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

Article 89. Update of registration data of a taxpayer carrying out certain types of activities

1. In case of changes in the information on taxable and (or) tax-related items indicated in the registration data, a taxpayer must submit a notification specified in paragraph 4 of Article 88 of this Code to a tax authority at the place of registration of taxable and (or) tax-related items within three business days from the occurrence of changes.

2. In case of changes in the information on taxable and (or) tax-related items, a tax authority shall update the taxpayer’s registration data within three business days from the receipt of the notification specified in part two of paragraph 4 of Article 88 of this Code.

A taxpayer carrying out certain types of activities indicated in subparagraphs 1) and 2) of paragraph 1 of Article 88 of this Code shall attach a document specified in paragraph 5 of Article 88 of this Code, confirming the change in the information on taxable and (or) tax-related items, to the notification.

In case of failure to submit an original agreement for verification, copies of agreements and (or) annexes thereto must be notarized.
Article 90. Deregistration as a taxpayer carrying out certain types of activities

1. A taxpayer shall be deregistered by a tax authority as a taxpayer carrying out certain types of activities not subject to licensing pursuant to the notification specified in part two of paragraph 4 of Article 88 of this Code, in case of:

1) termination of the types of activities specified in paragraph 1 of Article 88 of this Code;

2) deregistration of all taxable and (or) tax-related items indicated in the registration data.

2. A tax authority deregisters a taxpayer as a taxpayer carrying out certain types of activities subject to licensing on the basis of information on the termination of license from the state electronic register of permits and notifications.

3. A notification of deregistration as a taxpayer carrying out certain types of activities is submitted to a tax authority at the place of registration of taxable and (or) tax-related items within three business days from the termination of activities specified in paragraph 1 of Article 88 of this Code or deregistration of all taxable and (or) tax-related items indicated in the registration data.

4. A taxpayer shall be deregistered as a taxpayer carrying out certain types of activities pursuant to a decision of a tax authority in case of:

1) termination of the agreement of a taxpayer carrying out certain types of activities specified in subparagraphs 1), 2) and 5) of paragraph 1 of Article 88 of this Code, such as:

on the lease of an oil producer’s production facility;

on the lease of an oil depot (a tank), a filling station;

an agency agreement with the owner of a filling station under which the owner of the filling station (agent) carries out retail trade in gasoline (except for aviation one) and (or) diesel fuel on behalf and instructions of the appointor (principal);

on the processing of oil of an oil supplier made with an oil producer;

on the lease of a storage facility for the wholesale of tobacco products;

2) absence of a taxpayer carrying out types of activities specified in subparagraph 4) of paragraph 1 of Article 88 of this Code from the address indicated in the license;

3) failure to submit a declaration and (or) calculation of an excise by a taxpayer carrying out types of activities specified in subparagraphs 1) and 2), 3), 5) and 8) of paragraph 1 of Article 88 of the Code, within a three-month period after the deadline for their submission established by this Code.

5. A decision to deregister as a taxpayer carrying out certain types of activities is made by a tax authority at the place of registration of taxable and (or) tax-related items in the form established by the authorized body, within five business days from the occurrence of cases specified in paragraph 4 of this article.

6. Information on a taxpayer deregistered as a taxpayer carrying out certain types of activities shall be placed on the website of the authorized body within three business days from the date of deregistration.
Clause 6. Recognition of a taxpayer as inactive, being in liquidation, involuntarily terminating activity