Certificate of tax residence of a legal entity in the Russian Federation

The procedure for confirming the status of a tax resident of the Russian Federation

Since 02/18/2008, the issuance of certificates confirming the status of a tax resident of the Russian Federation (hereinafter referred to as the Certificate) is carried out by the Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing (hereinafter referred to as the MI of the Federal Tax Service of Russia for Data Centers).
A certificate confirming the status of an organization (individual) as a tax resident of the Russian Federation is issued in one copy and is valid for the calendar year in which it is issued.

The certificate can be issued not only for the current calendar year, but also for previous years, subject to the availability of all necessary documents corresponding to the requested period.

Applications from taxpayers regarding the issue of confirmation can be sent to the MI of the Federal Tax Service of Russia via the data center by mail or transferred directly to the expedition of the Federal Tax Service of Russia.

The period for confirming the status of a tax resident of the Russian Federation is 30 calendar days from the date of receipt of all necessary documents by the MI of the Federal Tax Service of Russia for the data center.

In relation to Russian and international organizations, Certificates confirming the organization's status as a tax resident of the Russian Federation are sent by mail to the address of the legal entity indicated in the Certificate of Registration with the tax authority of the Russian Federation.

For reference. If the actual address of the organization does not coincide with the location address specified in the Tax Registration Certificate, in order to obtain a certificate of the actual address of the organization's location, in addition to the set of documents, you must additionally submit a copy of the notification of the tax authority about the change in the actual address with a mark from the tax authority on its acceptance .

For individuals, certificates confirming the individual’s status as a tax resident of the Russian Federation are sent by mail to the address specified in the application or handed over to the taxpayer or his authorized representative.

Certificate of tax residence

A certificate of tax residency of both a legal entity and an individual is documentary evidence of the fact that this person has the status of a tax resident of the Russian Federation. The official name of such a certificate is “Confirmation of permanent residence in the Russian Federation.”

Important! A resident, in turn, is understood as a legal or natural person registered in a specific location in a specific country, for example, a resident of the Russian Federation.

This status is necessary for certainty in the payment of taxes to the budget of a particular state. At the same time, when determining the status of an individual, his stay in the Russian Federation for 183 days over a consecutive 12 month period . This period will not be interrupted if the person stays outside the Russian Federation for less than 6 months for the purpose of treatment, training, work or provision of certain services (

Resident Responsibilities

To qualify as a tax resident, you don't need much. You will need to stay in Russia for at least 183 days a year, and traveling abroad for reasons such as study or service will not have a negative impact. However, if within 12 months you have not been in the Russian Federation for the required minimum period of time, then you are subject to the loss of Russian tax residency.

When a legal entity is resident, the income tax will be 20% of income revenue in Russia, for individuals it is 13%, and for persons who do not have a residence certificate, the tax will be 30%.

Tax residents also need to declare controlled foreign companies if the ownership share exceeds 5%. And legal entities need to additionally declare funds and trusts.

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In the event that a controlled foreign company has earned a profit exceeding 10 million rubles during the year, according to Russian laws it is necessary to pay a tax of 13 and 20%. Organizations that do business in the countries of the Organization for Economic Cooperation and Development, as well as the FATF, can avoid this need. But the list of states with mandatory taxation is much larger.

It often happens that the holder of tax residency in the Russian Federation also has currency residency, which means that he is additionally required to provide information about his foreign bank accounts and money receipts throughout the year.

Until recently, it was much easier to give up tax residency, since you could be absent from the Russian Federation for the entire year and your status could be returned even with a single visit to the country.

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Normative base

The procedure for confirming tax residence status was approved by order of the Federal Tax Service of Russia No. ММВ-7-17 / [email protected] dated 07.11.2017. The same order approved the application form for obtaining status, as well as methods for submitting it to the tax authority. A resident document is issued by the Federal Tax Service of the Russian Federation or an authorized territorial tax authority . Let us remind you that until the end of 2020, it was possible to obtain a certificate in only one place - MI Federal Tax Service for Data Center (Interregional Inspectorate of the Federal Tax Service for Centralized Data Processing).

