Abstract

The paper discusses the issue of deletion of a taxpayer from the VAT register. The problem has an incredibly crucial practical aspect, however, it raises many controversies because of lack of precise legislation within this area. As a consequence, provisions regulating the issue of deletion of a taxpayer from the VAT register became the subject of numerous disputes between taxpayers and tax administration. The purpose of this article is to make an attempt to solve problems regarding the use of provisions in question by pointing out a correct course of action and form of deregistering a taxpayer based on the premises in these provisions, while taking into account legitimate state interest and rights of an individual.