Registration and accounting of individuals – taxpayers

Paragraph 70.1 Article 70 Section II of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – Code) and Paragraph 3 Section IV of Regulations 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 – Regulations), stipulate that the central body of executive power that implements  state tax policy forms and maintains State Register of Individuals – Taxpayers (hereinafter – State Register).

State Register contains information regarding individuals who are:

citizens of Ukraine;

foreigners and stateless individuals permanently residing in Ukraine;

foreigners and stateless individuals who do not have permanent residence in Ukraine but who according to the law are obliged to pay taxes in Ukraine or are the founders of legal entities established in Ukraine.

All individuals – payers of taxes and levies are registered at the supervisory authorities by including information about them in the State Register in manner prescribed by the Regulations.

Accounting of individuals – taxpayers is conducted in the State Register according to registration numbers of the taxpayer’s account card; 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, are accounted in a separate register of the State Register by surname, name, patronymic (if any), series and / or valid passport of a citizen of Ukraine without using registration number of the taxpayer’s account card (passports of these individuals must be marked with a mark indicating existence of the right to make any payments by series and / or passport number).

Paragraph 2 Section I of Regulations determines that the State Register was created to ensure unified state register of individuals who are obliged to pay taxes, levies in a manner and under conditions determined by the Code and other regulations of Ukraine, in order to create conditions for supervisory authorities to control correctness of accrual, timeliness and completeness of payment of taxes, accrued financial sanctions, compliance with tax and other legislation, compliance with which is entrusted to supervisory authorities.

Normative – legal acts:

Tax Code of Ukraine;

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

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