- Registration of VAT payers is subject to cancellation in cases of reorganization through annexation, merger, division, and transformation
- Re-registration of VAT payer is required in case of transformation of a legal entity
- Registration of VAT payer is not subject to cancellation in case of reorganization through separation
- Legal entity ceases to exist through reorganization or liquidation, with assets, rights, and obligations transferring to successors
- Procedures for cessation of legal entity through merger, annexation, division, and transformation are defined in the law
- Transformation of a legal entity involves changing its organizational and legal form
- Registration, re-registration, and cancellation of VAT payer registration is regulated by specific articles and regulations
- Detailed procedures for registration, re-registration, and cancellation of VAT payer registration are outlined in specific sections of the regulations.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
