LETTER of the STATE TAX SERVICE of UKRAINE

of September 20, 2011 No. 1067/6/10-1015/3695

About provision of the answer

On accomplishment of the order of the Cabinet of Ministers of Ukraine of 09.09.2011 No. 43024/1/111 the State Tax Administration of Ukraine considered the letter of 25.08.2011 No. 50108/11 and reports the following.

1. Concerning possibility of signing of tax statements of the subject of business activity by his representative.

According to article 19 of the Tax Code of Ukraine (further - NKU) the taxpayer runs the business connected with tax payment, personally or through the representative. Personal participation of the taxpayer in the tax relations does not deprive of it the right to have the representative, as well as participation of the tax representative does not deprive of the taxpayer of the right to personal participation in such relations.

Representatives of the taxpayer persons who can perform representation of its legitimate interests and business management connected with tax payment based on the law or the power of attorney are recognized. The power of attorney issued by nalogoplatelshchikomfizichesky person on representation of its interests and business management connected with tax payment shall be attested according to the current legislation.

The representative of the taxpayer has the rights established by this Code for taxpayers.

Item 48.5 of Art. 48 of NKU provides that the tax declaration shall be signed by the head of the taxpayer or the authorized person, and also person who is responsible for conducting financial accounting and submission of the tax declaration to body of the State Tax Service. In case of conducting financial accounting and submission of the tax declaration directly by the head of the taxpayer such tax declaration is signed by such head and person who is responsible for conducting financial accounting.

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