Registration peculiarities of individuals in the State register of individuals – taxpayers on the basis of documents in the electronic form

Registration peculiarities of individuals in the State register of individuals – taxpayers (hereinafter – State register) on the basis of documents in the electronic form are determined by Section XIV of Regulation on registration of individuals in the State register of individuals – taxpayers, approved by Order of the Ministry of Finance of Ukraine № 822 as of 29.09.2017, registered in the Ministry of Justice of Ukraine on 10.25.2017 under № 1306/31174 (with changes).

At the request of child's parents or one of them, child's registration in the State register is carried out during state registration of birth. Such registration is carried out within the framework of provision of complex electronic public service "eMalyatko" according to Procedure for provision of complex electronic public service "eMalyatko", approved by Resolution of the Cabinet of Ministers of Ukraine № 853 as of 11.08.2023.

In this case, Account card №1DR is not filled out and registration is carried out on the basis of information contained in application for state registration of birth, in amount necessary for registration, received in manner of information interaction from the State register of citizens’ civil status acts. Information on assignment of registration number of the taxpayer's registration card from the State register is transferred to the State register of citizens’ civil status acts and is reflected in relevant act record and birth certificate.

Individual aged 14 to 18, who has registered residence place and who is not registered in the State register, issuing a passport in the card form for the first time, may, at personal request simultaneously register in the State register under registration number of the taxpayer's registration card with its subsequent reflection in passport in the card form. Such registration is carried out according to Resolution of the Cabinet of Ministers of Ukraine № 691 as of 10.07.2019 "On the implementation of experimental project on creating favorable conditions for realization of children's rights."

In this case, Account card №1DR is not filled out and registration is carried out on the basis of information contained in application-questionnaire, which is submitted during registration of passport of a citizen of Ukraine. In this case, information required for registration are sent to the State register in manner of information interaction.

Information interaction of the State register of citizens’ civil status acts, Unified state demographic register and State Register in cases specified in Paragraphs 1 and 2 of this Section, type and structure of the electronic data transmitted and received, procedures for interaction of information systems are determined according to Ukrainian legislation.  

Registration in the State register can also be carried out on the basis of Account card №1DR, submitted in the electronic form (with provision of relevant electronic copies of documents according to the list specified in this Regulation) by the electronic communication means, including the Electronic cabinet or the Diia Portal in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic trust services".

Registration of foreigners or stateless individuals in the State register for acquiring status of the electronic residency of Ukraine and access to the electronic services provided in Ukraine is carried out according to Procedure for the implementation of experimental project on introduction and implementation of the electronic residency in Ukraine, approved by Resolution of the Cabinet of Ministers of Ukraine № 648 as of 25.06.2020.

All information received in the electronic form for registration in the State register are processed and used taking into account requirements of the Tax Code of Ukraine, Laws of Ukraine "On information", "On electronic communications", "On protection of information in information and communication systems", "On personal data protection", as well as other normative legal acts on the information protection.

Normative-legal acts:

Tax Code of Ukraine;

Law of Ukraine "On Information";

Law of Ukraine "On electronic communications";

Law of Ukraine "On protection of information in information and communication systems";

Law of Ukraine "On electronic documents and electronic document management";

Law of Ukraine "On electronic trust services";

Law of Ukraine "On personal data protection";

Resolution of the Cabinet of Ministers of Ukraine № 853 as of 11.08.2023 "Some issues of providing comprehensive electronic public service "eMalyatko"";

Resolution of the Cabinet of Ministers of Ukraine № 691as of 10.07.2019 "On the implementation of experimental project to create favorable conditions for realization of children's rights";

Resolution of the Cabinet of Ministers of Ukraine № 648 as of 25.06.2020 "On approval of Procedure for the implementation of experimental project on introduction and implementation of the electronic residency in Ukraine";

Order of the Ministry of Finance of Ukraine № 822 as of 29.09.2017 "On approval of Regulation on registration of individuals in the State register of individuals – taxpayers".

Order of the Ministry of Finance of Ukraine № 637 as of 14.07.2017 "On approval of Procedure for functioning of the Electronic cabinet".