Order of the Ministry of Finance of Ukraine No. 822 dated September 29, 2017 “About approval Regulations on physical registration persons in the State Register physical paying person_taxes”

MINISTRY OF FINANCE OF UKRAINE

ORDER

29.09.2017 № 822

About approval Regulations on physical registration persons in the State Register physical paying person_taxes

{Are changes introduced _ according to the Orders of the Ministry of Finance

No. 294 dated 10.07.2019

No. 766 dated 14.12.2020 }

Under Articles 41, 63, 70 of Chapter 6 of Chapter II of the Tax Code of Ukraine and subsection 5 Clause 4 of the Regulation on the Ministry of Finance of Ukraine, approved by resolution Cabinet Ministers of Ukraine dated August 20, 2014 No. 375, I ORDER:

1. Approve Regulations on the registration of physical persons in the State Register physical paying persons _ taxes that _ is added

2. Recognize that _ lost validity, order of the Ministry revenues and fees of Ukraine dated December 10, 2013 No. 779 " On approval Regulations on physical registration persons in the State Register physical paying persons _ of taxes, "registered in the Ministry of Justice of Ukraine on December 26, 2013, under No. 2211/24743.

Tax Department politicians Ministries of Finance of Ukraine by the established Procedure to ensure :

presentation of this order to the state registration with the Ministry of Justice of Ukraine ;

promulgation of this order.

4. State fiscal service of Ukraine to place this order on the official web portal State fiscal services of Ukraine.

5. This command dials effectively from its day official publication _6. Implementation control I leave this order to myself and entrust it to v. at. Heads of State fiscal services of Ukraine Prodana M.V.

Minister

O. Danylyuk

PROVISIONS

on physical registration persons in the State Register physical paying persons _ taxes

{In the text The position of the word " State fiscal services of Ukraine, "SFS," "the central body of the executive authorities that _ implements state tax and customs politics, "in the field electronic documents and electronic document circulation, "in a paper in the form of, "in electronic form in the form of "in all cases replaced according to the words of " State tax services, "DPS," " the central body of the executive authorities that _ implements state tax politics, "in the field electronic trusted services, electronic document circulation, "in a paper in the form, "in electronic form " in the respective cases according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

I. General position

1. This Position was developed by Articles 63 and 70, chapters 6 of section II of the Tax Code of Ukraine, to define the unified method of registration of physical persons in the State Register physical paying persons _ taxes (in the future - State register ).

2. State register created to provide unified state accounting physical persons who _ obliged to pay taxes and fees in the order and on the terms that are determined Tax Code of Ukraine and other normative legal acts of Ukraine, to create conditions for implementation by the controlling bodies of control over correctness accrual, timeliness and completeness payment taxes accrued _ financial sanctions, compliance tax and other legislation, compliance control whose entrusted to the supervisor's bodies _

3. This Position regulates relationships that _ occur during the registration of physical persons who are citizens _ of Ukraine, foreigners, and stateless persons.

4. at this moment, Provisions the order, and Procedure is defined:

the Message of a natural person - the payer taxes on the purpose of collecting personal data, their composition, as well as about its rights and obligations as an individual subject data ;

registration physical persons in the State Register ;

accounting persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body and have mark or information ( further - note ) in the passport citizen of Ukraine on the right to carry out any payments by series and passport number;

formation and maintenance of the State Register ;

presentation accounting cards of a natural person - the payer taxes and notifications (for individuals persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes );

applying to change data that _ are entered into the accounting cards of a natural person - the payer taxes, or Message (for individuals persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body and have a stamp in the passport );

entry in passports physical persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body, notes on the right to carry out any payments by series and passport number;

issuance of a document that certifies physical registration persons in the State Register, except persons who _ have a note in the passport about the right to carry out any payments by series and passport number;

formation registration number of the account cards payer taxes ;

driving-related documents _ from physical registration persons in the State Register.

5. at this moment, Provisions are determined forms :

accounting cards of a natural person - the payer taxes ( further - Accounting card );

the Message of an individual who, through his religious belief, refuses from adoption registration number of the account cards payer taxes ( further - Notice );

applications for change data that _ are entered into the Account cards or Message (for individuals persons who _ have a note in the passport about the right to carry out any payments by series and passport number) ( further - Application for deposit changes );

applications for receipt information from the State Register on amounts/sources paid income and withheld taxes ( further - Application for receipt information );

notes on the right to make any payments by series and passport number entered in passports in the form of physical book persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body;

data on the registration number of the account cards payer taxes that _ are entered in the citizen's passport of Ukraine in the form of a booklet;

cards payer taxes - a document that certifies physical registration persons in the State Register, except persons who _ have a note in the passport about the right to carry out any payments by series and passport number;

related documents _ from physical registration persons in the State Register.

6. Entry in the passport in the form cards information of registration number of the account cards payer taxes from the State Register or rejection notice _ from adoption registration number of the account cards payer taxes ( for persons who through their religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body) is carried out by the Law of Ukraine "About the One state demographic register and documents that _ confirm the citizenship of Ukraine, prove identity or her special status" (from now on - the Law).

The DPS provides the DMS with information in the amount necessary for the confirmation registration number of the account cards, payer taxes from the State Register, entered in the passport in the form cards, and implementation identification of a person during registration, issuance, exchange, recognition void and destruction documents that _ confirm the citizenship of Ukraine, prove identity or her special status. The Regulation carries out informational interaction on electronic interaction state electronic informative resources approved _ by resolution Cabinet Ministers of Ukraine dated September 8, 2016 No. 606.

{Item 6 of Chapter I has been added new paragraph two by order of the Ministry of Finance No. 766 dated 14.12.2020 }

According to the results of the entry in the passport in the form cards registration number of the account cards payer taxes from the State Register or rejection notice _ from his acceptance of the DMS sends information about the passport number to which it is entered to the DPS information, body that issued it, and the date of passport issuance, the unique number of the record in the Unified State Demographic Register register, for entry such information to the State Register in electronic form at the central level by the legislation, which regulated question driving The only state demographic register ( further - Register ).{ The third paragraph of Clause 6 of Section I in the version of the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

II. Concept registration of physical persons in the State Register

1. Everyone natural person - payers' taxes and fees are registered with regulatory bodies by including information about them in the State Register in the manner specified at this moment Provisions.

Accounting physical paying persons _ taxes are kept in the State Register under the registration numbers of the account cards payer taxes, and persons who through their religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body, is conducted in a separate register of the State Register by surname, first name, patronymic (if available ), series and number of the citizen's valid passport of Ukraine without use registration number of the account cards payer taxes (to passports citizen of Ukraine from among those mentioned persons, a mark is entered, which indicates the presence of the right to carry out any payments by series and passport number).

