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The STS bodies in accordance with art. 10 of the Law "On State Tax Service of Ukraine" are invested only with authority to file lawsuits to courts against companies for declaration a transaction as invalid and disgorgement of profits to the state budget. Pursuant part 1 art. 204 of the CC before determination by the court such a decision the transaction is legitimate, unless its invalidity is not directly established by law or it is not remained as invalid by the court (presumption of legitimacy).
The state bodies and local authorities, enterprises, institutions, organizations and citizens have the right for information. To obtain information or excerpts listed subjects should submit a written request to the Fund indicating the purpose of the request, the list of information or extracts and the date of request. The Fund within five working days (three days for urgent requests) provides the necessary information or refuses to provide it on the grounds specified in the Standard.
To obtain the necessary documents is possible by mail or directly at the Fund. Providing information or extracts from the Register is free.
The
State Tax Service of Ukraine has provided methodic recommendations on the
procedure for cancellation of VAT payer registration if informed on making
records at the Unified State Register (“USR”) on absence of the entity at its
registered address or on the lack of information on legal entity has been received
from a state registrar. Inter alia it is noted that according to the part 1 art.
19 of the Law "On state registration of legal entities and individuals – entrepreneurs"
a legal entity must submit (send) to the state registrar a registration card to
confirm its details. The card shall be provided annually within the month
following the date of state registration, starting next year after
registration. In case of non-receipt a card in due time a state registrar must
send to the legal entity by registered
mail the notification on the necessity of submitting the registration card
within 5 business days as of the date set for submission of registration card. The
same notification shall be sent in case the STS authority reports on absence
the legal entity at its registered address.
If the legal entity failures to submit the
registration card within one month since the notification has been received the
state registrar is obliged to make the record at the USR on the absence of
confirmation of indicated details as of the date set for the next submission.
If the registered letter was returned the state registrar must make a record on
absence of a legal entity at its registered address to the USR.
The state registrar shall also inform STS authorities on the fact respective records were made. And the STS authority basing on this information drafts a decision on cancelation VAT payer registration which shall be submitted to the commission of cancellation of VAT payers’ registration. In addition, the existence of record in the USR on absence of the legal entity at its registered address is one of the grounds for the court decision on termination the legal entity, not related to the bankruptcy of a legal entity to be issued.
