Registration with the tax authority of an international organization at its location on the territory of the Russian Federation is carried out on the basis of the following documents:
- an application of the international organization to register with the tax authority in a form approved in accordance with paragraph 84 of Article 84 of the Code;
- constituent documents of an international organization (international agreement, charter or other document confirming the status of an international organization and a permanent executive body of this organization).
The date of registration with the tax authority of an international organization at the place of its location in the Russian Federation is the date of the creation of a permanent executive body of this organization in the Russian Federation indicated in the application for registration with the tax authority.
Registration with the tax authority of an international organization operating in the Russian Federation through a branch is made by the tax authority at the location of the said branch on the basis of the information contained in the register. The date of registration with the tax authority of an international organization on the basis provided for in this paragraph is the date of entry in the Unified State Register of Entries about the separation of the international organization.
Registration with the tax authority of an international organization at the location of its branch (representative office) in the Russian Federation is based on information contained in the registry of branches and representative offices of international organizations and foreign non-profit non-governmental organizations reported by the authority referred to in paragraph 9 of article 85 of the Code. The date of registration with the tax authority of an international organization on the basis provided for in this paragraph is the date it entered the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations, contained in the information provided by the authority referred to in paragraph 9 of Article 85 of the Code.
Registration with the tax authority of an international organization whose founders (participants) are government agencies at the location of its branch (representative office) in the Russian Federation, if information about these branches (representative offices) are not subject to entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations, is carried out on the basis of following documents:
- Application of the international organization for the registration with the tax authority in the form approved in accordance with paragraph 5.1 of Article 84 of the Code.
- Constituent documents of an international organization (international agreement, charter or other document confirming the status of an international organization and a permanent executive body of this organization).
- Decisions of the authorized body of an international organization on the establishment of a branch (representative office).
- Regulations on the specified branch (representative office).
- Decisions on the appointment of the head of a branch (representative office) of an international organization.
- Messages about the refusal to enter information into the register of branches and representative offices of international organizations and foreign non-commercial non-governmental organizations, as provided for by paragraph 8 of article 13.2 of the Federal Law No. 7-FZ dated January 12, 1996 "On Non-Commercial Organizations".
The date of registration with the tax authority of an international organization on the basis provided for in this clause is the date the information was entered into the Unified State Register of Taxpayers about its registration with the tax authority.