The main administration of the DPS in Kyiv informs that the controlling body refuses to register a person as a VAT payer if, based on the results of the review of the registration application and/or submitted documents, it is established that the person either does not meet the requirements specified in Art. 180, item 181.1 of Art. 181, item 182.1 of Art. 182 and item 183.7 of Art. 183 of the Tax Code of Ukraine, or if there are circumstances that are grounds for cancellation of registration in accordance with Art. 184 of the Code of Civil Procedure, as well as if when submitting a registration application or determining the desired (planned) day of registration, the procedure and time limit(s) established by para. Articles 183.1, 183.3 – 183.7 183 of the Civil Code (clause 183.8 of Article 183, Chapter V of the Civil Code).
Sub-item 20.1.2 of clause 20.1 of Art. 20 ch. I of the PKU established that controlling bodies have the right, in particular, for the performance of functions defined by law, to receive certificates, copies of documents, certified by signature, free of charge from taxpayers, including charitable and other non-profit organizations, of all forms of ownership in accordance with the procedure established by law by the payer or his official and sealed (if available), on financial and economic activity, received income, taxpayer expenses and other information related to the calculation and payment of taxes, fees, payments, on compliance with the requirements of the law, control over which is entrusted to the controlling bodies, as well as financial and statistical reporting in the order and on the grounds determined by law.
Controlling bodies have the right to apply to taxpayers and other subjects of information relations with a written request for the submission of information (an exhaustive list and grounds for providing which are established by law), necessary for the performance of the functions and tasks entrusted to control bodies, and its documentary confirmation (clause 73.3 of Article 73, Chapter II of the Criminal Procedure Code).
Taking into account the above, a person who submitted a registration application on form No. 1-VAT by means of electronic communication in electronic form, if necessary, submits supporting documents on paper media to the general department of the controlling body at his location (place of residence).
Source: kyiv.tax.gov.ua
