Taxpayer can change the registration data in the following cases:
Registration data change indicated by taxpayer in application, also type of operation “change of registration data”, and copy of documents confirming these changes must be indicated in application form by tax payer:
in case of individual’s location change, including individual entrepreneur:
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copy of document confirming location change or reference from registered body on new place of residence;
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In case of voluntary discharge of activity copy of decree from registered body on termination of activity;
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In case of termination of activity by Court decision copy of Court decision;
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Copies of regulatory documents on termination of activity
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The following list of documents must be presented by heirs or authorized persons in case of individual entrepreneur’s death:
In the event of legal entity’s liquidation, reorganization or death assigned registration number of taxpayer will be invalid. Assigned registration number of taxpayer can not be assign to other taxpayer.
In case of taxpayer’s registration data change a taxpayer shall inform a tax authority based on the registration recording location within 10 days.