What is the "taxpayer's account card number"?

Paragraph 63.5 Article 63 Section II of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – Code) and Paragraph 1 Section II of 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) (hereinafter – Regulation) stipulate that all individuals – payers of taxes and levies are registered in the supervisory authorities by including information about them in the State Register of Individuals – Taxpayers (hereinafter – State Register) in manner prescribed by this Regulation.

Taxpayers are registered and accounted in the State Register according to registration numbers of the taxpayer’s account card (except for individuals who due to their religious beliefs refuse to accept registration number of the taxpayer’s account card, officially notified relevant supervisory authority and have a mark in the passport).

Procedure for forming registration number of the taxpayer’s account card is determined by Section XIII of Regulation.

Formation of registration number of the taxpayer’s account card is carried out by the State Tax Service (hereinafter – STS) on the basis of information submitted by individual in the Account Card № 1DR.

STS assigns registration number of the taxpayer’s account card to the Account Card № 1DR, which is a serial number of account card’s registration in the State Register.

Registration confirmation of the taxpayer’s account card number is a document certifying individual’s registration in the State Register (taxpayer’s card) or data on registration of taxpayer’s account card number from the State Register entered in a passport of Ukraine or birth certificate.

Individual by personal choice presents one of these documents in order to provide data on registration number of the taxpayer’s account card.

Individual may present copy of document certifying individual’s registration in the State Register, including in electronic form, provided that the recipient has technical ability to verify compliance of individual’s registration data with the State Register in electronic form by information and telecommunications using means of technical and cryptographic protection of information according to legislative requirements on information protection.

Verification of accuracy of registration number of the taxpayer’s account card is carried out exclusively by the STS.

Regarding document certifying registration in the State Register with data on registration number of the taxpayer’s account card

Individual’s registration in the State Register is carried out within three working days from date of submission of the Account Card № 1DR to supervisory authority.

At individual’s request or his / her representative, the supervisory authority issues document certifying registration in the State Register (taxpayer’s card (Annex 3)) according to the procedure established by Regulation. Such document must indicate registration number of the taxpayer’s account card (Paragraph 7 Section VII of Regulation).

If it is necessary to re-obtain a document certifying registration in the State Register (taxpayer’s card (Annex 3)), due to the loss or damage of such document, an individual – taxpayer submits Application form № 5DR (Annex 12) to the supervisory authority.

Regarding entry of data on registration number of the taxpayer’s account card in passport of a citizen of Ukraine in a booklet form

At individual’s request, any supervisory authority may enter data on registration number of the taxpayer’s registration card in passport in a booklet form (seventh, eighth or ninth page) from the State Register according to the form specified in Annex 4 to Regulation (Paragraph 70.10 Article 70 of the Code, Paragraph 10 Section VII of Regulation).

Regarding entry of information on registration number of the taxpayer's registration card in passport of a citizen of Ukraine in a card form

Information on registration number of the taxpayer’s account card from the State Register is entered in passport of a citizen of Ukraine in a card form according to legislation governing maintenance of the Unified State Demographic Register. The Law of Ukraine as of 20.11.2012 № 5492-VI “On the Unified State Demographic Register and documents confirming citizenship of Ukraine, identity or special status” and Procedure for registration, issuance, exchange, transfer, seizure, return to the state, invalidation and destruction of passport of a citizen of Ukraine, approved by Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302 stipulate that information on registration number of the taxpayer’s account card from the State Register is entered in passport and in the contactless electronic media contained in it (line – RNOKPP).

Regarding assignment of the registration number of the taxpayer’s account card during the draft project “e-Malyatko”

Procedure for providing comprehensive electronic public service “e-Malyatko”, approved by Resolution of the Cabinet of Ministers of Ukraine as of 10.07.2019 № 691 stipulates that at parents’ request or one of them, a child can be registered in the State Register during state registration of birth, information on assigning registration number of the taxpayer’s account card from the State Register is reflected in relevant act record and birth certificate.

Also within the framework of experimental draft project “e-Malyatko”, there is a comprehensive service ID-14, which greatly simplifies procedure for obtaining registration number of the taxpayer’s account card for children over 14 years. Therefore, individual aged 14 to 18, who has registered place of residence and is not registered in the State Register, during registration of passport of a citizen of Ukraine for the first time may simultaneously register in the State Register under registration number of the taxpayer’s account card with its reflection in the passport of a citizen of Ukraine.

Regarding the use of registration number of the taxpayer’s account card from the State Register

Paragraph 70.12 Article 70 of the Code stipulates that registration number of the taxpayer’s account card from the State Register is used by public authorities and local governments, legal entities regardless of organizational and legal forms, including institutions of the National Bank of Ukraine, banks and other financial institutions, exchanges, independent professionals, individuals – entrepreneurs, as well as individuals in all documents that contain information about individuals’ taxation objects or payment of taxes.

Account cards of individuals, who at the time of entry into force of the Code are registered in the State Register of Individuals – Taxpayers and other obligatory payments, are assigned with numbers corresponding to the identification numbers of individuals – taxpayers. Documents on individuals’ registration in the State Register of Individuals – Taxpayers and other obligatory payments, issued by supervisory authorities in manner prescribed by law in force before the entry into force of the Code, are valid for all cases provided for the use of registration numbers of individuals’ account cards, are not subject to mandatory replacement and are such that certify registration of individuals in the State Register of Individuals – Taxpayers (Paragraph 70.17 Article 70 of the Code).

Normative – legal acts:

Tax Code of Ukraine;

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”;

Law of Ukraine as of 20.11.2012 № 5492-VI “On the Unified State Demographic Register and documents confirming citizenship of Ukraine, identity or special status”;

Procedure of registration, issuance, exchange, transfer, seizure, return to the state, invalidation and destruction of the passport of a citizen of Ukraine, approved by Resolution of the Cabinet of Ministers of Ukraine as of 25.03.2015 № 302;

Resolution of the Cabinet of Ministers of Ukraine as of 10.07.2019 № 691 “On implementation of draft project to create favorable conditions for realization of children’s rights”.