What to do if the company submitted form No. 20-ОПП, but there is no information about the submitted objects of taxation in the user account? Why is this situation dangerous and how to protect the company from possible trouble.
Payers can view information about their own tax objects in the private part of their user account. This is stated in item 8.8 of the Procedure for accounting of tax and fees payers, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011 (hereinafter – Procedure No. 1588).
However, it is common when the taxpayer has already submitted a form No. 20- ОПП for their tax objects, but according to the user account, these tax objects do not exist. This means that these data are not available in the Unified Data Bank (hereinafter – the EBD). Item 8.6 of Procedure No. 1588 defines the terms during which data from electronic and paper forms No. 20-ОПП are entered into the EBD. As a rule, information from the already submitted form No. 20-ОПП is lost if the form No. 20-ОПП was submitted in paper form.
The simplest solution is to resubmit form No. 20-ОПП (in paper or electronic form) with a cover letter explaining that the information on specified tax objects has already been submitted. This letter should also specify the requirement to enter information into the EBD.
At the same time, the code for the information submission will still be “1” (initial information submission). Code “3” (change of information about the object of taxation) will not work here, because, according to the EBD, such tax objects do not exist.
In order not to receive fines for late submission of the form No. 20-ОПП in accordance with item 117.1 of the Tax Code of Ukraine (hereinafter – the Tax Code), it is recommended to indicate in the cover letter confirmation that information about these objects has been submitted previously.
In most cases, the date of creation of the tax object is set only in the internal documents of the enterprise (for example, the act of commissioning). A fine in accordance with item 117.1 of the Tax Code for failure to submit a form No. 20-ОПП should not be applied.
As an option, you can refer to the quarantine moratorium (item 521, section 10, chapter XX of the Tax Code). However, under this moratorium, it is unlikely that the tax authorities will impose fines for failure to submit form No. 20-ОПП on any tax object (not just those created during the moratorium).
The absence of data on tax objects in the EBD, for which the form No. 20-ОПП has been submitted, means a violation by the tax authorities. How can you complain about the failure of the tax authorities to perform their duties, if due to failure to enter data in the EBD, for example, PTR or excise warehouses could not be registered in time? Unfortunately, the complaint in this case may take a long time. But if you still decide to “punish” the tax authorities, you can use the procedure approved by Order of the Ministry of Finance No. 916 of October 21, 2015.
