The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast reminds taxpayers that a registered single tax payer may obtain (including in electronic form) an extract from the register of single tax payers free of charge and without conditions from the tax authority at their tax address.

This is stipulated in Article 299 of the Tax Code of Ukraine dated 2 December 2010 No. 2755-VI, as amended and supplemented.

The time limit for providing the extract to registered single tax payers must not exceed one working day from the date of receipt of the request, and for business entities that have submitted an application to switch to the simplified taxation system – two working days from the date of receipt of the request. The extract remains valid until changes are made to the register.

The forms for the request to obtain an extract (hereinafter – the request) and the extract itself were approved by Order of the Ministry of Finance of Ukraine No. 308 dated 16 July 2019.

The request form requires the taxpayer to tick the box ‘Method of obtaining the extract’, namely, directly at the tax authority or electronically.

In particular, an individual entrepreneur who is a single tax payer in the first to third groups may, in the ‘Applications, requests for information’ menu of the private section of the Electronic Cabinet, create, sign and send a request using form F1302101 to the relevant State Tax Service authority. If the request is sent with the ‘electronically’ option selected in the ‘Method of obtaining the extract’ field, the single tax payer will receive the extract in electronic form using form F1402101 in the ‘Inbox’ tab of the ‘Incoming/Outgoing Documents’ menu in the private section of the Electronic Cabinet.

However, a printed electronic extract in paper form is not considered an original.

Please note that access to the private section of the Electronic Cabinet requires the use of a qualified electronic signature obtained from any Qualified Provider of Electronic Trust Services.

Access to the Electronic Cabinet is available at: http://cabinet.tax.gov.ua, as well as via the official State Tax Service web portal.

For individuals, the F1302101 form and the F1402101 extract are available on the official State Tax Service web portal at the following link: Home/Electronic Reporting/For Taxpayers on Electronic Reporting/Information and Analytical Support/Register of Electronic Tax Document Forms/ Register of electronic forms of tax documents (list of service requests) for individuals (https://tax.gov.ua/…/inform…/reestr-elektronnih-form-po/ ).

Source: Main Directorate of the State Tax Service in Ivano-Frankivsk Region