ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 6, 2012 No. 1147

About approval of the Regulations on registration of physical persons in the State register of physical persons - taxpayers

According to Article 63 and 70 Chapter 6 of the Section II of the Tax code of Ukraine and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

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

2. Declare invalid the 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 losing of force of some orders of State Tax Administration of Ukraine", registered in the Ministry of Justice of Ukraine on December 29, 2010 for No. 1388/18683.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.), to Department of informatization and taxpayer registration of the State Tax Administration of Ukraine (Laba M.S.), in accordance with the established procedure to provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

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

5. To impose control over the implementation of the order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and Chairman of the State Tax Administration of Ukraine Klimenko O. V.

 

Approved by the Order of the Ministry of Finance of Ukraine of November 6, 2012 No. 1147

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 for the purpose of determination of single technique of registration of physical persons in the State register of physical litsnalogoplatelshchik (further - the State 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 which are citizens of Ukraine; the foreigners and persons without citizenship who are constantly living in Ukraine; and according to the legislation shall pay in the foreigners and stateless persons which are not taking the permanent place of residence in Ukraine 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 on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service;

forming and maintaining the State register;

provisions of accounting card of the physical person - the taxpayer and the message (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport);

filing of application about change of data which are entered in accounting card or the message (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport);

entering of mark into passports of physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported in 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 on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport;

forming of registration number of accounting card of the taxpayer;

maintaining the documents connected with registration of physical persons in the State register.

5. This Provision determines forms:

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

notices (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer) (further - the Notice);

statements for change of data which are entered in the Accounting card or the Notice (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport) (further - the Statement);

mark which is brought in passports of physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported in 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 on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport;

the documents connected with registration of physical persons in the State register.

6. For provision of the Accounting card, the statement for change of data which are entered in the Accounting card or issues of the document certifying registration of physical persons in the State register data of the identity document are used, namely:

for citizens of Ukraine - the passport of the citizen of Ukraine;

for the citizens of Ukraine who are constantly living abroad and going abroad on the permanent residence - the passport of the citizen of Ukraine for trip abroad with mark concerning departure on the permanent residence to other country;

for foreigners - the national passport or the document, it replacing (the document certifying nationality, proving the owner's identity, issued by authorized state bodies which grants the right to entrance or departure from the country and is acknowledged as Ukraine);

for stateless persons - the identity certificate without nationality, the identity certificate without nationality for trip abroad, type on permanent or temporary residence.

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

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 on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer was reported about it in 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 specified 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 Notice 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 on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer was reported about it in 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.

3. In pursuance of the provisions of the law of Ukraine "About personal data protection" (further the Law No. 2297-VI) in case of registration of physical person in the State register or in the separate register of the State register the body of the State Tax Service provides to the physical person submitting the Accounting card, the Notice or the Statement for acquaintance with provisions of articles 8 and 12 of the Law No. 2297-VI and Articles 17, 63 and 70 Tax codes of Ukraine, the Notice on the rights and obligations of the physical person - the taxpayer and the purpose of collection of personal data in the State register of taxpayers (appendix 1).

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

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 and not contain corrections.

2. The accounting card, the Notice or the Statement are filled in with typewriting or by hand printing letters. If documents are sent to body of the State Tax Service by the registered mail, the signature of physical person on the Accounting card, the Notice or the Statement shall be notarized.

3. In the Accounting card and the Notice such information is entered:

surname, name, middle name;

birth date;

birthplace (country, area, area, settlement);

the residence, and for foreign citizens - also nationality;

details of the identity document (the name of the document, series, number, date of issue and the authorized subject which issued the document).

4. Citizens of Ukraine who left out of its limits and cannot personally arrive to relevant organ of the State Tax Service in Ukraine, in case of need for registration in the State register and/or receipts of the document certifying registration of physical persons in the State register can send by mail to the address of the central body of the State Tax Service of Ukraine the Accounting card / Statement for registration in the State register and photocopy with the accurate image of the identity document. The signature of the citizen of Ukraine on the Accounting card / Statement shall be certified by diplomatic representation or consular establishment of Ukraine on residence of the citizen of Ukraine abroad. The warrant for receipt of the document certifying registration of physical persons in the State register is similarly drawn up. Signature witnessing on the Accounting card / Statement or the power of attorney shall be carried out according to the Regulations on procedure for making of notarial actions in diplomatic representations and consular establishments of Ukraine approved by the joint order of the Ministry of Justice of Ukraine and the Ministry of Foreign Affairs of Ukraine of December 27, 2004 No. 142/5/310, registered in the Ministry of Justice of Ukraine on December 27, 2004 for No. 1649/10248.

