Enterprise Relocation. How to Pay Taxes?

Previously, we wrote about the possibility for businesses to move their own business to the west of the country out of the war zone. Now let's talk about where to pay taxes in this case. It all depends on whether you have re-registered the company.

If you re-registered your business

If you have made changes to your registration documents, then the tax payment procedure changes. Thus, personal income tax until the end of the current fiscal year must be paid at the preliminary place of registration. This is stated in the Order № 1588 of 09.12.2011.
Until the end of the year the taxpayer is registered at the old tax office at the non-main place of registration, and in the new tax office it is registered at the main place of registration. Since the new year, personal income tax will only need to be remitted to the new tax office.
If the entrepreneur has a separate subdivision, in terms of the Commercial Code of Ukraine, it is not a business entity, and therefore it must pay personal income tax on employee salaries to the new tax office from the date of registration in such a tax office.
The military fee, as well as personal income tax, must be paid to the old tax office before the end of the current fiscal year. And starting from January of the next year, it will be necessary to pay taxes to the new tax office.
As for the payment of taxes by separate subdivisions of a juridical person, it all depends on what status such a subdivision has:

• an authorized subdivision pays the military fee to a new tax office,
• for an unauthorized subdivision, the taxes are paid by the main subdivision at its location.

The main enterprise or a separate branch pays the Unified Social Tax at the new place of registration from the date of registration. If the location address is changed by an unauthorized separate subdivision, this does not affect the payment of the Uniform Social Tax, because taxes are paid by the main subdivision at its main place of registration.
No more than a month may pass between the introduction of changes into the Unified State Register and the registration of the new tax office. And you have to pay taxes to the new tax office after the new tax office has registered you.
You should submit your combined Single Social Tax, Personal Income Tax and Military Tax return to the new tax office.

If you did not re-register your business

If there was no change in the primary place of registration, but the company filed form 20-OPP and indicated the new address as a non-main place of registration, the tax inspectors believe that personal income tax should be paid to the tax office at the non-main place of registration, i.e. the tax office where the employees and the company office are located.
The military fee and the Unified Social Tax should continue to be paid to the tax authority at the main place of registration, nothing changes here.
Combined report on the Unified Social Tax, Personal Income Tax and Military Duty should be submitted to the tax office at the main place of registration.