The 2D surfaces of potential energy, kinematic coefficients, components of the dipole moment, the heights of potential barriers, the energies of stationary torsional states, and the tunneling frequencies of hydroxyl and methyl groups in the methyl hydroperoxide molecule were calculated at MP2/CBS and CCSD(T)/Aug-cc-pVTZ levels of theory. Additionally, calculations of the 2D surface of zero point vibrational energy of the molecule in the harmonic and anharmonic approximations were performed at MP2/Aug-cc-pVTZ level of theory. The zero point vibrational energy calculated in two approximations is summed up with the potential energy of the methyl hydroperoxide molecule, calculated at two levels of theory, and the resulting four outcomes of the refined potential energy are used to calculate the energies of stationary torsional states and tunneling frequencies. The results obtained are compared with the experimental and theoretical data presented in the literature to evaluate the efficiency of taking into account the zero point vibrational energy when examining the internal rotation in molecules.