The chief accountant of the enterprise went abroad because of the war. The vacancy was closed quite quickly, so the owner hastily submitted updated information to the tax office. As a result, it turned out that an error was made in the reporting, namely in 1-ОПП form. How to correct it not to face sanctions from the State Security Service described below.
Nuances of submission of 1-ОПП form
Tax accounting of the payer involves updating the current information. In particular, every business owner must notify the tax office of a change of the chief accountant. In this case, 1-ОПП form will be needed.
According to item 66.4 of the Tax Code of Ukraine (hereinafter – the Tax Code), taxpayers – legal entities and their separate subdivisions are obliged to submit to the supervisory authority information on persons responsible for keeping accounting and/or tax records within ten days from the date of registration or occurrence of changes in the tax payers’ registration data. To do this, you need to submit 1-ОПП application form (for legal entities and separate divisions) in marked ‘Information about those responsible for keeping accounting and/or tax records’.
Registration at the main place of registration (amendments to registration data) of taxpayers – legal entities and separate subdivisions of legal entities, for which the specifics of their state registration are established by law and which are not included in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations (hereinafter – the USR), is carried out on the basis of 1-ОПП application form (item 64.2, paragraph 66.1.3 of the Tax Code).
Legal entities and their separate subdivisions, information about which is contained in the USR, submit 1-ОПП application form to the supervisory authority at the main place of accounting only in the event of the appointment or change of the chief accountant (with the mark ‘Information on the person responsible for accounting and/or or tax accounting’).
Legal entities and their separate subdivisions, for which the specifics of their state registration are established by law and which are not included in the USR, submit 1-ОПП application form during registration with the supervisory authority, in the event of a change in the payer's registration data and after the appointment (change) of chief accountant.
Detection of an error in 1-ОПП form
If in the previously submitted 1-ОПП application form an error was detected regarding the information about the chief accountant, the taxpayer must submit 1-ОПП application form with updated (corrected) information about such a person and mark ‘Information about the person responsible for keeping accounting and/or tax accounting’.
Sections 1, 2, 4 and 10 of 1-ОПП application form must be filled out, and information about the founders need not be submitted (note to 1-ОПП application form).
If the business owner found the error other than the information about the chief accountant in the previously submitted 1-ОПП application form, but the law establishes the specifics of state registration of chief accountant and it is not included in the USR, it is necessary to submit to the supervisory authority at the main place of accounting an updated (corrected) 1-ОПП application form marked ‘Changes’ and specified documents in the same order as during registration. In this case, the taxpayer must fill out all sections of 1-ОПП application form.
1-ОПП application form does not necessarily have to be only in paper form. You can also submit its electronic copy. Submission of documents by means of electronic communication in electronic form is carried out in accordance with the provisions of the Tax Code of Ukraine and the Procedure for the exchange of electronic documents with supervisory authority, approved by Order of the Ministry of Finance No. 557 of June 6, 2017 (as amended by Order of the Ministry of Finance No. 261 of January 6, 2020).