Application form for non-recognition as a tax resident of the Russian Federation

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In accordance with paragraph 4 of Article 207 of the Tax Code of the Russian Federation, if during the tax period, restrictive measures imposed on an individual were imposed by a foreign state, a state association and (or) union and (or) state (interstate) establishment of a foreign state or state association and (or) union, the list of which is determined by the Government of the Russian Federation, such an individual, regardless of the period of actual stay in the Russian Federation, may not be recognized in this tax period as a tax resident of the Russian Federation, if in this tax period such an individual was a tax resident of a foreign state.

An individual specified in paragraph one of this paragraph is not recognized as a tax resident of the Russian Federation on the basis of his application submitted to the Federal Tax Service of Russia, with the attachment of a document confirming the tax residence of this individual, issued by the competent authority of a foreign state (tax residency certificate), or drawn up in a free form justifying the impossibility of obtaining such a certificate from an authorized body of a foreign state with supporting documents attached.

The application specified in this paragraph is submitted within the time period provided for by the Tax Code of the Russian Federation for submitting a tax return for the corresponding tax period. In accordance with paragraph 1 of Article 229 of the Tax Code of the Russian Federation, a tax return is submitted no later than April 30 of the year following the expired tax period, unless otherwise provided by Article 227.1.

Why do you need a tax residence certificate?

Important! Typically, a tax residence certificate is required in cases where a person (legal or individual) begins any cooperation with foreign companies.

For an individual, this certificate will serve as a basis for avoiding double taxation. And for legal entities, a certificate is needed when working with organizations from other countries. Thus, confirmation of status and receipt of a certificate will be required in the following cases:

1. When a Russian company provides services to a foreign company (sale of goods). In this case, in order to avoid double taxation, the foreign company requests confirmation of its status from the Russian organization.
2. In case of provision of services to a foreign company by an individual entrepreneur or an individual. In order to avoid double taxation, a foreign company requests this certificate from an individual.
3. When a Russian organization or individual receives income from participation in the activities of a foreign company (the participant receives income in the form of dividends).
4. For submission to a foreign authority upon appropriate request.

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It will be possible to obtain a document confirming your Russian tax resident status faster.

Information from the Federal Tax Service dated October 18, 2020 “The Federal Tax Service of Russia has reduced the period for issuing documents confirming the status of a tax resident of the Russian Federation.” From October 22, 2020, the time period for issuing a document confirming the status of a tax resident of Russia has been reduced. The processing time for electronic applications is 10 days, and for paper applications - 20 days. The procedure for issuing a document has been accelerated and made possible thanks to the “Confirmation of tax resident status of the Russian Federation” service.

From July 1, 2020, tax authorities are required, at the request of a taxpayer, to provide the taxpayer (his representative) with a document in electronic form or on paper confirming the status of a tax resident of the Russian Federation, in the manner, form and format approved by the Federal Tax Service of Russia (clause 16 clause. 1 Article 32 of the Tax Code of the Russian Federation).

Order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/ [email protected] defines the form and procedure for issuing a document confirming the status, as well as the form of an application for its issuance.

According to the Information of the Federal Tax Service of Russia dated January 16, 2018, you can submit an application and receive a document in PDF format confirming your tax resident status on the official website of the Federal Tax Service of Russia through the electronic service “Confirmation of the status of a tax resident of the Russian Federation.”

Order of the Federal Tax Service dated November 7, 2020 N ММВ-7-17/ [email protected] “On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, procedure and format its presentation in electronic form or on paper"

In accordance with paragraph 4 of Article 31 and subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2006, No. 31, Part 1, Article 3436; 2014, No. 45 , Art. 6157; 2020, N 18, Art. 2616; 2016, N 49, Art. 6844; 2020, N 30, Art. 4453) and subclause 5.9.37 of clause 5 of the Regulations on the Federal Tax Service, approved by decree of the Government of the Russian Federation dated September 30, 2004 N 506 “On approval of the Regulations on the Federal Tax Service” (Collected Legislation of the Russian Federation, 2004, N 40, Art. 3961; 2020, N 15, Art. 2286; 2020, N 29, Art. 4375) , I order:

1. Approve:

an application form for the submission of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 1 to this order;

the form of a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 2 to this order;

the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with Appendix No. 3 to this order.

