In accordance with the Order of the State Tax Inspectorate for Moscow No. 39 of September 15, 1994 "On Registration of Foreign Legal Entities" foreign legal entities operating in the territory of the city of Moscow through permanent representative offices must register for taxation purposes with the State Tax Inspectorate for Moscow.

Foreign legal entities wishing to register for taxation purposes must submit the following documents to the tax authority:
- an application written on a blank of an established form, in duplicate;
- a document certifying solvency of the foreign investor issued by a bank servicing the investor or another credit-financial institution (with a certified Russian translation);
- duly legalized incorporation documents specified by the applicable legislation of the country of origin of the foreign legal entity (with a notarized Russian translation).

Registration of foreign legal entities for taxation purposes is carried out at the following address: Moscow, ul. Iljinka, 13.