to individual balances. Explanations on this concept are given in the Letter of the Ministry of Finance No. 04-05-06 / 27 of 29.03.2004. A separate balance sheet is a list of indicators that are set by the main enterprise for its divisions. From this it follows that the decision of the issues relating to the allocation of OP, the establishment of calculated values, is taken by society independently. The law does not require the mandatory creation of specific lists for each company within the corporation.

Registration with the Tax Inspectorate

Let us consider how the separate subdivision is registered. In accordance with Art. 83 p. 1 of the Tax Code, a company that includes territorial offices that it has opened within the Russian Federation, must register with the tax inspectorate at the location of each of them. For this, it is necessary to file a corresponding application with the supervisory authority. It should be sent within a month from the moment of establishment of the enterprise. Such a need arises if the parent company is not registered with the IFNS located within the municipality in which the separate subdivision is established. The application shall be accompanied by copies of the constituent documents and the certificate of registration with the tax inspectorate. The checkpoint of a separate subdivision is the code of the reason for registration of the enterprise in the Tax Inspection. He is tied to the location of the firm. When registering, the OT has a TIN identical to the number of the main company. However, the PPC of a separate subdivision will differ from the code of the main enterprise.

A responsibility

In case of violation of the deadline for filing an established list of securities, a fine of 5 thousand rubles is imposed on the payer. If the subject is late for more than 90 days, he is charged with a fine of 10 thousand rubles. These rules are established art. 116 TC. In addition, the subject can be brought to administrative responsibility p. 15.3 of the Administrative Code. Also, in a month's time, the main enterprise must report the formation of the unit in the IFNS at its location. This rule provides for Art. 23, item 2.3 of the Tax Code. The message is drawn up in special form C-09-3. If this deadline is missed, the enterprise faces a fine of 1 thousand rubles, and the head - 300-500 rubles. These sanctions are provided in art. 15.6 of the Administrative Code.

additional information

If an enterprise has established a unit and it is registered with the tax inspectorate at its location, it is not necessary to re-send the application for subsequent separate companies within the same municipality. In this case, the company sends a written communication in accordance with Art. 23 p. 2 of the Tax Code. It is addressed to the IFNS at the location of the main office.

Termination of OP activities

The enterprise must report the closure of the unit at the IFTS location. In Art. 23 cl. 2.3 of the Tax Code sets a one-month period for this. It seems that this period should be calculated on the date of the actual termination of work through the OP. The key feature of the closure of the unit will be the dismissal or transfer of all employees. This measure is equated with the law to the elimination of the OP. In addition, the closure should be reported to the IFTS, where the registration of separate units (at their location) was made. For this purpose, an appropriate application is sent. However, the law does not set a specific time limit for its direction.

Tax accounting of separate divisions

In Art. 288 Tax Code defines the rules for making deductions from the profit of the OP to the budget. In accordance with the general procedure provided for in paragraph 2 of this rule, the payment of advance and principal amounts is made by taxpayers at their location, as well as the location of each subdivision. Calculation of deductions is carried out in accordance with the share of profits attributable to these OP. They are calculated as the arithmetic mean of the specific weight of the average (average) number of employees and the residual value of depreciable property established in Art. 257 (clause 1) of the Tax Code, for the taxpayer as a whole. The profit share is therefore calculated exclusively in terms of the amount to be credited to the regional budgets (corresponding to a rate of 17.5%).

Legal status

The Civil Code provides for the following forms of separate units: a branch and a representative office. Their definitions are specified in art. 55 GK. Representation - a unit located outside the location of the main company. His activities are aimed at representing the interests of the main office and protecting them. The subsidiary of the legal entity is located as an affiliate, which is located outside its location and implements part or all of its functions. Among them, including representation. The first type of OP can thus:

1. Negotiate.
2. To make deals.
3. Conduct advertising campaigns, market research focused on studying the market within the region of its location.
4. To protect the interests of the main office in court.

The branch, except for the named functions, conducts direct entrepreneurial, industrial or other economic activities in accordance with the constituent documents and legislation.

Property tax

In accordance with Art. 373, cl. 1 of the Tax Code, persons who have material values classified as objects of taxation of Art. 374 TC. In clauses 1 and 4 of the said rule, it is provided that they recognize real estate and movable property, including those transferred for temporary use, disposal, possession, trust management, entered into joint activities or acquired under a concession agreement that pass under a separate balance sheet as the OS. However, there are exceptions, however. They are movable material values, adopted since 01.01.2003. Accordingly, from the indicated date only the real estate attributed to the OS acts as objects of taxation.