2. Establish that in electronic form a document confirming the status of a tax resident of the Russian Federation is sent in PDF format.

3. The heads (acting heads) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation should bring this order to the attention of lower tax authorities and ensure its application.

4. Control over the implementation of this order is entrusted to the deputy head of the Federal Tax Service, who coordinates the work on methodological and organizational support for the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Registered with the Ministry of Justice of the Russian Federation on November 27, 2020 Registration No. 49015

Appendix No. 3 to the order of the Federal Tax Service of Russia dated 07.11.17 N ММВ-7-17/ [email protected]

The procedure for submitting a document confirming the status of a tax resident of the Russian Federation

1. This Procedure establishes the procedure for submitting a document confirming the status of a tax resident of the Russian Federation, in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2006 , N 31 (part 1), Article 3436; 2020, N 49, Article 6844; 2020, N 30, Article 4453) and subclause 5.9.37 of clause 5 of the Regulations on the Federal Tax Service, approved by the Decree of the Government of the Russian Federation dated September 30, 2004 N 506 “On approval of the Regulations on the Federal Tax Service” (Collection of Legislation of the Russian Federation, 2004, N 40, Art. 3961; 2020, N 15, Art. 2286; 2020, N 29, Art. 4375) for organizations, individuals who are individual entrepreneurs, individuals who are not individual entrepreneurs (hereinafter referred to as taxpayers).

2. The status of a tax resident of the Russian Federation is determined in accordance with Articles 207 and 246.2 of the Code (Collected Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2001, No. 1 (Part 2), Article 18; 2006, No. 31 ( Part 1), Article 3436; 2013, No. 40 (Part 3), Article 5038; 2014, No. 48, Article 6660; 2020, No. 24, Article 3377; 2020, No. 7, Article 920; 2020, N 15 (part 1), article 2133; N 30, article 4453).

3. Confirmation of the status of a tax resident of the Russian Federation is carried out by issuing the Federal Tax Service of Russia or the territorial tax authority authorized by it (hereinafter referred to as the authorized tax authority) of a document confirming the status of a tax resident of the Russian Federation, in the form according to Appendix No. 2 to this order.

4. A document confirming the status of a tax resident of the Russian Federation is issued to the taxpayer (his representative (1)) on the basis of an application for the submission of a document confirming the status of a tax resident of the Russian Federation (hereinafter referred to as the Application). Documents on facts and circumstances requiring confirmation of the taxpayer’s status as a tax resident of the Russian Federation may be attached to the Application.

5. Application (2) is submitted to the Federal Tax Service of Russia or the authorized tax authority by the taxpayer or his representative on paper in the form in accordance with Appendix No. 1 to this order in one of the following ways chosen by him:

personally;

by mail;

in electronic form through the official website of the Federal Tax Service of Russia on the Internet information and telecommunications network https://www.nalog.ru.

6. The period for consideration of the Application is 40 calendar days from the date of its receipt by the Federal Tax Service of Russia or the authorized tax authority.

7. A document confirming the status of a tax resident of the Russian Federation is issued for one calendar year (preceding the day of submission of the Application to the tax authority or the current calendar year).

For the purposes of applying international treaties of the Russian Federation on the avoidance of double taxation, a document confirming the status of a tax resident of the Russian Federation is issued for each source of income and property.

8. The issuance of a document confirming the status of a tax resident of the Russian Federation is made based on the results of consideration of the Application if there are documents on facts and circumstances requiring confirmation of the status of a tax resident of the Russian Federation and is issued on paper in the form according to Appendix No. 2 to this order or in electronic form in PDF format.