{Paragraph two of clause 1 of section II of changes introduced _ according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

2. Registration physical of persons in the State Register is carried out in the following order:

receiving and checking documents which _ are served by natural persons to the controlling body for carrying out the registration, accounting, entry changes, regarding compliance completeness information specified in the Account cards, messages or Application for introduction changes ;

inclusion in the State Register information about physical persons, individuals persons - entrepreneurs, and persons who _ conduct independent professional activity ;

execution and issuance of a document that certifies registration of physical persons in the State Register ;

entry in the citizen's passport of Ukraine data on the registration number of the account cards payer taxes from the State Register ;

entry into the passport of an individual who, through his religious belief, refuses from adoption the registration number of the account cards payer taxes and reported it _ appropriate control body, notes on the right to carry out any payments by series and passport number.

3. To fulfill the norms of the Law of Ukraine "On personal protection data " during registration of an individual in the State Register or a separate register of the State Register, the controlling body provides physical to the person who submits an Accounting card ( Message or Application for the introduction of changes ), for familiarization with the provisions Articles 8 and 12 of the Law of Ukraine "On Protection personal data " and articles 17, 63 and 70 of the Tax Code of Ukraine Notification of the composition and purpose of the collected personal data in the State Register physical paying persons _ taxes, rights, and obligations of a natural person - the payer taxes ( Appendix 1 ).

III. Requirements for documents which _ are served by natural persons for carrying out registration, entry changes, receiving cards payer taxes or information from the State Register

1. To conduct registration, entry changes, receiving cards payer taxes or information from the State Register are used document data that certifies identity:

1) for citizens of Ukraine :

citizen's passport of Ukraine (from now on - passport);

citizen's passport of Ukraine for departure abroad with a note on registration documents for departure citizens of Ukraine abroad permanently residence (for citizens of Ukraine, which go abroad always residence or constantly live abroad);

temporary certification citizen of Ukraine ;

2) for foreigners and stateless persons :

passport document of a foreigner - a document issued by an authorized body of a foreign state or a statutory organization of the United Nations that confirms the citizenship of a foreigner, certifies the identity of a foreigner or a stateless person and gives the right to enter or departure from the state is recognized Ukraine ;

permanent permit _ residence - a document that certifies the identity of a foreigner or a stateless person and confirms the right to permanent residence in Ukraine ;

temporary permit _ residence - a document that certifies the identity of a foreigner or stateless person and confirms legal grounds for temporary residence in Ukraine ;

certification refugee - a passport document that certifies his identity owner and confirms the fact of recognition him a refugee in Ukraine ;

identity card of the person in need of additional protection - a passport document that certifies his identity owner and confirms the fact of recognition his person in need of additional protection ;

{Paragraph seven Subitem 2 of Item 1 of Section III is excluded based on the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

{Paragraph eight Subitem 2 of Item 1 of Section III is excluded based on the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

{Paragraph nine Subitem 2 of Item 1 of Section III is excluded based on the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

{Paragraph ten Subitem, 2 of Item 1 of Section III, is excluded based on the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

3 ) for foreigners and stateless persons who turned to from statement of recognition their a refugee or a person in need of additional protection, by the Law of Ukraine " On Refugees and Persons Who in need additional or temporary protection,» two such documents :

{Paragraph one of sub-item 3 of item 1 of section III of changes made _ according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

a copy of the passport document of a foreigner and stateless person, certified by the territorial body of the State Internal Revenue Service at the place stay a foreigner or persons without citizenship in Ukraine and with a note that the original of such a document has been received for safekeeping by the territorial body of the State Internal Revenue Service;

certificate of Application for protection in Ukraine.

{Paragraph 1 of Chapter III has been added new subsection according to the Order of the Ministry of Finance No. 294 dated 10.07.2019 }

If in the documents that proof of identity, absent registration information _ places residence/stay of a person or like that information entered into a contactless electronic carrier, which implanted in the indicated documents, the person presents :

{ Sub -item 3 of item 1 of Chapter III has been added new paragraph the fourth according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

certificate of entry information to the Register and issued documents that _ consists in the form extract from the Register;

{ Sub -item 3 of item 1 of Chapter III has been added new paragraph, the fifth according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

certificate of registration places residence/stay of the person issued by the registration authority, if after formation extract from the Register has changed data of sites person's residence ;

{ Sub -item 3 of item 1 of Chapter III has been added new paragraph, the sixth according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

registration certificate _ _ _ internally displaced person or reference that _ confirms location citizens of Ukraine, who live temporarily _ occupied territory or moved from it ( if such documents are available ).

{ Sub -item 3 of item 1 of Chapter III has been added new paragraph, the seventh according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

2. Documents that _ according to the requirements of this position, are submitted ( sent by registered letter) to the supervisory body must be set out Ukrainian language and not contain corrections.

If in the document that certifies the specified person, information about the person's last name and first name in Latin in letters, in Obikova card ( Messages, Application for deposit changes ) to carry out registration and introduction changes to the State Register surname and first name are specified Ukrainian language and through a slash in Latin letters _

3. If documents are sent to the supervisory body by registered letter, a signature of a natural person on the Account card, Application for deposit changes, and Application for receipt information must be notarized. _ To those mentioned Applications, the individual adds a photocopy with a clear image of a document that ID card.

4. Documents that _ are sent for conducting registration, entry changes, receiving card payer taxes, or information from the State Register in electronic form are issued according to the requirements legislation in the field of electronic trusted services and electronic document circulation. Such documents natural persons - payers taxes can provide telecommunications, including an electronic office or a single state web portal electronic services "Portal Diya " (from now on - Portal Diya ).

Rules, Procedures, and terms of consideration controlling bodies of documents submitted _ form electronically are the same as for manuscripts submitted in paper form _

{Clause 4 of Chapter III in the wording of the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

5. To Oblikova cards ( Messages, Applications for deposit of changes ) is introduced as follows information :

surname, first name, patronymic (if available );

date of birth ;

place birth ( country, region, district, settlement);

place residence/place of residence ;

citizenship ;

for foreigners - tax number in the country citizenship (if available );

details of the document that ID card ( name of the document, series and number, date of issue, and authorized person subject that _ issued a document);

a unique number of the entry in the Register (in the case of introduction information about the person to the Register).

{Paragraph 5 of Chapter III has been added new paragraph, the ninth according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

6. Citizens of Ukraine served documents to the controlling body in its way tax address ( place residence ), and those who temporarily are outside the residential area or do not have permanent residence in Ukraine - to any control body. Documents also can be submitted through submission centers' administrative services _

7. Citizens of Ukraine, foreigners, stateless persons who live or are abroad and can not arrive at the appropriate control body in Ukraine, in case necessity registration/entry changes to the State Register and receive a document that certifies physical registration persons in the State Register may send by mail to the address of DPS Oblikov card / Application for deposit changes and a photocopy with a clear an image of a document that ID

card.

