The taxpayer purchased the premises and decided to equip part of it as a cosmetology office, and use the other part as a cosmetics store. How to correctly submit information about such a "split" object – read further.
Submission rules for form No. 20-ОПП
According to item 8.1 of Sec. VIII of the Procedure for accounting of tax and fees payers, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011, the taxpayer is obliged to report all objects of taxation and objects related to taxation to the controlling body at the main place of accounting by submission of a notification about objects of taxation or objects related to taxation or through which activities are carried out.
Item 8.4 Sec. VIII of Order No. 1588 defines that the notification under form No. 20-ОПП is submitted within 10 working days after their registration, creation or opening to the controlling authority at the main place of accounting of the taxpayer.
According to item 8.5 Sec. VIII of Order No. 1588, in the event of a change in information about the object of taxation, namely: a change in the type, name, location, type of right or state of the object of taxation, the payer must provide the controlling body at the main place of accounting with a notification according to form No. 20-ОПП with updated information about the subject of taxation in respect of which changes have taken place, in the same order and terms as when registering, creating or opening a subject of taxation.
Filling in form No. 20-ОПП
In the event of a change in the purpose of the object of taxation or its repurposing, information about such an object of taxation is provided in the notification under form No. 20-ОПП in two lines, namely: one line indicates the information about the closure of the taxation object, the purpose of which is changed, the second - updates information about the taxation object that was created or opened on the basis of the closed one, while the identifier of the object the subject of taxation changes.
Thus, if the taxpayer divided their own premises into two or more objects of different purposes (in our case, a cosmetology office and a store), then a notification is submitted under form No. 20-ОПП, in which information about such a tax object is indicated in several lines, namely: in the first line, information about the closure of the taxation object, the purpose of which is changed, is indicated (in column 2, value "6 - closure of the taxation object" is entered "), in the following - updated information on taxation objects, which were created or opened on the basis of a closed one (in column 2, enter the value "1 - initial provision of information on taxation objects").
At the same time, each newly created object of taxation is assigned a corresponding identifier of the object of taxation according to the rules defined in item 4 of the Notes for filling out section 3 of Notification of objects of taxation or objects related to taxation or through which activities are carried out (Appendix to the notification under form No. 20-ОПП).
The notification under form No. 20-ОПП with information on the objects of taxation, which are registered in the relevant state body without assigning a registration number (cadastre number, registration number of the object of real property), are submitted to the controlling body at the main place of accounting in paper form with a copy of the document attached, which confirms the registration of the object of taxation in the relevant state body.
In this case, column 12 "Registration number of the object of taxation" of the notification under form No. 20-ОПП is not filled out (item 8.4 Sec. VIII of Order No. 1588).
