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Registered by

Ministry of Justice of Ukraine

October 25, 2017

No. 1306/31174

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

(as amended on 14-12-2020)

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.

Minister

A. Danilyuk

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 and/or 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 and/or 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 and/or 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.

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 and/or passport number) (dalee-Zayavleniye about modification);

statements for receipt of data from the State register about amounts/source of the paid income and the retained taxes (dalee-Zayavleniye about receipt of data);

the mark about the right to make any payments on series and/or 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 and/or 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 which is brought in the passport in the form of card, and implementation of identification of the personality during registration, issue, exchange, recognitions invalid and destructions of documents which confirm citizenship of Ukraine prove the identity or her special status. Information exchange is performed according to the Regulations on electronic interaction of the state electronic information resources approved by the resolution of the Cabinet of Ministers of Ukraine of September 08, 2016 No. 606.

By results of entering into the passport in the form of card of registration number of accounting card of the taxpayer from the State register or the message on refusal of its acceptance of GMS sends to GNS of the data on passport number in which such information, body which drew up it, and date of issue of the passport, unique number of entry in the Unified state demographic register, for entering of such information into the State register electronically at the central level according to the legislation which regulates question of maintaining the Unified state demographic register (further - the Register) is entered.

II. Concept of registration of physical persons of the state register

1. All physical persons - taxpayers and charges are registered in monitoring bodies by inclusion of information about them in the State register according to the procedure, determined by this Provision.

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