Signature of a natural person on the Account card / Application for deposit changes and power of attorney for registration/entry changes to the State Register and receive a document that certifies physical registration persons in the State Register must be approved in the prescribed manner legislation of order. At the same time, documents issued _ by competent authorities of a foreign country state and composed of a foreign language must be certified in the established legislation of Ukraine and translated into the Ukrainian language if international treaties of Ukraine provide nothing else.

8. Foreigners and stateless persons served documents to territorial bodies of the DPS in the Autonomia Republic Crimea, regions, cities Kyiv and Sevastopol or to the DPS, and foreigners and stateless persons who have permanent permit _ residence or temporary permit _ residence in Ukraine, they can register as payers taxes from the state tax inspections in districts, cities, districts in cities, united state tax inspections that _ answer place residence in Ukraine specified in the passport.

9. Acceptance of accounting cards ( Notices, Application for submission changes ) and verification of their compliance registration requirements _ documents which _ submitted for registration/entry changes to the State Register are carried out by employees structural subdivisions are controlling bodies, to functions whose belong to physical registration persons in the State Register.

10. During the conduct provided for at this moment, Provisions of procedures for registration and entry changes, as well as when issuing a document that certifies enrollment in the State Register and information from the State Register maybe apply display in electronic in the form information that _ contained in the passport citizen of Ukraine in uniform cards (e-passport), report that included in the birth certificate (e - birth certificate ), and information about the registered place residence that _ contained in the Unified State Demographic register, and information that had in the reference, which confirms the internal fact transfer and registration _ _ internally displaced person.

Controlling bodies conduct such procedures provided _ availability technical means intended for installation _ credibility reflections in electronic form information that _ contained in the passport citizen of Ukraine in uniform cards , information that _ contained in the birth certificate and report about the registered place accommodation , taking into account Application procedure display in electronic in the form information that _ contained in the passport citizen of Ukraine in uniform cards , and display in electronic in the form information that _ collected in the passport citizen of Ukraine for travel abroad , during implementation experimental project regarding Application specified reflections , approved by resolution Cabinet Ministers of Ukraine dated April 15 , 2020 No. 278 , Implementation Procedure experimental project regarding application display in electronic in the form information that _ contained in the birth certificate and information about the registered place residence that is in possession and disposal State migration service , approved by resolution Cabinet Ministers of Ukraine dated September 23, 2020 No. 911, Procedure for registration and issuance certificates of registration _ _ internally displaced person , approved by resolution Cabinet Ministers of Ukraine dated October 1 , 2014 No. 509.

{ Chapter III has been supplemented with new item 10 by order of the Ministry of Finance No. 766 dated 14.12.2020 }

11. A natural person is a payer of taxes and may be present data on the registration number of the account cards payer of taxes, in particular as entered in the e-passport, e-passport for traveling abroad, e - birth certificate, and separately as an electronic a copy of the document that certifies registration of such a person in the State Register using the Diya Portal, including using mobile Application of the Diya Portal, provided implementation checks conformity and confirmation of such registrations data.

Audit compliance and confirmation data on the registration number of the account cards payer taxes registration the data of the person entered in the State Register is carried out by the Action Portal through information interaction with the State register, taking into account requirements legislation on issues protection of information in information and telecommunication systems.{ Chapter III has been supplemented with new clause 11 by order of the Ministry of Finance No. 766 dated 14.12.2020 }

IV. State Register

1. State register is formed based on the State Register physical paying person _ taxes and other mandatory payments.

Composite part of the State Register is a separate register of the State Register, in which information about individuals has entered persons - citizens of Ukraine, which through their religious belief refuse from adoption registration number of the account cards payer taxes and reported it _ appropriate control body and have a note in the passport about the right to carry out any payments by series and passport number.

2. Information about persons who are: _ _

citizens of Ukraine ;

foreigners and stateless persons who constantly live in Ukraine ;

foreigners and stateless persons who do not have permanent residence in Ukraine but by the legislation obliged to pay taxes in Ukraine or are founders legal persons created on the territory of Ukraine.

3. The central executive body authorities that _ implements state tax policy is formed and conducted by the State register _

Formation and functioning of the State Register are provided at the expense of state budget funds.

Protection information in the State Register is provided according to Ukraine's requirements legislation in the protection information field.

4. State register is formed from information coming from territorial authorities of the DPS and other state bodies by the Law.

5. Technical and software mean keeping the State Register should provide :

completeness control introduction entries to the State Register ;

processing, analysis, accumulation, and updating data that _ are submitted to the State Register ;

storage information about physical persons for 75 years from the date introduction record of their death;

integrity, availability, and confidentiality of information ;

control over the conduct of registration actions ;

formation certificates, data from the State Register, and a document that certifies physical registration persons in the State Register.

V. Information from the State Register

1. To the State Register include :

1) information from Accounts cards, messages, and Applications for submission changes ;

2) data on physical persons, namely :

sources receiving income ;

objects taxation ;

the amount accrued and received payment;

the amount accrued and paid taxes ;

tax information _ discount and tax benefits payer taxes ;

the unique number of the entry in the Register based on the data administrator of such a register, provided in the order of information interaction by the legislation ;

{ Sub -item 2 of item 1 of section V has been added new paragraph the seventh according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

information about the physical of persons who died (for closing registration rooms, accounting cards payers taxes );

{ Sub -item 2 of item 1 of section V has been added new paragraph the eighth according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

3) information about the state registration, registration, and registration _ _ physical persons - entrepreneurs and persons who _ conduct independent professional activity, namely :

dates, numbers records, certificates, and other documents, as well as grounds state registration, registration, and registration, termination _ _ entrepreneurial or independent professional activities, and other registration data ;

information about the state registration, registration and registration _ _ changes in personal data, replacement or continuation actions registration certificate; _ _ _

place proceedings activities, telephones, etc. additional information for contacting a natural person - an entrepreneur or the person who carries out the independent professional training;

species activities ;

citizenship and number that is used during taxation in the country citizenship, - for foreigners ;

systems taxation from indication periods her actions _

2. Information from the State Register is used by supervisory authorities exclusively for monitoring compliance tax legislation of Ukraine and is information with limited access, except information on registration _ _ physical persons - entrepreneurs and persons who _ conduct independent professional activity _3. Information that _ is collected, used, and formed by controlling bodies in connection with registration and physical accounting persons, is entered in the State Register and operated, taking into account restrictions provided for tax _ information with limited access.

VI. Presentation information to the State Register

1. A natural person is a payer of taxes obliged to submit to the appropriate of the controlling body Olikov card / Notification for registration in the State Register according to requirements of this Regulations.

Natural persons - payers taxes obliged to present control authorities information about the change data which _ are entered into the Account cards / Messages, during the month from the date of such changes in the order specified at this moment Provisions.

