The Main Department of the State Tax Service in Kyiv draws attention to the fact that in order to confirm a person’s compliance with the requirements of the Tax Code of Ukraine (hereinafter – TCU), at the request of the supervisory authority, any primary accounting documents are submitted. the fact of carrying out transactions for the supply of goods / services subject to taxation (certificate of work performed, cashier’s check, payment order, etc.).
According to item 183.7 of Art. 183 TCU application for registration of a person as a taxpayer is submitted to the supervisory authority by electronic means in electronic form in compliance with the laws of Ukraine of May 22, 2003 № 851-IV “On electronic documents and electronic document management” and October 5, 2017 № 2155-VIII “On electronic trust services”.
Entities (newly created) may declare their desire to voluntarily register as a taxpayer during the state registration of a legal entity or state registration of a natural person – entrepreneur. The relevant application or information shall be submitted to the controlling bodies in accordance with the procedure established by the Law of Ukraine of May 15, 2003 № 755-IV “On State Registration of Legal Entities, Individual Entrepreneurs and Public Associations”.
The registration application shall indicate the grounds for registration of the person as a taxpayer.
Paragraph 3.8 of chap. III Regulations on registration of value added taxpayers, approved by the order of the Ministry of Finance of Ukraine dated November 14, 2014 № 1130, stipulates that the registration application data must be reliable and comply with the Unified State Register. In order to confirm the accuracy of information about the compliance of the person with the requirements specified in Art. 180, § 181.1 of Art. 181, § 182.1. 182 and item 183.7 of Art. 183 TCU, such a person in accordance with p. 20.1.2 item 20.1 of Art. 20 TCU, item 73.3 of Art. 73 TCU at the request of the supervisory authority submits documents confirming such information.
Source: gov.ua
