WHO AND WHEN SUBMIT FORM No. 20-OPP. HOW TO DETERMINE THE DATE FOR SUBMISSION CORRECTLY

Tax liabilities are an integral part of the work of any enterprise. One of the parts of tax reporting is a report in the form 20-OPP. Some do not understand that this is a form and how and when to submit it. To do this, you need to analyze the tax legislation in detail.

Objects subject to taxation 20-OPP

• cars;
• land;
• retail outlets and facilities (shops, kiosks, etc.).

Who Files Form 20-OPP

Tax legislation indicates that both individual entrepreneurs and legal entities must submit reports in this form. Moreover, the reporting concerns individual entrepreneurs who are on the general form of taxation and are on the simplified taxation system. That is, we can conclude that this reporting is submitted by all taxpayers without exception.

Peculiarities

It should be noted that this reporting form is also submitted if the taxpayer has in use an object subject to taxation. In other words, if the FLP rents a car that is not his personal property, he must still file Form 20-OPP.

As for legal entities, there is also a peculiarity in the presentation of such reporting, namely, that if a separate subdivision provides information in its report on the object of taxation, then the main enterprise in its report no longer displays information on the same object of taxation.

It should also be noted that if information about the object of taxation has changed, then this must be indicated in the form 20-OPP and marked with the mark "changes".

Tax on objects form 20-OPP

If you fill out Form 20-OPP, this does not mean that you need to pay tax on the specified objects, since according to tax legislation such objects may fall under another area of taxation, for example, real estate tax, then in this case you do not need to pay a repeated tax on these objects .

Submission deadline

The tax authorities indicate that Form 20-OPP must be submitted within 10 days, regardless of whether the registration of the opening of the primary object or changes to it. This period is calculated from the next day after the registration of the relevant object of taxation or amendments to it.

Submission Form

Legislation indicates that Form 20-OPP can be submitted in both paper and electronic forms. Paper can be filed directly with the tax authority or sent by mail. Electronic is submitted through the taxpayer's electronic account.

How to fill

A sample filling can be found on the website of the tax authority or seek help from specialists in the field of tax law. Specialists will not only help you fill out the required form, but also answer all questions related to paying taxes and reporting, including the 20-OPP form.