19 февраля 2019
adamgregor / Depositphotos.com
Утверждены Особенности учета в налоговых органах иностранных организаций, не являющихся инвесторами по соглашению о разделе продукции или операторами такого соглашения (приказ Минфина России от 28 декабря 2018 г. № 293н). Впервые отдельно прописаны правила постановки на учет:
иностранных религиозных организаций; иностранных организаций, осуществляющих деятельность в России через обособленные подразделения, в качестве налоговых резидентов РФ; иностранных организаций, оказывающих услуги в электронной форме.
Нюансы постановки на учет в налоговом органе филиалов, представительств, иных обособленных подразделений иностранной организации, узнайте в «Энциклопедии решений» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Приказ действует с 15 марта 2019 года. Ранее действовавшие Особенности утрачивают силу (приказ Минфина России от 30 сентября 2010 г. № 117н «Об утверждении Особенностей учета в налоговых органах иностранных организаций, не являющихся инвесторами по соглашению о разделе продукции или операторами соглашения»).
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