Changes to the State Register of Individuals – Taxpayers

Paragraph 70.7 Article 70 Section II of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – Code) stipulates that individuals – taxpayers are obliged to submit to the supervisory authorities information about changes in information entered in the registration account card or notification (for individuals who due to their religious beliefs refuse to accept registration number of the taxpayer’s registration account card and have a mark in the passport) within one month from the date of such changes by submitting appropriate application in the form and manner prescribed by the central executive body that ensures formation and implementation of public financial policy.

Changes to the State Register of Individuals – Taxpayers (hereinafter – State Register) are determined by Regulation 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 (hereinafter – Regulation № 822).

Paragraph 1 Section IX of Regulation № 822 stipulates that individuals – taxpayers are obliged to submit to the supervisory authorities information about changes in information entered in the registration account card or notification (for individuals who due to their religious beliefs refuse to accept registration number of the taxpayer’s registration account card and have a mark in the passport) within one month from the date of such changes by submitting Application for amendments to the State Register of Individuals – Taxpayers in the form № 5DR (Annex 12) (hereinafter – Application № 5DR) or Application for changes to a separate register of the State Register of Individuals – Taxpayers for individuals registered by series and / or passport number in the form № 5DRP (Annex 13) (hereinafter – Application № 5DRP), respectively.

Individuals submit these applications in person or through a representative to the supervisory authority at their tax address (place of residence) and in case of change of residence – to the supervisory authority at the new place of residence. Individuals, who are temporarily outside the settlement of residence, submit these applications in person or through a representative to any supervisory authority.

Data of identity document and other documents confirming changes in such information are used to complete the Application.

Changes to the State Register and a separate register of the State Register are made within three working days from the date of submission of Application № 5DR by individual or Application № 5DRP to the supervisory authority at his / her tax address (residence). Applying to any supervisory authority, the deadline for making changes in the State Register may be extended to five working days.

In case of detection of inaccurate data or errors in submitted Application № 5DR or Application № 5DRP, an individual may be refused to make changes and / or issue a document certifying registration in the State Register.

At the same time, it should be noted that the Application № 5DR can be submitted by individual – taxpayer:

in a paper form according to Paragraph 70.7 Article 70 of the Code to the supervisory authority at tax address (place of residence); those who are temporarily outside the place of residence – to any supervisory authority;

and in the electronic form (with copies of supporting documents required for changes to the State Register) using the information and telecommunication system “Electronic Cabinet” (cabinet.tax.gov.ua) (hereinafter – Electronic Cabinet).

Procedure for functioning of the Electronic Cabinet is determined by Order of the Ministry of Finance of Ukraine as of 14.07.2017 № 637 “On approval of Procedure for functioning of the Electronic Cabinet”, registered in the Ministry of Justice of Ukraine on 01.08.2017 under № 942/30810.

Log in to the Electronic Cabinet is carried out at: http://cabinet.tax.gov.ua, as well as through the official web portal of the State Tax Service.

Electronic Cabinet consists of two functional parts: open (public) and private (personal cabinet). Log in to the private part (personal account) is carried out after the user passes electronic identification online using a qualified electronic signature of any accredited key certification center – qualified provider of electronic trust services or through the Integrated Electronic Identification System – id.gov.ua (MobileID and BankID).

Opened private part of the Electronic Cabinet has a “Help” mode, which contains user instructions for each mode of the Electronic Cabinet created for information support and assistance for payers’ usage.

Normative – legal acts:

Tax Code of Ukraine;

Law of Ukraine as of 01.06.2010 № 2297-VI "On personal data protection”;

Order of the Ministry of Finance of Ukraine as of 29.09.2017 № 822 “On approval of Regulations on registration of individuals in the State Register of Individuals – Taxpayers”;

Order of the Ministry of Finance of Ukraine as of 14.07.2017 № 637 “On approval of Procedure for functioning of the Electronic Cabinet”.