When submitting Accounting cards ( Messages, Applications for deposit of changes ), the natural person is obliged to submit the relevant documents ( originals ) to the controlling body after checks are returned) and their copies according to the list defined at this moment Provisions.

2. Legal entities, natural persons - entrepreneurs, public formation, tax agents, bodies state authorities during execution _ the powerful management functions, including delegated powers and bodies local municipality obliged to submit to supervisors bodies information about payers taxes, objects taxation and objects related to taxation, by the Submission Procedure information about payers taxes, objects taxation and things related to taxation to ensure _ driving their accounting, as well as calculation and coping taxes and fees, approved by resolution Cabinet Ministers of Ukraine dated December 21, 2011 No. 1386 ( from changes ).

In case receiving from state bodies and organs local municipality information about the introduction to the relevant registers or change data which _ are included in the accounting cards of a natural person - the payer taxes are carried out changes in personal data in the State Register.

{Paragraph 2 of Chapter VI has been added to new paragraph two by order of the Ministry of Finance No. 766 dated 14.12.2020 }

3. State bodies, relatives, heirs, and other persons submit information about the physical of persons who died, for closing registration rooms, accounting cards payers taxes _

Entry into the State Register information about the closing registration number of the account cards payer taxes in connection with death is carried out in the case of :

obtaining DPS from the State Register Acts civil status of citizens information about physical persons who died, in order of submission information by the Ministry of Justice of Ukraine by the legislation ;

submission to any control body by the state body, relatives, heirs, other persons, statements - notifications in an arbitrary form and copy certificates about death or extract from the State Register Acts civil status of citizens (with presentation originals ). If sending such a message by mail, copy death certificates, or I will remove them from the State Register Acts civil status of citizens must be notarized. _ _

After closing the State Register registration rooms accounting cards payers taxes in connection with my physical death persons, such numbers are not eligible for use in the future, except in cases provided by Law.

It is carried out in the same order introduction record of a natural person's death to a separate State Register register.{ Chapter VI is supplemented with new point 3 by order of the Ministry of Finance No. 766 dated 14.12.2020 }

VII. Registration procedure physical persons in the State Register ( except physical persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes )

1. A natural person independently from age (both resident and non-resident), which is not included in the State Register, is obliged personally or through a representative to submit to the appropriate controlling accounting body a card of a natural person - the payer taxes on form No. 1DR (from now on - Accounting card No. 1DR) ( appendix 2 ), which is at the same time application for registration in the State Register, and present a document that certifies an identity which contains required for registration details ( surname, first name, patronymic (if available ), date of birth, place of birth residence, citizenship ).

Foreigners and stateless persons for registration added to Account card document that certifies the identity of a foreigner or a person without citizenship, and certified in the established its translation into Ukrainian is ordered by legislation language ( after the presentation is returned ) and a copy of such a translation ( except persons who _ have permanent permits _ residence or temporary permits _ residence in Ukraine ).

2. To fill Accounting cards No. 1DR are used document data that ID card. To fill location data _ residence on the territory of Ukraine are used data registration certificates _ places residence or documents to which are introduced information about the place residence _ Also they can to be used data that _ is contained in the registration certificate _ internally displaced person or in the entry certificate information to the Register and issued documents that _ consists in the form extract from the Register.

{Clause 2 of Chapter VII of changes made _ according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

3. Accounting card No. 1DR can be submitted through a representative in the presence of a document that certifies the identity of such a representative and the paper that certifies the identity of the principal or photocopies (with a clear image ), as well as the power of attorney, notarized, for execution registration of an individual in the State Register ( after presentation returns ) and her copies _

For registration of foreigners and stateless persons additionally served certified in established translation into Ukrainian is ordered by legislation in the language of the document that certifies the identity of a foreigner or a stateless person ( after the presentation is returned ), and a copy of such a translation ( except persons who _ have permanent permits _ residence or temporary permits _ residence in Ukraine ).

Suppose the authorized person is a foreigner or a stateless person to the document that certifies her person. In that case, she additionally adds attested in established its translation into Ukrainian is ordered by legislation language ( after the presentation is returned ) and a copy of such a translation ( except persons who _ have permanent permits _ residence or temporary permits _ residence in Ukraine ).

4. Accounting card No. 1DR of minors persons (up to 14 years of age ) are submitted by one of the parents ( adoptive, guardian, custodian ); if available, birth certificates _ of the child and the document that certifies the identity of one of the parents ( adoptive, guardian, custodian ). Suppose the birth certificate of _ the child is not published in the Ukrainian language. In that case, it is necessary to submit a certification in the prescribed language, the legislation of the order of translation of such a certificate in Ukrainian language ( after presentation returns ), and a copy

accounting card No. 1DR of individuals persons who _ recognized incapacitated or limited ability to act, submitted by persons who assigned guardians ( custodians ), in the presence of a document that certifies the person who is recognized incapacitated, and the document which certifies the identity of the guardian ( custodian ) and the decision on establishment care ( care ).

In case of occurrence of the need for registration in the State Register minors persons who _ were left without care parents and about which are not accepted installation decision _ guardianship ( care ), documents for carrying out registration are served by a representative of the body of custody and control with documentary evidence confirmation of the identity of the representative and his authority if available birth certificates. _

5. Registration foreigners and stateless persons and / or issuance of a document that certifies registration physical persons in the State Register is carried out  relatively persons who _ are on the territory of Ukraine on legal basis on the grounds established by the Laws of Ukraine "On the legal status of foreigners and stateless persons " , " On refugees and persons who in need additional or temporary protection " , and taking into account requirements The Procedure for extending the period of stay and extension or reduction of the temporary term stay foreigners and stateless persons in the territory of Ukraine , approved by resolution Cabinet Ministers of Ukraine dated February 15, 2012 No. 150, and the Procedure for calculating the temporary term stay in Ukraine foreigners who are citizens of states with a visa-free entry procedure approved by the order of the Ministry of internal affairs of Ukraine dated July 20, 2015 No. 884, registered with the Ministry of Justice of Ukraine on August 5 , 2015 under No. 944/27389.

6. Registration of an individual in the State Register is carried out for three workers' days from submission to the controlling body of the Accounts card No. 1DR.

In case of detection of unreliable data or errors in the submission accounting cards of introduction surname, first name, patronymic, date or places place of birth residence, etc. physical person may be refused registration ( in case of impossibility correction unreliable data or errors within the specified period) or the registration period has been extended to ten workers days _

7. Upon natural request person, her representative, the controlling authority issues a document that certifies registration in the State Register ( card payer taxes ( Appendix 3 )), by the established Procedure at this moment Provisions ( except persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and reported it _ appropriate control body and have marked in the passport ). In such a document is noted the registration number of the account cards payer taxes _

In case the need to re-obtain a document that certifies registration in the State Register ( card payer taxes ( appendix 3 )), due to the loss or damage to such a document by an individual - the payer taxes submits to the supervisory body the Application on form No. 5DR ( appendix 12 ).

