LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 17, 2013 No. 5073/6/99-99-17-02-01-15

The ministry of the income and charges of Ukraine, being guided by Art. 52 of the Tax code of Ukraine (further - the Code), reviewed your request of 16.05.2013 No. 28 about procedure for filling and representation of the tax calculation of income amounts added (paid) for benefit of taxpayers and the amounts of the tax withheld from them and reports the following.

The procedure for filling and representation by tax agents of the Tax calculation of income amounts added (paid) for benefit of taxpayers, and the amounts of the tax withheld from them is approved by the order GNA of Ukraine of 24.12.2010 No. 1020 (further - the Procedure). According to subitem 3.1.13 of item 3.1 of the Section III of the Procedure in the column 2 "Tax Number or Series and Passport Number" registration number of accounting card of the taxpayer or series and passport number of physical person (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and informed on it relevant organ of the State Tax Service and have mark in the passport) about which information in tax calculation is provided is displayed.

At the same time, according to item 63.2 of Art. 63 of the Code to capture on accounting or all taxpayers are subject to registration in bodies of the State Tax Service.

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 according to the procedure, determined by the Tax code (item 63.5 of Art. 63 of the Code).

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