Due to changes in legislation, to date there are no concepts of "legal address" and "physical address". Tax Code introduced a new concept of "tax address". According to paragraph 45.2 of Article 45 of Section II of the Tax Code, tax, legal entity address is the location of such a legal entity, information about what is contained in the Uniform State Register of enterprises and organizations of Ukraine. Definition of a legal entity shown in the Civil Code of Ukraine. According to the article. 1993 Civil Code, the registered office is the actual place of business or office location, with which the daily management of the entity (mainly located manual), and implementation of management and accounting.
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