Order of the Ministry of Finance of Ukraine as of 14.12.2020 № 766 “On approval of Amendments to Regulations on registration of individuals in the State register of individuals – taxpayers” (hereinafter – Order № 766) registered at the Ministry of Justice of Ukraine on 19.02.2021 № 215/35837entered into force on 19.03.2021.
This Order approved Amendments to Regulations on registration of individuals in the State register of individuals – taxpayers, approved by Order of the Ministry of Finance of Ukraine as of 29.09.2017 № 822 registered at the Ministry of Justice of Ukraine on 25.10.2017 № 1306/31174 in part:
registration of a child in the State register of individuals – taxpayers during the state registration of a birth;
registration of individuals from 14 to 18 years of age in the State register of individuals – taxpayers during the registration of passport of a citizen of Ukraine for the first time;
registration of foreigners or stateless individuals in the State register of individuals – taxpayers in order to acquire status of electronic residence of Ukraine and access to electronic services provided in Ukraine;
entering into the information base of the State register of individuals – taxpayers information on the unique record number in the Unified state demographic register on the basis of administrator’s data of such register.
It is also provided that when registering, making changes, obtaining a taxpayer card or information from the State register, it is possible to use the electronic display of information contained in passport of a citizen of Ukraine in the card form (e-passport), information contained in the birth certificate (e-birth certificate), information on registered residence place contained in the Unified state demographic register and information contained in certificate confirming the fact of internal displacement and registration of internally displaced individual.
Supervisory authorities carry out such procedures with availability of technical means designed to establish the accuracy of electronic reflections of information contained in passport of a citizen of Ukraine in the card form, information contained in the birth certificate and registered residence / registration information of internally displaced person.
Order № 766 also stipulates that the confirmation of registration number of the taxpayer’s account card is a document certifying registration of individual in the State register of individuals – taxpayers (taxpayer card) or data on registration number of the taxpayer’s account card from the State register, entered in passport of a citizen of Ukraine or birth certificate.
Individual personally chooses and submits one of the above mentioned documents to provide data on registration number of the taxpayer’s account card.
Individual may present a copy of document certifying the registration of individual in the State register, including electronic form, provided that the recipient has technical ability to verify compliance of registration data of individual with the State register of individuals – taxpayers in electronic form by means of the Portal “Diya”.
Order № 766 is posted on the official web portal of the STS at link: “Home> Activities> Activity Legislation> Activity Orders”.