LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 28, 2011 No. 13607/6/10-1015/2981

About provision of the answer

The State Tax Administration of Ukraine reviewed request about cancellation of cancellation of registration of the payer of the VAT and reports the following.

According to the paragraph to the second article 19 of the Constitution of Ukraine public authorities and local government bodies, their officials shall act only on the basis of the, within powers and method, provided by the Constitution and the laws of Ukraine.

So, registration of person as payer of the VAT and cancellation of such registration is regulated by provisions of Articles 180 - 184 Sections V of the Tax code of Ukraine (further - the Code). Item 183.14 of Article 183 of the Section V of the Code provides that forms of the registration statement of the payer of the VAT, pleas of nullity of registration of the payer of the VAT and regulations on registration of payers of the VAT affirm the central body of GNS.

According to the Section V of the Code and article 2 of the Law of Ukraine "About the State Tax Service in Ukraine" the Regulations on registration of taxpayers for value added approved by the order GNA of Ukraine of 22.12.2010 No. 978, registered in the Ministry of Justice of Ukraine 29.12.2010 for No. 1400/18695 are developed (further - the Provision).

The decision on cancellation of registration of the payer of the VAT at the initiative of tax authority can be appealed according to the current legislation (item 6 of the Section V of the Provision).

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