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  • Order of the Ministry of Finance of Ukraine No. 822 dated September 29, 2017 “On approval of the Regulations on the registration of individuals in the State Register of Individuals – Tax Payers”

Order of the Ministry of Finance of Ukraine No. 822 dated September 29, 2017 “On approval of the Regulations on the registration of individuals in the State Register of Individuals – Tax Payers”

02.12.2021

MINISTRY OF FINANCE OF UKRAINE

ORDER

29.09.2017 № 822

Registered in the Ministry
Justice of Ukraine
October 25, 2017
for № 1306/31174

On approval of the Regulations on registration of individuals in the State Register of Individuals - Taxpayers

In accordance with Articles 41, 63, 70 of Chapter 6 of Section II of the Tax Code of Ukraine and subparagraph 5 of paragraph 4 of the Regulation on the Ministry of Finance of Ukraine, approved by the Cabinet of Ministers of Ukraine dated August 20, 2014 № 375, ORDER:

  1. To approve the attached Regulations on registration of natural persons in the State Register of Natural Persons - Taxpayers.
  2. Recognize as invalid the order of the Ministry of Revenue and Duties of Ukraine of December 10, 2013 № 779 "On approval of the Regulations on registration of individuals in the State Register of Individuals - Taxpayers", registered in the Ministry of Justice of Ukraine on December 26, 2013 № 2211/24743.
  3. The Department of Tax Policy of the Ministry of Finance of Ukraine in the prescribed manner to ensure:

submission of this order for state registration to the Ministry of Justice of Ukraine;

promulgation of this order.

  1. The State Fiscal Service of Ukraine to ensure the placement of this order on the official web portal of the State Fiscal Service of Ukraine.
  2. This order becomes effective from the date of its official publication.
  3. I reserve the right to control the execution of this order and entrust it to Art. at. Head of the State Fiscal Service of Ukraine Prodana MV

Minister O. Danyliuk
APPROVED
Order of the Ministry
Finance of Ukraine
29.09.2017 № 822
Registered in the Ministry
Justice of Ukraine
October 25, 2017
for № 1306/31174
POSITION
on registration of individuals in the State Register of Individuals - Taxpayers

I. General provisions

  1. This Regulation is developed in accordance with Articles 63 and 70 of Chapter 6 of Section II of the Tax Code of Ukraine in order to determine a single method of registration of individuals in the State Register of Individuals - Taxpayers (hereinafter - the State Register).
  2. The State Register is created to ensure a single state register of individuals who are obliged to pay taxes, fees in the manner and under the conditions determined by the Tax Code of Ukraine and other regulations of Ukraine, in order to create conditions for control bodies to control the correctness of accrual, timeliness and completeness of payment of taxes, accrued financial sanctions, compliance with tax and other legislation, the control over compliance with which is entrusted to the supervisory authorities.
  3. This Regulation regulates the relations arising from the registration of natural persons who are citizens of Ukraine, foreigners and stateless persons.
  4. This Regulation determines the procedure and procedure:

notification of the individual taxpayer about the purpose of personal data collection, their composition, as well as about his rights and obligations as a subject of personal data;

registration of individuals in the State Register;

registration of persons who due to their religious beliefs refuse to accept the registration number of the taxpayer's registration card and officially notified the relevant supervisory authority and have a mark or information (hereinafter - the mark) in the passport of a citizen of Ukraine on the right to make any payments or passport number;

formation and maintenance of the State Register;

submission of a taxpayer's registration card and notification (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's registration card);

submission of an application for change of data entered in the registration card of a natural person - taxpayer, or notification (for individuals who due to their religious beliefs refuse to accept the registration number of the taxpayer's registration card and officially notified the relevant supervisory authority and have a mark in passports);

inclusion in the passports of individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have officially notified the relevant supervisory authority, marks on the right to make any payments by series and / or passport number;

issuance of a document certifying the registration of individuals in the State Register, except for persons who have a mark in the passport on the right to make any payments by series and / or passport number;

formation of the registration number of the taxpayer's account card;

maintaining documents related to the registration of individuals in the State Register.

  1. This Regulation defines the forms:

registration card of a natural person - a taxpayer (hereinafter - the Registration Card);

notification of an individual who, due to his / her religious beliefs, refuses to accept the registration number of the taxpayer's registration card (hereinafter - the Notification);

statements on changes in the data entered in the Registration Card or Notification (for individuals who have a mark in the passport of

the right to make any payments by series and / or passport number) (hereinafter - the Statement of Amendments);

statements on receipt of information from the State Register on the amounts / sources of paid income and withheld taxes (hereinafter - the Statement on receipt of information);

notes on the right to make any payments by series and / or passport number entered in passports in the form of a booklet of individuals who due to their religious beliefs refuse to accept the registration number of the taxpayer's account card and officially notify the relevant supervisory authority;

data on the registration number of the taxpayer's registration card, which are entered into the passport of a citizen of Ukraine in the form of a booklet;

taxpayer's card - a document certifying the registration of individuals in the State Register, except for persons who have a mark in the passport on the right to make any payments by series and / or passport number;

documents related to the registration of individuals in the State Register.

