Fulfillment of the tax obligation of an individual entrepreneur, a person engaged in private practice, upon termination of activity

Article 65. Fulfillment of the tax obligation of an individual entrepreneur, a person engaged in private practice, upon termination of activity

1. An individual entrepreneur or a person engaged in private practice, within a month from the date of the decision to terminate the activity, simultaneously submits to the tax authority at his location:

1) a tax application for conducting a tax audit;

2) liquidation tax reporting.

Дата публикации

23 февраля 2022