A few months ago, the minor son of the reader became the sole heir of his deceased father, who ran a business and was registered as an active VAT payer.
After the death of his father, the company was managed by an appointed succession manager. A few weeks ago, the reader, acting on behalf of her minor son, made a notarial deed of inheritance certification, and as a consequence the succession board expired. On the same day, the activities of the deceased were deleted ex officio, as well as the NIP number was deleted from the register of taxpayers and payers.
Source Gazeta Prawna
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