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New methodic directions for registration of VAT payers in tax authorities prepared

26 January 2006 [03:08] - TODAY.AZ
The Ministry of Taxes prepared new methodic directions for registration of entrepreneurs as VAT payers in tax authorities.

Pursuant to the directions, after an entrepreneur appealed for registration, tax authorities will investigate existence of those establishments, their business purposes, number of employees, operating conditions, financial situation and other aspects, APA reports.

It should be noted that according to the provisions of the Tax Code, in case VAT payments are not paid during 3 months, tax authorities can annul registration of that taxpayer.

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