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LAW OF UKRAINE

of February 7, 2023 No. 2918-IX

About introduction of amendments to the Tax Code of Ukraine of rather electronic identification and electronic confidential services

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In subitem 14.1.182-1 of Item 14.1 of Article 14 of the word of "electronic office or the qualified digital signature or seal" shall be replaced with words "electronic office, the digital signature or other means of electronic identification".

2. In paragraph one of subitem 39-2.5.2 of Item 39-2.5 of Article 39-2 of the word of "the law on electronic document management and the qualified digital signature" shall be replaced with words "the laws of Ukraine "On electronic documents and electronic document management" and "About electronic identification and electronic confidential services".

3. In Article 42-1:

1) in Item 42-1.2:

in paragraphs the second and sixth the words "with imposing of the qualified digital signature of the official of monitoring body and qualified electronic seal of monitoring body using means of the qualified digital signature or seal which have the built-in hardware and software providing protection of the data which are written down on them against unauthorized access, against direct acquaintance with parameter value of personal keys and their copying " shall be replaced with words" with imposing of the qualified digital signature of the official of monitoring body according to requirements of the Law of Ukraine "About electronic identification and electronic confidential services";

in the paragraph the sixteenth shall be replaced with words words of "open keys of qualified digital signatures and/or seals" "digital signatures and seals";

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