TAX
Before work begins, it is necessary to determine the business purpose, participants in the process and the expected documentary result. Registration data, authority of signatories, tax status, contractual basis, need for a licence or permit and requirements of the servicing bank are then checked.
The working package usually includes extracts, a decision or minutes, the contract and annexes, invoices, acceptance certificates, powers of attorney, bank documents, and information about premises, equipment and personnel. For a foreign participant, translation, legalisation of the document and authority of the representative are checked separately.
During martial law, the availability of state registers, the possibility of remote signing, communication interruptions and a backup filing channel should be taken into account. The procedure is completed after obtaining a verifiable receipt, extract or decision, not merely after sending the form.
Forms, deadlines and restrictions should be checked as of the date of the specific action.