  1. Entering in the passport in the form of a card information on the registration number of the taxpayer's registration card from the State Register or notice of refusal to accept the registration number of the taxpayer's registration card (for persons who refuse to accept the registration number of the taxpayer's registration card and officially notified by the relevant supervisory authority) is carried out in accordance with the Law of Ukraine "On the Unified State Demographic Register and documents proving the citizenship of Ukraine, identity or special status" (hereinafter - the Law).

Based on the results of entering the taxpayer's registration card registration number from the State Register in the passport form or notification of refusal to accept it, the State Migration Service of Ukraine (hereinafter - LCA) sends to the State Fiscal Service of Ukraine (hereinafter - SFS) information on passport number. the entered body, the body that issued it, and the date of issuance of the passport for entering such information into the State Register in electronic form at the central level in accordance with the legislation governing the maintenance of the Unified State Demographic Register (hereinafter - the Register).

ІІ. The concept of registration of individuals in the State Register

  1. All natural persons - payers of taxes and fees shall be registered with the controlling bodies by including information about them in the State Register in accordance with the procedure established by this Regulation.

Individuals - taxpayers are registered in the State Register by registration numbers of the taxpayer's account card, and persons who due to their religious beliefs refuse to accept the registration number of the taxpayer's account card and officially notified the relevant supervisory authority, is in a separate register of the State Register by last name, first name, patronymic (if any), series and / or number of a valid passport of a citizen of Ukraine without using the registration number of the taxpayer's account card. series and / or passport number).

  1. Registration of natural persons in the State Register shall be carried out in the following order:

receipt and verification of documents submitted by individuals to the supervisory authority for registration, accounting, changes, compliance with the completeness of the information specified in the Registration Card, Notice or Application for changes;

inclusion in the State Register of information on natural persons, natural persons - entrepreneurs and persons engaged in independent professional activity;

registration and issuance of a document certifying the registration of individuals in the State Register;

entering data on the registration number of the taxpayer's registration card from the State Register into the passport of a citizen of Ukraine;

inclusion in the passport of an individual who, due to his / her religious beliefs, refuses to accept the registration number of the taxpayer's registration card and notifies the relevant supervisory authority, marks on the right to make any payments by series and / or passport number.

  1. In compliance with the provisions of the Law of Ukraine “On Personal Data Protection” when registering a natural person in the State Register or in a separate register of the State Register, the controlling body shall provide the natural person submitting the Registration Card (Notification or Application for Amendments). 8 and 12 of the Law of Ukraine "On Personal Data Protection" and Articles 17, 63 and 70 of the Tax Code of Ukraine notice of the composition and purpose of personal data collection in the State Register of Individuals - Taxpayers, rights and obligations of individuals - taxpayers (Annex 1).

III. Requirements for documents submitted by individuals for registration, making changes, obtaining a taxpayer card or information from the State Register

  1. To register, make changes

etc., obtaining a taxpayer's card or information from the State Register uses the data of an identity document:

1) for citizens of Ukraine:

passport of a citizen of Ukraine (hereinafter - passport);

passport of a citizen of Ukraine for travel abroad with a note on the execution of documents for travel of citizens of Ukraine abroad for permanent residence (for citizens of Ukraine who go abroad for permanent residence or permanently live abroad);

temporary identity card of a 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 UN statutory organization confirming the citizenship of a foreigner, certifying the identity of a foreigner or a stateless person, granting the right to enter or leave the country and recognized by Ukraine;

permanent residence permit - a document certifying the identity of a foreigner or a stateless person and confirming the right to permanent residence in Ukraine;

temporary residence permit - a document certifying the identity of a foreigner or a stateless person and confirming the legal grounds for temporary residence in Ukraine;

refugee certificate - a passport document certifying the identity of its owner and confirming the fact that he is recognized as a refugee in Ukraine;

identity card of a person in need of additional protection - a passport document certifying the identity of its owner and confirming the fact of recognition as a person in need of additional protection.

If the identity documents do not contain information on the registration of the person's place of residence / stay or such information is entered into the contactless electronic medium, which is implanted in the specified documents, the person shall present:

certificate of entry of information into the Register and issued documents, which is in the form of an extract from the Register;

certificate of registration of residence / stay of the person, issued by the registration authority, if after the formation of the extract from the Register the data on the place of residence of the person have changed;

a certificate of registration of an internally displaced person or a certificate confirming the whereabouts of citizens of Ukraine who live in the temporarily occupied territory or have moved from it (if such documents are available).

  1. Documents submitted in accordance with the requirements of this Regulation (sent by registered letter) to the supervisory authority shall be in Ukrainian and shall not contain corrections.

If the identity document contains information about the person's surname and name in Latin letters, in the Registration Card (Notification, Application for changes) for registration and / or changes in the State Register, the name and surname shall be indicated in Ukrainian. and through a slash in Latin letters.

  1. If the documents are sent to the controlling body by registered letter, the signature of the natural person on the Registration Card, the Application for changes and / or the Application for obtaining information must be notarized. To these applications, the individual attaches a photocopy with a clear image of the identity document.
  2. Documents sent for registration, amendments or receipt of information from the State Register by electronic means shall be executed in accordance with the requirements of the legislation in the field of electronic documents and electronic document management.

The rules, procedure and terms of consideration by the supervisory authorities of documents submitted by electronic means are the same as for documents submitted in paper form.

  1. The following information shall be entered into the Registration Card (Notification, Application for changes):

last name, first name, patronymic (if any);

date of birth;

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

place of residence / stay;

citizenship;

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

details of the identity document (document name, series and / or number, date of issue and authorized entity that issued the document).

