- VAT registration of a reorganizing entity through merger, acquisition, division, or transformation is subject to annulment
- Legal entities cease to exist as a result of reorganization or liquidation, with their assets, rights, and obligations transferring to successors
- The procedure for terminating a legal entity through merger, acquisition, division, or transformation is defined by law
- Upon completion of the creditor claim period, a transfer act is created, detailing the succession of all obligations towards creditors and debtors
- State registration is required for newly formed legal entities resulting from division, and for changes in the registry concerning the original and successor entities
- The annulment of VAT registration is regulated and occurs when a registered tax entity decides to cease operations and has settled its tax liabilities
- VAT registration annulment can be initiated by the legal entity after the termination commission has completed its proceedings
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.