A document confirming the status of a tax resident of the Russian Federation is sent to the taxpayer or his representative depending on the method of receiving the document chosen by him:

on paper by mail;

in electronic form through the official website of the Federal Tax Service of Russia on the Internet information and telecommunications network https://www.nalog.ru.

9. The fact of issuing a document confirming the status of a tax resident of the Russian Federation can be confirmed by entering the verification code contained in the document specified in paragraph 7 of this Procedure in the service on the official website of the Federal Tax Service of Russia on the Internet information and telecommunications network https:/ /www.nalog.ru.

10. If, based on the results of consideration of the Application, the status of a tax resident of the Russian Federation is not confirmed, the taxpayer (his representative) is informed about this in the method chosen by the taxpayer (his representative) to receive a document confirming the status of a tax resident of the Russian Federation.

_____________________________

(1) Hereinafter, the powers of the taxpayer’s representative are documented in accordance with Articles 27 and 29 of the Code (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 27 (Part. 1), Article 2700; 2009, No. 30, Article 3739; 2011, No. 47, Article 6611; 2020, No. 30, Article 4453), as well as Articles 182 and 185 of the Civil Code of the Russian Federation (Collection of Legislation of the Russian Federation , 1994, No. 32, Article 3301; 2013, No. 19, Article 2327; 2020, No. 31 (part 1), Article 4808).

(2) The taxpayer has the right to attach to the Application documents confirming his status as a tax resident of the Russian Federation.

Information from the Federal Tax Service dated January 16, 2020 “ You can now confirm your status as a tax resident of the Russian Federation in an electronic service”

On January 16, 2020, the electronic service of the Federal Tax Service of Russia “Confirm the status of a tax resident of the Russian Federation” was launched.

You can register in the service using email or TIN with a password from the personal account of an individual.

The service allows individuals, individual entrepreneurs and legal entities to quickly create an application and receive a document in PDF format confirming the status of a tax resident of the Russian Federation. In this case, the user only needs to send an application; additional documents are optional. To obtain a document confirming the status of a tax resident of the Russian Federation on paper when creating an application, you must o.

Using the service, you can also track in real time the status of consideration of an application from the moment of its registration with the Federal Tax Service of Russia.

A document confirming the status of a tax resident of the Russian Federation now has a unique verification code, which is generated automatically for each document. With its help, in a special section of the service “To all interested parties” you can check whether a document confirming your tax resident status was actually issued.

In 2020, the Federal Tax Service of Russia issued more than 32 thousand documents confirming the status of a tax resident of the Russian Federation, which is 6% more than in 2020 and 14% more than in 2020. The electronic service will significantly simplify the procedure for taxpayers to confirm their tax status. In addition, tax agents and competent authorities of foreign countries will now be able to check confirmation of the status of a tax resident of the Russian Federation on the Internet using a verification code.

The service was developed in accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation and order of the Federal Tax Service of Russia dated November 7, 2017 N ММВ-7-17/ [email protected] “On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of the document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper.”

Order of the Federal Tax Service of December 26, 2020 N ММВ-7-17/1093 “On the transfer of powers to the Interregional Inspectorate of the Federal Tax Service of Russia for centralized processing of data to issue documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper”

In accordance with subparagraph 16 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2020, N 49, Art. 7315), as well as the order of the Federal Tax Service of Russia dated November 7, 2017 N MMV- 7-17/ [email protected] “On approval of the application form for the submission of a document confirming the status of a tax resident of the Russian Federation, the form of a document confirming the status of a tax resident of the Russian Federation, the procedure and format for its submission in electronic form or on paper” (registered by the Ministry Justice of the Russian Federation 12/09/2017, registration number 49015) I order:

1. Establish that the authorized territorial tax authority of the Federal Tax Service for issuing documents confirming the status of a tax resident of the Russian Federation, in electronic form or on paper, is the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing.

2. Entrust control over the implementation of this order to the deputy head of the Federal Tax Service, who coordinates the work on methodological and organizational support for the work of the Federal Tax Service of Russia and territorial tax authorities on the application of international treaties of the Russian Federation on the avoidance of double taxation.

