As you know, the form No. 20-ОПП reflects the objects related to taxation and the objects through which the activity is carried out. Such objects are property and actions in connection with which the taxpayer has obligations to pay taxes and fees. What if the company is registered in the apartment where the founder lives. How to indicate the type of right to this apartment? Which code to choose in the form No. 20-ОПП?
In fact, information about the legal address of the company is already entered in the Unified State Register. At the same time, “ZIR” provides advice that the company (regardless of the address at which it is registered) should indicate such object in the form No. 20-ОПП.
Then the question arises: is the apartment where the founder lives and in which the company is registered the object of taxation for the company? It is logical to assume that if such apartment is converted into an office, study or warehouse, and there is actually economic activity, clearly information about such object should be disclosed. In this case, in column 3 of the form No. 20-ОПП the information about the apartment is indicated in accordance with the functional purpose of the premises (for example, code “240” – study; “378” – office; “468” – warehouse; “55” – archive).
But in most cases, the founder continues to live in the apartment, and there is no economic activity there. In this case, the presence of this object is not a reason for the company to incur obligations to pay taxes and fees. Under such circumstances, this apartment is not displayed in the form No. 20-ОПП. This is one of the positions on this issue.
However, there is another opinion, which is also insisted on by the controlling body. In fact, the company can not be registered in the apartment of an individual (in this case – the founder). According to the accounting principle of autonomy, defined in Article 4 of the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”, the personal property of business owners is separated from the property of the enterprise and, accordingly, is not reflected in its financial statements.
Therefore, the company can be register in the apartment of the founder, if the owner has contributed this apartment to the capital of the company, or if the company rents this apartment from its owner. In the first case, the owner receives corporate rights and the right to receive dividends, and in the second - the company pays its founder rent. Therefore, such apartment will be company’s subject of taxation in any case.
The apartment in which the activity of the enterprise is not conducted, is displayed in column 3 of the form No. 20-ОПП with the code “682” (apartment). The type of right for an apartment contributed to the capital of the enterprise is indicated in column 10 with the code “1” (ownership), because such apartment is the property of the enterprise and is accounted for on its balance sheet. If the apartment is rented from the founder, indicate the code of the type of right “7” (long-term use, rent) or “8” - (short-term use, rent or lease). The type of right is also indicated in the case when the apartment in accordance with the agreement between the founder and the company is in common use.
It should be noted that paragraph 8.4 of the Procedure for accounting of taxes and fees payers, approved by Order of the Ministry of Finance No. 1588 of December 9, 2011, stipulates that the leased property is to be reflected in the form No. 20-ОПП.
