At present, the State Tax Service of Ukraine in accordance with the Law of Ukraine as of 02.10.1996 № 393/96-VR “On Citizens’ Appeals” (hereinafter – the Law) receives and processes citizens’ appeals regardless of the method chosen by the citizen to send such appeals.
As follows, Article 5 of the Law envisages submission of written citizens’ appeals using the Internet and electronic means of communication (electronic application).
Thus, the STS accepts electronic citizens’ appeals to the e-mail address: zvernennya_dps@tax.gov.ua.
At the same time, Part 7 Article 5 of the Law stipulates that the use of qualified electronic signature is not required for submission of citizen’s appeals using the Internet and electronic means of communication (electronic application).
Herewith, the Law determines requirements for a written appeal (including those sent by the electronic means), namely: the appeal must indicate the surname, name, patronymic, citizen’s place of residence, statement of issue’s essence, comments, suggestions, applications or complaints, requests or demands. Written appeal must be signed by the applicant (applicants) indicating the date. The e-application must also indicate the e-mail address to which the applicant may receive a response or information on other means of communication.
Given the above mentioned facts, the electronic citizen’s appeals sent to the State Tax Service, namely to the specified e-mail address without the use of qualified electronic signature should be a scanned copy or photocopy of appeal signed by the applicant indicating the date and place of residence (registration).
If the electronic application is formed without complying with the specified requirements, then in accordance with Part 8 Article 5 of the Law, it will be returned without consideration during ten days from the date of its receipt.
Also, the citizen’s appeal can be sent with the use of qualified electronic signature, which will be considered by the State Tax Service, taking into account current legislative requirements.
Therefore, in order for a citizen to receive a response to his / her electronic appeal, the State Tax Service asks citizens to send their appeals in the form of a scanned copy or photocopy with the applicant’s signature indicating the date, place of residence (registration) and the essence of issue.