If a foreign organization carries out or intends to carry out activities in the Russian Federation for a period exceeding 30 calendar days per year (continuously or in aggregate), then it is obliged to register with the tax authority at the place of business.

If the period of activity of a foreign organization does not exceed 30 calendar days per year (continuously or in aggregate), then such an organization is obliged to send notification using the forms 2503И and 2503М.

Registration must be made no later than 30 days from the start of the activity.

It should be noted that the registration of a foreign organization, in accordance with this clause, must be made regardless of whether the activity of a foreign organization through this office will lead to the crration of a permanent establishment or not.

Foreign organizations submit the following documents to the same tax authority that is attached to the bank where an account is going to be opened:

• application for the issuance of a certificate of registration with the tax authority on the form 2005IM;
• a certificate from the tax authority of a foreign state in any form about the registration of a foreign organization as a taxpayer in the country of incorporation, indicating the taxpayer code (or its equivalent).

At the same time, in order to open bank accounts on the territory of the Russian Federation, the tax authority issues to the foreign (international) organization a certificate of registration with the tax authority on the form 2402IM, indicating the foreign organization code (KIO) and the reason code for registration (CAT).

For an example:

A company registered under the laws of Panama opens a current currency or rubles account in the Russian Federation. In this regard, a foreign organization is subject to registration with the tax authorities prior to the account opening.

If a foreign organization does not operate in the Russian Federation and does not have real estate and vehicles on its territory that are subject to registration with tax authorities, then it does not have an obligation to pay Russian taxes.

So, when you have an account in Russian bank for your non-resident company, just do not do business inside of Russia and no Russian taxes will aplly.

Registration with the tax authority of a foreign organization at the place of its activity in the Russian Federation through an accredited branch (accredited representative office) is carried out on the basis of information on the accreditation of a branch (representative office) of a foreign organization contained in the the state register of accredited branches. The date of registration with the tax authority of a foreign organization on the basis provided for in this clause is the date of making an entry in the state register of accredited branches of the accreditation of a branch (representative office) of a foreign organization.

Registration with the tax authority of a foreign organization at the place of its activities in the Russian Federation through a branch, bureau, office, agency, other separate division that is not an accredited branch or representative office (hereinafter - a separate division) is carried out on the basis of the following documents: 

1. Statements by a foreign organization about registration with the tax authority in accordance with the form approved in accordance with paragraph 5.1 of Article 84 of the Code.
2. Constituent documents of a foreign organization.
3.  Extracts from the register of foreign legal entities of the country of origin or another document of equal legal force, confirming the legal status of a foreign organization.
4. A document of the authorized body of the country of origin of the foreign organization confirming its registration as a taxpayer in that country with an indication of the taxpayer code (or analogue of the taxpayer code), or a document of the said body about the absence of such a code (its analogue).
5. Decisions of the authorized body of a foreign organization (a branch of this foreign organization whose location outside the Russian Federation) to establish a separate division in the territory of the Russian Federation.
6.  Provisions on the specified separate division.
7.  An agreement (contract) on the basis of which a foreign organization operates in the territory of the Russian Federation - in case of absence of a decision of the authorized body of the foreign organization to establish a separate division in the territory of the Russian Federation.
8. Power of attorney to endow the head of a separate division of a foreign organization with the necessary powers in the territory of the Russian Federation.
9. Decisions of the authorized body of a foreign organization on the establishment of a branch of this organization, whose location is outside the Russian Federation, in the event that the organization carries out activities in the territory of the Russian Federation through a separate division created by such a branch.

Registration of a foreign non-profit non-governmental organization operating in the Russian Federation through a branch registered in the manner provided for by article 13.1 of Federal Law No. 7-ФЗ dated January 12, 1996 "On Non-Profit Organizations" (hereinafter - the Federal Law "On Non-Profit Organizations"), is produced by the tax authority where they are the residence of the specified department on the basis of information contained in the Unified State Register of Legal Entities. The date of registration in the tax authority of a foreign non-profit non-governmental organization on the basis provided for in this paragraph is the date of entry in the Unified State Register of records of the separation of the foreign organization. 

Registration of a foreign non-profit non-governmental organization operating in the Russian Federation through a branch (representative office) registered in accordance with the procedure provided for by article 13.2 of the Federal Law No. 7-ФЗ dated January 12, 1996 “On Non-Profit Organizations” Federation, 1996, No. 3, Article 145; 2006, No. 3, Article 282; 2009, No. 29, Article 3607; 2018, No. 31, Article 4849), is carried out on the basis of information contained in the register of branches and representative offices international organizations and foreigners early non-profit non-governmental organizations reported by the authority referred to in paragraph 9 of article 85 of the Code. The date of registration in the tax authority of a foreign non-profit non-governmental organization on the basis stipulated by this paragraph is the date of entry of information about it into the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations contained in the information provided by the authority specified in paragraph 9 of Article 85 Code.

