An entrepreneur has set up a kiosk for selling car spare parts outside the place of primary registration of a legal entity. How should they reflect such an object in the reporting so as not to face fines from controllers - read below.
Rules for reporting on temporary structures
A temporary structure for commercial, domestic, socio-cultural or other purposes for carrying out entrepreneurial activities is a one-story structure made of lightweight structures taking into account the basic requirements for structures specified in the technical regulations for construction products, buildings and structures, and is installed temporarily, without arranging a foundation.
The taxpayer is obliged to notify the regulatory authorities of all objects of taxation and objects related to taxation (hereinafter - the object of taxation), the regulatory authorities at the main place of registration in accordance with the Procedure for Registration of Taxpayers and Fees, approved by Order of the Ministry of Finance of Ukraine No. 1588 of December 9, 2011 with amendments and supplements, established by item 63.3 of Article 63 of Tax Code of Ukraine No. 2755-VI of December 02, 2010 .
The procedure and terms of submission to the regulatory authorities of the Application for taxation or objects related to taxation or through which activities are conducted, in Form No. 20-OПП, are established by Section VIII of Procedure No. 1588. Application No. 20-ПП is filled out in compliance with the Instructions for Filling Out Section 3 of Application for objects of taxation or objects related to taxation or through which activities are carried out (Appendix to statement No. 20-ОПП), containing a description of the data specified in the relevant columns of this statement.
The basis for placing a temporary structure (small architectural form for carrying out entrepreneurial activity) (hereinafter - the TS) is the TS binding passport.
The TS binding passport includes, in particular, the location of the TS and the direction of entrepreneurial activity.
For the purposes of statement No. 20-ОПП, the primary source of data on the object of taxation, in particular its location (address), are legal documents that are current on the date of its submission.
Features of filling out form No. 20-ОПП
Columns 6, 7, indicate - the code of the territorial community, the name of the settlement/district in the city in accordance with the data of the Codifier of administrative-territorial units and territories of territorial communities, approved by Order of the Ministry of Development of Communities and Territories of Ukraine No. 290 of November 26, 2020 (hereinafter - KATOTTH).
For the convenience of filling out columns 6, 7 in electronic form, a directory based on KATOTTH data is used. The applicant's selection of the appropriate territorial community code for column 6 provides for automatic binding of the value of the name of the settlement/district in the city to this code for column 7.
In column 8, one of the proposed street types is selected (street/boulevard/square/avenue/lane/driveway/descent, etc.).
Column 9 is filled in using the street directory, which is a reference, and is formed by the State Tax Service based on data on the names of streets of the relevant settlements, which are received by the State Tax Service from local authorities.
If the address data on the location of the vehicle, kiosk, pavilion, etc. does not specify the type and/or name of the street, in this case, the data on the location of the vehicle, kiosk, pavilion, etc. are entered in column 7.1.
The absence of actual data for the vehicle, kiosk, pavilion, etc., in respect of which application No. 20-ОПП is submitted, regarding the data indicated in columns 10-13, does not require their completion.
Columns 14, 15 indicate the corresponding state of the vehicle, kiosk, pavilion, etc. (operated, rented, leased, etc.), the type of right to the vehicle, kiosk, pavilion, etc. (right of ownership, possession, use, permanent use, economic management, etc.).
In this case, column 15 indicates the type of right to the object that is determined by the title document, column 14 indicates the actual state of the vehicle, kiosk, pavilion, etc. at the time of filling out notification No. 20-ОПП.
Based on the corresponding mark in column 16, the taxpayer is registered at a non-primary place of registration in the supervisory authority at the location of the taxable object.
Column 17 “Registration number of the taxable object” is not filled in.
