Submission of information about the tax address (place of residence)

Paragraph 63.1 Article 63 Section II of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – Code) stipulates that accounting of taxpayers is conducted in order to create conditions for supervisory authorities to control correctness of accrual, timeliness and completeness of payment of taxes, accrued financial sanctions, compliance with tax and other legislation, compliance with which is entrusted to the supervisory authorities.

Data on the individuals’ place of residence are mandatory and essential for registration and accounting of taxpayers, as according to Article 45 of the Code, the tax address of taxpayer – individual is recognized as his / her place of residence, where he / she is registered as a taxpayer in the supervisory authority.

Paragraph 70.72 Article 70 of the Code stipulates that information about the individual’s place of residence is indicated by taxpayer filling in the taxpayer’s registration account card or notification (for individuals who refuse to accept the registration number of the taxpayer’s registration card due to their religious beliefs) at the time of registration in the State Register of Individuals – Taxpayers or in a separate register of 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 (including change of residence) within one month from the date of such changes by submitting n application.

Procedure for registration / changes to the State Register is 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, registered in the Ministry of Justice of Ukraine on 25.10.2017 under № 1306/31174 (as amended).

Normative – legal acts:

Tax Code of Ukraine;

Law of Ukraine as of 11.12.2003 № 1382-IV “On freedom of movement and free choice of residence in Ukraine”;

Resolution of the Cabinet of Ministers of Ukraine as of 02.03.2016 № 207 “On approval of Rules for registration of residence and Procedure for transfer of information by registration authorities to the Unified State Demographic Register”;

Resolution of the Cabinet of Ministers of Ukraine as of 01.10.2014 № 509 ‘On approval of Procedure for registration and issuance of registration certificate of an internally displaced individual”;

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”;

Order of the Ministry of Internal Affairs of Ukraine as of 26.09.2014 № 997 “On approval of sample and Procedure for issuing certificate confirming the whereabouts of citizens of Ukraine living in the temporarily occupied territory or relocated from it and samples of written application”.