Cooperation register by the tapayer himself Pursuant to the provisions of Art. Section of the of March on ta on goods and services hereinafter referr to as the VAT. If a tapayer register as a VAT payer has ceas to perform taable ivities he is oblig to report. The cessation of ivity to the head of the ta office and this notification constitutes the head of the ta office. The basis for deleting the tapayer from the register as a VAT payer. The circumstance relat to the liquidation of a business ivity requires the tapayer. To submit VAT-Z . a form us to deregister from VAT.
Notification of cessation of taable
Ivities should be submitt on the VAT-Z form. the form template is regulat by the Regulation. Of the Minister of Finance of March on templates of documents relat to registration. In the field of ta on goods and services. IMPORTANT – the tapayer has days from. The date philippines photo editor of cessation of business ivity to submit the VAT-Z form to the competent ta office. It is worth noting that the tapayer’s bankruptcy is not a condition obliging to submit a VAT-Z notification. As rightly indicat in the case law there are no grounds for removing a bankrupt tapayer from.
The register and invalidating
The identification number assign to this tapayer as long as the bankruptcy trustee ing on his behalf and on his account performs ivities subject to VAT . judgment of the Supreme Administrative Court of July . file I SAGd . Removal of a tapayer from the VAT register EW Leads officio Pursuant to the provisions of Art. section of the VAT the head of the ta office e officio removes the tapayer from the register as a VAT payer without the ne to notify the tapayer thereof if the tapayer does not eist.