{Item 7 of Chapter VII has been added new paragraph two by order of the Ministry of Finance No. 766 dated 14.12.2020 }

8. Document that certifies registration in the State Register is provided for three workers days from the date of natural application person, her representative to the local supervisory authority residence natural person.

Citizens of Ukraine, who do not have permanent residence in Ukraine or temporarily are outside the settlement, can apply for a document that certifies registration in the State Register to any control body. In this case, the deadline for issuing the document can be extended up to five workers' days _

Foreigners and stateless persons receive a document that certifies registration in the State Register, in the control bodies specified in point 8 section III of this Regulations.

9. To receive a document that certifies registration in the State Register, an individual presents a document that ID card.

Employee control body, before issuing _ physical to a person a document that certifies registration in the State Register, is obliged to make sure that there is no booklet in the passport a note that this person has the right to exercise any payments by series and passport number or such mark canceled (canceled) and in the passport in the form, cards missing denial record _ from registration number of the account cards payer taxes _ If an individual has in his passports a note on the right to carry out any payments by series and passport number, a document that certifies registration in the State Register is considered invalid _

At the request of the person, the document that certifies registration in the State Register may be issued to the representative in the presence of a document that certifies the identity of such a representative and the document that certifies the identity of the principal or photocopies (with a clear image ), as well as the power of attorney, notarized, for the issuance of such a document ( after presentation returns ) and her copies _

The document that certifies registration in the State Register of a natural person who lives or is abroad and can not arrive at the appropriate control body in Ukraine can be sent to a foreign one of diplomatic institution of Ukraine based on the person's location abroad or in writing at the request of a person to the address indicated by him abroad.

To issue a document that certifies registration in the State Register, foreigners and stateless persons additionally served certified in established translation into Ukrainian is ordered by legislation in the language of the document that certifies the identity of a foreigner or a stateless person ( after the presentation is returned ), and a copy of such a translation ( except persons who _ have permanent permits _ residence or temporary permits _ residence in Ukraine ).

10. Any by the controlling body upon request of an individual can be entered in the passport in the form of a booklet ( seventh, eighth, or the ninth pages ) data on the registration number of the account cards payer taxes from the State Register according to the form given in Appendix 4 before this Regulations.

To the passport in the form cards, information about the registration number of the account cards payer of taxes from the State Register is entered by the legislation. The regulated question is driving The only state demographic registry.

To the birth certificate as desired parents child or the registration number of one of them cards payer taxes from the State Register have entered accordingly to the Provisioning Procedure complex services " yeMalyatko," approved by resolution Cabinet Ministers of Ukraine dated July 10, 2019 No. 691.

{Clause 10 of Chapter VII has been added new paragraph third according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

11. In case of detection errors, violations, or inaccuracies regarding introduction surname, first name, patronymic, date or places place of birth residence, etc., allowed during registration of an individual in the State Register, correction data is carried out by introducing changes to the State Register based on the Entry Application changes _ After correction errors registration number of the account cards payer taxes do not change.

The control body can change the registration number of the account cards payer taxes if violation or inaccuracy is not allowed to be eliminated by introduction changes by the first paragraph of this point. Such the change is made after checks or clarification circumstances assumption error detected _ the controlling body independently or according to the results of the review appeal of a natural person - the payer taxes _ About the discovery of such a fact or about the results consideration appeal the controlling body informs natural person - the payer taxes _

Upon request (in an arbitrary form ) of a natural person - payer taxes control the body during five workers days from the date of receipt appeal gives out physical person certificate of the change registration number of the account cards payer taxes according to the form given in Appendix 5 before this Regulations.

12. Document that certifies registration in the State Register of a minor, issued to one of the parents ( adoptive, guardian, custodian ) if available birth certificates _ of the child and the document that certifies the identity of one of the parents ( adoptive, guardian, custodian ). If the birth certificate of _ the child is not published in the Ukrainian language, it is necessary to submit a certification in the prescribed language, the legislation of the order of translation of such a certificate in Ukrainian language ( after presentation returns ), and his a copy

13. Issuance of a document that certifies registration in the State Register is registered in the journal according to the form given in Appendix 6 before this Regulations.

14. Delivery certificates of the change registration number of the account cards payer taxes are registered in the journal according to the form specified in Appendix 7 before this Regulations.15. Accounting cards No. 1DR of individuals persons who at the time of recruitment validity Tax Code of Ukraine registered in the State Register physical paying persons _ taxes and others mandatory payments are assigned numbers that _ answer identification numbers of payers taxes - physical persons _ Registration documents _ physical persons in the State Register physical paying persons _ taxes and others mandatory payments issued by state bodies tax services in the order specified legislation that _ valid until recruitment validity Tax Code of Ukraine, are considered suitable for everyone cases provided for use _ registration rooms accounting cards physical persons are not subject to mandatory substitutes and are such that testify physical registration persons in the State Register.

VIII. Accounting procedure physical persons in a separate register of the State Register

1. An individual who, through his religious belief, refuses from adoption registration number of the account cards payer taxes is obliged personally submit to the appropriate supervisory body Notification on form No. 1P ( appendix 8 ), which is available at the same time application for accounting in a separate register of the State Register, and present a passport or document based on whose the passport is issued for the first time. In case of changes in the last name, first name, or patronymic, the person presents, in addition to the passport, marriage certificate ( if available ), divorce certificate marriage (if available ), and certificate of change name (if available ).

2. Accounting persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially report it _ appropriate control body is conducted in a separate register of the State Register by surname, first name, patronymic (if available ), series and passport number. To passports specified persons, a mark is entered, which indicates the presence of the right to carry out any payments by sequence and passport number.

3. An individual submits a Notification to the controlling body according to its tax address ( place residence ) or any control body if the natural person is outside the residential area.

4. To fill the Message, use passport data and other documents which _ are submitted in case of changes in passport data or passport registration for the first time.

In case of detection of unreliable data or errors in the submission of Messages of introduction series and passport numbers, surname, first name, patronymic, date or places place of birth residence, etc. physical person may be refused registration and notified as necessary _ presentation new Application for accounting in a separate register of the State Register.

5. After acceptance Message is carried out by the controlling body audit of availability registration of an individual in the State Register under the registration number of the account cards payer taxes or in a separate register of the State Register - by series and passport number.

6. Verification procedure of opportunities introduction notes to the passport is made for three workers days from the date of submission of the Notice to the supervisory authority.

According to the results of this check, a confirmation message of opportunities introduction passport marks is sent to the appropriate control body.

Suppose it is established that the individual who submitted the Notice is recorded in a separate registry by other series and passport number to the appropriate control body. In that case, a confirmation message is sent to refuse to repeat registration in a separate registry.

In that case, the controlling body informs the natural person about the need for introducing changes to a separate one of the Register of the State Register in the manner specified in section IX of this Regulations.

