of June 15, 2012 No. 10112/16/18-3115
Federations of trade unions of Ukraine Maidan Nezalezhnosti, 2, Kiev 01012
About consultation provision
The State Tax Service of Ukraine considered the letter of 14.05.2012 No. 03/01-16/849 concerning provision of consultation on single questions of the taxation and reports the following.
According to Item 63.3 of Article 63 of the Section II of the Tax code of Ukraine (further - the Code) the taxpayer shall report about all taxation objects and objects which are connected with the taxation or through which activities, to bodies of the State Tax Service for the location of such objects according to the procedure, established by the central body of the State Tax Service are carried out.
The procedure for submission of information on the taxation objects and objects which are connected with the taxation or through which activities are carried out is determined by the Section VIII of the Accounting treatment for taxpayers and charges approved by the order of the Ministry of Finance of Ukraine of 09.12.2011 No. 1588, registered in the Ministry of Justice of Ukraine 29.12.2011 for No. 1562/20300 (the Accounting treatment for taxpayers and charges is farther).
The message on the taxation objects and objects which are connected with the taxation or through which activities, on ф are carried out. No. 20-OPP moves all taxpayers irrespective of form of business in case of availability, origin, change of condition of the taxation objects.
Information on the taxation objects, such as goods, the income (profit) or its part, turnovers on sales of goods (works, services), transactions on delivery of goods (works, services) is displayed in the corresponding tax statements of the taxpayer (the tax declaration on the income tax, on the value added tax, tax calculation on ф. No. 1DF and others) therefore it is not necessary to report about such taxation objects in the message on ф. No. 20-OPP.
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