of July 12, 2013 No. 6817/6/99-99-18-05-01-15
About registration
The ministry of the income and charges of Ukraine reviewed request "..." of 17.06.2013 No. 17/06-2 also reports the following.
As appears from the address, the Ltd company performs wholesale trade by the medical equipment, establishes, adjusts is sold by the company of the equipment and provides its field service. The company is placed in Kiev and plans to create department of Customer service in Donetsk.
So, the created department will perform part of functions of the company and to take place out of the company location. Therefore, such department falls under determination of branch of the company or other separate division, provided in Article 95 of the Civil code of Ukraine (further - the Civil code) and article 1 of the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs" (further - the Law).
Opening by the legal entity of branches (departments), representations without creation of the legal entity does not require their state registration. Data on separate divisions of the legal entity join its registration case and join in the Unified state register according to the procedure, determined by the Law (Article 95 of the Civil code).
In subitem 14.1.30 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Tax code) it is specified that the concept "separate divisions" is used in the value determined by the Civil code of Ukraine and the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs". For the Section IV of this Code - in determination of the Economic code of Ukraine.
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