Chulkov N.G. expert of the Russian Tax Courier magazine, publication prepared with the participation of specialists from the Federal Tax Service of Russia
"Russian Tax Courier" No. 18 for 2005
The pages of our magazine have repeatedly covered issues related to the activities of separate divisions. In particular, we wrote about the characteristics of divisions, their creation, and the peculiarities of filling out declarations for individual taxes. Nevertheless, this topic still interests our readers. In this article we talk about the features of organizing accounting and tax accounting in separate divisions.
The Civil Code allows organizations to create separate divisions in the form of representative offices and branches. Such structures differ in name and legal status. Their rights and responsibilities are also different. Article 55 of the Civil Code of the Russian Federation states that the constituent documents of an organization must necessarily contain information about its branches and representative offices.
