On taxes and other obligatory payments to the budget (Tax Code)

Article 61. Fulfillment of tax obligations of a resident legal entity’s structural unit terminating its activity

1. If a resident legal entity resolves to terminate activity of its structural unit, a tax authority at the location of the structural unit of the resident legal entity shall be provided with all of the following documents:

1) a tax application for terminating activity;

2) a copy of the resolution of the resident legal entity to terminate the activity of its structural unit;

3) liquidation tax returns of the structural unit of the legal entity, unless otherwise provided for by this article.

2. Liquidation tax returns shall be drawn up by types of taxes, payments to the budget and social welfare payments for which a legal entity’s structural unit terminating activity is recognized an independent payer, for the period from the beginning of a taxable period, within which it was resolved to terminate the activity of the structural unit of the legal entity, until the date of submitting a tax application for the termination of its activity.

In the event that next scheduled tax returns are due for filing after liquidation tax returns, such next scheduled tax returns shall be filed on or before the date of filing liquidation tax returns.

3. A legal entity’s structural unit terminating its activity shall pay taxes, payments to the budget and social welfare payments entered into liquidation tax returns provided for by paragraph 2 of this article, within ten calendar days from the day of filing liquidation tax returns with a tax authority.

In the event that the payment of taxes, payments to the budget and social welfare payments entered into tax returns filed before liquidation tax returns is due after the expiration of the period specified in part one of this paragraph, the payment (transfer) is made within ten calendar days from the date of filing liquidation tax returns.

4. In the event that a legal entity’s structural unit terminating its activity is not recognized an independent payer of taxes, payments to the budget and social welfare payments, liquidation tax returns are not filed.

5. Tax debt, arrears in social welfare payments of the legal entity’s structural unit terminating its activity are paid at the expense of the legal person that set up this structural unit.