Features of the registration of taxpayers

According to the norms of the Tax Code, to conduct tax audit taxpayers are subject to registration or registration at the state tax service at the location of legal persons, isolated units of legal persons, place of residence (main account), as well as the location ( registration) of their units, movable and immovable property tax objects or objects related to taxation or through which work is performed (minor site registration). Reported by the press office of the State Tax Service of Ukraine. The taxpayer is obliged to register with the relevant organs of state tax service on core and non-place of registration, to report all objects of taxation and objects related to taxation by the state tax service on location. The taxpayer must file a notice of state tax service at the location of the object of taxation, or an object related to taxation, or through which activities are carried out within 10 working days after registration, create or open such a facility. In case of change of information about the object of taxation (the change of type, name, location or condition of the object of taxation) the taxpayer must provide the specified message with the updated information to the authority of the State Tax Service. Moreover, in case of change of destination of the object of taxation, or his conversion, information on this subject of taxation is provided in the message two lines, namely: one line contains information about the closure of a tax designation has changed in the second - an update on the subject of taxation, that will be created or opened on the basis of closed. Recall epri carrying out procedures for registration and re-face as a payer of value added tax is not charged.