👤 A taxpayer (tax agent) has the right to:
🔸 suspend the filing of tax returns;
🔸 resume the filing of tax returns before the suspension period expires.
❗ A taxpayer must resume the filing of tax returns upon resuming business operations.
⌛ The total duration of the suspension of tax return filing must not exceed the statute of limitations.
🧾 From the date of suspension until the date of resumption of tax reporting, the issuance of electronic invoices by a value-added tax payer is suspended.
📌 If there are taxable items, the taxpayer’s (or tax agent’s) tax reporting is not suspended.
🖥 Information regarding the suspension and/or resumption of tax reporting is published on the authorized agency’s website no later than the date the tax authority adopts the relevant decision.
✅ The publication on the authorized body’s website of information regarding the suspension and/or resumption of tax reporting serves as grounds for not filing tax returns for the period specified in the tax application or request from the local executive body.
❎ A request by a taxpayer (tax agent) to suspend the filing of tax returns will be denied in the following cases:
🔸 if there are outstanding tax liabilities or social security contributions;
🔸 if the taxpayer is listed in the registry of inactive taxpayers;
🔸 there are unfulfilled notices from the tax authority.
❇ The tax authority shall deem the filing of tax returns to have resumed in the following cases:
🔸 the taxpayer (tax agent) files tax returns starting from the date of filing;
🔸 the tax authority determines that the taxpayer has resumed operations during the suspension period or as of the date of resumption of operations.
✳ Resumption of operations is defined as the taxpayer’s commencement of activities that give rise to a tax obligation to calculate and pay taxes and budgetary payments, as well as social obligations.