of September 19, 2011 No. AC-4-2/15264 @
"About filling in statements for commodity importation and payment of indirect taxes of the check point of the Russian exporters"
According to Articles 11, 143 and 179 Tax Code of the Russian Federation (further - the Code) taxpayers on value added and excises are recognized to the organization - the legal entities formed in accordance with the legislation of the Russian Federation and also the foreign legal entities, the companies and other corporate educations having civil legal capacity, created according to the legislation of foreign states, the international organizations, branches and representations of the specified foreign persons and the international organizations created in the territory of the Russian Federation.
The document confirming registration of the Russian organization, foreign organization in tax authority respectively in the location of the Russian organization, the location of the international organization, in the place of implementation by the foreign organization of activities in the territory of the Russian Federation through the separate division, is the certificate on registration in tax authority.
According to the Section I of the Procedure and the conditions of assignment, application, and also change of identification taxpayer number and document forms used in case of registration, removal from the accounting of legal entities and physical persons approved by the Order of the Ministry of Taxes and Tax Collection of Russia of 03.03.2004 of N BG-3-09/178, in addition to the identification taxpayer number (ITN) in connection with registration in different tax authorities on the bases provided by the Code for the organizations the reason code of registration (check point) is applied.
In case of registration of the Russian organization in tax authority in the place of its stay in KPP 5 and 6 categories accept value 01.
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