How to obtain registration number of the taxpayer’s account card for a child

By submitting documents to the supervisory authority:

Paragraph 70.5 Article 70 of the Tax Code of Ukraine and Paragraph 1 Section VII 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 (hereinafter – Regulation № 822) stipulate that individual regardless of age (both resident and non-resident) who is not included in the State Register of Individuals – Taxpayers (hereinafter – State Register) is obliged to submit the registration account card of individual taxpayer in the form № 1DR (hereinafter – Registration Account Card № 1DR) personally or through a representative to relevant supervisory authority, which is at the same time the registration application in the State Register; this individual should also provide identity document containing necessary requisites for registration (surname, name, patronymic (if any), date of birth, place of birth, place of residence, citizenship).

Paragraph 4 Section VII of Regulation № 822 stipulates that Registration Account Card № 1DR for minors (under 14 years of age) are submitted by one of parents (adoptive parent, guardian, custodian) in the presence of child’s birth certificate and document certifying identity of one of parents (adoptive parent, guardian, custodian). If child’s birth certificate is not issued in Ukrainian, it is necessary to submit certified translation of such certificate in Ukrainian and a copy (returned after provision) in manner prescribed by law.

If there is a need to register minors who have been left without parental care in the State Register and for whom no decision has been made to establish guardianship (custody), documents for registration are submitted by a representative of guardianship authority and trusteeship with documentary evidence of the representative’s identity and his / her powers in the presence of birth certificate.

Paragraph 6 Section III of Regulation № 822 stipulates that citizens of Ukraine submit documents for registration in the State Register to the supervisory authority at their tax address (place of residence) and those who are temporarily outside the settlement or do not have a permanent residence in Ukraine – to any supervisory authority.

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

In case of detection of inaccurate data or errors in submitted Registration Account Card № 1DR for entering last name, first name, patronymic, date or place of birth, place of residence, etc., an individual may be denied in registration (in case of inability to correct inaccurate data or errors in time) or if the registration period has been extended to 10 working days.

At request of individual, his / her representative, the supervisory authority issues document certifying registration in the State Register (taxpayer’s card (Annex 3)) according to procedure specified in Regulation № 822.

Document certifying minor’s registration in the State Register is issued to one of parents (adoptive parent, guardian, custodian) with child’s birth certificate and document certifying identity of one of parents (adoptive parent, guardian, custodian) within three working days from the date of appeal to the supervisory authority at the place of individual’s residence and may be extended to five working days in case of application to another supervisory authority.

By submitting documents in the electronic form:

To date, the Registration Account Card № 1DR and copies of documents required for registration in the State Register can be submitted electronically using the information and telecommunication system “Electronic Cabinet” (cabinet.tax.gov.ua) (hereinafter – Electronic Cabinet).

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.

In the framework of experimental project “E- Malyatko”:

It is also possible to register a child in the State Register within the framework of implementation of draft project to create favorable conditions for realization of children’s rights and according to the Procedure for providing a comprehensive service “E- Malyatko”, approved by Resolution of the Cabinet of Ministers of Ukraine as of 10.07.2019 № 691 in order to obtain a set of administrative services, including: - at the request of child’s parents or one of them to register a child during the state registration of birth;

- individuals aged 14 to 18 who are not registered in the State Register, at their request during registration of passport of a citizen of Ukraine for the first time.