LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 5, 2011 No. 16118/6/10-1015/3488

About provision of tax consultation

The State Tax Administration of Ukraine considered your letter of 10.08.2011 No. 1586 concerning determination of the venue of documentary check not eligible to travel abroad and reports the following.

Procedure for carrying out documentary unscheduled inspections предусмотнрен article 78 of the Tax Code of Ukraine (further - NKU).

So, in particular, according to subitem 78.1.7 of item 78.1 of Art. 78 of NKU documentary unscheduled inspection is carried out in case the procedure of reorganization of the legal entity (except transformation), the terminations of the legal entity or business activity of the physical person is begun - the entrepreneur, proceeedings about recognition by the bankrupt of the taxpayer are open or the application for removal from accounting of the taxpayer is submitted.

By Item 11.1 of the Accounting treatment for taxpayers and charges approved by the order GNA of Ukraine of 22.12.2010 No. 979 (further - the Procedure), it is provided that liquidation of the taxpayer is understood as liquidation of the taxpayer as legal entity or stop of state registration of physical litsapredprinimatel from which closing of their accounts and/or loss of their status as the taxpayer according to the legislation results.

To the legal entity, except military units, in case of decision making about the termination by founders (participants) of the legal entity, authorized bodies or court, to the commission chairman on the termination (to the liquidator, liquidation commission and so forth) or to person responsible for repayment of monetary commitments or tax debt of the taxpayer in case of liquidation of the taxpayer, follows in 3-day time from the date of entering into the Unified state register of data that the legal entity is in process of the termination, to give to body of the State Tax Service in which the taxpayer stays on the registry, such documents:

the statement for the termination of the taxpayer on ф. No. 8-OPP which date is fixed in the magazine on ф. No. 6-OPP;

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