7. After receiving confirmation of opportunities, introduction marks upon request of the natural person who submitted the Notice, corresponding the controlling body makes a note in the passport in the form of a book about the right to carry out any payments by series and passport number, the state of which is given in Appendix 9  before this Regulations.

8. After making a mark in the passport appropriate, the control body forms and sends a message to the DPS to give such entry in the passport marks ( from indication series and passport numbers) for registering a person in a separate register of the State Register. The date of registration in a different register of the State Register is considered the date of entry notes to the passport.

DPS, in case the receipt of such a message shall be entered into a separate register of the State Register record from indication give introduction marks and dates introduction record before this registry.

9. To the passport in the form cards information about the refusal from adoption registration number of the account cards payer taxes are paid by the legislation, which regulated question driving The only state demographic registry.

For input when issuing a passport in the form cards information about refusal from adoption registration number of the account cards payer taxes appropriate the controlling body provides person rejection notice _ from adoption registration number of the account cards payer of taxes (from now on - Notice of refusal ) in the form given in Appendix 10 before this Regulations, for submission her to the appropriate territorial body / territorial division of the Ministry of Internal Affairs.

10. In case an individual whose passport is marked with the right to carry out any payments by series and passport number, earlier was registered in the State Register under the registration number of the account cards payer taxes, after taking into account in a separate register of the State Register registration number of the account cards payer taxes closes (the closing date is the date of entry notes to the passport), and in this case available in the passport notes about the registration number of the account cards like that mark is canceled by the established Procedure at this moment section _

11. Notification in form No. 1P (Application in form No. 5DRP), submitted (a) to the supervisory body, with indication give his ( her ) presentation and dates entry in the passport or cancellation notes on the right to make any payments by series and passport number are registered in the journal accounting Notifications in form No. 1P / Application in form No. 5DRP of persons who, through their religious belief refuse from adoption registration number of the account cards payer taxes (from now on - Journal of accounting ), according to the form specified in Appendix 11  before this Regulations.

12. An individual registered in a separate _ register of the State Register and changed after some time your conviction and wishes get registration number of the account cards payer of taxes, submits to the appropriate of the controlling body Olikov card, a statement in any form with an explanation his request cancel previously introduced mark to obtain the registration number of the account cards payer taxes and presents a passport. At the same time, a natural person in the Application indicates whether _ was previously registered in the State Register under the registration number of the account cards payer taxes _

Registration of such persons in the State Register is carried out in the specified order at this moment Provisions. Grounds for deregistration _ _ of an individual in a separate there is a registration in the Register of the State Register it is in the State Register.

After submission by such person of Account cards to take its registration in the State Register, an official of the controlling body, if the mark is entered in the passport in the form of a book, cancels previously introduced a note on the right to carry out any payments by series and passport number.Cancellation marks are made by repayment marks diagonally with the " Cancelled " stamp or by crossing out manually keeps on the diagonal the line above which is carried out the inscription " Cancelled. " That's it cancellation is certified under the repayment stamp or line crossing out a signature official from _ indication date and imprint of the control body's seal, which are accredited cards payers taxes _

IX. The Procedure for submitting an Application for change data which _ are entered into the Account cards and Messages

1. Natural persons - payers taxes obliged submit to supervisors bodies information about the change data which _ are entered into the Account cards or Message (for individuals persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and have marked in the passport ), during the month from the date of occurrence of such changes by submitting an Application on form No. 5DR ( appendix 12 ) or Application on form No. 5DRP ( appendix 13 ), respectively.

2. Natural persons submit said statements in person or through a representative to the supervisory authority on its tax address ( place residence ), and in case changes places residence - to the controlling body for a new one place residence _ Natural persons who temporarily are outside the inhabited place of residence, submit said statements in person or through a representative to any control body.

3. Applications are used to fill out document data that identity cards and other documents which _ confirm changes to such data.

If specified documents are not issued in the Ukrainian language, it is necessary to submit certified records in the prescribed language, the legislation of the order of translations these documents Ukrainian language ( after presentation return ) and their copies _

4. Entry changes to the State Register and a separate register of the State Register is carried out for three workers days from the date of submission by a natural person Application on form No. 5DR or Application on form No. 5DRP to the supervisory body according to its tax address ( place residence ). In case of appeal to any, the deadline for submission of the supervisory body changes to the State Register may be extended to five workers' days _

5. In case of detection of unreliable data or errors in the submission of Application form No. 5DR or Application form No. 5DRP physical person may be refused entry _ or changes, and issuance of a document that certifies registration in the State Register or introduced notes to the passport.

6. In the Application form No. 5DR or In the application form No. 5DRP, it must be indicated registration number of the account cards payer taxes or series and passport number (for individuals persons who _ have a note in the passport about the right to carry out any payments by sequence and passport number).

7. Application on form No. 5DR regarding a minor is submitted by one of the parents ( adoptive, guardian, custodian ) in the presence of a document that certifies his identity and birth certificate child _ If specified documents are not issued in the Ukrainian language, it is necessary to submit certified records in the prescribed language the legislation of the order of translations these documents Ukrainian language ( after presentation return ) and their copies _

Application form No. 5DR regarding a natural person who is recognized incapacitated or limited competent, submitted by the appointed person guardian ( custodian ), in the presence of a document that certifies the person who is recognized hindered, and the document which certifies the identity of the guardian ( custodian ) and the decision on establishment care ( care ).

In case of occurrence of the need to enter changes to the State Register of minors persons who _ were left without care parents and about which are not accepted installation decision _ guardianship ( care ), documents for carrying out changes are served by a representative of the body of custody and control with documentary evidence confirmation of the identity of the representative and his authority if available birth certificates _ child _

8. Appropriate control body after introduction changes to a separate one of the State Register is entered into the new passport in the form of a booklet ( seventh, eighth, or the ninth pages ) a note on the right to carry out any payments by series and passport number and registers Application form No. 5DRP in the Journal accounting _

9. To the passport in the form cards during passport exchange, information about the registration number of the account cards payer taxes from the State Register or rejection notice _ from adoption registration number of the account cards payer taxes are paid by the legislation, which regulated question driving The only state demographic registry.

For input when exchanging a passport in the form cards information about refusal from adoption registration number of the account cards payer taxes appropriate the controlling body provides physical person Notice of refusal to submit him to the appropriate territorial body / territorial division of the Ministry of Internal Affairs.

10. When making changes to a separate one, the State Register's registration date does not change.

X. Order of receipt information from the State Register

1. A natural person registered in the State Register or a separate register of the State Register may get information about yourself available in the State Register.

2. Information from the State Register is a document that, free of charge, is provided to the controlling body upon the natural request person ( representative ) regarding receiving information about yourself from the State Register and testifies to the availability or absence of information about such a person in the State Register.

