What is registration procedure of individuals who, due to their religious beliefs, refuse to accept registration number of the taxpayer's account card?

Paragraph 70.5 Article 70 Section II of the Tax Code of Ukraine (hereinafter – Code) and Section III 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 (hereinafter – Regulation) stipulate that individual who, due to personal religious beliefs, refuses to accept registration number of the taxpayer’s account card is obliged to personally submit to relevant supervisory authority a Notification form № 1P (Annex 8), which is at the same time 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).

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

Individual submits Notification to the controlling body at own tax address (place of residence) or to any controlling body if individual is outside the settlement.

Passport data and other documents submitted in case of change of passport data or registration of passport for the first time are used to fill in the Notification.

Verification procedure regarding the possibility of making a mark in passport is carried out within three working days from date of submission of Notification to the controlling body.

Upon receipt of confirmation of the possibility of making a mark at individual’s request who submitted Notification, the relevant controlling body makes a mark in passport in the booklet form on the right to make any payments by series and / or passport number, form of which is given in Annex 9 to this Regulation.

To enter information on the refusal to accept registration number of the taxpayer’s account card when issuing passport in the card form, the relevant controlling body must notify individual about refusal to accept registration number of the taxpayer’s account card (hereinafter – Refusal notification) according to the form given in Annex 10 to this Regulation for submission to the relevant territorial body / territorial subdivision of the State Migration Service.

Information on the refusal to accept registration number of the taxpayer’s account card is entered in passport in the card form 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).

If individual whose passport is marked with a mark for making any payments by series and / or passport number was previously registered in the State Register with registration number of the taxpayer’s account card, after registration in a separate register of the State Register, the taxpayer’s account card number is closed (closing date is date of entry of the specified mark in passport) and if there is a mark in passport on the registration number of account card, such mark must be canceled according to procedure established by this section.

Individual who is registered in a separate register of the State Register and after some time changed personal beliefs and wishes to obtain registration number of the taxpayer’s account card, submits Account card to relevant supervisory authority, as well as application in any form stating request to cancel previously made mark in order to obtain registration number of the taxpayer’s account card and present passport.

In this case, individual must indicate in the application whether he / she was previously registered in the State Register under registration number of the taxpayer’s account card.

Registration of such individuals in the State Register is carried out according to procedure established by this Regulation. Basis for deregistration of individual in a separate register of the State Register is its registration in 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”.