IV. The state register of physical persons - taxpayers

1. The state register is created for ensuring 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 and other normative legal acts of Ukraine, for the purpose of creation of conditions for control of correctness of charge, timeliness and completeness of tax payment, charges, the added financial sanctions, observance of tax and other legislation which control over the implementation is imposed on bodies of the State Tax Service.

The state register of physical persons - taxpayers is created on the basis of the State register of physical persons - taxpayers and other obligatory payments.

Component of the State register is the separate register of the State register in which information on physical litsakhgrazhdana of Ukraine which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer is entered and reported about it in relevant organ of the State Tax Service.

2. Information on persons who are is entered in the State register:

citizens of Ukraine;

the foreigners and persons without citizenship who are constantly living in Ukraine;

foreigners and stateless persons which do not take the permanent place of residence in Ukraine, but according to the legislation shall pay taxes in Ukraine or are founders of the legal entities created in the territory of Ukraine.

3. The state register creates and conducts the central body of the State Tax Service which is his manager and the administrator.

Forming and functioning of the State register is provided at the expense of means of the government budget.

Bodies of the State Tax Service provide accuracy of the data in the State register, their updating, archiving, renewal and protection of information entered in the State register. Information security is performed according to the legislation.

4. The state register is created of information arriving from the bodies subordinated to the central body of the State Tax Service and from other state bodies.

5. Technical and software of maintaining the State register shall provide:

control of completeness of entering of records into the State register;

processing, the analysis, accumulating and updating of the data arriving in the State register;

storage of information about physical persons within 75 years from the date of introduction of record about their death;

data protection according to the legislation;

control of carrying out registration actions;

forming of references from the State register and the document certifying registration of physical persons in the State register.

V. Data from the State register of physical persons - taxpayers

1. Join in the State register:

1.1. Registration data of physical persons from Accounting cards, Notices, Statements.

1.2. Data on physical persons:

sources of receipt of the income;

taxation objects;

the amount of the added and/or gained income;

the amount of the accrued and/or paid taxes;

information on the tax allowance and tax benefits of the taxpayer.

1.3. Data on state registration, registration and capture for accounting of physical persons - the entrepreneurs and persons performing independent professional activity, including:

dates, numbers of records, certificates and other documents, and also the bases for state registration, registration and capture on accounting, the terminations of business or independent professional activity, other registration data;

information on state registration, registration and capture for accounting of changes of data on face, replacement or prolongation of action of certificates of capture on accounting;

the place of implementation of activities, phones and other additional information for communication with the physical person - the entrepreneur or person performing independent professional activity;

types of activity;

nationality and number which is used during the taxation in the country of nationality - for foreigners;

information on system of the taxation with indication of the periods of its action.

2. Data from the State register are used by bodies of the State Tax Service only for control of observance of the tax legislation of Ukraine and are information with limited access, except data on capture on accounting of physical persons - the entrepreneurs and persons performing independent professional activity.

3. Information which gathers, used, created by bodies of the State Tax Service in connection with registration and accounting of physical persons is entered in the State register and used taking into account the restrictions provided for tax information with limited access.

VI. Provision of information in the State register of physical litsnalogoplatelshchik

1. The physical person shall submit to relevant organ of the State Tax Service the Accounting card / Notice for registration in the State register according to the procedure established by this Provision.

Physical persons shall provide to bodies of the State Tax Service the information on change of data which are entered in the Accounting card / Notice, within a month from the date of emergence of such changes according to the procedure, determined by this Provision.

2. Legal entities, physical persons - entrepreneurs, tax agents, public authorities during execution of imperious managerial functions, including the delegated powers, and local government bodies shall submit to bodies of the State Tax Service information on the taxpayers, the taxation objects and objects connected with the taxation according to Procedure for provision to bodies of the State Tax Service of information on the taxpayers, the taxation objects and objects connected with the taxation, for ensuring conducting their accounting, and also calculation and collection of taxes and charges approved by the resolution of the Cabinet of Ministers of Ukraine of December 21, 2011 No. 1386.

