What documents must be submitted by individual to obtain the taxpayer card with information about registration number of the taxpayer’s account card?
Paragraph 70.5 Article 70 Section II of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (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, registered in the Ministry of Justice of Ukraine on 25.10.2017 under № 1306/31174 (as amended) (hereinafter – Regulation) stipulate that data of identity document are used for registration, making changes, obtaining taxpayer’s card, namely:
1) for citizens of Ukraine:
passport of a citizen of Ukraine (hereinafter – passport);
passport of a citizen of Ukraine for travel abroad with a note on the registration of documents for travel of citizens of Ukraine abroad for permanent residence (for citizens of Ukraine who go abroad for permanent residence or permanently live abroad);
temporary identity card of a citizen of Ukraine;
2) for foreigners and stateless individuals:
Foreigner’s passport document is a document issued by authorized body of a foreign state or the UN statutory organization confirming the foreigner’s citizenship, certifying identity of foreigner or stateless individual, granting the right to enter or leave country and recognized by Ukraine;
permanent residence permit is a document certifying identity of foreigner or stateless individual and confirming the right for permanent residence in Ukraine;
temporary residence permit is a document certifying identity of foreigner or stateless individual and confirming legal grounds for temporary residence in Ukraine;
refugee certificate is a passport document certifying identity of its owner and confirming the fact that he/ she is recognized as a refugee in Ukraine;
identity card of a person in need of additional protection is a passport document certifying identity of its owner and confirming the fact of recognition as a person in need of additional protection;
3) for foreigners and stateless individuals who applied for recognition as a refugee or a person in need of additional protection, according to with the Law of Ukraine “On refugees and persons in need of additional or temporary protection” there are two documents:
copy of passport document of a foreigner and stateless individual, certified by territorial body of the State Migration Service at the place of residence of foreigner or stateless individual in Ukraine and / or with a note that the original document was received by territorial body of the State Migration Service;
appeal certificate for protection in Ukraine.
If identity documents do not contain information on the residence registration / stay of individual or such information is entered in the contactless electronic medium, which is implanted in these documents, an individual provides:
certificate of entry of information in Register and issued documents, compiled in the form of excerpt from Register;
registration certificate of the residence place / stay of individual, issued by the registration body, if data on the residence place of individual changed after formation of excerpt from Register;
registration certificate of internally displaced individual or certificate confirming the whereabouts of Ukrainian citizens living in the temporarily occupied territory or relocated from it (if such documents are available).
If documents are sent to the supervisory authority by registered letter, the individual’s signature on the Account card, Application for changes and / or Application for information must be notarized. Individual attaches photocopy with a clear image of identity document to these applications.
Documents sent for registration, changes, receipt of the taxpayer’s card or information from the State Register in electronic form are executed according to legislative requirements in the electronic trust services and electronic document management. Such documents may be submitted by individuals – taxpayers by telecommunication means, including means of Electronic Cabinet or means of the Unified state web portal of electronic services “Diia”.
Rules, procedure and deadlines for consideration of documents by supervisory authorities submitted in electronic form are the same as for documents submitted in paper form.
Citizens of Ukraine, foreigners, stateless individuals who live or stay abroad and cannot come to relevant supervisory authority in Ukraine, in case of need to register / changes the State Register and / or obtain document certifying individual’s registration in the State Register may send the Account Card / Application for changes and photocopy with a clear image of identity document to address of the State Tax Service. Individual’s signature of on the Account Card / Application for changes and power of attorney for registration / changes to the State Register and / or receipt of document certifying individual’s registration in the State Register must be certified in manner prescribed by law. In this case, documents issued by the competent authorities of a foreign state and drawn up in a foreign language must be certified in manner prescribed by Ukrainian legislation and translated in Ukrainian, unless otherwise provided by international treaties of Ukraine.
The following may be displayed during registration procedures, changes, as well as during issuance of document certifying registration in the State Register and information from the State Register: information contained in passport of a citizen of Ukraine in the card form (e-passport), information contained in birth certificate (e-birth certificate), information on registered residence place contained in the Unified State Demographic Register, information contained in certificate confirming internal displacement and registration of internally displaced individuals.
Supervisory authorities carry out such procedures subject to the availability of technical means designed to establish accuracy of reflections of information in electronic form contained in passport of a citizen of Ukraine in the card form, information contained in birth certificate and information on registered residence place, taking into account Procedure for use of electronic display of information contained in passport of a citizen of Ukraine in the card form, electronic display of information contained in passport of a citizen of Ukraine for travel abroad, during implementation of the draft project on the use of these reflections, approved by Resolution of the Cabinet of Ministers of Ukraine as of 15.04.2020 № 278, Procedure for the draft project on the use of electronic display of information contained in birth certificate and information about registered residence place in the possession and disposal of the State Migration Service, approved by Resolution of the Cabinet of Ministers of Ukraine as of 23.09.2020 № 911, Procedure for registration and issuance of registration certificate of internally displaced individual, approved by Resolution of the Cabinet of Ministers of Ukraine as of 01.10.2014 № 509.
