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How can a non-profit organization obtain an extract from Register of non-profit institutions and organizations?

, published 20 February 2023 at 16:45

Paragraph 12 of Note 1 of the Procedure for maintaining Register of non-profit institutions and organizations for inclusion of the non-profit enterprises, institutions and organizations in Register and exclusion from it, approved by Resolution of the Cabinet of Ministers of Ukraine № 440 as of 13.07.2016 with changes and amendments (hereinafter – Procedure) stipulates that the non-profit enterprises, institutions and organizations (hereinafter – non-profit organization) can apply to the controlling body with a Request to obtain an extract from Register of non-profit institutions and organizations (hereinafter – Register).

Request for obtaining an extract from Register in form according to Annex 3 (hereinafter – Request) is submitted in person by a representative of the non-profit organization or person authorized to do so, or sent by mail to the controlling body at the main registration place of the non-profit organization. All sections of the Request must be filled in.

Code according to the Unified State Register of Enterprises and Organizations of Ukraine of the non-profit organization is indicated in the Request, which is a criterion for searching for information in Register.

Request must be signed by manager or person who has a right to sign documents of the non-profit organization, indicating the date.

Non-profit organizations can submit Request by the electronic communication means in an electronic form, subject to the condition regarding registration of electronic signature of accountable persons in manner specified by the law.

At Request of the non-profit organization, the controlling body provides it free of charge within three working days following the day of receipt of such request, an extract from Register in the form according to Annex 4, which contains information about the non-profit organization specified in Paragraph 11 of the Procedure or a notification of the absence of information in Register according to the form according to Annex 5 (hereinafter – Notification). Extract from Register contains information from it, current on the date and time of its formation and is valid until changes are made to Register in a part of information relating to the specified non-profit organization.

Extract from Register or Notification is sent by post to the address (location, tax address) of the taxpayer or delivered personally to the taxpayer (his / her representative) at the main taxpayer’s registration place. If Request is submitted electronically, body of the State Tax Service sends an extract from Register to the taxpayer’s e-mail address.

"Correspondence with the State Tax Service" mode of private part of the information communication system "Electronic Cabinet" provides payer’s possibility to send to body of the State Tax Service together with the accompanying letter the Request in a prescribed form in the pdf format (limit 5 MB).

Date of receipt of the Request with the accompanying letter is its registration date in body of the State Tax Service.

Within one working day after sending such letter, author of the e-mail will be notified of the incoming registration number and registration date.

Information on receiving and registering letter in body of the State Tax Service can be viewed in the "Incoming" sub-mode of the "Incoming/Outgoing Documents" mode of private part of the Electronic Cabinet, sent letters – in the "Outgoing Documents" sub-mode of the "Incoming/Outgoing Documents" mode.

At the same time, please note that for convenience and comfort of taxpayers in conditions of legal regime of the martial law, introduced by Decree of the President of Ukraine № 64/2022 as of 24.02.2022 "On introduction of the martial law in Ukraine" with changes, approved by the Law of Ukraine № 2102-IX as of 24.02.2022 "On approval of Decree of the President of Ukraine "On introduction of the martial law in Ukraine", service of taxpayers, in particular, provision of administrative services, performance of other functions of service is carried out by bodies of the State Tax Service regardless of the taxpayer’s registration place.

As follows, in order to obtain an extract from Register, the non-profit organization must submit, according to the established procedure, Request by the electronic communication means in the electronic form through the Electronic Cabinet or in paper form to any territorial body of the State Tax Service, regardless of the taxpayer’s registration place.