The taxpayer (tax agent) has the right to:
suspend the submission of tax reports;
resume the submission of tax reports before the suspension period expires.
It is mandatory for a taxpayer to resume submitting tax reports upon resumption of business.
The total period of suspension of tax reporting should not exceed the limitation period.
In the period from the date of suspension to the date of resumption of the submission of tax reports to the value added tax payer, the issuance of electronic invoices is suspended.
If there are taxable objects, the submission of tax reports by the taxpayer (tax agent) is not suspended.
Information on the suspension (or) resumption of tax reporting is published on the authorized body's Internet resource no later than the date of the relevant decision by the tax authority.
The publication on the Internet resource of the authorized body of information on the suspension and (or) resumption of tax reporting is the basis for the failure to submit tax reports for the period specified in the tax statement or the appeal of the local executive body.
A refusal to suspend the submission of tax reports by a taxpayer (tax agent) is accepted in the case of:
tax arrears, arrears on social payments;
if the taxpayer is included in the register of inactive taxpayers;
the presence of unfulfilled notifications from the tax authority.
The tax authority recognizes the submission of tax reports as resumed in the case of:
submission by the taxpayer (tax agent) of tax reports from the date of submission of tax reports;
the discovery of the fact of the taxpayer's resumption of activity during the period of suspension or from the date of resumption of activity.
The resumption of activity is recognized as the beginning of a taxpayer's activity that leads to a tax obligation to calculate, pay taxes, make payments to the budget and social obligations.