Extraction from GNAU letter is printed from 17.05. 07goda No. 9818/7/29-1017 on the matter.
About REGISTRATION of LEGAL ENTITIES by PAYERS of the VAT,
GNAU letter from 17.05.07 of No. 9818/7/29-1017
(Extraction)
…
According to article 33 of the Law of Ukraine About the state registration of legal entities and individuals – businessmen the legal entity stops as a result of transfer of all the property, the rights and duties to other legal entities – to pravoyopreemnik as a result of merge, accession, division, transformation (reorganization). In particular, all rights and duties concerning repayment of the tax obligations or a tax duty, which arose before such reorganization (including duties on a value added tax in connection with distribution of the tax obligations or a tax duty), pass to the neogenic legal entity.
In case of acceptance by the legal entity of the decision on the termination registration by his payer of a value added tax "would" be cancelled according to the paragraph of point 9.8 of the Law of Ukraine About a value added tax. Cancellation of registration is carried out by cancellation of the Certificate on registration of the payer of a value added tax and an exception of the taxpayer of the Register of payers of a value added tax. At the same time reorganization is considered finished from the moment of the state registration of the termination of the legal entity which stops as a result of such reorganization, and the state registration of the neogenic legal entity (in case of merge, division, transformation) or the state registration of corresponding changes in constituent documents (in case of accession).
Considering the stated, legal entity created as a result of reorganization, it can not be registered by the payer of a value added tax before date of its state registration (in case of merge, division, transformation) or the state registration of corresponding changes in its constituent documents (in case of accession). Registration of such legal entity by the taxpayer is carried out under general conditions according to the Provision on registration of payers of the value added tax, approved by the order GNA of Ukraine from 01.03.2000 of No. 79 and registered in the Ministry of Justice of Ukraine 03.04.2000 at No. 208/4429 (with changes). According to point 14 of this Situation date of tax registration by the payer of a value added tax is date of inclusion of the person in the Register.
L.Boyenko, vice-chairman.