LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 2, 1998 No. 7160/11/29-0104

About provision and assignment of identification numbers

In execution of the order of Administration of the President of Ukraine the State Tax Administration of Ukraine considered your letter and reports.

In case of registration in the State register - to the taxpayer individual identification number is provided to each physical person.

This number is used in case of payment of the income from which taxes, the conclusion of civil agreements which subject are the taxation objects, opening of accounts in organizations of banks, receipts of pensions through organizations of bank and so forth keep.

Besides, according to item 2 of the resolution of the Cabinet of Ministers of Ukraine of 31.05.95 N 382 identification number are used in the Single State Automated Passport System (SSAPS) and other information systems which contain information on the physical person.

The companies and the organizations do not pay pension fund contributions and Social Insurance Fund on those workers who do not work but only appear in lists, but the years of service for purpose of pension it are charged. Where means in the state for pension payment, subsidies and other help will undertake if citizens have profit in the nonbasic place to the robot and do not pay taxes.

Use of identification numbers will give opportunity to the state to give help to those to whom it is really necessary, and tax authorities - to reveal those who get profits from various sources and do not pay taxes in budgets. Without general accounting of all taxpayers with use of identification numbers it is impossible to execute it.

At the same time we report that to deprive of the right of citizens to receive the salary, pension or to discharge from office, for refusal to get identification number, the State Tax Administration of Ukraine did not try and will not do it. And working concerning accomplishment of the Laws of Ukraine tax authorities are not engaged in showdown between heads of the companies and organizations.

State Tax Administration of Ukraine, providing to physical persons identification numbers, does not violate the right of the believing citizens because according to Art. 35 of the Constitution of Ukraine nobody can be exempted from the obligations before the state or refuse accomplishment of the laws based on religious beliefs.

Concerning request for release of Christians from registration in the State register of physical persons we report that according to Art. 24 of the Constitution of Ukraine "Citizens have equal constitutional rights and freedoms and are equal before the law. There cannot be privileges or restrictions on racial signs, skin color, political, religious and other convictions...".

Therefore cancellation of registration and assignment of identification number to the believing citizens of Ukraine is possible only in case of the appeal to the Verkhovna Rada of Ukraine with the offer concerning entering of corresponding changes into the Law of Ukraine "About the State register of physical persons - taxpayers and other obligatory payments", accepted by the Verkhovna Rada of Ukraine on December 22, 1994.

In case in identification number there are 666 symbols at registration part of number (the right five categories of identification number), according to the written application of the owner of such number State Tax Administration of Ukraine can replace it with another.

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