Tags: russia

The LETTER of the MINISTRY OF FINANCE of the RF from September, 2nd, 2011 N 03-02-07/1-314

Organisation duty to present to tax department in a place of the finding the message on creation of each isolated division arises regardless of the fact that the isolated divisions of the organisation are in territory of one municipal union or territories of the several municipal unions subordinated to one or several tax departments.
In item 4 of item 83 of the TAX Code it is directly specified that the organisation has an option for statement on the account of one tax department in case some the isolated divisions of the organisation are in one municipal union, cities of federal value Moscow and St.-Petersburg in the territories subordinated to different tax departments. The Russian organisation specifies data on a tax department choice in the notice, represented (directed) to tax department in a place of its finding.