State Tax Service of Ukraine reports Order of the Ministry of Finance of Ukraine № 264 as of 22.05.2023 "On the approval of Amendments to the Procedure for formation and maintenance of 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", registered in the Ministry of Justice of Ukraine on 29.06.2023 under № 1099/40155, entered into force on 21.07.2023.
This Order brought into compliance with the Law of Ukraine № 2757-IX as of 16.11.2022 "On amendments to Paragraph 21 of Section VII "Final Provisions" of the Law of Ukraine "On charitable activities and charitable organizations" regarding improvement of procedure for inclusion of individuals – benefactors 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" (hereinafter – Law № 2757) Procedure for formation and maintenance of 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, approved by Order of the Ministry of Finance of Ukraine № 1089as of 30.10.2014, registered in the Ministry of Justice of Ukraine on 19.11.2014 under № 1471/26248.
According to the adopted changes, Procedure for inclusion of individuals – benefactors 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 has been improved as follows:
cancellation of provision regarding obligatory submission by the applicant together with application for inclusion in this Register of certificate from the bank regarding opening by the bank for individual – benefactor of account intended for carrying out charitable activities, as well as original and copy of documents about registration number of the taxpayer's registration card/series (if available) and passport 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 their passport);
addition of provision according to which submission of the registration application is also possible in the electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document circulation", "On electronic trust services", by means of the Unified state web portal of electronic services, Electronic cabinet or technical electronic communication means.
Technical possibility of submitting registration application in the electronic form according to requirements of the Law № 2757 has been provided by the State Tax Service since January 2023.