Registration in the State Register:
Paragraph 70.5 Article 70 Section II of the Code and Paragraph 1 Section VII of Regulation stipulate that individual regardless of age (both resident and non-resident), who is not included in the State Register, is obliged to personally or through a representative to submit the taxpayer’s account card № 1DR to relevant supervisory authority (hereinafter – Account Card № 1DR) (Annex 2), which is at the same time registration application in the State Register and present identity document containing necessary requisites for registration (surname, name, patronymic (if any), date of birth, place of birth, place of residence, citizenship).
Foreigners and stateless individuals must attach document certifying identity of foreigner or stateless individual to the Account Card, certified translation in Ukrainian in manner prescribed by law (returned after presentation) and copy of such translation (except for individuals who have permanent residence permits or temporary residence permits in Ukraine).
Registration of foreigners and stateless individuals and / or issuance of document certifying individuals’ registration in the State Register is carried out in respect of individuals staying in Ukraine on legal grounds established by the Laws of Ukraine “On legal status of foreigners and stateless individuals”, “On refugees and individuals in need of additional or temporary protection”, taking into account requirements of Procedure for extension of stay and extension or reduction of temporary stay of foreigners and stateless individuals on the territory of Ukraine, approved by Resolution of the Cabinet of Ministers of Ukraine as of 15.02.2012 № 150 and Procedure for calculating period of temporary stay in Ukraine of foreigners who are citizens of countries with visa-free entry, approved by Order of the Ministry of Internal Affairs of Ukraine as of 20.07.2015 № 884, registered in the Ministry of Justice of Ukraine on 05.09.2015 № 944/27389.
Citizens of Ukraine submit documents to supervisory authority at their tax address (place of residence) and those who are temporarily outside the settlement or do not have permanent residence in Ukraine - to any supervisory authority (Paragraph 6 Section III of Regulation).
Foreigners and stateless individuals submit documents to territorial bodies of the State Tax Service in the Autonomous Republic of Crimea, regions, cities of Kyiv and Sevastopol or to the State Tax Service. Foreigners and stateless individuals who have permanent residence permit or temporary residence permit in Ukraine may register as taxpayers in the state tax inspections in districts, cities, districts in cities, joint state tax inspections corresponding to the place of residence in Ukraine, specified in certificate (Paragraph 8 Section III of Regulation).
Account Card № 1DR can be submitted through a representative if there is identity document of such representative and document certifying identity of trustee or its photocopy (with a clear image), as well as notarized power of attorney for individual’s registration in the State Register (returned upon presentation) and its copies.
If a trustee is foreigner or stateless individual, he / she must additionally attach document certifying his / her identity in manner prescribed by law and its translation in Ukrainian (returned upon presentation) and copy of such translation (except for individuals with permanent certificates residence or temporary residence permits in Ukraine).
Account Cards № 1DR of minors (under 14 years of age) are submitted by one of parents (adoptive parent, guardian, custodian) with a child’s birth certificate and document certifying identity of one of parents (adoptive parent, guardian, custodian). If the child’s birth certificate is not issued in Ukrainian, it is necessary to submit certified in manner prescribed by law translation of such certificate in Ukrainian (returned upon presentation) and copy.
Individuals’ Account Cards № 1DR who have been declared incapable or partially incapable are submitted by individuals appointed as guardians (trustees), in the presence of document certifying individual declared incapable and document certifying identity of guardian (trustee), as well as decision on the guardianship (custody).
Individual’s registration in the State Register is carried out within three working days from date of submission Account Card № 1DR to the supervisory authority.
In case of detection of inaccurate data or errors in submitted Account Card regarding entering last name, first name, patronymic, date or place of birth, place of residence, etc., an individual may be denied in registration (in case of inability to correct inaccurate data or errors within the prescribed period) or registration period can be extended to ten working days.
At the same time, it should be noted that the Account Card № 1DR can be submitted by individual – taxpayer:
in paper form according to Paragraph 70.5 Article 70 of the Code to the supervisory authority at his / her tax address (place of residence); those who are temporarily outside the place of residence – to any supervisory authority;
in electronic form (with copies of supporting documents required for registration in the State Register) using the information and telecommunication system "Electronic Cabinet" (cabinet.tax.gov.ua) (hereinafter – Electronic Cabinet).