VII. Order of registration of physical persons in the State register of physical persons - taxpayers (except physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer)

1. The physical person irrespective of age (both the resident, and the nonresident) for which the Accounting card was not created earlier and which is not included in the State register, shall personally or through the legal representative or the authorized person to submit to relevant organ of the State Tax Service the Accounting card of the physical person - the taxpayer in form No. 1DR (appendix 2) which is at the same time the statement for registration in the State register, and to show the identity document which contains details, necessary for registration, namely: surname, name, middle name (in the presence), birth date, birthplace, residence, nationality.

Foreigners and stateless persons for registration attach to the Accounting card the identity document, and the transfer into this document Ukrainian certified in the procedure established by the legislation.

2. The physical person submits the Accounting card to body of the State Tax Service for the residence or at own will - to body of the State Tax Service for the place of receipt of the income, or for the location of other taxation object. The physical person which is not taking the permanent place of residence in Ukraine submits the Accounting card to body of the State Tax Service for the place of receipt of the income or for the location of other taxation object.

Physical persons - foreigners and stateless persons submit the Accounting card to bodies of the State Tax Service in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

3. For filling of the Accounting card data of the identity document are used.

4. The accounting card of physical person can be submitted through the legal representative or the authorized person in the presence of the identity document of such representative, and the identity document of the principal, or its photocopy (with the accurate image), and also the power of attorney notarized on carrying out registration of physical person in the State register. For registration of foreigners and stateless persons the transfer into Ukrainian of the identity document of the foreigner or stateless person certified in the procedure established by the legislation in addition moves.

If the authorized representative is foreigner or the stateless person, then to the document proving his identity the transfer into Ukrainian of such document certified in the procedure established by the legislation in addition moves.

5. Accounting cards of physical persons aged up to sixteen years or minors who did not receive the passport yet move one of parents (the adoptive father, the guardian, the custodian) in the presence of the certificate of birth of the child and the identity document of one of parents (the adoptive father, the guardian, the custodian). If the certificate of birth of the child is granted not in Ukrainian, it is necessary to give the transfer of such certificate certified in the procedure established by the legislation in Ukrainian.

Accounting cards of the physical persons recognized as incapacitated or it is limited by capable, move persons designated by guardians (custodians), in the presence of the identity document, recognized incapacitated, both the identity document of the guardian (custodian), and the decision on establishment of guardianship (guardianship).

6. Registration of foreigners and stateless persons is performed after fulfillment of requirements of the Procedure for prolongation of term of stay and prolongation or reducing term of the temporary stay of foreigners and stateless persons in the territory of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of February 15, 2012 No. 150.

7. Adoption of Accounting cards and their check on observance of requirements to document creation which move for registration of physical persons in the State register is performed by employees of structural divisions of bodies of the State Tax Service to whose functions registration of physical persons in the State register belongs.

8. Registration of physical person in the State register is performed within five working days from the date of provision in body of the State Tax Service of the Accounting card.

In case of detection of doubtful data or mistakes in the submitted Accounting card to physical person it can be refused registration or registration term is prolonged.

9. About carrying out state registration physical litsanalogoplatelshchik and modification of data which contain in the State register in the State register, the central body of the State Tax Service informs body of the State Tax Service:

in the place of accounting of physical person;

at the place of residence of physical person;

in the place of receipt of the income or the location of other taxation object of physical person.

10. According to the appeal of physical person, his legal representative or authorized person the body of the State Tax Service issues the document certifying registration in the State register in the form given in appendix 3 to this Provision according to the procedure determined by this Provision (except persons who on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport). In such document registration number of accounting card of the taxpayer is specified.

On the back of the document certifying registration in the State register information (the text of the message) on the rights and obligations of the physical person - the taxpayer and the purpose of collection of personal data in the State register is printed (appendix 1).

The document certifying registration in the State register is provided within five working days from the date of the appeal of physical person, his legal representative or the authorized person to body of the State Tax Service for the residence of physical person or for the place of receipt of the income, or for the location of other taxation object.

Physical persons - the citizens of Ukraine who are not taking the permanent place of residence in Ukraine or temporarily being outside the settlement of accommodation, receipt of the income, the location of other taxation object can address for receipt of the document certifying registration in the State register in any state tax authorities. In that case the term of issue of the document can be prolonged to ten working days.

