ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of December 17, 2010 No. 954

About approval of the Regulations on registration of physical persons in the State register of physical persons - taxpayers and loss of force of some orders of State Tax Administration of Ukraine

According to Articles 63 and 70 Chapter 6 of the Section II of the Tax code of Ukraine, article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" I ORDER:

1. Approve Regulations on registration of physical persons in the State register of physical persons - taxpayers which is applied.

2. Recognize to invalid:

2.1 the order of State Tax Administration of Ukraine from

27.01.98 N 43 "About approval of the Regulations on card physical litsanalogoplatelshchik", registered in the Ministry of Justice of Ukraine 19.02.98 for N 124/2564;

2.2 the order of State Tax Administration of Ukraine of 21.12.2001 N 512 "About approval of Changes and amendments to the Regulations on card of the physical person - the taxpayer", registered in the Ministry of Justice of Ukraine 21.01.2002 for N 48/6336;

2.3 the order of State Tax Administration of Ukraine of 29.08.2005 N 370 "About approval of Changes to Regulations on card of the physical person - the taxpayer", registered in the Ministry of Justice of Ukraine 09.09.2005 for N 1024/11304;

2.4 the order of State Tax Administration of Ukraine of 21.06.2006 N 347 "About approval of Changes to Regulations on card of the physical person - the taxpayer", registered in the Ministry of Justice of Ukraine 05.07.2006 for N 789/12663;

2.5 the order of State Tax Administration of Ukraine of 29.11.2007 N 662 "About approval of Changes to Regulations on card of the physical person - the taxpayer", registered in the Ministry of Justice of Ukraine 14.12.2007 for N 1375/14642;

2.6 the order of State Tax Administration of Ukraine of 24.11.2008 N 722 "About approval of the Procedure for forming and maintaining the State register of physical persons - taxpayers and other obligatory payments and modification of some regulatory legal acts GNA of Ukraine", registered in the Ministry of Justice of Ukraine 18.02.2009 for N 154/16170.

3. To management of registration and taxpayer registration (Kalenichenko N. G.) in accordance with the established procedure:

3.1 send the order to the Ministry of Justice of Ukraine on state registration;

3.2 provide promulgation of the order.

4. To department of information and analytical ensuring processes of the taxation (Laba M.S.), to Management of registration and taxpayer registration (Kalenichenko N. G.) to provide reduction of the functioning software in compliance with this order according to the procedure and the terms determined for creation of information systems.

5. This order becomes effective from the date of its official publication.

6. To impose control over the implementation of this order on the vice-chairman Lyubchenko O. M.

 

 

Approved by the Order of State Tax Administration of Ukraine of December 17, 2010 No. 954

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, article 8 of the Law of Ukraine "About the State Tax Service in Ukraine" for the purpose of determination of single technique of registration of physical persons in the State register of physical persons - taxpayers (the dalshegosudarstvenny register).

2. Registration of physical persons in the State register is performed for the purpose of single state accounting of physical persons which shall pay taxes, charges according to the procedure and on conditions which are determined by the Tax code of Ukraine.

3. This Provision governs the relations arising in case of registration of physical persons being citizens of Ukraine; foreigners and stateless persons which constantly live in Ukraine; foreigners and stateless persons which do not take the permanent place of residence in Ukraine and according to the legislation shall pay taxes in Ukraine or are founders of the legal entities created in the territory of Ukraine - in the State register.

4. This Provision determines procedures and procedures:

registration of physical persons in the State register;

accounting of persons who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service;

forming and maintaining the State register;

submissions of the accounting card of physical litsanalogoplatelshchik and the notification (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer);

submissions of the statement for change of data which are entered in accounting card or the notification (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and have mark in the passport);

entering of mark into passports of physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service, about availability of the right at them to make any payments on series and passport number;

entering into passports of these physical persons about registration number of accounting card of the taxpayer from the State register;

issues of the document certifying registration of physical persons in the State register except persons who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service and have mark in the passport;

forming of registration number of accounting card of the taxpayer;

maintaining documents in case of registration of physical persons in the State register.

5. This Provision determines forms:

accounting card of the physical person - the taxpayer (the Accounting card is farther);

notifications (for physical persons which because of the religious beliefs refuse 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 physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and have mark in the passport) (further - the Statement);

mark which is brought in passports of physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service, about availability of the right at them to make any payments on series and passport number;

the document certifying registration of physical persons in the State register except persons who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service and have mark in the passport;

documents in case of registration of physical persons in the State register.

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

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

Accounting of persons who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and notified on it relevant organ of the State Tax Service, it is conducted in the separate register of the State register by last name, to name, middle name and series and number of the valid passport of the citizen of Ukraine (further - the passport) without use of registration number of accounting card. In passports of marked-out persons bodies of the State Tax Service the mark about availability of the right at them becomes to make any payments on series and passport number.

2. The procedure for carrying out registration of physical persons in the State register includes, in particular:

obtaining and verification of documents which are filed by physical persons to body of the State Tax Service for carrying out registration, accounting, modification, concerning respect for completeness of the data specified in the Accounting card, the Notification or the Statement;

inclusion in the State register of information about physical persons, physical persons - entrepreneurs and persons who carry out independent professional activity;

registration and issue of the document certifying registration of physical persons in the State register;

entering into passports of physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and was notified on it by relevant organ of the State Tax Service, mark, about availability of the right at them to make any payments on series and passport number;

entering into the passport of the citizen of Ukraine of data on registration number of accounting card of the taxpayer from the State register.

III. Requirements concerning document creation which move and issued in case of registration of physical persons in the State register

1. Documents which according to requirements of this Provision are filed (are sent by the registered mail) in body of the State Tax Service, shall be stated in Ukrainian, not contain corrections and blots.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info