  1. Citizens of Ukraine submit documents to the supervisory authority at their tax address (place of residence), and those who are temporarily outside the settlement or do not have a permanent residence in Ukraine - to any supervisory authority. Documents can also be submitted through administrative service centers.
  2. Citizens of Ukraine, foreigners, stateless persons who live or stay abroad and cannot come to the relevant supervisory authority in Ukraine, if necessary, register / amend the State Register and / or obtain a document certifying the registration of individuals in State Register, may be sent by mail to the SFS Registration Card / Application for changes and a photocopy with a clear image of the identity document. Signature of a natural person on the Registration Card / Application for making changes and power of attorney for registration / making changes to the State Register and / or obtaining a document certifying the registration of natural persons

in the State Register, must be certified in the manner prescribed by law. In this case, documents issued by the competent authorities of a foreign state and drawn up in a foreign language must be certified in the manner prescribed by the legislation of Ukraine and translated into Ukrainian, unless otherwise provided by international treaties of Ukraine.

  1. Foreigners and stateless persons apply to the territorial bodies of the SFS in the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol or to the SFS, and foreigners and stateless persons who have a permanent residence permit or temporary residence permit in Ukraine may to register as taxpayers in the state tax inspections in districts, cities, districts in cities, joint state tax inspections that correspond to the place of residence in Ukraine specified in the certificate.
  2. Acceptance of Registration Cards (Notices, Applications for Amendments) and verification of their compliance with the requirements for registration of documents submitted for registration / amendments to the State Register shall be carried out by employees of structural subdivisions of controlling bodies whose functions include registration of individuals in the State Register. .

IV. State Register

  1. The State Register shall be formed on the basis of the State Register of Individuals - Taxpayers and Other Obligatory Payments.

An integral part of the State Register is a separate register of the State Register, which includes information on individuals - citizens of Ukraine who due to their religious beliefs refuse to accept the registration number of the taxpayer and notified the relevant supervisory authority and have a note in the passport any payments by series and / or passport number.

  1. Information on persons who are:

citizens of Ukraine;

foreigners and stateless persons permanently residing in Ukraine;

foreigners and stateless persons who do not have a permanent residence in Ukraine, but in accordance with the law are obliged to pay taxes in Ukraine or are the founders of legal entities established in Ukraine.

  1. The central body of executive power, which implements the state tax and customs policy, forms and maintains the State Register.

The formation and functioning of the State Register is ensured at the expense of the state budget.

Protection of information in the State Register is provided in accordance with the requirements of the legislation of Ukraine in the field of information protection.

  1. The state register is formed from the information received from territorial bodies of SFS and from other state bodies according to the legislation.
  2. Technical and software means of maintaining the State Register shall provide:

control over the completeness of making entries in the State Register;

processing, analysis, accumulation and updating of data received by the State Register;

storage of information about individuals for 75 years from the date of entry of their death;

integrity, availability and confidentiality of information;

control over registration actions;

formation of certificates, information from the State Register and a document certifying the registration of individuals in the State Register.

V. Information from the State Register

  1. The State Register includes:

1) information from Registration Cards, Notices, Statements of Amendments;

2) data on individuals, namely:

sources of income;

objects of taxation;

the amount of accrued and / or received income;

the amount of accrued and / or paid taxes;

information on the tax rebate and tax benefits of the taxpayer;

3) information on state registration, registration and registration of natural persons - entrepreneurs and persons engaged in independent professional activity, namely:

dates, numbers of records, certificates and other documents, as well as the grounds for state registration, registration and registration, termination of entrepreneurial or independent professional activity, other registration data;

information on state registration, registration and registration of changes in personal data, replacement or renewal of certificates of registration;

place of business, telephone numbers and other additional information for communication with a natural person - entrepreneur or a person engaged in independent professional activity;

activities;

citizenship and number used for taxation in the country of citizenship - for foreigners;

taxation system with indication of its periods of validity.

  1. Information from the State Register is used by regulatory authorities exclusively to monitor compliance with tax legislation of Ukraine and is information with limited access, except for information on registration of individuals - entrepreneurs and persons engaged in independent professional activities.
  2. The information collected, used, formed by the supervisory authorities in connection with the registration and accounting of individuals, entered into the State Register and used from ur

protection of restrictions provided for tax information with limited access.

VI. Submission of information to the State Register

  1. A natural person - a taxpayer is obliged to submit to the relevant supervisory authority an Registration Card / Notification for registration in the State Register in accordance with the requirements of this Regulation.

Individuals - taxpayers are obliged to submit to the supervisory authorities information on changes in the data entered in the Registration Card / Notification, within one month from the date of such changes in the manner prescribed by this Regulation.

When submitting the Registration Card (Notification, Application for changes), the individual is obliged to submit to the relevant supervisory authority documents (originals are returned after verification) and their copies according to the list specified in this Regulation.

  1. Legal entities, natural persons - entrepreneurs, public formations, tax agents, public authorities in the performance of governmental functions, including delegated powers, and local governments are obliged to submit to the supervisory authorities information about taxpayers, about ' taxable objects and objects related to taxation, in accordance with the Procedure for submitting information on taxpayers, objects of taxation and objects related to taxation, to ensure their accounting, as well as the calculation and collection of taxes and meeting, approved by the resolution of the Cabinet of Ministers of Ukraine of December 21, 2011 № 1386 (as amended).

VII. Procedure for registration of natural persons in the State Register (except for natural persons who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's registration card)

  1. An individual, regardless of age (both resident and non-resident), who is not included in the State Register, is obliged to personally or through a representative to submit to the relevant supervisory authority registration card of a natural person - taxpayer form № 1DR - hereinafter - Accounting card № 1DR) (Appendix 2), which is both an application for registration in the State Register, and present an identity document containing the necessary details for registration (surname, name, patronymic (if any), date birth, place of birth, place of residence, citizenship).

Foreigners and stateless persons shall attach to the Registration Card a document certifying the identity of a foreigner or a stateless person, and a certified translation into Ukrainian in accordance with the procedure established by law (returned upon presentation) and a copy of such translation (except for persons holding certificates). for permanent residence or temporary residence permits in Ukraine).

  1. The data of the identity document are used to fill in the Registration Card № 1DR.
  2. An ID card № 1DR may be submitted through a representative in the presence of an identity document of such a representative and a document proving the identity of the principal or its photocopy (with a clear image), as well as a power of attorney, notarized, for registration natural person in the State Register (returned upon presentation) and its copy.

For registration, foreigners and stateless persons shall additionally submit a Ukrainian translation of a document certifying the identity of a foreigner or a stateless person (returned upon presentation) and a copy of such translation, except for persons who have permanent residence permits or temporary residence permits in Ukraine).

If the proxy is a foreigner or a stateless person, he / she shall additionally attach to the document certifying his / her identity in the manner prescribed by law its translation into Ukrainian (returned upon presentation) and a copy of such translation (except for persons with permanent certificates residence or temporary residence permits in Ukraine).

  1. Registration cards № 1DR of minors (up to 14 years old) are submitted by one of the parents (adoptive parent, guardian, trustee) in the presence of a child's birth certificate and a document certifying the identity of one of the parents (adoptive parent, guardian, custodian). If the child's birth certificate is not issued in Ukrainian, it is necessary to submit a certified in the manner prescribed by law translation of such a certificate in Ukrainian (returned upon presentation) and a copy.

Registration cards № 1DR of natural persons who have been declared incapable or partially incapable are submitted by persons appointed as guardians (trustees), in the presence of a document certifying the person declared incapable, and a document certifying the identity of the guardian (trustee), and decisions establishment of guardianship (custody).

If there is a need to register in the State Register of minors who have been left without parental care and in respect of whom no decision has been made to establish guardianship (custody), documents for registration are submitted by a representative of the guardianship authority with documentary evidence

the identity of the representative and his powers in the presence of a birth certificate.

  1. Registration of foreigners and stateless persons and / or issuance of a document certifying registration of natural persons in the State Register shall be carried out in respect of persons staying on the territory of Ukraine on legal grounds established by the Laws of Ukraine "On Legal Status of Foreigners and Stateless Persons". “On Refugees and Persons in Need of Additional or Temporary Protection” and taking into account the requirements of the Procedure for Extension of Stay and Extension or Reduction of Temporary Stay of Foreigners and Stateless Persons on the Territory of Ukraine, approved by the Cabinet of Ministers of Ukraine dated February 15, 2012 № 150 , and the Procedure for calculating the period of temporary stay in Ukraine of foreigners who are citizens of countries with visa-free entry, approved by the order of the Ministry of Internal Affairs of Ukraine dated July 20, 2015 № 884, registered in the Ministry of Justice of Ukraine on August 05, 2015 № 944/27389 .
  2. Registration of a natural person in the State Register shall be carried out within three working days from the date of submission to the controlling body of the Registration Card № 1DR.

In case of detection of inaccurate data or errors in the submitted Registration Card regarding the entry of surname, name, patronymic, date or place of birth, place of residence, etc., the individual may be denied registration (in case of inability to correct inaccurate data or errors in time) or extended registration deadline up to ten working days.

  1. At the request of an individual, his representative, the supervisory authority shall issue a document certifying registration in the State Register (taxpayer card (Annex 3)), in accordance with the procedure specified in this Regulation (except for persons who refuse to accept registration due to their religious beliefs taxpayer registration card numbers and reported to the relevant supervisory authority and have a mark in the passport). Such a document shall indicate the registration number of the taxpayer's account card.
  2. The document certifying the registration in the State Register shall be submitted within three working days from the date of application of the natural person, his representative to the controlling body at the place of residence of the natural person.

Citizens of Ukraine who do not have a permanent place of residence in Ukraine or are temporarily outside the settlement of residence may apply to any controlling body for a document certifying registration in the State Register. In this case, the issuance period may be extended to five working days.

Foreigners and stateless persons shall receive a document certifying their registration in the State Register from the controlling bodies specified in paragraph 8 of Section III of this Regulation.

  1. To obtain a document certifying registration in the State Register, an individual shall present an identity document.

Before issuing a document certifying registration in the State Register to an individual, the employee of the controlling body is obliged to make sure that the passport in the form of a booklet does not indicate that this person has the right to make any payments by series and / or passport number. or such mark is canceled (canceled) and in the passport in the form of a card there is no record of refusal of the registration number of the taxpayer's account card. If an individual has a mark in his / her passport on the right to make any payments according to the series and / or number of the passport, the document certifying the registration in the State Register shall be considered invalid.

At the request of a person, a document certifying registration in the State Register may be issued to his representative in the presence of a document certifying the identity of such representative and a document certifying the identity of the principal or his photocopy (with a clear image) and a power of attorney notarized, for the issuance of such a document (returned upon presentation) and a copy.

A document certifying the registration in the State Register of a natural person living or staying abroad and unable to arrive at the relevant supervisory authority in Ukraine may be sent to a foreign diplomatic mission of Ukraine at the person's location abroad or at the written request of the person addressed. abroad.

In order to issue a document certifying registration in the State Register, foreigners and stateless persons shall additionally submit a Ukrainian-certified translation of a document certifying the identity of a foreigner or stateless person (returned upon presentation) and a copy of such translation. persons who have permanent residence permits or temporary residence permits in Ukraine).

  1. At the request of an individual, any controlling body may enter (seven, eight or nine pages) data on the registration number of the taxpayer's registration card from the State Register in the form of a booklet.

ester in the form set out in Annex 4 to this Regulation.

Information on the registration number of the taxpayer's registration card from the State Register shall be entered into the passport in the form of a card in accordance with the legislation governing the maintenance of the Unified State Demographic Register.

  1. In case of errors, violations or inaccuracies in entering the surname, name, patronymic, date or place of birth, residence, etc., made during the registration of an individual in the State Register, correction of data is carried out by amending the State Register on the basis of making changes. After correcting the errors, the registration number of the taxpayer's account card does not change.

The controlling body may change the registration number of the taxpayer's registration card, if the violation or inaccuracy cannot be eliminated by making changes in accordance with the first paragraph of this paragraph. This change is made after checking or clarifying the circumstances of the error identified by the supervisory authority itself or as a result of consideration of the application of a natural person - a taxpayer. The controlling body shall inform the individual taxpayer about the discovery of such a fact or about the results of consideration of the appeal.

Upon application (in any form) of a natural person - taxpayer, the controlling body within five working days from the date of receipt of the application shall issue a certificate of change of registration number of the taxpayer according to the form in Annex 5 to this Regulation.

  1. A document certifying the registration of a minor in the State Register is issued to one of the parents (adoptive parent, guardian, custodian) in the presence of a child's birth certificate and a document certifying the identity of one of the parents (adoptive parent, guardian, custodian). If the child's birth certificate is not issued in Ukrainian, it is necessary to submit a certified in the manner prescribed by law translation of such a certificate in Ukrainian (returned upon presentation) and a copy.
  2. Issuance of a document certifying registration in the State Register shall be registered in the journal in the form specified in Annex 6 to this Regulation.
  3. Issuance of a certificate of change of the registration number of the taxpayer's registration card shall be registered in the journal in the form given in Annex 7 to this Regulation.
  4. Registration cards № 1DR of natural persons, which at the time of entry into force of the Tax Code of Ukraine are registered in the State Register of natural persons - taxpayers and other obligatory payments, are assigned numbers corresponding to the identification numbers of taxpayers - natural persons. Documents on registration of individuals in the State Register of Individuals - Taxpayers and Other Obligatory Payments, issued by the State Tax Service in the manner prescribed by law in force before the entry into force of the Tax Code of Ukraine, are valid for all cases of registration registration card numbers of individuals are not subject to mandatory replacement and are such that certify the registration of individuals in the State Register.

VIII. The procedure for registration of individuals in a separate register of the State Register

  1. An individual who, due to his religious beliefs, refuses to accept the registration number of the taxpayer's registration card, is obliged to personally submit to the relevant supervisory authority a Notification form № 1P (Annex 8), which is also an application for registration in a separate register of the State Register , and present the passport or document on the basis of which the passport is issued for the first time. In case of change of surname, name or patronymic, the person, in addition to the passport, presents a marriage certificate (if any), a certificate of divorce (if any), a certificate of change of name (if any).
  2. Registration of persons who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's registration card and officially notify the relevant supervisory authority shall be kept in a separate register of the State Register by surname, name, patronymic (if any), series and / or passport number. The passports of these persons are marked with a mark indicating the right to make any payments by series and / or passport number.
  3. A natural person shall submit a Notification to the controlling body at his / her tax address (place of residence) or to any controlling body if the natural person is outside the settlement.
  4. Passport data and other documents submitted in case of change of passport data or registration of a passport for the first time are used to fill in the Notification.

In case of inaccurate data or errors in the submitted Notification on entering the series and / or passport number, surname, name, patronymic, date or place of birth, place of residence, etc., the individual may be denied registration and notified of the need to submit a new application in a separate

in the register of the State Register.

  1. After receiving the Notification, the controlling body shall check the presence of registration of a natural person in the State Register by the registration number of the taxpayer's account card or in a separate register of the State Register - by series and / or passport number.
  2. The procedure of verification of the possibility of making a mark in the passport shall be carried out within three working days from the date of submission to the controlling body of the Notification.

Based on the results of such verification, a notification-confirmation on the possibility of making a mark in the passport is sent to the relevant supervisory authority.

If it is established that the natural person who submitted the Notification is registered in a separate register for other series and / or passport number, the relevant supervisory authority shall be denied refusal to re-register in a separate register instead of a confirmation message.

In this case, the controlling body informs the individual about the need to make changes to a separate register of the State Register in the manner prescribed by Section IX of this Regulation.

  1. Upon receipt of confirmation of the possibility of making a mark at the request of the natural person who submitted the notification, the relevant supervisory authority shall make a note in the form of a booklet on the right to make any payments by series and / or passport number. of this Regulation.
  2. After entering the mark in the passport, the relevant supervisory authority shall form and send to the SFS a notice on the date of entry of such mark in the passport (indicating the series and / or passport number) for registration in a separate register of the State Register. The date of registration in a separate register of the State Register is the date of entry in the passport.

In case of receipt of such notification, the SFS shall make an entry in a separate register of the State Register indicating the date of entry of the mark and the date of entry in this register.

  1. Information on the refusal to accept the registration number of the taxpayer's registration card shall be entered into the passport in the form of a card in accordance with the legislation governing the maintenance of the Unified State Demographic Register.

To enter information on the refusal to accept the registration number of the taxpayer's registration card during the registration of the passport in the form of a card, the relevant supervisory authority shall provide the person with a notice of refusal to accept the registration number of the taxpayer's registration card. to this Regulation, for submission to the relevant territorial body / territorial subdivision of the LCA.

  1. If a natural person whose passport is marked for the right to make any payments by series and / or passport number, was previously registered in the State Register under the registration number of the taxpayer's registration card, after registration in a separate register of the State Register. the registration number of the taxpayer's registration card is closed (the closing date is the date of entry in the passport), and if the passport has a mark on the registration number of the tax card, such mark is canceled in the manner prescribed by this section.
  2. Notification on the form № 1P (application on the form № 5DRP), submitted (a) to the supervisory authority, indicating the date of its (her) submission and the date of entry in the passport or cancellation of the mark on the right to make any payments on the series and / or passport number is registered in the register of Notices on the form № 1P / Application form № 5DRP persons who due to their religious beliefs refuse to accept the registration number of the taxpayer's account card (hereinafter - the Journal), according to the form in Annex 11 to this Regulation .
  3. An individual who is registered in a separate register of the State Register and after some time has changed his beliefs and wishes to obtain the registration number of the taxpayer's registration card, submits to the relevant supervisory authority Registration Card, application in any form stating his request to cancel mark in order to obtain the registration number of the taxpayer's account card and present a passport. In this case, the individual shall indicate in the application whether he / she was previously registered in the State Register under the registration number of the taxpayer's registration card.

The registration of such persons in the State Register shall be carried out in accordance with the procedure established by this Regulation. The basis for deregistration of a natural person in a separate register of the State Register is its registration in the State Register.

After such person submits an Registration Card for registration in the State Register, the official of the controlling body, if the mark is entered in the passport in the form of a booklet, cancels the previously entered mark on the right to make any payments by series and / or passport number.

Cancellation of the mark is made by canceling the mark on the diagonal stamp "Canceled" or

by manually crossing the mark diagonally with the line over which the inscription "Canceled" is carried out. Such cancellation shall be certified under the stamp of redemption or the line of crossing with the signature of the official with the date and imprint of the seal of the supervisory authority, which certifies the taxpayers' cards.

IX. Procedure for submitting the Application for change of data entered in the Registration Card and Notification

  1. Natural persons - taxpayers are obliged to submit to the supervisory authorities information on changes in the data entered in the Registration Card or Notification (for individuals who due to their religious beliefs refuse to accept the registration number of the taxpayer's registration card and have a mark in the passport ), within one month from the date of such changes by submitting the Application form № 5DR (Annex 12) or the Application form № 5DRP (Annex 13), respectively.
  2. Natural persons shall submit these applications in person or through a representative to the supervisory authority at their tax address (place of residence), and in the event of a change of residence - to the supervisory authority at the new place of residence. Natural persons who are temporarily outside the settlement of residence, submit these applications in person or through a representative to any supervisory authority.
  3. The data of the identity document and other documents confirming the changes of such data shall be used to fill in the Application.

If these documents are not published in Ukrainian, it is necessary to submit certified in the manner prescribed by law translations of these documents in Ukrainian (returned upon presentation) and their copies.

  1. Amendments to the State Register and a separate register of the State Register shall be made within three working days from the date of submission by an individual of the Application Form № 5DR or Application Form № 5DRP to the supervisory authority at its tax address (residence). If you apply to any supervisory authority, the deadline for making changes to the State Register may be extended to five working days.
  2. In case of finding inaccurate data or errors in the submitted Application form № 5DR or Application form № 5DRP natural person may be denied to make changes and / or issue a document certifying registration in the State Register, or to make a mark in the passport.
  3. The application form № 5DR or the application form № 5DRP must indicate the registration number of the taxpayer's account card or series and / or passport number (for individuals who have a mark in the passport on the right to make any payments by series and / or passport number).
  4. An application in the form of № 5DR in respect of a minor is submitted by one of the parents (adoptive parent, guardian, trustee) in the presence of a document proving his identity and a child's birth certificate. If these documents are not published in Ukrainian, it is necessary to submit certified in the manner prescribed by law translations of these documents in Ukrainian (returned upon presentation) and their copies.

An application in the form of № 5DR in respect of a natural person who has been declared incapable or partially incapable shall be submitted by a person appointed as a guardian (trustee), if there is a document certifying the person declared incapable and a document certifying the identity of a guardian (trustee), and decision to establish guardianship (custody).

In case of necessity to make changes to the State Register for minors who have been left without parental care and in respect of whom no decision has been made to establish guardianship (custody), documents for changes are submitted by a representative of the guardianship authority with documentary evidence of the representative and his powers in the presence of a child's birth certificate.

  1. The relevant controlling body after making changes to a separate register of the State Register shall make a note in the new passport in the form of a booklet (seventh, eighth or ninth page) on the right to make any payments by series and / or passport number and register the Application form № 5DRP in the Journal of Accounting.
  2. Information on the registration number of the taxpayer's registration card from the State Register or the notice of refusal to accept the registration number of the taxpayer's registration card shall be entered into the passport in the form of a card during the passport exchange in accordance with the legislation.

To enter information on the refusal to accept the registration number of the taxpayer's registration card during the exchange of the passport in the form of a card, the relevant supervisory authority shall provide the individual with a refusal notice to submit it to the relevant territorial body / territorial division of the LCA.

  1. When making changes to a separate register of the State Register, the date of registration does not change.

X. Procedure for obtaining information from the State Register

  1. An individual who is registered in the State Register or in a separate register of States

register, may obtain information about himself available in the State Register.

  1. Information from the State Register is a document provided free of charge by the controlling body at the request of a natural person (representative) to obtain information about himself from the State Register and certifies the presence or absence of information about such person in the State Register.
  2. Search in the State Register is carried out on the following set of information: surname, name, patronymic (if any), date, month and year of birth, place of birth, registration number of the taxpayer's account card or series and / or passport number (for natural persons who have the right to make any payments by series and / or passport number).
  3. To obtain information about himself from the State Register, an individual shall apply in person or through a representative to the controlling body at his tax address (place of residence) or to any controlling body if the natural person is temporarily outside the settlement. identity document and application form № 10DR (Annex 14). The representative attaches to the application form № 10DR notarized power of attorney to obtain information from the State Register, a document certifying the identity of such a representative, and a photocopy (with a clear image) of the document certifying the identity of the principal.

The originals of the documents after the acceptance of the Application form № 10DR are returned, copies remain in the controlling body and are stored together with the specified application.

  1. The controlling body refuses to accept the application and / or provide information from the State Register if the applicant has no legal grounds to obtain the requested information or if the application does not specify the required details, it is not signed, does not contain the dates submitted the documents do not comply with paragraph 4 of this section or do not confirm the applicant's rights to represent an individual to obtain information about him from the State Register.
  2. The controlling body within three working days from the date of the address of the natural person (representative) provides information from the State Register according to the forms given in appendices 15, 16 to this Provision.
  3. Natural persons - citizens of Ukraine who do not have a permanent place of residence in Ukraine or are temporarily outside the settlement of residence, may apply for information from the State Register to any supervisory authority. In this case, the deadline for issuing information may be extended to five working days.
  4. Information from the State Register shall be provided by the controlling body personally to a natural person or his representative on condition of presentation of an identity document and a power of attorney (for a representative). of this Regulation.

XI. Use of the registration number of the taxpayer's account card or series and / or passport number (for individuals who have the right to make any payments by series and / or passport number)

  1. The registration number of the taxpayer's account card or series and / or passport number (for individuals who have the right to make any payments by series and / or passport number) are used by public authorities and local governments, legal entities regardless of organizational -legal forms, including institutions of the National Bank of Ukraine, banks and other financial institutions, exchanges, public organizations, persons engaged in independent professional activity, natural persons - entrepreneurs, as well as natural persons in all documents containing information about taxation of natural persons or the payment of taxes, in particular in the case of:

payments of income from which taxes are withheld in accordance with the legislation of Ukraine. Individuals are required to provide information on the registration number of the taxpayer's account card to legal entities and individuals who pay their income;

conclusion of civil law contracts, the subject of which are the objects of taxation and in respect of which there are obligations to pay taxes and fees;

opening accounts in banks or other financial institutions, as well as in settlement documents during the implementation of non-cash payments by individuals;

filling in customs declarations by individuals when crossing the customs border of Ukraine;

payment of taxes and fees by individuals;

state registration of natural persons - entrepreneurs or issuance to such persons of special permits (licenses, patents, etc.) for certain types of economic activity, as well as registration of independent professional activity;

registration of property or rights to it and other assets of individuals that are subject to taxation;

submission to the supervisory authorities of declarations of income, property and other assets;

registration of vehicles that become the property of individuals;

registration of benefits, subsidies and other social benefits for individuals from where

rusty trust funds;

occurrence of other cases determined by the laws of Ukraine and other normative legal acts.

  1. Documents related to the operations specified in paragraph 1 of this section, which do not indicate the registration number of the taxpayer's account card or series and / or passport number (for individuals who have a mark in the passport on the right to carry out any payments by series and / or passport number) are considered to be made in violation of the requirements of the legislation of Ukraine.
  2. The controlling body shall indicate the registration number of the taxpayer's account card or series and / or passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have officially notified the relevant supervisory body and have a mark in the passport ) in all messages sent to him.
  3. Each taxpayer shall indicate the registration number of the taxpayer's account card or the series and / or passport number (for individuals who, due to their religious beliefs, refuse to accept the registration number of the taxpayer's account card and have officially notified the relevant supervisory authority. passports) in all reporting or other documents, as well as in other cases provided by the legislation of Ukraine.

XII. Organization of registration of natural persons - taxpayers in the State Register

  1. The functions of registration and accounting of natural persons - taxpayers in the State Register in the controlling body shall be performed by the relevant subdivisions in accordance with the approved structure of such body.
  2. The controlling bodies shall ensure the accuracy of data on taxpayers in the State Register, their updating, archiving, restoration and protection against unauthorized access.
  3. The information collected, used and formed by the supervisory authorities in connection with the registration of natural persons - taxpayers, shall be entered into information databases and used subject to the restrictions provided for tax information with limited access.
  4. The use of forms of documents that are not provided for in this Regulation in the work of controlling bodies is not allowed.
  5. The journals provided for in this Regulation shall be kept in paper and electronic form.

Pages in paper journals must be numbered continuously, the journal must be bound and sealed by the supervisory authority.

Electronic journals are kept exclusively by means of software installed by the SFS.

XIII. The procedure for forming the registration number of the taxpayer's account card

  1. The formation of the registration number of the taxpayer's registration card is carried out by the SFS on the basis of information submitted by an individual in the Registration Card № 1DR.

The SFS assigns to the Registration Card № 1DR the registration number of the taxpayer's registration card, which is the serial number of the registration card registration in the State Register.

  1. The structure of the registration number of the taxpayer's account card:

XXXXXNNNNK,

where XXXXX - serial number of registration of the birthday of an individual (for one date of birth can be provided two or more serial numbers);

NNNN - serial number of the Registration Card № 1DR;

K - control discharge.

  1. When making changes to the data entered in the State Register from the Registration Card № 1DR and / or the Application form № 5DR, the registration number of the taxpayer's registration card shall not be changed.
  2. Confirmation of the registration number of the taxpayer's registration card is a document certifying the registration of individuals in the State Register or data on the registration number of the taxpayer's registration card from the State Register entered in the passport in accordance with paragraph 10 of section VII of this Regulation.
  3. Verification of the accuracy of the formation of the registration number of the taxpayer's account card is carried out exclusively by the SFS.

Acting Director of the Department
tax policy
L.P. Максименко

Appendix 1
to the Regulations on the registration of physical
persons in the State Register of Individuals
taxpayers
(paragraph 3 of section II)
MESSAGE
on the composition and purpose of personal data collection in the State Register of Individuals - Taxpayers, the rights and obligations of individuals - taxpayers

The State Fiscal Service of Ukraine pursuant to Articles 8 and 12 of the Law of Ukraine "On Personal Data Protection" and Article 17 of Section I, Articles 63 and 70 of Chapter 6 of Section II of the Tax Code of Ukraine (hereinafter - the Code) announces the composition and purpose of personal data collection the register of natural persons - taxpayers (hereinafter - the State Register), the rights and obligations of the natural person - taxpayer.

Personal data of individuals - taxpayers are processed in the personal database "State Register of Individuals - Taxpayers". The owner of this personal database is the State Fiscal Service of Ukraine (location: 04655, Kyiv-53, Lvivska Square, building 8).

The purpose of personal data collection in the State

The register is to ensure a single state register of individuals who are obliged to pay taxes, fees in the manner and under the conditions determined by the Code and other regulations of Ukraine, in order to create conditions for control over the correctness, timeliness and completeness of taxes , fees, accrued financial sanctions, compliance with tax and other legislation, the implementation of which is entrusted to the supervisory authorities (paragraph 63.1 of Article 63 of the Code).

The personal data of the State Register includes the following data on individuals: registration number of the taxpayer's account card, surname, name, patronymic, date and place of birth (country, region, district, settlement), place of residence (for foreigners: citizenship and number used for taxation in the country of citizenship), sources of income, objects of taxation, amounts of accrued and / or received income, amounts of accrued and / or paid taxes, information on tax rebates and tax benefits of taxpayers, series , number of birth certificate, passport (similar data of another identity document), by whom and when issued.

A natural person - a taxpayer as a subject of personal data has the right to:

to obtain any information about yourself contained in the personal database "State Register of Individuals - Taxpayers", in accordance with Article 16 of the Law of Ukraine "On Personal Data Protection";

for non-disclosure by the controlling body (officials) of information about such payer without his written consent and information that constitutes confidential information, state, commercial or banking secret and became known during the performance of official duties, except when expressly provided laws (Article 17 of Section I of the Code).

Information on personal data is provided to third parties only with the written consent of the individual taxpayer for each request separately in the manner prescribed by Article 16 of the Law of Ukraine "On Personal Data Protection".

Without the consent of a natural person - a taxpayer, his personal data may be transferred: by court decision; when the transfer of personal data is expressly provided for by the law of Ukraine and only in the interests of national security, economic well-being and for the protection of human rights.

Personal data from the State Register shall not be provided to a third party if the said person refuses to undertake to ensure compliance with the requirements of the Law of Ukraine "On Personal Data Protection" or is unable to provide them.

An individual taxpayer is obliged to submit to the supervisory authorities information on changes in the data entered in the registration card within one month from the date of such changes by submitting an application in the form and manner determined by the central executive body implementing the state tax and customs policy (paragraph 70.7 of Article 70 of Section II of the Code).

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