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Registration of the lease agreement with the tax authority
Registration of the lease agreement with the tax authority
Does a lease (rental) agreement between a taxpayer and an individual need to be notarized? How is this agreement registered with the tax authorities?
The State Tax Service under the Ministry of Economy has stated that according to Article 33.2 of the Tax Code, considering the provisions of Article 34.3-1 of this Code, if the taxpayer has a branch, representation, or other economic entity (object), the taxpayer must be registered for tax purposes both at their own location and at the address of the branch, representation, or other economic entity (object).
When the taxpayer registers at the location of their branch, representation, or other economic entity (object), the "Application for tax registration at the location of the taxpayer's branch, representation, or other economic entity (object)" is completed in paper form or electronically through the "Internet Tax Office" and submitted to the tax authority. Copies of the documents confirming the address where this activity will be carried out (the document confirming ownership, the lease agreement, or other documents provided for by legislation) are attached to the application. In this case, notarization of the lease agreement is not required by the tax authority.
Basis: Articles 33 and 34 of the Tax Code, and the "Regulations on the Registration of Taxpayers with Tax Authorities" approved by the order of the Minister of Taxes No. 1317040100206300 dated March 6, 2013.
Does a lease (rental) agreement between a taxpayer and an individual need to be notarized? How is this agreement registered with the tax authorities?
The State Tax Service under the Ministry of Economy has stated that according to Article 33.2 of the Tax Code, considering the provisions of Article 34.3-1 of this Code, if the taxpayer has a branch, representation, or other economic entity (object), the taxpayer must be registered for tax purposes both at their own location and at the address of the branch, representation, or other economic entity (object).
When the taxpayer registers at the location of their branch, representation, or other economic entity (object), the "Application for tax registration at the location of the taxpayer's branch, representation, or other economic entity (object)" is completed in paper form or electronically through the "Internet Tax Office" and submitted to the tax authority. Copies of the documents confirming the address where this activity will be carried out (the document confirming ownership, the lease agreement, or other documents provided for by legislation) are attached to the application. In this case, notarization of the lease agreement is not required by the tax authority.
Basis: Articles 33 and 34 of the Tax Code, and the "Regulations on the Registration of Taxpayers with Tax Authorities" approved by the order of the Minister of Taxes No. 1317040100206300 dated March 6, 2013.