LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 30, 2011 No. 1918/7/15-3317

About methodical recommendations concerning holding procedure of cancellation of registration of person as payer of the VAT

The State Tax Service of Ukraine according to Item 3 of the protocol of hearing of first deputies (deputies) chairmen of regional GNA and chiefs separate BEND of 16.09.2011 No. 14 and for the purpose of providing the proper organization of work of structural divisions of bodies of the State Tax Service during procedure of cancellation of registration of person as payer of the VAT, in case of obtaining from the state registrar of data on entering into the Unified State Register of Legal Entities and physical litspredprinimatel (further - EGR) the corresponding records, provides methodical recommendations for taking into account during such procedure, and also preparation of tax consultations to taxpayers.

Cancellation of registration of person as payer of the VAT is regulated by Article 184 of the Section V of the Tax code of Ukraine (further - the Code) and happens according to the procedure, the established Regulations on registration of taxpayers for value added approved by the order of State Tax Administration of Ukraine of 22.12.2010 No. 978 and registered in the Ministry of Justice of Ukraine 29.12.2010 for No. 1400/18695 (further - the Provision).

According to the subitem "zh" of Item 184.1 of Article 184 of the Section V of the Code cancellation of registration of person as payer of the VAT happens if in EGR there is record about:

absence of the legal entity or physical person on its location (place of residence);

lack of confirmation of information about the legal entity.

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