Registration of a foreign religious organization operating in the Russian Federation through a representative office is carried out on the basis of information contained in the register of representative offices of foreign religious organizations established in the Russian Federation, reported by the body referred to in paragraph 9 of article 85 of the Code. The date of registration with a tax authority of a foreign religious organization on the basis stipulated by this paragraph is the date it entered information in the register of representative offices of foreign religious organizations established in the Russian Federation contained in the information provided by the authority specified in paragraph 9 of Article 85 of the Code.

Registration with the tax authority of an international organization at its location on the territory of the Russian Federation is carried out on the basis of the following documents:

• an application of the international organization to register with the tax authority in a form approved in accordance with paragraph 84 of Article 84 of the Code; 
• constituent documents of an international organization (international agreement, charter or other document confirming the status of an international organization and a permanent executive body of this organization). 

The date of registration with the tax authority of an international organization at the place of its location in the Russian Federation is the date of the creation of a permanent executive body of this organization in the Russian Federation indicated in the application for registration with the tax authority.

Registration with the tax authority of an international organization operating in the Russian Federation through a branch is made by the tax authority at the location of the said branch on the basis of the information contained in the register. The date of registration with the tax authority of an international organization on the basis provided for in this paragraph is the date of entry in the Unified State Register of Entries about the separation of the international organization.

Registration with the tax authority of an international organization at the location of its branch (representative office) in the Russian Federation  is based on information contained in the registry of branches and representative offices of international organizations and foreign non-profit non-governmental organizations reported by the authority referred to in paragraph 9 of article 85 of the Code. The date of registration with the tax authority of an international organization on the basis provided for in this paragraph is the date it entered the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations, contained in the information provided by the authority referred to in paragraph 9 of Article 85 of the Code.

Registration with the tax authority of an international organization whose founders (participants) are government agencies at the location of its branch (representative office) in the Russian Federation, if information about these branches (representative offices) are not subject to entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations, is carried out on the basis of following documents:

1. Application of the international organization for the registration with the tax authority in the form approved in accordance with paragraph 5.1 of Article 84 of the Code.
2.  Constituent documents of an international organization (international agreement, charter or other document confirming the status of an international organization and a permanent executive body of this organization).
3. Decisions of the authorized body of an international organization on the establishment of a branch (representative office).
4.  Regulations on the specified branch (representative office).
5. Decisions on the appointment of the head of a branch (representative office) of an international organization.
6.  Messages about the refusal to enter information into the register of branches and representative offices of international organizations and foreign non-commercial non-governmental organizations, as provided for by paragraph 8 of article 13.2 of the Federal Law No. 7-FZ dated January 12, 1996 "On Non-Commercial Organizations". 

The date of registration with the tax authority of an international organization on the basis provided for in this clause is the date the information was entered into the Unified State Register of Taxpayers about its registration with the tax authority.

Registration with a tax authority of a diplomatic mission at its location in the Russian Federation is carried out on the basis of the following documents: 

1. A statement from a diplomatic mission regarding registration with a tax authority in a form approved in accordance with clause 5.1 of Article 84 of the Code.
2. Documents confirming the status of a diplomatic mission, or documents on the basis of which activities are carried out in the Russian Federation (with the exception of the embassy and consulate). 

The date of registration in the tax authority of a diplomatic mission on the basis provided for in this paragraph is the date of the establishment of a diplomatic mission indicated in the application for registration with the tax authority. The provisions of this paragraph shall also apply to representative offices of state (government) bodies of foreign states.

Registration with a tax authority of a foreign organization operating in the Russian Federation through a separate division as a tax resident of the Russian Federation is carried out on the basis of this organization’s declaration of recognition as a tax resident of the Russian Federation in the form approved in accordance with paragraph 8 of Article 246.2 of the Code. The application of a foreign organization is submitted to the tax authority at the location of the separate division of this organization. If a foreign organization has several separate subdivisions, the said application shall be submitted to the tax authority at the location of one of them at the option. The date of registration of a foreign organization in a tax authority on the basis provided for in this clause is, on the choice of the foreign organization, January 1 of the calendar year in which the application of the foreign organization recognizing itself to be tax resident of the Russian Federation or the date of submission of the said application to the tax authority is submitted.

Foreign organization providing services in electronic form, the place of sale of which is recognized as the territory of the Russian Federation  and making payments directly to the buyers of these services, as well as a foreign organization - an intermediary recognized as a tax agent in accordance with paragraph 3 of Article 174.2 of the Code are subject to registration with the authorized tax authority. Registration with an authorized tax authority of a foreign organization that provides services in electronic form is carried out on the basis of the following documents: 

1. A foreign organization’s application for registration with the tax authority in a form approved in accordance with clause 5.1 of Article 84 of the Code.
2. Extracts from the register of foreign legal entities of the country of origin or another document of equal legal validity confirming the legal status of a foreign organization.

Registration with an authorized tax authority of a foreign organization that provides services in electronic form is carried out within 30 business days from the date of receipt of the documents specified in this paragraph.