Due to decommunization, the streets on which the individual entrepreneurs who use cash register at this address are registered, were renamed. However, they did not manage to submit the updated information to the tax office in time. Read below how to act in this situation and what consequences such a delay may have.
General terms
In accordance with item 63.3 of the Tax Code, taxpayers are subject to registration with the supervisory authorities at the location of legal entities, separate subdivisions of legal entities, the place of residence of a person (main place of registration), as well as at the location (registration) of their subdivisions, movable and immovable property, objects of taxation or objects that are related to taxation or through which activities are carried out (additional place of registration).
The taxpayer is obliged to report all objects of taxation and objects related to taxation to the supervisory authorities at the main place of registration.
In connection with the renaming of the streets on which the object of immovable property is located and the introduction of changes to the State Register of Property Rights in connection with the change of name or renaming of the street, the taxpayer must submit a notification in form No. 20-ОПП within 10 working days from the date of making changes to this register.
The form of Notification of objects of taxation or objects related to taxation or through which activities are carried out in form No. 20-ОПП, is defined in Annex 10 to Procedure for accounting of taxpayers and fees, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011.
For business entities that are subject to Law of Ukraine ‘On use of cash registers in the sphere of trade, public catering and services’ and which use cash registers, if the name of the city, street, etc., where the taxable object (business unit) is located, has been renamed, where the cash register is applied, notification in form No. 20-ОПП is submitted in order to avoid discrepancies between the information regarding the location of this business unit.
Cases and consequences of violation
According to item 117.1 of the Tax Code, failure to submit applications or documents for registration in the relevant supervisory body within the time limits and in the cases provided for by the Tax Code, registration of changes in location or making other changes to one's account data, failure to submit corrected documents for registration or making changes, submission with errors or incomplete information, failure to submit information about those responsible for accounting and/or tax reporting, in accordance with the requirements established by the Tax Code, entails the imposition of a fine of UAH 340 on self-employed persons, and on legal entities, separate subdivisions of a legal entity or a legal entity responsible for calculating and paying taxes to the budget during the execution of the agreement on joint activities – UAH 1,020.
In case of failure to eliminate such violations or for the same actions committed during the year by a person to whom fines were applied for such a violation, a fine of UAH 680 will be imposed on self-employed persons, and on legal entities, separate subdivisions of a legal entity or a legal entity responsible for calculating and paying taxes to the budget during the execution of the agreement on joint activities – UAH 2040.
Therefore, the taxpayer is obliged to submit notifications about objects of taxation or objects related to taxation or through which activities are carried out, in form No. 20-ОПП every time after registration, creation or opening of new objects of taxation or objects related to taxation or through which activities are carried out.
In case of detection of violations of the terms of submission of several notifications in form No. 20-ОПП, including during a documentary check, a fine is imposed for each such fact in the amounts established by item0117.1 of the Tax Code.
