The procedure for switching tax inspectorate has been simplified

LEGAL DIGEST \ 17.03.2018

Amendments have been made to the regulations on dealings with a taxpayer and, as a result, starting from 13 February 2018 no reconciliation of accounts is required for the switch to a new tax inspectorate when a company changes its registered address.

Previously, a company was obliged to carry out a reconciliation of accounts with the state budget if it was deregistering and moving to another tax office when its registered address was changed. This process could take quite some time – between two and six months.

Now, a taxpayer is obliged to carry out a mandatory reconciliation of accounts only in the following cases:

• on a quarterly basis with major taxpayers;
• during the deregistration procedure when a company is wound up (reorganized); and
• at a taxpayer’s own initiative.

Acsour monitors the changes in regulations for various procedures and advises you of important improvements.