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of January 31, 1997 No. 26-34/10-758

Rather state registration of subjects of business activity

In State Tax Administration of Ukraine and other ministries and departments requests from tax administrations about provision of explanations on application of regulations of the current legislation to subjects of business activity which stay on the registry in State Tax Administrations arrive, but to them do not report on the activities, on the legal and actual addresses specified in constituent documents are not and their location is not established.

With respect thereto we report that according to article 8 of the Law of Ukraine "About entrepreneurship" the right of state registration and its cancellation are assigned to bodies of state registration, at the same time it is specified that in case of change of the location the subject of entrepreneurship shall inform in seven-day time on it body of registration. Failure to carry out of this requirement grants the right to registering body to take a legal action, Arbitration Court with the claim for cancellation of state registration.

In case of factual determination of lack of subject of entrepreneurship State Tax Administrations need to send collected materials in registration authorities for decision making according to requirements of the above-mentioned Law to the address specified in constituent documents, namely: appeals to courts with claims for cancellation of state registration.

Application of the specified measures will give the chance to strengthen control of activities and the location of entrepreneurial structures and will strengthen their responsibility to registration and tax authorities.

With respect thereto I oblige chairmen of State Tax Administrations to organize in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol work on representation to state bodies of registration of materials about non-compliance with requirements of the Law of Ukraine by subjects of managing "About entrepreneurship" what to inform GNA of Ukraine to the 10th monthly on.


First Deputy Chairman V. Korol


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