LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 30, 2010 No. 5187/N/28-8015

Problematic issues of acceptance and processing of electronic tax statements

The State Tax Administration of Ukraine considered your address (...) rather some problematic issues of application of the current legislation, directed to the People's Deputy of Ukraine (...). Taking into account your request the answer to the lifted problems is provided in shape "Question-answer" (is applied).

Appendix

to the letter of GNA of Ukraine of July 30, 2010 No. 5187/N/28-8015

Problematic issues of acceptance and processing of electronic tax statements

1. Whether there shall be free acceptance of the electronic reporting whether use of services of the special operator for submission of such reporting is obligatory? Whether it is valid if the payer wished to provide the reporting in electronic form, then the relevant organ shall accept it, without sending the payer to any there commercial special operators?

GNA of Ukraine is the executive body providing services in acceptance and processing of electronic tax statements on free basis. As for payment for use of the software on conducting financial accounting, cost of means of the digital signature and registration in systems of operators of the electronic reporting, the matter is within the competence of their owners and is based on a contract basis with customers of these services.

Thus, the taxpayer voluntarily makes the decision on transfer of the electronic reporting (in the presence of electronic and digital signatures and the signed contract with bodies of GNS) is direct in GNA of Ukraine free of charge or through operators of the electronic reporting. The specified information is carried by employees of bodies of GNS to taxpayers and is lit on the official site of GNA of Ukraine.

2. Whether there corresponds to the legislation compulsion to represent the reporting to State Tax Administration of Ukraine, namely in electronic form (creation of certain obstacles for the report in usual "paper" type)?

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