Regarding changes to Regulation on registration of individuals in the State register of individuals – taxpayers

On 23.07.2023 entered into force Order No. 305 of the Ministry of Finance of Ukraine as of 09.06.2023 "On approval of changes to Regulation on registration of individuals in the State register of individuals – taxpayers", registered in the Ministry of Justice of Ukraine on 26.06.2023 under No. 1058/40114 (hereinafter referred to as Order No. 305) with changes and additions introduced by Order No. 356 of the Ministry of Finance of Ukraine as of 30.06.2023.

This Order approves changes to Regulation on registration of individuals in the State register of individuals – taxpayers, approved by Order No. 822 of the Ministry of Finance of Ukraine as of 29.09.2017 (hereinafter referred to as Changes), in part of bringing them into line with legislative acts of Ukraine.

Changes provide, in particular, for individuals – taxpayers to enter information about declared (registered) place of residence (stay) of individual in the applications related to registration of individuals in the State register of individuals – taxpayers;

for internally displaced individuals about registered residence place of the internally displaced individual.

Changes also specify that to confirm information about the declared (registered) place of residence (stay), individual submits one of the following documents: excerpt from register of the territorial community; passport made in the booklet form; temporary certificate of a citizen of Ukraine.

To confirm the fact of internal displacement and registration of internally displaced individual, such individual submits registration certificate of internally displaced individual.

Provision is made for service of citizens by territorial bodies of the State Tax Service in compliance with principle of extraterritoriality (regardless of the registration place of individual). In order to register or make changes to the State register of individuals – taxpayers, individuals can submit documents to any controlling body.

Changes, in addition, clarified terminology of payment services used in the Tax Code of Ukraine and are used in meanings given in the Law of Ukraine "On payment services".

Annexes 2, 3, 5, 6, 7, 8, 10 - 15 to Regulation are set out in the new editions.

Order No. 305 is posted on website of the State Tax Service under the link: "Home > Activity> Legislation on activity> Orders on activity."