Procedure for functioning of the Electronic Cabinet is determined by Order of the Ministry of Finance of Ukraine as of 14.07.2017 № 637 “On approval of Procedure for functioning of the Electronic Cabinet”, registered in the Ministry of Justice of Ukraine on 01.08.2017 under № 942/30810.
Log in to the Electronic Cabinet is carried out at: http://cabinet.tax.gov.ua, as well as through the official web portal of the State Tax Service.
Electronic Cabinet consists of two functional parts: open (public) and private (personal cabinet). Log in to the private part (personal account) is carried out after the user passes electronic identification online using a qualified electronic signature of any accredited key certification center – qualified provider of electronic trust services or through the Integrated Electronic Identification System – id.gov.ua (MobileID and BankID).
Opened private part of the Electronic Cabinet has a “Help” mode, which contains user instructions for each mode of the Electronic Cabinet created for information support and assistance for payers’ usage.
To obtain the Taxpayer Card:
Paragraph 70.9 Article 70 Section II of the Code and Paragraph 7 Section VII of Regulation stipulate that at individual’s request, his /her representative, the supervisory authority issues document certifying registration in the State Register (taxpayer card (Annex 3)), according to procedure established by this Regulation (except for individuals who refuse to accept registration number of the taxpayer’s account card due to their religious beliefs, notified relevant supervisory authority and have mark in a passport). Such document must indicate registration number of the taxpayer’s account card.
Document certifying registration in the State Register must be submitted within three working days from the date of individual’s application, his / her representative to the supervisory authority at the individual’s residence place.
Citizens of Ukraine who do not have permanent place of residence in Ukraine or are temporarily outside the settlement may apply to any supervisory authority for document certifying registration in the State Register. In this case, the issuance period may be extended to five working days.
Foreigners and stateless individuals receive document certifying their registration in the State Register from the supervisory authorities specified in Paragraph 8 Section III of Regulation.
To obtain document certifying registration in the State Register, an individual must present identity document.
At individual’s request document certifying registration in the State Register may be issued to his / her representative in the presence of document certifying identity of such representative and document certifying identity of trustee or its photocopy (with a clear image) and notarized power of attorney for issuance of such document (returned upon presentation) and copy.
Document certifying individual’s registration in the State Register, who is living or staying abroad and unable to arrive to relevant supervisory authority in Ukraine may be sent to a foreign diplomatic mission of Ukraine at the individual’s location abroad or at the written request of individual to the address specified by him / her abroad.
To issue document certifying registration in the State Register, foreigners and stateless individuals must additionally submit the Ukrainian-certified translation of document certifying identity of foreigner or stateless individual (returned upon presentation) and a copy of such translation (except for individuals who have permanent residence permits or temporary residence permits in Ukraine).
Document certifying minor’s registration in the State Register is issued to one of parents (adoptive parent, guardian, custodian) with a child’s birth certificate and document certifying identity of one of parents (adoptive parent, guardian, custodian). If the child’s birth certificate is not issued in Ukrainian, it is necessary to submit certified in manner prescribed by law translation of such certificate in Ukrainian (returned upon presentation) and copy.
Normative – legal acts:
Tax Code of Ukraine;
Law of Ukraine "On personal data protection";
Law of Ukraine as of 20.11.2012 № 5492-VI “On the Unified State Demographic Register and documents confirming citizenship of Ukraine, identity or special status”;
Law of Ukraine “On the legal status of foreigners and stateless individuals”;
Law of Ukraine “On refugees and individuals in need of additional or temporary protection”;
Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302 “On approval of Procedure of registration, issue, exchange, transfer, withdrawal, return to the state, recognition invalid and destruction of passport of a citizen of Ukraine”;
Resolution of the Cabinet of Ministers of Ukraine as of 15.02.2012 № 150 “On approval of Procedure for extending period of stay, extending or reducing period of temporary stay of foreigners and stateless individuals in Ukraine”;
Resolution of the Cabinet of Ministers of Ukraine as of 18.08.2021 № 911 "On approval of Procedure for formation and verification of the E-passport and E-passport for traveling abroad, their electronic copies";
Resolution of the Cabinet of Ministers of Ukraine as of 23.09.2020 № 911 “On approval of Procedure for implementing draft project on the use of electronic display of information contained in a birth certificate and information on registered residence in possession of the State Migration Service”;
Resolution of the Cabinet of Ministers of Ukraine as of 01.10.2014 № 509 “On approval of Procedure for registration and issuance of registration certificate of internally displaced individual”;
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";
Order of the Ministry of Internal Affairs of Ukraine as of 20.07.2015 № 884 “On approval of Procedure for calculating period of temporary stay in Ukraine of foreigners who are citizens of countries with visa-free entry”;
Order of the Ministry of Finance of Ukraine as of 14.07.2017 № 637 “On approval of Procedure for functioning of the Electronic Cabinet”.
