Is mark on the right to make payments without identification number valid, which was made before 2011 in passport of a citizen of Ukraine of individual who, due to religious and other beliefs, refuses to accept identification number?

Registration procedure of individuals – taxpayers, other mandatory payments and assignment of identification numbers was regulated by the Law of Ukraine as of 22.12.1994 № 320/94-VR “On the State Register of Individuals – Taxpayers and other obligatory payments” prior to entry into force of the Tax Code of Ukraine (hereinafter – Code).

Article 5 of the Law of Ukraine as of 320/94-VR stipulates that information about individuals, who due to their religious or other beliefs refused to accept identification number and officially notified relevant state bodies, was not entered in the State register of individuals – payers of taxes and other mandatory payments. Unified state accounting of such individuals and their income was not conducted.

Procedure for marking changes in passport of a citizen of Ukraine on the identification number of individual – payer of taxes and other obligatory payments, approved by Order of the State Tax Administration of Ukraine, Ministry of Internal Affairs of Ukraine as of 19.10.2004 № 602/1226 and registered in the Ministry of Justice of Ukraine on 20.10.2004 under № 1345/9944, was developed according to the Law and Resolution of the Verkhovna Rada of Ukraine as of 26.06.1992 № 2503-XII “On approval of provisions on passports of citizens of Ukraine and birth certificates”.

This Procedure determined procedure for marking a mark on the right to make any payments without identification number in passport of individual who, due to personal religious or other beliefs, refused to accept identification number and officially notified the State Tax Service or its territorial body. Official of the internal affairs body made a mark “Has right to make any payments without identification number” in passports of these individuals.

Law expired due to adoption of the Code on 01.01.2011. Current legislation does not provide for maintenance of the State Register of Individuals – Payers of taxes and other mandatory payments.

Paragraph 63.5 Article 63 Section II of the Code stipulates that individuals – payers of taxes and levies are registered in the controlling bodies by including information about them in the State Register of Individuals –  Taxpayers (hereinafter – State Register).

Code preserves right of individuals – taxpayers to refuse to accept registration number of the taxpayer’s account card on religious grounds, introduced alternative registration form of such taxpayers.

Paragraph 63.6 Article 63 and Paragraph 70.1 Article 70 of the Code stipulate that registration of individuals who, due to their religious beliefs, refuse to accept registration number of the taxpayer’s account card and officially notified relevant supervisory authority, is kept in a separate register of the State Register by surname, name, patronymic, series (if any) and passport number . Passports of these individuals are marked with a mark indicating right to make any payments by series and / or passport number.

Registration procedure of individuals in a separate register of the State Register of Individuals – Taxpayers is determined by Section VIII of Regulation on Registration of individuals in the State Register of Individuals – Taxpayers, approved by Order of the Ministry of Finance of Ukraine as of 29.09.2017 № 822, registered in the Ministry of Justice of Ukraine on 25.10.2017 under № 1306/31174 (as amended).

Individual who refuses to accept registration number of the taxpayer’s account card due to his / her religious beliefs is obliged to personally submit to relevant supervisory authority a Notification of individual who refuses to accept registration number of the taxpayer’s account card in the form № 1P (Annex 8) (hereinafter – Notification), which is at the same time an application for registration in a separate register of the State Register; this individual is also obliged to present passport or document on the basis of which passport is issued for the first time. In case of change of surname, name or patronymic, individual, in addition to passport, presents marriage certificate (if any), divorce certificate (if any), certificate of name change (if any).

After receiving Notification, the controlling body verifies individual’s presence in the State Register by registration number of the taxpayer’s account card or in a separate register of the State Register by series and / or passport number.

Based on verification results, the notification-confirmation on possibility of making a mark in passport of a citizen of Ukraine in the booklet form is sent by the State Tax Service to relevant supervisory authority.

Upon receipt of confirmation of the possibility of making a mark at the individual’s request who submitted Notification, the relevant supervisory authority shall make a mark in the booklet form on the right to make any payments by series and / or passport number.

Information on the refusal to accept registration number of the taxpayer’s account card shall be entered in the card passport according to legislation governing maintenance of the Unified State Demographic Register (Law of Ukraine “On the Unified State Demographic Register and documents proving citizenship of Ukraine, identity or special status”; Procedure for registration, issuance, exchange, transfer, withdrawal, return to the state, invalidation and destruction of Ukrainian passport approved by Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302).

Registration date in a separate register of the State Register is the date of making a mark in passport (Paragraph 8 Section VIII of Regulation).

Given the above specified, individuals – taxpayers who have a mark in passport on the right to make any payments without identification number made before the entry into force of the Code and who due to their religious beliefs refuse to accept registration number of the taxpayer’s account card, must apply to the supervisory authority to submit Notification and make a mark in passport on the right to make any payments by series and passport number according to applicable law.

The following mark is made by:

Supervisory authorities in passports of citizens of Ukraine in the booklet form. Procedure for making such mark is determined by the central body of executive power, which ensures formation of public financial policy;

body issuing passport of a citizen of Ukraine in the card form according to procedure approved by Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302 (as amended).

Mark “Has right to make any payments by series and passport number” entered in passport of a citizen of Ukraine in the booklet form or to in passport of a citizen of Ukraine in the card form, the word “Refusal” indicates individual’s right to make any payments by series and / or passport number and is a basis for registration in a separate register of the State Register.

Normative – legal acts:

Tax Code of Ukraine;

Law of Ukraine as of 01.06.2010 № 2297-VI “On personal data protection”;

Law of Ukraine “On the Unified State Demographic Register and documents proving citizenship of Ukraine, identity or special status”;

Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302 "On approval of Procedure for registration, issuance, exchange, transfer, seizure, return to the state, invalidation and destruction of Ukrainian passport”;

Order of the Ministry of Finance of Ukraine as of 29.09.2017 № 822 “On approval of Regulation on registration of individuals in the State Register of Individuals – Taxpayers”.