What documents should be submitted to the tax authorities when closing a branch office?
The tax service in the Zhytomyr region informs about the documents that should be submitted to the tax authority when closing a branch.
It is noted that according to Article 95 of the Civil Code of Ukraine dated January 16, 2003, No. 435-IV, separate subdivisions are not legal entities; they are endowed with the property of the legal entity that created them and operate based on the approved regulations.
The heads of separate subdivisions are appointed by the legal entity and act on the basis of the power of attorney issued to them. Information about the separate subdivisions of the legal entity (including information about the head of the separate subdivision) is included in the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Formations (hereinafter referred to as the USR).
According to paragraph 97.4 of Article 97 of the Tax Code of Ukraine dated December 2, 2010, No. 2755-VI, the person responsible for settling monetary obligations or tax debts for branches, departments, and other separate subdivisions of the liquidating taxpayer is that taxpayer.
If a decision is made to close the separate subdivision of a legal entity established in accordance with the legislation of Ukraine, an application for the liquidation or reorganization of the taxpayer in the form No. 8-OPP (hereinafter referred to as the Application in form No. 8-OPP) and a copy of the regulatory document on the closure of the separate subdivision must be submitted to the controlling authority at the main place of accounting of such separate subdivision.
In light of the above, when a decision is made to close the separate subdivision, the Application in form No. 8-OPP must be signed by the head of the separate subdivision or the head of the legal entity.
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