Physical persons - foreigners and persons without citizenship receive the document certifying registration in the State register, in bodies of the State Tax Service in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

11. For receipt of the document certifying registration in the State register, the physical person shows the identity document which contains surname, name, middle name, birth date, the birthplace, the residence (the country, the area, the area, the settlement).

The employee of body of the State Tax Service before issue of the document certifying registration in the State register shall be convinced that in the passport of the citizen of Ukraine there is no mark about availability of the right at it to make any payments on series and passport number or such mark is cancelled cancelled). If the physical person has in the passport mark about the right to make any payments on series and passport number, the document certifying registration in the State register is considered invalid.

At the request of person the document certifying registration in the State register can be issued to the legal representative or the authorized person in the presence of the identity document of such representative, and the identity document of the principal, or its photocopy (with the accurate image), and also the power of attorney notarized on issue of such document.

The document certifying registration in the State register of physical persons - citizens of Ukraine who left out of its limits and cannot personally arrive to relevant organ of the State Tax Service in Ukraine, it can be sent to diplomatic representation or consular establishment of Ukraine on the location of the citizen of Ukraine abroad.

For issue of the document certifying registration in the State register of foreigners and stateless persons the transfer certified in the procedure established by the legislation in Ukrainian of the identity document of the foreigner or stateless person in addition moves.

12. By body of the State Tax Service for the residence of physical person or for the place of receipt of the income, or for the location of other taxation object at the request of physical person data on registration number of accounting card of the taxpayer which is introduced in the passport of the citizen of Ukraine from the State register in the form given in appendix 4 to this Provision can be introduced in the passport of the citizen of Ukraine (the seventh, eighth or ninth pages).

13. If in case of issue of the document certifying registration in the State register violation or inaccuracies when forming registration number of accounting card of the taxpayer which cannot be eliminated are established, its change is possible. At the same time the citizen receives the document certifying registration in the State register with the changed registration number.

The physical person can submit to body of the State Tax Service the application in any form concerning receipt of the certificate of change of registration number of accounting card of the taxpayer which is provided within five working days from the date of filing of application in the form given in appendix 5 to this Provision.

14. If the physical person did not reach sixteen years, or the physical person is minor and did not receive the passport, the document certifying registration in the State register yet is issued to one of parents (the adoptive father, the guardian, the custodian) in the presence of the certificate of birth of the child and the identity document of one of parents (the adoptive father, the guardian, the custodian). If the certificate of birth of the child is granted not in Ukrainian, it is necessary to give the transfer of such certificate certified in the procedure established by the legislation in Ukrainian.

15. Issue of the document certifying registration in the State register is registered in the magazine in the form given in appendix 6 to this Provision.

16. Issue of the certificate of change of registration number of accounting card of the taxpayer is registered in the magazine in the form given in appendix 7 to this Provision.

17. Numbers corresponding to identification taxpayer numbers - physical persons are assigned to accounting cards of physical persons which at the time of entry into force of the Tax code of Ukraine are registered in the State register of physical persons - taxpayers and other obligatory payments. Documents on registration of physical persons in the State register of physical persons - taxpayers and other obligatory payments, issued by bodies of the State Tax Service according to the procedure, determined by the legislation existing before entry into force of the Tax code of Ukraine are considered valid for all cases provided for use of registration numbers of accounting cards of physical persons are not subject to obligatory replacement and are such which certify registration of physical persons in the State register of physical persons - taxpayers.

VIII. Accounting treatment for physical persons in the separate register of the State register of physical persons - taxpayers

1. The physical person which did not submit the Accounting card and data on which earlier are not included in the State register and which on the religious beliefs refuses adoption of registration number of accounting card of the taxpayer, shall personally or through the legal representative or the authorized person to submit to relevant organ of the State Tax Service the Notice in form No. 1P (the appendix 8) which is at the same time the statement for accounting in the separate register of the State register and to show the passport of the citizen of Ukraine.

In case of need person, except the passport of the citizen of Ukraine, shows the certificate of birth and if the surname, name or middle name, the marriage certficate (in the presence), the certificate on annulment of marriage (in the presence), the certificate on change of name changed (in the presence).

2. Accounting of physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and provided the Notice in body 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 passport number without use of registration number of accounting card of the taxpayer.

3. The physical person submits the Notice to body of the State Tax Service for the residence or at own will - to body of the State Tax Service for the place of receipt of the income, or for the location of other taxation object.

