Under art. 92 para 4 of the Corporate Income Taxation Act the persons liable to taxation, which have not performed activity during a given fiscal period in the sense of the Accountancy Act, shall not submit annual tax declaration and annual report on the activity.
According to art. 38 para 9 item 2 of the Accountancy Act the enterprises which have not performed activity during the fiscal period, shall declare this circumstance with a declaration published at the Commercial register not later than March 31st of the year following the fiscal period. For the merchants that have not performed activity in 2017 the deadline expires on March 31st 2017.
Тhe declaration under art. 38 para 9 item 2 of the Accountancy Act could be presented for announcement with an application form Г2 or Г1 under Decree No 1 dated Feb. 14th 2007.
To the application shall be attached:
– Declaration under art. 38 para 9 item 2 of the Accountancy Act in free format;
– Declaration under art. 13, para 4 of the Commercial Register and the Non-profit Legal Entities Register Act;
– PoA for authorization of a lawyer (if the application is submitted by an authorized lawyer).
Considering that no annual financial statement is submitted with the declaration, applicants cannot be the compilers of the annual statement. Applicants shall be only the representative/s of the legal person or a lawyer authorized by him/her/them in accordance with the Bar Act.
Examplary bilingual text of the Declaration under art. 38 para 2 item 9 of the Accountancy Act: