ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 29, 2017 No. 822

About approval of the Regulations on registration of physical persons in the State register of physical persons - taxpayers

According to Articles 41, of 63, of the 70th Chapter 6 of the Section II of the Tax code of Ukraine and to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve Regulations on registration of physical persons in the State register of physical persons taxpayers which are applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 10, 2013 No. 779 "About approval of the Regulations on registration of physical persons in the State register of physical persons taxpayers", registered in the Ministry of Justice of Ukraine on December 26, 2013 for No. 2211/24743.

3. In accordance with the established procedure to provide to department of tax policy of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. To provide to the public fiscal service of Ukraine placement of this order on the official web portal of the Public fiscal service of Ukraine.

5. This order becomes effective from the date of its official publication.

6. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of September 29, 2017 No. 822

Regulations on registration of physical persons in the State register of physical persons taxpayers

I. General provisions

1. This Provision is developed according to Articles 63 and 70 of Chapter 6 of the Section II of the Tax code of Ukraine for the purpose of determination of single technique of registration of physical persons in the State register of physical persons taxpayers (dalee-Gosudarstvenny the register).

2. The state register is created for ensuring single state accounting of the physical persons obliged to pay taxes, charges according to the procedure and on the conditions determined by the Tax code of Ukraine and other regulatory legal acts of Ukraine, for the purpose of creation of conditions for implementation by monitoring bodies of control of correctness of charge, by timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on monitoring bodies.

3. This Provision governs the relations arising in case of registration of physical persons being citizens of Ukraine, foreigners and stateless persons.

4. This Provision determines procedure and the procedure:

notifications of physical person taxpayer on the purpose of collection of personal data, their structure, and also on its rights and obligation as subject of personal data;

registration of physical persons in the State register;

accounting of persons who on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark or information (further - mark) in the passport of the citizen of Ukraine about the right to make any payments on series (in the presence) and to passport number;

forming and maintaining the State register;

submissions of the accounting card of physical person taxpayer and the notification (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer);

filing of application about change of data which are entered in accounting card of physical person taxpayer or the notification (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport);

entering into passports of physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body, marks about the right to make any payments on series (in the presence) and to passport number;

issues of the document certifying registration of physical persons in the State register except persons having mark in the passport about the right to make any payments on series (in the presence) and to passport number;

forming of registration number of accounting card of the taxpayer;

maintaining the documents connected with registration of physical persons in the State register;

Acceptance of accounting cards of physical persons - taxpayers (messages of physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer, statements for modification of the State register, statements for modification of the separate register of the State register of rather physical persons which are considered on series (in the presence) and to passport number) and check of their compliance to requirements to document creation which move for registration/modification of the State register are performed by employees of structural divisions of monitoring bodies to which functional powers registration of physical persons in the State register belongs.

5. This Provision determines forms:

accounting card of physical person taxpayer (further - the Accounting card);

notifications of physical person which owing to the religious beliefs refuses adoption of registration number of accounting card of the taxpayer (further - the notification);

statements for change of data which are entered in the Accounting card or the notification (for the physical persons having mark in the passport about the right to make any payments on series (in the presence) and to passport number) (dalee-Zayavleniye about modification);

statements for receipt of data from the State register on the sources/amounts of imputed income, the accrued (listed) tax and military collection (further - the Statement for receipt of data);

the mark about the right to make any payments on series and passport number, is brought in passports in the form of book of physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body;

data on registration number of accounting card of the taxpayer which are entered in the passport of the citizen of Ukraine in the form of book;

cards of the taxpayer document certifying registration of physical persons in the State register except persons having mark in the passport about the right to make any payments on series (in the presence) and to passport number;

the documents connected with registration of physical persons in the State register.

6. Entering into the passport in the form of card of information of rather registration number of accounting card of the taxpayer from the State register or the notification on refusal of adoption of registration number of accounting card of the taxpayer (for persons who on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body) is performed according to the Law of Ukraine "About the Unified state demographic register and documents confirming citizenship of Ukraine, proving the identity or her special status" (dalee-Zakon).

GNS provides to GMS the information in the amount necessary for confirmation of registration number of accounting card of the taxpayer from the State register or information on refusal of its acceptance (for persons who because of the religious beliefs refuse adoption of the specified number and officially notified on it the relevant monitoring body) introduced in the passport in the form of card and implementation of identification of person during registration, issue, exchange, recognition invalid and destructions of the documents confirming citizenship of Ukraine, proving the identity or her special status. Such electronic information exchange between the GNS and GMS electronic information resources is performed by means of system of electronic interaction of the state electronic information Trembita resources according to procedure electronic (technical and information) the interaction approved by the resolution of the Cabinet of Ministers of Ukraine of September 08, 2016 No. 606.

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