What documents are required for registration of taxpayers?
An application for registration with the tax authority is submitted by the taxpayer, except for the following:
- public legal entities;
- commercial legal entities;
- representative offices and branches of a foreign commercial legal entity.
Legal entities that are taxpayers, their branches and representative offices, when applying to the tax authority for registration, the following information must also be submitted to the tax authority:
- certificate;
- of the charter or by-laws;
- the document confirming the appointment of the head;
- document confirming the address of the legal entity
- the identity document of the head
in one copy copies
- address.
Legal entities that are taxpayers are registered after the TIN is issued to their superior organizations.
The application is filled out by the taxpayer or authorized representative. The taxpayer is responsible for the correctness of the information provided in the application.
An individual entrepreneur who is a taxpayer submits a copy of the identity document together with the application.
When natural persons who are taxpayers are registered, their name, date of birth and place of birth, residential address, sex, citizenship, and identity document information are included in their personal information.
The form of the application is approved by the executive authority.
In what form is accounting carried out?
The process of registration of natural persons is carried out in paper or electronic format. These rules are determined by the executive authority.
How long does the registration process take?
Registration of the taxpayer is carried out by the tax authority within 1 day after the application and other documents are received. The appropriate certificate is sent to the taxpayer in electronic form during that period. Tax registration of natural persons in electronic format is carried out immediately. The certificate is sent to a specially created email address in real time. The certificate is the main document confirming the registration of the taxpayer. The certificate is issued to the taxpayer only once and remains with him. In cases where the certificate has become invalid or lost, a new copy is issued upon the request of the taxpayer. At this time, an appropriate note is made on the given copy that the certificate is a new copy.
The form of the certificate is approved by the executive authority. If the application states that the certificate will be issued on a paper carrier, then the certificate will also be issued on a paper carrier.
Re-accounting in case of change
If the place of residence or residence of the taxpayer changes, he must submit an application to the tax authority within 40 days from the date of the change. Within 15 days after the date of the taxpayer's application in this regard, the tax authority shall carry out the re-registration of the taxpayer.
If there is any change in the information, the taxpayer must inform the tax authority within 40 days from the date of the change.
If the taxpayer has an economic entity and is located outside the location of the taxpayer, the taxpayer is re-registered at the location of that economic entity.
If the taxpayer has two or more economic entities, the taxpayer is re-registered at the address where the center of economic interests is located.
Re-registration of the taxpayer is carried out in accordance with the criteria determined by the body appointed by the executive authority.
In what cases does deregistration occur?
Cancellation or reorganization of a legal entity, cancellation of a branch or representative office, cancellation of activity, cancellation of the activity of an individual entrepreneur is carried out based on the request of the taxpayer.
Registration, re-registration, also deregistration is carried out free of charge.
As a Macis Consulting company, we provide a number of services to business owners who want to operate both as an individual entrepreneur and as a legal entity. Our company has been providing its business partners with both forms of business creation, accounting services, audit and legal process services for years. Contact us get all the accounting, financial and legal services your business needs.
