Екатерина Уцына
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Минфин России утвердил порядок учета в налоговых органах российских организаций, граждан РФ, не являющихся ИП, а также предпринимателей (приказ Минфина России от 29 декабря 2020 г. № 329н). Порядок вступает в силу по истечении месяца со дня официального опубликования приказа.
Так, согласно порядку вновь созданной организации вместе с документами о ее госрегистрации выдается свидетельство о постановке на учет в налоговом органе. В этом случае датой постановки на учет будет являться дата внесения сведений в ЕГРЮЛ. Если ставится на учет организация в качестве ответственного участника консолидированной группы налогоплательщиков, то уведомление о постановке на учет выдается (направляется) в течение пяти рабочих дней с даты регистрации договора о создании КГН. Датой постановки на учет в этом случае будет считаться дата регистрации такого договора. При постановке на учет в налоговом органе организации в качестве участника договора инвестиционного товарищества – управляющего товарища, ответственного за ведение налогового учета уведомление выдается в течение пяти рабочих дней со дня получения налоговым органом копии договора инвестиционного товарищества либо получения сообщения о выполнении функций управляющего товарища, ответственного за ведение налогового учета. В этом случае датой постановки на учет в налоговом органе является дата нотариального удостоверения договора инвестиционного товарищества.
Постановка на учет в налоговом органе организации по месту нахождения ее филиала (представительства) осуществляется на основании данных ЕГРЮЛ в течение пяти рабочих дней со дня внесения соответствующей записи в реестр и в тот же срок организации выдается (направляется) уведомление о постановке на учет. Датой постановки на учет в этом случае будет являться дата внесения соответствующих сведений о филиале в ЕГРЮЛ.
Если же организация ставится на учет по месту нахождения ее обособленного подразделения (а не филиала или представительства), то потребуется представление сообщения в налоговый орган по месту нахождения организации. После этого в течение пяти рабочих дней со дня его получения организации выдается (направляется) уведомление о постановке на учет. Датой постановки на учет является дата создания такого обособленного подразделения, указанная в сообщении, представленном (направленном) организацией.
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Также в документе установлен порядок постановки на учет организации по месту нахождения принадлежащих ей недвижимого имущества и (или) транспортного средства, а также снятия с учета в налоговом органе. В отношении физлиц разъясняется порядок их постановки в качестве нотариуса, занимающегося частной практикой, адвоката, по месту нахождения недвижимого имущества и (или) транспортного средства, а также при поступлении сведений о факте регистрации по месту жительства, о регистрации факта рождения.
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