Registration Procedure

Art. 111.

(1)

 ⁹⁵ The registration shall be effected by means of an application in a specific format, which is served by the person obligated or entitled to register to the respective territorial tax directorate.

(2)

 ⁹⁶ The application shall be served by the natural person or the representative of the legal entity, specified in the court registration decision or another document on the basis of which the legal entity has been established or a person authorised by them with a power of attorney attested by the Notary Public.

(3)

 ⁹⁷ The documents specified in the Regulation shall be attached to the application.

(4)

 ⁹⁸ The registration shall be effected by means of delivering a registration certificate under this Law before the 14th day after the submission of the application. As of that date, the person shall prepare a registration list of the available assets, given in a specific format, in order to exercise the right to tax credit within the meaning of Arts. 68 and 70 and serve it within three days after that date inclusive.

(5)

Where tax authorities establish that there exist no grounds for registration of the applicant, they shall serve their refusal in writing with the reasons attached within 14 days after the date of the application under par. 1.