The closure of a representative office or a branch is similar in all points. The branch may also be closed before the end of the accreditation period. To this end, the decision of the mother company is required in the form of a shareholder resolution. The decision to close the representative office must be notarized and provided with Apostille.
Application for the closure and deregistration by the tax authority
The first step in the closure of the branch is therefore the submission of all documentation at the tax authorities of the Russian Federation. The tax authority may also ask for additional documentation as part of the closure. The period may be extended accordingly. The tax authority can also set up an audit. Simultaneously with the cancellation with the tax authority the bank accounts must be closed. Usually the closure of the representative office at the tax authority takes between 15 working days and 1 month.
Deregistration from other authorities
After deregistration from the tax inspection, the representative office has to be deregistrated from the Federal Statistics Office and the Pension fond. Subsequently, the stamp of the representative office has to be destroyed.