Saturday, October 1, 2011

The procedure of taking the register for non-main place of registration

Question: I'm registered in another city, where same is open and SPD in my name. Can I rent an office in another city, which will be located online store. The procedure of taking the register for non-main place of registration of tax payers is defined in Section VII of the Order of taxpayers and taxes, approved by Order of the STA of Ukraine from 22.12.10 № 979 (hereinafter - order number 979), reports of the mass-advocacy and citizens' appeals to the taxation of . Sevastopol. If under the law of the taxpayer, except for obligations concerning the submission of tax declarations (calculations, reports) and / or charge, withholding or payment (transfer) of taxes, charges in a territorial unit at its location, there are duties on the territory of another administrative territorial units, such taxpayers must register with on such a non-main place of registration of the relevant authority of the State Tax Service. For taking on the account of non-core place of registration of a taxpayer is required within 10 working days after the establishment of a separate division, registration of movable or immovable property or the opening of the facility or unit, through which activities are carried out or which are taxable or tax-related, submit to the authority of state Tax Service registration statement on p. № 5-OPP marked "account of non-core place of registration." These statements about registering non-core place of registration shall be entered in the Register of the self-employed persons. Organ of state tax service for non-main place of registration of a taxpayer may be given notice of withdrawal of registration for non-main place of registration for r. № 16-DPP, which validity is limited to budget year and which is a supplement to help about registering for r. № 4-OPP and really only with such help. Issuance of such notification by the relevant organ of state tax service provides the written request of the taxpayer within two working days after receiving an application from the taxpayer. Notification does not require any additional registration in the general department or agency office of the State Tax Service. Accounting treatment of objects of taxation and objects related to taxation is defined in section VIIІ Order № 979. A taxpayer is obliged to notify all the objects of taxation and objects related to taxation, government tax authorities on the location of such facilities (for core and non-place of registration) in the manner prescribed by this section. The objects of taxation and objects related to taxation or through which activities are carried out (hereinafter - the objects of taxation), are the property and acts in connection with which the taxpayer having responsibilities in respect of taxes and fees. Such objects for each type of tax and fee determined in accordance with the relevant sections of the Tax Code of Ukraine. If a taxpayer is registered, the creation or discovery of an object of taxation in the territory of the administrative-territorial unit where he is not registered, then such a tax payer is obliged to register for non-main place of registration in the state tax service at the location of the object in order that section. VII Order № 979. Notification of the objects of taxation, or objects related to taxation, or through which work (the object of taxation), the r. № 20-OPP fed for 10 days after its registration, the creation or discovery in the state tax service at the location of the facility. In case of change of information about the object of taxation, namely: a change of type, name, location and condition of the object of taxation, the taxpayer provides such notification to r. № 20-RLD with updated information in the state tax service at the location of the object of taxation, about which there have been changes. In the case of changing the destination of the object of taxation or the conversion information on this subject of taxation is provided in the notice the two lines, namely: a single line notes about closing the object of taxation, the appointment is changed, the second - an update on the subject of taxation, which is created is open or closed based on. In addition, admission to the state tax service of the state registration bodies, executive bodies or local authorities information about the objects of taxation of the taxpayer, which are absent in the organ of the state tax service, such information no later than the day following its receipt brought in Uniform database of legal persons or the Registry of self-employed persons. Recommended Directory object types of taxation on the official website of the central organ of the State Tax Service.

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