What obligation arises for a taxpayer whose TIN has been activated?
What obligation arises for a taxpayer whose TIN has been activated?
I received a message stating: “Your activity will become active as of 22.07.2024, and from that date onwards, you will be required to submit a declaration to the tax authorities.” Could you please explain this?
The State Tax Service under the Ministry of Economy has stated that the procedures for deregistration and temporary suspension of activities for taxpayers are different.
A taxpayer who wishes to temporarily suspend their activities must submit a “Certificate of Suspension of the Activities and Other Taxable Operations of the Taxpayer, Its Branch, Representative Office, or Other Economic Entity (Object).” The certificate should specify the duration of the suspension of entrepreneurial activities or other taxable operations. Once this period ends, if no further application is made for the suspension of activities, the taxpayer’s activities will become active from the day following the end date specified in the application, and the obligation to submit the relevant declarations to the tax authorities will arise.
For detailed information on the procedures related to the dissolution of an individual, you can find the relevant section on the official website of the State Tax Service.
In response to your inquiry, we inform you that if you have a strengthened electronic signature (including Asan Imza), it is possible to deregister an individual’s activity online through the Internet Tax Administration portal.
I received a message stating: “Your activity will become active as of 22.07.2024, and from that date onwards, you will be required to submit a declaration to the tax authorities.” Could you please explain this?
The State Tax Service under the Ministry of Economy has stated that the procedures for deregistration and temporary suspension of activities for taxpayers are different.
A taxpayer who wishes to temporarily suspend their activities must submit a “Certificate of Suspension of the Activities and Other Taxable Operations of the Taxpayer, Its Branch, Representative Office, or Other Economic Entity (Object).” The certificate should specify the duration of the suspension of entrepreneurial activities or other taxable operations. Once this period ends, if no further application is made for the suspension of activities, the taxpayer’s activities will become active from the day following the end date specified in the application, and the obligation to submit the relevant declarations to the tax authorities will arise.
For detailed information on the procedures related to the dissolution of an individual, you can find the relevant section on the official website of the State Tax Service.
In response to your inquiry, we inform you that if you have a strengthened electronic signature (including Asan Imza), it is possible to deregister an individual’s activity online through the Internet Tax Administration portal.