The Procedure for Accounting for payers of taxes and duties, approved by the order of the Ministry of Finance of Ukraine of 09.12.2011, № 1588 (hereinafter − the Procedure № 1588),regulated the features of registration of taxpayers from the temporarily occupied territory of Ukraine - FEZ “Crimea” and ATO zone, and also it is clarified the transfer mechanism of a large taxpayer from one supervisory authority to another. In addition, the procedure of registration of a separate subdivision of foreign non-governmental organization is described. Hereafter the issue details are considered.
Peculiarities of registration of taxpayers from uncontrolled territories
The taxpayers, the location (place of residence) of which is temporarily occupied territory of Ukraine, should be registered in the Unified data bank of legal entities or in the Register of self-employed persons with a sign of “subject of free economic zone “Crimea” (hereinafter − FEZ “Crimea”). The same feature is to be established or cancelled in case of change of location (place of residence) to (from) temporarily occupied area(s) of Ukraine.
Separate subdivisions, the location of which is temporarily occupied territory and which are separate subdivisions of legal entities located in other territory of Ukraine, or are registered in regulatory authorities engaged in book-keeping of large taxpayers should be taken into account in controlling authority at the main place of registration of the respective legal entities. And in the case of transfer of a legal entity for service from a controlling authority to another one (registration/deregistration) simultaneously should be the change of place of registration of separate subdivisions, the location of which is temporarily occupied territory and which are registered in the supervisory authority in the main place of registration of such legal entity.
Registration of large taxpayers
The new version of the Procedure № 1588 provides that a large taxpayer is obliged to be registered in the controlling authorities carrying out book-keeping of large taxpayers, since the beginning of the budget period (calendar year), on which the Register of large taxpayers is formed.
A taxpayer, who is registered in the controlling authorities carrying out book-keeping of large taxpayers and is not registered in the Register of large taxpayers for the following calendar year, is to be transferred on accounting to the controlling authority at his/her location since the beginning of the new budget period (calendar year). An exception to this rule is cases when the decision is made regarding the taxpayer to be terminated. Deregistration/registration of such a taxpayer is to be carried out at the application (form № 1− ОПП) or based on the decision of the State Fiscal Service to change the primary place of accounting and transfer for service to the controlling authority at the place of location of the taxpayer.
If there was a reorganization of a large taxpayer by merger, accession, transformation, the newly formed payer (successor) at the application (form № 1− ОПП) could be transferred to accounting in controlling authorities responsible for book-keeping of large taxpayers, at the main place of the predecessor accounting.
In case of change of location of a large taxpayer, related to the change of the administrative-territorial entity, the taxpayer could be transferred to service of another controlling authority, which carries out book-keeping of large taxpayers, since the beginning of the next budget period (calendar year) when the state registration of changes in the location to be carried out. In this case the large taxpayer is to be deregistered/registered on the basis of the application form № 1− ОПП.
Registration of a separate subdivision of foreign non-governmental organization
In conclusion – about the clarification of registration procedure of a separate subdivision of foreign non-governmental organization, representative, branch of a foreign charitable organization.
Thus, the amendments in the Procedure № 1588 established that the registration in the controlling authorities of mentioned entities is conducted today on the basis of information from the Unified State Register of their state registration. Previously relevant subdivision was registered only after its proper accreditation (registration, legalization) on the territory of Ukraine in accordance with the law.
