What is the registration authority for branches / representative offices of foreign companies?

At the moment, most branches / representative offices should be accredited with the tax authorities except for the branches / representative offices of banks and organisations operating in the aviation industry. Branches / representative offices established before 1 January 2015 with accreditation that shall not expire before 1 April 2015 must report information about themselves to the tax authorities before this date, so that this information may be introduced into the new state register. Failure to observe this requirement may result in cancellation of the accreditation of a branch / representative office.