LAW OF UKRAINE

of December 22, 1994 No. 320/94-BP

About the State register of physical persons - taxpayers and other obligatory payments

Section I GENERAL PROVISIONS

Article 1. Determination of the State register of physical persons - taxpayers and other obligatory payments

The state register of physical persons - taxpayers and other obligatory payments (further - the State register) is the automated databank created for ensuring single state accounting of the physical persons obliged to pay taxes, charges, other obligatory payments to budgets and fees in the state trust funds according to the procedure and on the conditions determined by legal acts of Ukraine.

For persons who because of the religious or other beliefs refuse adoption of identification number and officially notify on it the relevant state bodies, earlier established forms of accounting of taxpayers and other obligatory payments remain. In passports of specified persons the mark about availability of the right at them becomes to make any payments without identification number.

Article 2. Purpose of creation of the State register of physical litsplatelshchik of taxes and other obligatory payments

Creation of the State register provides:

complete accounting of the physical persons paying taxes and other obligatory payments with their unambiguous identification;

the organization of the automated information processing about tax payment and other obligatory payments by physical persons in the mode of computer network;

interaction of the state tax authorities for the purpose of ensuring control of correctness and timeliness of tax payment and other obligatory payments by physical persons;

the organization of normative reference information for interaction of the state tax authorities with other state bodies;

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