Electronic service address: https://service.nalog.ru/nrez/

Contacts

Physical adress:

125373, Moscow, Pokhodny proezd, building 3

Legal address:

125373, Moscow, Pokhodny proezd, building 3

Telephone:

reception of the head of the inspection +7 Help desk +7 Contact center of the Federal Tax Service of Russia 8-800-222-2222

Fax machine:

+7

Boss:

Shcheverov Andrey Yurievich

Apostille on the certificate

It is important to remember that a residence certificate is always intended for other countries, which means that in order to understand the contents of such a document, it must be drawn up in an understandable language. For this purpose, an apostille is affixed to the certificate. It is affixed to a copy of the certificate, which is certified by a notary, but only if the country for which this certificate is intended is a party to the Hague Convention . Otherwise, the apostille will not be affixed, but a legalization procedure will be required.

How to get an answer

Choose the most convenient way to obtain a certificate of residence of a legal entity:

• on the inspection website;
• by mail to the address specified in the application.

The information provided in the document is valid for 12 months. Issued exactly for the year that you indicate in the application. You can receive several copies at once. But this must be noted in the application.

It happens that the fiscal department does not issue a certificate. In such a situation, the applicant is sent a justified refusal. You can try to eliminate the shortcomings - collect evidence and ask for an answer again. The period for studying papers is 40 days.

If you need to confirm your tax status, take care of this in advance. Collect documents and send them to MIFTS in a convenient way.

Procedure for obtaining a tax residence certificate

Until recently, there was no special application form that companies, individual entrepreneurs and other individuals had to submit to the tax authority. It had to be compiled in free form. But from December 9, 2020, the application must be submitted in a form approved by the Federal Tax Service (KND 1111048). The application contains the following information:

• name of the organization (if the application is submitted by an individual or individual entrepreneur, then his full name);
• periods of time for which the applicant needs a certificate (for example, for the past year or several years);
• the reason for issuing the certificate (required in the case of application of bilateral international treaties or for other purposes);
• duration of stay of an individual entrepreneur or other individual in the Russian Federation;
• the grounds on which a person (legal or individual) can be considered a tax resident of the Russian Federation;
• information about the identity document (indicated if there is no TIN).

Confirmation of Russian Resident Status for Legal Entities in 2020

1. Application on the organization's letterhead indicating:
   full name of the organization, address (location of the organization), TIN, KPP, OGRN;
2. calendar year for which Confirmation is required;
3. the name of the foreign state to whose tax authority the Confirmation is submitted;
4. list of attached documents.

For reference. If a copy of an agreement (contract) valid for more than one year has already been submitted for the purpose of issuing a confirmation, it is not required to be submitted again. To do this, the application must contain a reference to the letter by which a copy of the said agreement (contract) was sent earlier; c) a table for calculating the time of stay on the territory of the Russian Federation in the form given in the appendix to this Procedure. Additionally, for Russian individuals, copies of all pages of general Russian and foreign passports.

The procedure for filling out an application by individuals

Individual entrepreneurs and other individuals must fill out the following sections in the application:

1. A title page on which the full name, TIN, years (for which a certificate is required), as well as methods for obtaining the document are indicated. If an individual does not have a TIN, he will additionally need to fill out 1 section on page 002. In this section, you will need to indicate the details of an identity document (passport, birth certificate, military ID, etc.).
2. Data on the length of stay of an individual in the Russian Federation (fill out section 2 of page 002).

Application for confirmation of permission

The first step is to apply for a certain certificate. Only the Russian Federal Tax Service is authorized to issue it. The document itself must indicate legality and compliance with legal norms.

When filling out the application, you must provide the following information:

• for legal entities - TIN, address, name;
• for individuals – full name, address, tax identification number;
• the year for which confirmation of status is required;
• the country to which the certificate will be provided to the relevant services;
• documents that must be with the application;
• signature - if this is an individual, it must be signed in person, and if there is an original document confirming the authority of this person, then the head of the organization can sign.

