Tax accounting is a system of collecting, storing and transmitting information necessary for the calculation and payment of taxes. The basis of tax accounting is primary documentation that objectively reflects the economic actions of a business or entrepreneur. The purpose of accounting is to form comprehensive information about the work of the enterprise, which will determine the size of the tax base for the reporting period and timely and correct calculation of the company’s taxes to the budget.
Who needs to register
Tax registration is a mandatory procedure for legal entities and individuals. It is passed by all companies and entrepreneurs who are obliged to pay taxes and fees in Russia.
Individuals are assigned an INN: taxpayer identification number. This happens at the place of residence or stay, the person needs to present a passport or a copy of it.
If there is neither a place of residence nor a place of residence, in order to obtain an INN, you need to contact the address where the person owns real estate or transport. The basis for tax registration in this case is the information that the state authorities transmit to the tax authorities, or the statement of the person himself. You can submit such an application to any tax authority of your choice.
Legal entities undergo tax registration regardless of the circumstances under which the obligation to pay taxes and fees arose. In other words, all companies and enterprises are registered as soon as they start functioning.
The place of tax registration is the address of registration of an enterprise or a private entrepreneur. To determine exactly where to register a business, you can focus on the location of the organization, its branches and other divisions, as well as the location of the real estate that belongs to the enterprise. You can also register your business at the address of registration of transport, which is taxed.
If an organization has independent representative offices, branches within the country, it must register at its location and at the location of each branch. It is also necessary to register both at the location of the business and at the location of real estate or other property that is taxed.
The Tax Code also requires taxpayer organizations to report to the tax authorities at the place of registration about all their divisions that they create in the Russian Federation. The law also defines the term of tax registration: no later than one month from the date of establishment of a branch, representative office or other type of divisions.
If the organization has real estate and vehicles that are subject to taxation, you should submit an application at the location of this property. You should apply to the tax authorities with such an application within 30 days from the date of registration of the property.
In addition, the company submits duly certified copies in one copy:
- certificates of registration of the organization at its location
- documents confirming the ownership of the organization to the property issued by the registration authorities.
All information specified in the application must comply with the statutory documents and documents that confirm the registration of property and vehicles. What sanctions can follow if you violate the statutory deadline for registration with the tax authority to obtain a certificate? The company faces a fine of up to 10 thousand rubles. However, if we are talking about evading registration when the business continues to operate for more than 90 days, the company faces a larger fine: 10% of the income received during this time (The Tax Code). However, the amount of this fine, according to the letter of the law, cannot be less than 40 thousand rubles.
The place of tax registration of an individual depends on the address of residence or temporary stay, the address of the location of the property or vehicle.
The Tax Code of the Russian Federation is the main document defining the legislative framework for tax registration of taxpayers with tax authorities. The beginning of the preparation of the certificate is considered to be the moment when the official authorities receive the appropriate citizen’s appeal.
So, to register, you need to submit an application. The law imposes on the applicant the obligation to provide all the information and documents proving the identity and residence permit. At the same time, it is important to observe the terms of registration with the tax authority.
Now you can register in several ways:
- submit an application to any tax authority of your choice in person or through a representative;
- send the application by registered mail;
- make an application on the website of the Federal Tax Service, using the appropriate service.
For the convenience of citizens, there is an official portal of public services. However, to submit an application, it is necessary to use an electronic signature of an individual. This is one of the most modern and comfortable options, because with this method of registration, the tax inspectorate will be able to send certificates in electronic format.
Insurance premiums are a specific type of payments, therefore, the law provides for certain features of registration of certain categories of people who pay contributions.
The application for registration can provide:
- an international organization recognized as a payer of insurance premiums in accordance with Russian legislation;
- an individual who acts as an intermediary (mediator);
- an employer and another person who makes payments and other remuneration to employees under labor and civil law contracts.
You should also inform the tax authorities if the organization grants the right to its branches and divisions to charge salaries and pay taxes, fees. This rule applies to all Russian companies that register their branches after 2017.