- If a taxpayer’s registration is canceled and they have tax liabilities from the last tax period, this amount is considered in reducing the budgetary refund.
- If there are no tax liabilities, the taxpayer must settle any tax obligations or debts that arose before the cancellation, regardless of their registration status on the payment date.
- If the taxpayer is entitled to a budgetary refund from the last tax period, it is provided within the timeframes specified in the tax code, regardless of their registration status on the refund date.
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.
