Agreement and Previous article Is a car part service a VAT-eempt supply Net article. the judgment of the Provincial Administrative Court in Łódź of November . no. I SAŁd Pursuant to Art. section j uptu the head of the ta office restores the registration of the tapayer referr to in paragraph. point as an ive VAT payer without the ne to submit a registration application if the tapayer proves that the ivities carri out by him are not carri out with the intention referr to in paragraph. point or other circumstances or evidence come to light that indicate the lack of such intention. Therefore the deletion and re-registration of a VAT payer takes place automatically as a result of appropriate ions of the Head of the National.
Ta Administration Agreement and specifi
In Art saw and point Op as well as in a situation where the tapayer remov from the register proves that he ually runs a business without the intention of engaging in ta fraud involving bank accounts. In this case the burden of proving proper conduct of business ivity was transferr to the tapayer. The tapayer’s ivity in this area should also lead to the earlier repeal philippines photo editor of the decision to block bank accounts. Summary In addition to the tapayer’s obligation to register in connection with the commencement of business ivity there is also an obligation to remove the tapayer as a VAT payer in the event of special circumstances e.g. when the performance of ivities subject to VAT is terminat.
However a tapayer
Who has been e officio remov from the register of VAT tapayers may submit an application to the competent head of the ta office for the restoration Find List of registration. Would you like to learn the rules of bitcoin trading in terms of PIT and VAT? Go to this article. Share with others Up Previous article Is a car part service a VAT-eempt supply Net article.