4. For filling of the Notice passport details of the citizen of Ukraine and other documents which are filed in case of change of passport data are used.

5. Acceptance of the Notice and their check on observance of requirements to document creation which move for accounting of physical persons in the separate register of the State register is performed by employees of structural divisions of bodies of the State Tax Service to whose functions registration of physical persons in the State register belongs.

6. Capture on accounting of physical persons in the separate register of the State register is performed within five working days from the date of provision in body of the State Tax Service of the Notice.

In case of detection of doubtful data or mistakes in the submitted Notice to physical person it can be refused acceptance on accounting and/or entering of mark into the passport or acceptance term is extended for accounting.

7. On accounting of physical person in the separate register of the State register the central body of the State Tax Service informs body of the State Tax Service on acceptance:

in the place of accounting of physical person;

at the place of residence of physical person;

in the place of receipt of the income or the location of other taxation object of physical person.

8. According to the appeal of physical person which submitted the Notice for accounting it in the separate register of the State register the body of the State Tax Service after receipt of information from the State register on capture of such person on accounting by last name, to name, middle name, series and passport number brings in the passport of the citizen of Ukraine of such person (the seventh, eighth or ninth pages) mark about availability of the right to make any payments on series and passport number which form is given in appendix 9 to this Provision. In case of availability in the passport of such citizen of data on registration number of accounting card of the taxpayer such mark is cancelled.

9. The physical person in which passport the mark about availability of the right to make any payments on series and passport number was brought and which changed the beliefs after a while and wishes to get registration number of accounting card of the taxpayer, gives to body of the State Tax Service for the residence or at own will - in body of the State Tax Service for the place of receipt of the income or for the location of other taxation object the Accounting card, the statement in any form with statement of the request to cancel earlier brought mark for the purpose of receipt of registration number of accounting card of the taxpayer and shows the passport of the citizen of Ukraine.

Registration of such persons in the State register is performed according to the procedure, determined by this Provision. The basis for removal from accounting of physical person in the separate register of the State register is its registration in the State register.

After registration of such person in the State register the official of body of the State Tax Service cancels the mark which is earlier brought in the passport about availability of the right to make any payments on series and passport number.

Cancellation of mark is carried out by repayment of mark on diagonal by stamp "Is cancelled" or by deletion manually of mark on diagonal "Is cancelled" by the line over which the text is performed. Such cancellation is certified under stamp of repayment or the line of deletion the authorized signature with indication of date and print of seal of body of the State Tax Service which cards of taxpayers make sure.

10. If the physical person submitted the Accounting card and the information about him is included in the State register, but which on the religious beliefs refuses adoption of registration number of accounting card of the taxpayer, it shall personally or through the legal representative or the authorized person to submit to relevant organ of the State Tax Service the Notice in form No. 1P (appendix 8) which is at the same time the statement for accounting in the separate register of the State register, and to show the passport of the citizen of Ukraine.

Accounting of such persons in the separate register of the State register is performed according to the procedure, determined by this Provision. The basis for exception of information about the physical person of the State register is its accounting in the separate register of the State register by last name, to name, middle name and series and passport number without use of registration number of accounting card of the taxpayer.

11. The notice in form No. 1P are registered in the magazine in the form given in appendix 10 to this Provision.

IX. Procedure for filing of application about change of data which are entered in the Accounting card and the Notice

1. Physical persons shall give to bodies of the State Tax Service of the data on change of data which are entered in the Accounting card or the Notice (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport), within a month from the date of emergence of such changes by filing of application in form No. 5DR (appendix 11) or in form No. 5DRP (appendix 12) respectively.

2. Physical persons submit personally or through the authorized person the specified Statements to body of the State Tax Service for the residence, in case of change of the residence - to body of the State Tax Service for the new residence, or for the place of receipt of the income, or for the location of other taxation object.

3. For filling of the Statement data of the identity document of the citizen, and other documents which are filed in case of change of such data are used.

If the specified documents are published not in Ukrainian, it is necessary to give the transfers of documents into Ukrainian certified in the procedure established by the legislation.

4. Reception of applications and their check on observance of requirements to document creation which move for accounting of physical persons in the State register or in the separate register of the State register is performed by employees of structural divisions of bodies of the State Tax Service to whose functions registration of physical persons in the State register belongs.