3. Search in the State Register is carried out according to such set information: surname, first name, patronymic (if available ), date, month and year, place of birth, registration number of the account cards, payer taxes, or series and passport number (for individuals persons who _ have the right to carry out any payments by sequence and passport number).

4. To receive personal information from the State Register, an individual applies personally or through a representative to the supervisory authority on its tax address ( place residence ) or to any control body if a natural person temporarily is outside the settlement, submits a document that identity card, and application form No. 10DR ( appendix 14 ). Representative adds to the application form No. 10DR a notarized power of attorney to receive information from the State Register, a document that certifies the identity of such a representative, and a photocopy (with a clear image ) of the document that certifies the identity of the principal.

The originals documents after acceptance of the Application form No. 10DR, copies are returned remain in control organs and stored together with specified statement _

5. The controlling body refuses to accept the Application. It provides information from the State Register in the case of absence of the requester legal grounds for receipt requested information, or if not specified in the application _ _ mandatory details, it is not signed, does not contain dates submitted _ documents do not comply with clause four hereof section do not confirm the rights of the applicant of realistic representation person to receive information about her from the State Register.

6. Controlling body during three workers days from the date of natural application person ( representative ) provides information from the State Register according to the forms given in Annexes 15 and 16 hereto Regulations.

7. Natural persons - citizens of Ukraine, which do not have permanent places of residence in Ukraine or temporarily are outside the settlement, can apply for receipt information from the State Register to any control body. In this case, the term of issue information may be extended to five workers' days _

8. Information from the State Register is provided to the controlling body in person physical person or her to the representative on condition presentation of a document that certifies the identity and a power of attorney (for the representative ), which the corresponding person does journal entry _ granting information in the form given in Appendix 17 before this Regulations.

XI. Using the registration number of the account cards payer taxes or series and passport numbers (for individuals persons who _ have the right to carry out any payments by series and passport number)

1. Registration number of the account cards payer taxes or series and passport number (for individuals persons who _ have the right to carry out any payments by sequence and passport number) are used by state bodies authorities and local bodies self -government by legal entities independently from organizational and legal forms, including institutions of the National Bank of Ukraine, banks and others financial institutions, exchanges, public formations, persons who conduct independent professional activity by natural persons - entrepreneurs, as well as by natural persons in all documents which contain information about objects taxation physical persons or about payment taxes, in particular in case of :

Payments income from which are kept taxes according to the legislation of Ukraine. Natural persons are obliged to present information about the registration number of the account cards, pay taxes to legal entities and individuals that are paid their income;

conclusion civil law contracts, the subject of which are objects taxation and regarding whose arise responsibilities of paying taxes and fees ;

discovery of bank accounts or other financial institutions, as well as in settlement documents during the implementation of cashless individuals _ calculations ;

filling individuals of customs declarations while crossing _ the customs border of Ukraine ;

payment natural persons of taxes and fees ;

carrying out state registration physical persons - entrepreneurs or issues to such notable person permits ( licenses, patents, etc. ) for proceedings some species economic activities, as well as registration independent professional activities ;

registration of property or rights to it and other assets physical persons, which is object taxation ;

submission to supervisors' bodies income, property, and other declarations of assets ;

registration transport means that _ are transferred to the physical property persons ;

design benefits, subsidies, and others to individuals' social payments from the state-targeted funds ;

onset others cases determined by the laws of Ukraine and other regulatory legal acts.

2. Documents related to the implementation operations specified in clause one hereof section, in which it is not specified registration number of the account cards payer taxes or series and passport numbers (for individuals persons who _ have a note in the passport about the right to carry out any payments by series and passport number) are considered issued with a violation requirements legislation of Ukraine.

3. The controlling body notes the registration number of the account cards payer taxes or series and passport number (for individuals persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body and have marked in the passport ) for everyone messages that _ are sent to him

4. Everyone payer taxes note the registration number of the account cards payer taxes or series and passport number (for individuals persons who through their _ religious belief refuse from adoption registration number of the account cards payer taxes and officially reported it _ appropriate control body and have marked in the passport ) in all reporting or other documents, as well as in others in the cases provided for legislation of Ukraine.

XII. Organization accounting physical paying persons _ taxes in the State Register

1. Functions registration and accounting physical paying persons _ of taxes in the State Register in the controlling bodies carry out corresponding subdivisions according to the approved structure of such a body.

2. Controlling bodies provide certainty data on payers of taxes in the State Register, their updating, archiving, recovery, and protection from unauthorized access.

3. Information that _ is collected, used, and formed controlling authorities in connection with accounting physical paying persons _ taxes, is entered into information databases and is used taking into account restrictions provided for tax _ information with limited access.

4. Application in work controlling bodies of forms of documents that are not provided for at this moment By regulations, it is not allowed.

5. Journals provided _ at this moment By Regulation, they are conducted in paper and electronic form in the form of

Pages in paper magazines should have through and through numbering; the magazine must be laced and stapled seal control body.

Electronic magazines are conducted exclusively means software provision established by DPS.

XIII. Order of the formation registration number of the account cards payer taxes

1. Formation registration number of the account cards payer taxes DPS is carried out based on information provided _ by a natural person in Oblikova card No. 1DR.

DPS assigns accounting card No. 1DR the registration number of the account cards payer taxes, which is the registration number of accounting cards in the State Register.

2. Structure of the registration number of the account cards payer taxes :

XXXXXNNNN,

where XXXXX is the birthday registration number natural person (for one giving birth, two or more may be given ordinary rooms );

NNNN - serial number of the Account card No. 1DR;

K - control discharge _

3. When making changes to the data entered into the State Register of Accounts card No. 1DR and Application form No. 5DR, the registration number of the account cards payer taxes do not change.

4. Confirmation of credibility registration number of the account cards payer taxes there is a document that certifies the registration of a person in the State Register ( card payer taxes ) or data on the registration number of the account cards payer taxes from the State Register entered in the citizen's passport of Ukraine or birth certificates. _

A person on his own by choice presents one of the specified documents to provide data on the registration number of the account cards payer taxes _

A person can give a copy of the document that certifies registration of a person in the State Register, including the electronic one in the form of, provided available at the recipient information technical opportunities make check compliance registration data of an individual with the data of the State Register in electronic form information and telecommunications using means technical and cryptographic protection information according to requirements legislation on issues protection information.

{Clause 4 of Chapter XIII as amended by order of the Ministry of Finance No. 766 dated 14.12.2020 }5. Verification credibility formation registration number of the account cards payer taxes carries out exclusively DPS

XIV. Features registration of physical persons in the State Register based on documents in electronic form

1. Optionally parent's child or registration of one of the children in the State Register is carried out during the state registration of her birth _ Such registration is carried out within the scope of the provision of complex " yeMalyatko " services by the Provisioning Procedure complex services " yeMalyatko," approved by resolution Cabinet Ministers of Ukraine dated July 10, 2019 No. 691.