There is no special template for such applications, therefore, if a certain organization is involved in the issue, the application is drawn up on its letterhead, and individuals fill it out arbitrarily.

The application for tax residency in the Russian Federation must be supplemented with copies of certain forms, which must contain the signature of the head and a stamp must be affixed. This is confirmation of possible income from abroad, and the role of a document certifying this fact can be:

• a concluded contract or other form of agreement;
• document on the payment of dividends, this can be adopted at the shareholders' meeting;
• a copy of a passport or other identification document of an individual;
• documents confirming receipt of a foreign pension;
• individuals, except individual entrepreneurs, provide a table in which the time and periods of stay in the Russian Federation are calculated; it should not be less than 183 days throughout the year.

  Table calculating the time and periods of stay in the Russian Federation

There are situations when the address of the place of actual residence does not coincide with the official registered address in the Russian Federation. In order to obtain a certificate of residence in the Russian Federation, you must submit a notification document that will notify the tax service that the organization is changing one address to another.

The completed application for a residence certificate can be taken or sent by mail to the branch of the Federal Tax Service of Russia.

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What documents are attached to the application?

When submitting a tax application for a certificate, you will need to attach the following documents to it:

• an agreement/contract that will confirm the receipt (the right to receive) income from a foreign company;
• documents confirming ownership of property;
• a document establishing the payment of dividends in a foreign company (for example, a decision of company participants to pay dividends);
• copies of payment slips (cash receipts) confirming the payment of dividends;
• accounting certificates;
• other primary documents.

Important! In some cases, copies of documents confirming the person’s presence in the Russian Federation during the period of time for which the certificate is required are attached to the application of an individual entrepreneur or other individual.

If the documents attached to the application are drawn up in a foreign language, then they should be translated into Russian and the translation certified by a notary.

How to submit an application to the tax office

An application for a residence certificate and the accompanying package of documents can be sent to the tax office in one of the following ways:

• by personally contacting the tax authority;
• send documents by registered mail with a list of attachments;
• via the Internet through the tax website.

Important! As a method of receiving a completed certificate, an organization or individual can also choose one of the following methods: in person, by mail or via the Internet.

How to confirm Russian resident status

• copies of tax returns with a mark from the tax authority;
• bank statements;
• payment orders (receipts, notices) with bank marks;
• memorial orders;
• tax accounting registers;
• other documents on transactions in respect of which the taxpayer intends to apply the relevant Agreement for a certain tax period.

• full name of the organization, address (location) of the organization, INN, KPP, OGRN;
• calendar year for which confirmation is required;
• the name of the foreign state to whose tax authority the confirmation is submitted;
• list of attached documents.

Confirmation of tax resident status online

In 2020, tax resident status can be confirmed online by going to the Tax Service website. The website offers a special service “Confirmation of tax resident status of the Russian Federation”, which can be used by individuals and legal entities. This service allows both organizations and individuals to quickly fill out an application and send it to the tax office, as well as receive the necessary document in PDF format, or a refusal to issue it. One of the advantages of this service is that you do not need to send additional supporting documents to the tax office. It will be sufficient to simply formulate an application. Moreover, if a certificate of residence is needed on paper, then the corresponding note should be made when filling out the application, that is, “Submit the document on paper.” Using the service, the applicant can also monitor the status of processing of his application by the tax authority. It should be remembered that the period for reviewing the document in this case does not change and is also 40 calendar days. In addition, tax agents and foreign authorities can also check a person's tax resident status online. They can also use the service presented on the tax website. Moreover, any interested person can do this and there is no need for special registration or entering any codes.

ANNOUNCEMENT

In relation to Russian and international organizations, certificates confirming the organization's status as a tax resident of the Russian Federation are sent by mail to the address of the legal entity's location indicated in the certificate of registration with the tax authority of the Russian Federation.

For reference. If the actual address of the organization does not coincide with the location address indicated in the tax registration certificate, in order to obtain a certificate of the actual address of the organization's location, in addition to the set of documents, you must additionally submit a copy of the tax authority's notification of a change in the actual address with a mark from the tax authority on its acceptance .