Arrangements for Resumption of Defunct Company

The reform proposes to include in the list of activities that are not considered resumption of activities defined by Article 53, Part 9 of the Tax Code:

● return (transfer) of funds from the joint account to the taxpayer's bank account;

● closing bank accounts.

● return of unused excise stamps and/or stamps;

● submission of reports, declarations to state and local self-government bodies, bodies established by law;

● Submission of the declaration on beneficial owners established by the law "On State Registration of Legal Entities, Separate Divisions of Legal Entities, Institutions and Individual Entrepreneurs" and performing the necessary actions to identify the beneficial owners of legal entities.