Annulment of VAT payer`s registration in view of missing at the registered office, non-confirming data on legal entity before the state registrar
Since recently tax offices have tightened control over VAT payers. Cases of annulment of VAT payer`s registration providing that there are grounds envisaged by Tax Code of Ukraine became more frequent.
Let us bring to recollection that in accordance with para. “ж” of Article 184.1 of Tax Code of Ukraine presence of record (i) on missing of legal entity at the registered office; or (ii) on absence of record on confirmation of data on legal entity in the Unified State Register of Legal Entities and Individuals – Entrepreneurs (“USR”) is the ground for annulment of VAT payer`s registration. Procedure of such annulment is set forth in Regulation on Registration of VAT payers approved by the Order of Ministry of Finances of Ukraine # 1394 as of November 07, 2011.
Provided that respective confirming documents (data) from the state registrar are present, tax office shall decide on annulment of VAT payer’s registration regardless of documentary or cameral tax audit of respective VAT payer and its results executed by tax office or obligation of VAT payer to be registered and/ or to credit or pay VAT in accordance with the law.
In view of aforesaid we pay attention of VAT payers to necessity of annual confirmation of data on the legal entity in USR (para. 11 of Article 19 of the Law of Ukraine “On State Registration of Legal Entities and Individuals-Entrepreneurs”) and highlight importance of legal entity presence at the registered office.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.