The rules of reflection in the documentation

The Tax Code establishes a special procedure for calculating and paying the tax on property of the OP. In addition, there are rules in accordance with which a declaration is prepared for a separate subdivision. An example of the application of positions can be illustrated as follows. In the sense of Art. 384 of the TC, the company in which there are dedicated OT, pays the tax (advance amount) to the budget at their location in relation to property attributed to the object of taxation. In this case, material values must be on a separate balance sheet. The rules for reporting are established art. 386, item 1, para. 1. According to the norm, payers should, at the end of the tax and accounting period, send to the tax inspectorate at their location, as well as at the location of each allocated OT, settlements on advance amounts and tax. They are accompanied by a declaration. An enterprise may not form a separate balance for the unit. In this case, the acquired property of the OP will be reflected in the accounts of the main office.

Specificity of payment

In accordance with Art. 385 Tax Code, a company that takes into account on the balance sheet real estate located outside the location of its most or dedicated OP, deducts the tax (advance amounts) to the budget in the territory where these facilities are present. The amount of payments is determined as the product of the rate that is valid in the given region, and the base (1/4 of the average real estate value) established for the reporting / tax period under the rules of Art. 376 TC. The calculation is carried out for each object separately. Thus, the main enterprise calculates, pays and declares a tax at the location of the property, regardless of whether separate reporting for a separate OS subdivision will be provided for it.

Contributions to non-budgetary state funds

In accordance with the federal law, for the emergence of the responsibility of separate units to deduct these payments, the OP must meet a number of requirements. Contributions to extra-budgetary state funds are made if the representative office / branch:

1. Calculates payments and other remunerations to natural persons.
2. Have a separate balance and r / c.

In this case, the OP must also provide calculations of contributions at the location of its location. If the department does not meet the specified requirements, it does not have corresponding responsibilities.

Electronic reporting

How does the detached unit in 1C appear? Consider the accounting department of the state institution. The program supports the reflection of two types of OP: dedicated and not allocated to an independent balance. Reporting on the first can be conducted in a separate information base, and in one with the main enterprise. Data are entered both about the main office and about the OP. The balance sheet, general ledger and other registers, as well as regulated reports, can be consolidated for a certain group of institutions or separately for the main enterprise and separate units. If the OPs are not allocated, then reporting on them is conducted in a single base with the main office. The relevant data are entered into the subdivision directory with the assignment of the "Separate" category. By this parameter, the program will distinguish them from other additional offices.

Basic information

For the isolated units allocated to the balance sheet, the following data are indicated:

1. Name for the primary documentation.
2. Data on registration in the Tax Inspection at the location of the OP.
3. Criterion for maintaining separate document numbers.
4. Responsible persons OP. It can be the head of a separate unit or another employee who has the right to sign.
5. Contact details.

For units that are not allocated to a separate balance sheet, the following information is indicated:

1. Conducting separate plans for financial and economic activities.
2. Specify the details of the OD in the documentation.
3. The possibility of a separate workflow.

The program also provides an option to set up the maintenance of analytics in the context of OP on the expense-income items. The information also indicates payment documents, which are issued by a separate subdivision (invoice, etc.). They are formed on l / s OP in the treasury or in the bank.

Register

The cash desk of a separate subdivision is maintained in accordance with the regulations and instructions of the Central Bank. According to the decree of the Central Bank, the OPs should keep the book and transfer a copy of the sheet to the enterprise according to the rules determined by the company's financial policy. At the same time, the reporting period is taken into account. For each division there should be a separate section. On its title page indicates the number or name of the OP. The form of the separate subdivision is transferred to the main office. It compiles a single book throughout the enterprise. Primary documentation (income-expenditure orders) are processed by the cashier of the unit independently. Their numbering is carried out in the order stipulated by the financial policy of the enterprise. The cashier's report is formed in 2 copies. One of them remains in the OP, the second - is transferred to the main office with the attached documentation. In 1C provides for the maintenance of a separate book on the f. 0504514 and the registration log of orders for f. 0310003. They are used by units with the established criterion for separate numbering. For other representative offices / branches, the documentation is registered in the book and the magazine, which are registered in the main office. It is necessary to say that in the primary papers and accounts, in which the column "Structural subdivision" is provided, the name of the separate subdivision is displayed in it by the program. If this requisite is not available, it will be added to the name of the main enterprise.