LETTER OF THE STATE TAX SERVICE OF UKRAINE

of June 13, 2012 No. 16393/7/10-1417/3381

Concerning cancellation of registration of payers of the VAT

The analysis of judgments on cases on claims of taxpayers to the bodies of the State Tax Service connected with cancellation of registration as the taxpayer for value added demonstrates that court practice on this matter is contradictory and unsteady. Mostly it is caused by ambiguous application of the legislation which regulates procedure for cancellation of registration of payers of the VAT and their recovery in the register.

Till 01.01.2011 questions of cancellation of registration of the payer of the VAT were settled by instructions of Art. 9 of the Law of Ukraine "About the value added tax" of April 3, 1997 No. 168/97-BP and Regulations on registration of taxpayers for value added approved by the order GNA of Ukraine of 01.03.2000 No. 79 and registered in the Ministry of Justice of Ukraine 03.04.2000.

Since 2011 the relations concerning registration by payers of the VAT and its cancellation are regulated by Art. 180 - 83 Tax codes of Ukraine (further - NKU) and the Regulations on registration of payers of the VAT approved by the order GNA of Ukraine of 22.12.2010 No. 978 and registered in the Ministry of Justice of Ukraine 29.12.2010 for No. 1400/18695, and since 16.12.2011 - the Regulations on registration of taxpayers for value added approved by the order of the Ministry of Finance of Ukraine of 07.11.2011 No. 1394 and registered in the Ministry of Justice of Ukraine 29.11.2011 for No. 1369/20107 (further - No. Provision 1394). The VAT is subject to cancellation. The decision on cancellation of registration of the payer of the VAT at the initiative of tax authority can be appealed administratively according to requirements of Art. 56 of NKU or in court.

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