To the attention of volunteers of the anti-terrorist operation and/or implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian FederationChapter: Information materials

State Tax Service of Ukraine informs that the Law of Ukraine № 2757-IX as of 16.11.2022 "On amendments to Paragraph 2¹ Section VII "Final Provisions" of the Law of Ukraine "On charitable activities and charitable organizations" came into force on 11.12.2022 regarding improvement of the inclusion procedure of benefactors – individuals to Register of volunteers of the anti-terrorist operation and/or implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation".

This Law stipulates that inclusion of benefactor – individual in Register of volunteers of the anti-terrorist operation and/or implementation of measures to ensure national security and defense, repel and deter armed aggression of the Russian Federation is carried out on the basis of application submitted to the territorial body of the State Tax Service in a paper or electronic form (including using the Unified state web portal of electronic services).

The Law abolished submission together with application of a copy of document on the registration number of the taxpayer's registration card or passport’s series and number (for individuals who, due to their religious beliefs refuse to accept registration number of the taxpayer's registration card and have notified relevant tax authority about it and have a mark in a passport) and certificates from the bank regarding opening of account in the name of such volunteer, intended for carrying out charitable activities.

Requisites of bank accounts opened in the name of such volunteer, intended for implementation of charitable activities and registration number of the taxpayer's registration card/series (if any) and passport number, are indicated directly in the application.

State Tax Service is currently taking measures to create the possibility of submitting such application in the electronic form. Until finalization of the corresponding software, requests are submitted in a paper form.

Therefore, from now on, for inclusion in Register, benefactors – individuals only need to submit application for inclusion in the specified Register to the controlling body.