5. Modification of the State register and the separate register of the State register is performed within five working days from the date of filing of application in body of the State Tax Service for the residence of physical person. In case of the appeal to body of the State Tax Service in the place of receipt of the income or for the location of other taxation object the term of modification of the State register can be prolonged to ten working days.

6. In case of detection of doubtful data or mistakes in the submitted Application to physical person it can be refused modification and/or issue of the document certifying registration in the State register, or entering of mark into the passport of the citizen of Ukraine.

7. Registration number of accounting card of the taxpayer or series and passport number is without fail specified in the Statement (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport).

8. The statement for change of data which are entered in the Accounting card of rather physical person which did not reach sixteen years or who is the minor and did not receive the passport yet moves one of parents (the adoptive father, the guardian, the custodian) in the presence of the document proving his identity and the certificate of birth of the child.

If the specified documents are published not in Ukrainian, it is necessary to give the transfers of documents into Ukrainian certified in the procedure established by the legislation.

9. If the Statement on form No. 5DRP contains data on the new passport of physical person, the body of the State Tax Service after modification of the separate register of the State register brings in the new passport of the citizen of Ukraine (the seventh, eighth or ninth pages) mark about availability of the right to make any payments on series and passport number which form is given in appendix 9 to this Provision and registers the Statement in form No. 5DRP in the magazine in the form given in appendix 10 to this Provision.

In case of modification of the separate register of the State register acceptance date on accounting does not change.

X. Procedure for receipt of data from the State register of physical litsnalogoplatelshchik

1. According to article 32 of the Constitution of Ukraine and part two of article 8 of the Law No. 2297-VI the physical person has the right to the personal data in public authorities, local government bodies, organizations and the organizations which are not the state or protected by the law other secret.

2. The physical person for receipt of information about itself from the State register addresses personally or through the authorized person to body of the State Tax Service for the residence or for the place of receipt of the income, or for the location of other taxation object, files the identity document, and the statement (appendix 13) which contains necessary details: surname, name, middle name, registration number of accounting card taxpayer / a series, passport number (for persons who are considered in the separate register of the State register), the residence, passport data and the period for which it is necessary to receive data from the State register. The authorized person encloses to the application the power of attorney notarized on receipt of data on sources the income / income, the identity document of such representative, and the document or its photocopy (with the accurate image) proving the principal's identity.

3. The body of the State Tax Service within five working days from the date of the appeal of physical person provides the information from the State register in the form given in appendices 14 and 15 to this Provision.

4. The physical persons which are not taking the permanent place of residence in Ukraine or temporarily being outside the settlement of accommodation, receipt of the income, the location of other taxation object can address for receipt of data from the State register in any state tax authorities. In that case the term of issue of data can be prolonged to ten working days.

XI. Use of registration number of accounting card of the taxpayer or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially reported about it in relevant organ of the State Tax Service and have mark in the passport)

1. Registration number of accounting card of the taxpayer or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially reported about it in relevant organ of the State Tax Service and have mark in the passport) are used by public authorities and local government bodies, legal entities irrespective of forms of business, including organizations of the National Bank of Ukraine, banks and other financial institutions, the exchanges, persons performing independent professional activity, physical persons - entrepreneurs, and also physical persons in all documents containing information on the taxation objects of physical persons or on tax payment, in particular, in case:

payments of the income from which taxes according to the legislation of Ukraine keep. Physical persons shall submit information on registration number of accounting card to the legal entities and physical persons paying them the income;

the conclusions of civil agreements which subject are the taxation objects and concerning which there are obligations concerning tax payment and charges;

opening of accounts in banks or other financial institutions, and also in settlement documents during implementation of clearing settlements by physical persons;

fillings of customs declarations with physical persons during crossing of customs border of Ukraine;

payments of taxes and fees by physical persons;

carrying out state registration of physical persons - entrepreneurs or issue to such persons of special permissions (licenses, patents and so forth) for implementation of some types of economic activity, and also registration of independent professional activity;

registration of property or the rights to it and other assets of physical persons which are the taxation object;

provisions to bodies of the State Tax Service of declarations on the income, property and other assets;

registration of the vehicles which are carrying over physical persons;

registrations to physical persons of privileges, subsidies and other social payments from the state trust funds;

in other cases determined by the laws of Ukraine and other normative legal acts.