In that case, Accounting card No. 1DR is not filled out. However, registration is carried out based on information that _ is contained in the state application registration birth, in the amount necessary for carrying out registration received in the order of information interaction with the State Register Acts civil status of citizens. Assignment information _ registration number of the account cards payer taxes from the State Register are transferred to the State Register Acts civil status of citizens and are reflected in the corresponding legal record and birth certificate.

After entry in the birth certificate registration number of the account cards payer taxes from the State Register Ministry of justice of Ukraine sends information about such a document to the DPS, as well as information about the unique number of the entry in the Register (if available ), to be entered data to the State Register.

2. A person of age from 14 to 18 years old, who has registered place residence and which is not registered in the State Register, when issuing a citizen's passport of Ukraine for the first time maybe for her desire simultaneously register in the State Register under the registration number of the account cards payer taxes from it reflection later in the passport citizen of Ukraine. Such registration is carried out by the Cabinet resolution Ministers of Ukraine dated July 10, 2019, No. 691 "About experimental implementation project regarding creation favorable conditions for the realization of the rights of the child. "

In that case, Accounting card No. 1DR is not filled out. However, registration is carried out based on information that _ is contained in the application questionnaire submitted when issuing a citizen's passport of Ukraine. In this case, data required for implementation _ and registration are sent to the State Register in order of information interaction.

After registration of an individual in the State Register of the DPS sends the registration number of the account to the DMS cards payer taxes from the State Register for its entry in the passport in the form cards. Suppose, according to the DPS data, it is established that the person earlier already was registered in the State Register, and personal data, which arrived from the State Internal Revenue Service for carrying out the registration, coincide with the data on the person available in the State Register. In that case, the DPS sends the DMS information about the registration number of the account cards payer taxes _ In case if, according to the DPS data, it is established that the person earlier already was registered in the State Register and personal data, which arrived from the State Internal Revenue Service for carrying out registrations are different from personal data available in the State Register, the DPS sends in response notice of necessity apply to the regulatory body for registration payer taxes or introduction changes to the State Register.

After entry in the citizen's passport of Ukraine in the uniform cards registration number of the account cards payer of taxes from the State Register of Internal Revenue Service sends information about the access (passport number, authority that he issued, date of passport issuance ), unique entry number in the Register, for entry such information to the State Register.

3. Informational interaction of the State Register Acts civil status of citizens, the United States demographic register and the State Register in the cases specified in clauses 1 and 2 hereof section, type and structure of electronic data that _ procedures are transferred and accepted interaction information systems are determined by the Law of Ukraine.

4. Registration in the State Register also can be carried out based on Accounting card No. 1DR submitted electronically form (with provision relevant electronic copies documents according to the specified list at this moment Provisions ) means telecommunications, including means electronic cabinet, or using the Diya Portal, with compliance requirements laws of Ukraine "About electronic documents and electronic document flow " and "About trustworthy electronic services.»

5. Registration of foreigners or stateless persons in the State Register to acquire the status of electronic residency of Ukraine and access to electronic services that _ are provided in Ukraine is carried out by the Implementation Procedure experimental project from introduction and implementation in Ukraine electronic residency, approved by resolution Cabinet Ministers of Ukraine dated June 25, 2020 No. 648.

6. Everyone data received in electronic _ form for conducting registration in the State Register are processed and used taking into account requirements Tax Code of Ukraine, laws of Ukraine "About information," "About telecommunications," and "About protection of information in information and telecommunication systems," "On personal protection data," as well as other normative and legal ones Acts of protection information.

{ Provisions supplemented section XIV according to the Order of the Ministry of Finance No. 766 dated 14.12.2020 }

Acting _ Director of the Tax Department politicians

L.P. Maksymenko

NOTICE

about the composition and purpose of the collected personal data in the State Register physical paying persons _ taxes, rights and obligations of a natural person - the payer taxes

State tax service for execution Articles 8 and 12 of the Law of Ukraine "On Protection personal data " and Article 17 of section I, articles 63 and 70 Chapter 6 of Chapter II of the Tax Code of Ukraine (from now on - the Code) informs about the composition and purpose of the personal tax data in the State Register physical paying persons _ taxes (from now on - State register ), rights and obligations of a natural person - the payer taxes _

Personal data physical paying persons _ taxes are processed in the database personal data " State register physical paying persons _ taxes. " The owner specified base personal data is State tax service ( location: 04053, Kyiv-53, Lvivska square, building 8).

The purpose of the collected personal data in the State Register is to provide a unified state accounting for physical persons who _ obliged to pay taxes. Fees in the order and on the terms that are determined by the Code and other regulatory legal acts of Ukraine, to create conditions for control of correctness accrual, timeliness and completeness payment taxes, fees, accrued financial sanctions, compliance tax and other legislation, control over execution whose entrusted to the supervisor's bodies ( clause 63.1 Article 63 of the Code).

The composition of personal data of the State Register are included such data on physical persons: registration number of the account cards, payer taxes, surname, first name, patronymic, date, and place of birth ( country, region, district, settlement), place of residence (for foreigners: citizenship and number that is used during taxation in the country citizenship ), sources receiving income, objects taxation, amounts accrued and received payment, the amount accrued and paid taxes, information about tax discount and tax benefits payer taxes, series, number of birth certificate, passport ( similar data another document that identity card ), by whom and when issued.

A natural person is a payer of taxes as a personal subject data has the right to:

To receive any _ information about yourself that is contained in the database personal data " State register physical paying persons _ taxes, "by Article 16 of the Law of Ukraine "On Protection personal data ";

For non-disclosure by the controlling body ( officials ) of information about such a payer without him written consent and information that _ constitute confidential information, state, commercial or bank secret and became known during execution _ officials of the service duties, except cases when it is expressly provided by laws ( Article 17 of Section I of the Code).

Personal information _ and data are provided to third parties only in writing consent of a natural person - the payer taxes for each request separately in the specified manner  Article 16 of the Law of Ukraine "On Protection personal data. "

Without the consent of a natural person - the payer taxes her data they can be handed over: by a court decision; when transferring personal information is directly provided by the Law of Ukraine and only in the interests of national security, economic well- and the purpose of protecting human rights.

Personal data from the State Register third are not provided to a person if the specified person refuses to undertake _ of software implementation requirements Law of Ukraine "About protection personal data » or incapable they're to provide

A natural person is a payer taxes obliged to submit to supervisors bodies information about the change data which _ are entered into the accounting cards, during the month from the date of occurrence of such changes by submission of the relevant Application in the form and the manner specified the central executive body authorities that _ implements state tax policy ( clause 70.7 Article 70 of Section II of the Code).

{ Appendix 1 of changes made _ according to the Order of the Ministry of Finance No. 766 dated 14.12.2020}