Deregistration of an individual entrepreneur in the control bodies is carried out on the basis of information from the Unified State Register of Legal Entities, Individual Entrepreneurs and public formations on the state registration of the termination of the entrepreneurial activity of an individual entrepreneur in the event of his death, or declaration of his death, or recognition she is missing for sure.
The date of deregistration of an individual entrepreneur corresponds to the date of receipt of information about the state registration of termination of the entrepreneurial activity of an individual entrepreneur.
If the controlling body receives from the heirs a copy of the death certificate of a natural person who is registered as an entrepreneur, and in relation to such an entrepreneur there is no record of state registration of termination of entrepreneurial activity in the EDR, the controlling body sends a copy of the death certificate of such a natural person – entrepreneur to the state registrar for taking measures, defined by Law No. 755 (clause 8, clause 11.18, chapter XI of Order No. 1588).
In relation to a natural person who died or was recognized by the court as missing or declared dead or recognized as incapacitated, the person responsible for the repayment of the taxpayer’s monetary obligations are the persons who enter into the rights of inheritance or are authorized to dispose of the property of such a person.
Claims to the heirs are submitted by the controlling bodies in accordance with the procedure established by the civil legislation of Ukraine for the submission of claims by the testator’s creditors.
After the end of the term of acceptance of the inheritance, the monetary obligations and/or tax debt of the testator become the monetary obligations and/or tax debt of the heirs.
During the period of acceptance of the inheritance, interest is not accrued on the monetary obligations and/or tax debt of the testators.
In the case of transfer of the inheritance to the state, the monetary obligations of the deceased natural person are terminated.