Good day! Now I will explain everything to you.
**1. Essence of the Law:**
This order of the Ministry of Finance of Ukraine amends the Regulation on the registration of individuals in the State Register of Individuals — Taxpayers. The changes concern the clarification of certain wording, bringing it into compliance with current legislation, as well as updating the forms of documents used in the process of registration and accounting of taxpayers.
**2. Structure and main provisions:**
* The order amends certain clauses and sections of the Regulation on the registration of individuals in the State Register of Individuals — Taxpayers, approved by the order of the Ministry of Finance of Ukraine dated September 29, 2017 No. 822.
* The changes include:
* Clarification regarding the indication of patronymic (if any) in the relevant documents.
* Replacing the reference to the outdated procedure for the application of electronic displays of documents with a new one, approved by the resolution of the Cabinet of Ministers of Ukraine dated September 26, 2024 No. 1113.
* Establishing the maintenance of the State Register in the state language.
* Additions regarding the provision of information on income in the absence thereof in the State Register in a special form.
* Updating and supplementing the annexes to the Regulation, in particular, the forms of registration cards, certificates, applications and journals.
**3. The most important provisions:**
* **Clarification regarding patronymic:** It is indicated that the patronymic is indicated “if any”, which brings the provision into compliance with the current requirements of the legislation regarding the voluntary indication of the patronymic.
* **Updating references to normative acts:** Ensures the relevance of the regulatory framework on which the Regulation is based, in particular, regarding electronic documents.
* **Maintaining the register in the state language:** Enshrines the use of the state language in maintaining the State Register.
* **Additional form of income information:** Establishes the procedure for providing information on income in cases where such information is not available in the main register.
* **Updated document forms:** New editions of the annexes to the Regulation contain updated forms of applications, certificates and other documents used for registration and accounting of taxpayers.
: Since the act amends a regulatory act that regulates taxation issues, it can be considered important.
