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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 18, 2024 No. 133

About approval of Changes in the Procedure for exchange of electronic documents with monitoring bodies

According to the paragraph of the tenth Item 42.6 of Article 42 of Chapter 1 of the Section II of the Tax code of Ukraine, the Law of Ukraine of December 1, 2022 to No. 2801-IX "About modification of some legal acts of Ukraine concerning ensuring agreement signature between Ukraine and the European Union about mutual recognition of qualified electronic confidential services and implementation of the European Union law in the field of electronic identification", 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 Changes in the Procedure for the exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 at No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 01, 2020 No. 261) which are applied.

2. To provide to department of ensuring coordination and monitoring work of the Ministry of Finance of Ukraine in accordance with the established procedure:

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

promulgation of this order.

3. This order becomes effective from 01 dates following after month of its official publication.

4. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Ulyutin D. V. and the Chairman of the State Tax Administration of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of March 18, 2024 No. 133

Changes in the Procedure for exchange of electronic documents with monitoring bodies, No. approved by the order of the Ministry of Finance of Ukraine of June 06, 2017 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 at No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 01, 2020 No. 261)

1. In the paragraph the sixteenth Item 2 of the Section I of the word "About Electronic Confidential Services" shall be replaced with words "About electronic identification and electronic confidential services".

2. In the Section II:

add Item 2 with new paragraphs of the following content:

"Creation of the electronic document comes to the end with imposing on it the qualified or advanced digital signature based on the qualified digital signature certificate and seal (in the presence) of signer (signers).

In case of creation of the electronic document with use more than one qualified or advanced digital signature, based on the qualified digital signature certificate, and/or more than one electronic seal its creation comes to the end with imposing of the qualified or advanced digital signature based on the qualified digital signature certificate, or electronic seal by the last signer or the creator of electronic seal according to technology of creation of such electronic document.";

state Item 3 in the following edition:

"3. After the imposing of the qualified or advanced digital signature and seal (in the presence) which are based on the qualified digital signature certificate and the qualified certificate of electronic seal, the author performs enciphering of the electronic document with observance of requirements to formats of the cryptographic messages approved in the procedure established by the legislation and directs it in format (standard) with use of means of electronic communication to the addressee during the operational day.";

first or third Item 7 to state paragraphs in the following edition:

"7. The automated verification of the electronic document includes:

confirmation of validity of the qualified or advanced digital signature and the seal (in the presence) which are based on the qualified digital signature certificate and the qualified certificate of electronic seal in the conditions established by the Law of Ukraine "About electronic identification and electronic confidential services";

check of obligation and sequence of imposing on the electronic document of the qualified or advanced digital signature and the seal (in the presence) which are based on the qualified digital signature certificate and the qualified certificate of electronic seal of subscribers in accordance with the established procedure;";

state Item 13 in the following edition:

"13. The original of the electronic document the electronic copy of the document with obligatory details, including with the digital signature of the author or the signature equated to the sign manual according to the Law of Ukraine "About electronic identification and electronic confidential services" is considered.".

3. In the Section III:

in Item 1:

in the paragraph the second shall be replaced with words the words "About Electronic Confidential Services" "About electronic identification and electronic confidential services";

third to state the paragraph in the following edition:

"Physical persons which are not self-employed faces automatically are considered as EDMS and have the right to file electronic documents to monitoring bodies only with use of the qualified or advanced digital signature and the seal (in the presence) which are based on the qualified digital signature certificate and the qualified certificate of electronic seal.";

add with the new paragraph of the following content:

"The head shall for provision of the qualified or advanced digital signature which is based on the qualified digital signature certificate on electronic documents by their transfer to monitoring body to use personal key which qualified certificate is provided by the head in monitoring body the first any electronic document or the notification on provision of information of rather qualified or advanced digital signature which is based on the qualified digital signature certificate.";

in Item 3 after words "rather qualified" to add with the words "or advanced";

state item 4 in the following edition:

"4. In the notification information on the signer (signers) to whom, (which) are granted right to sign of electronic documents is entered. On the created message the first the qualified or advanced digital signatures which are based on qualified certificates of digital signatures of all faces included in the message according to the procedure of priority of their entering into the message after them - the qualified or advanced digital signature of the head and the last - the qualified electronic seal (in the presence) which is based on the qualified certificate of electronic seal are imposed.".

4. To state heading of appendix 1 to this Procedure in the following edition:

"The notification on provision of information on the qualified or advanced digital signature based on the qualified digital signature certificate".

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