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LAW OF UKRAINE

of September 5, 2013 No. 443-VII

About introduction of amendments to the Tax Code of Ukraine concerning registration of persons as taxpayers

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112) the following changes:

1. In the subitem 1 of Item 180.1 of Article 180 the word "performs" shall be replaced with words "performs or plans to perform".

2. In Item 182.1 of Article 182 of the word "performs taxable transactions and" to exclude, and after the words "amounts of taxable transactions" to add with the words "are absent or".

3. In Article 183:

in Item 183.1 of the word "or made the decision on voluntary registration as taxpayer" shall be replaced with words "as the taxpayer";

in Item 183.3 of the word "in monitoring body" shall be replaced with words "according to Item 183.7 of this Article";

in Item 183.7:

the second offer to exclude;

add with paragraphs of the following content:

"Taxpayers, the electronic documents which signed the agreement on recognition with the relevant monitoring body, can submit the registration application means of electronic communication electronically with observance of condition on registration of the digital signature of advance holders according to the procedure, determined by the legislation.

The registration statement for voluntary registration as taxpayer can be submitted to the state registrar as appendix to the registration card represented for carrying out state registration of the legal entity or the physical person - the entrepreneur. The electronic copy of the registration statement made by scanning is reported by the state registrar to monitoring bodies at the same time with data from registration card on carrying out state registration of the legal entity or physical person - the entrepreneur under the Law of Ukraine "About state registration of legal entities and physical persons - entrepreneurs".

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