2. The documents connected with carrying out transactions, the stipulated in Item 1 this Section, which do not have registration number of accounting card of the taxpayer or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially reported about it in relevant organ of the State Tax Service and have mark in the passport), are considered drawn up with violation of requirements of the legislation of Ukraine.

3. The body of the State Tax Service specifies tax number or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it in relevant organ of the State Tax Service and have mark in the passport) in all certificates, references, patents, in other documents or messages which are issued or sent to the taxpayer.

4. Each taxpayer specifies registration number of accounting card of the taxpayer or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially reported about it in relevant organ of the State Tax Service and have mark in the passport) in all reporting or other documents, and also in other cases, stipulated by the legislation Ukraine.

XII. Procedure for forming of registration number of accounting card of the taxpayer

1. Forming of registration number of accounting card of the taxpayer is performed by the central body of the State Tax Service of Ukraine based on the data submitted physical person in the Accounting card in form No. 1DR.

The central body of the State Tax Service of Ukraine provides to the Accounting card registration number of accounting card of the taxpayer which is sequence number of registration of the Accounting card in the State register, and sends data of rather registration number of accounting card to body of the State Tax Service for place of registration of physical person, for the residence of physical person, for the place of receipt of the income or the location of other taxation object of physical person.

2. Structure of registration number of the Accounting card of the taxpayer:

XXXXXNNNNK, where:

XXXXX - sequence number of registration of birthday of physical person (for one birth date two and more sequence numbers can be provided);

NNNN - sequence number of the Accounting card;

K - control category.

3. In case of modification of data which are entered in the State register from the Accounting card in form No. 1DR and/or Statements in form No. 5DR registration number of the Accounting card of person registered in the State register does not change.

4. Confirmation of reliability of registration number of the Accounting card of the taxpayer is the document certifying registration of physical persons in the State register.

5. Check of reliability of forming of registration number of the Accounting card of the physical person - the taxpayer is performed by exclusively central body of the State Tax Service.

 

Appendix 1

to Regulations on registration of physical persons in the State register of physical persons - taxpayers

The notice on the rights and obligations of the physical person - the taxpayer and the purpose of collection of personal data in the State register of physical litsnalogoplatelshchik

In pursuance of articles 8 and 12 of the Law of Ukraine "About personal data protection" and Article 17 of the Section I, Articles 63 and 70 of Chapter 6 of the Section II of the Tax code of Ukraine we report to you about the rights and obligations of the physical person - the taxpayer and the purpose of collection of personal data in the State register of physical litsnalogoplatelshchik.

Each citizen has the right to get acquainted in public authorities, local government bodies, organizations and the organizations with the information about himself which is not the state or protected by the law other secret (article 32 of the Constitution of Ukraine).

The taxpayer has the right to nondisclosure by monitoring body (officials) of information about such payer without its written consent and data which are constituting confidential information, the state, trade or bank secrecy and became known during execution of officials of service duties except cases when it is directly provided by the laws (Article 17 of the Section I of the Tax code of Ukraine).

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 of physical persons - taxpayers (Article 63 of Chapter 6 of the Section II of the Tax code of Ukraine).

The central body of the State Tax Service creates and keeps the State register of physical persons - taxpayers. About carrying out state registration of the physical person - the taxpayer and modification of the data containing in the State register, in the State register, the central body of the State Tax Service informs body of the State Tax Service: in the place of accounting of physical person; at the place of residence of physical person; in the place of receipt of the income or the location of other taxation object of physical person (Article 70 of Chapter 6 of the Section II of the Tax code of Ukraine).

The taxpayer registration is kept for the purpose of creation of conditions for implementation by monitoring bodies of control of correctness of charge, timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on bodies of the State Tax Service (Article 63 of Chapter 6 of the Section II of the Tax code of Ukraine).

Physical persons - taxpayers shall give to bodies of the State Tax Service of the data on change of data which are entered in the Accounting card or the Notice, within a month from the date of emergence of such changes by submission of the corresponding statement in form and according to the procedure, the certain central executive body providing forming of the state financial policy (Article 70 of Chapter 6 of the Section II of the Tax code of Ukraine).

Appendices No. No. 2-15

to Regulations on registration of physical persons in the State register of physical persons - taxpayers

See Appendices No. No. 2-15 (0.39Mb In original language)

 

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