Registration of tax payers
Tax payer must be registered in tax body within 10 working days from the moment of tax obligations appearance:
- at place of location for juristic persons, branches and representatives, and at place of residence for individual persons in accordance with legal or residence address;
- in the presence of real estate (land) and (or) vehicle – at place of location or taxation objects registration;
- in case if tax payer realizes entrepreneurial or other activity – at place of activity realization.
In case of registration data change tax payer must inform the tax body, where he is registered, within 10 working days.