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Art. 114.
- (1)
- Where any of the details indicated in the application for registration change, the registered person shall advise the tax authorities by means of serving another application with the changed details within 14 days after the occurrence of the change.
- (2)
- 102 The change of the value of the taxable turnover or the total taxable turnover shall constitute no grounds for serving an application for change of details, excluding the cases where the change entails new rights or new obligations under this Law.
- (3)
- In the cases under par. 1, the person shall attach the documents certifying the change to the application.
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