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**1. Substance of the Act**
\nThis regulatory legal act amends the procedure for informing tax authorities of the notarization of real estate lease agreements. From now on, state and private notaries shall be obliged to send relevant notifications to the controlling bodies exclusively in electronic form, directly on the day of the notarization of the agreement. To certify such notifications, the use of a qualified or advanced electronic signature of the notary is mandatory. In addition, the resolution approves an updated unified template of the notification itself, which is sent to the tax authority.<\/p>\n
**2. Structure of the Act, Main Provisions, and Amendments**
\nThe document has a concise structure and consists of the text of the resolution and an annex, which introduces two fundamental amendments to the basic Resolution of the Cabinet of Ministers of Ukraine (CMU) No. 1242 dated December 29, 2010:
\n* **Amendment to the procedure and form of submission (Paragraph 1 of the amendments):** Paragraph 2 of the original resolution has been completely rewritten. Instead of the old procedures, a mandatory electronic reporting format for notaries on the day of notarization of the agreement has been introduced, using a QES (qualified electronic signature) or an AES (advanced electronic signature).
\n* **Update of the document form (Paragraph 2 of the amendments):** The “Notification of Notarization of a Real Estate Lease Agreement” itself has been restated in a new edition, bringing the form into compliance with modern standards of electronic document management.<\/p>\n
**3. Main Provisions Important for Practical Application**
\nFor the practical activities of notaries and taxpayers, the following points are key:
\n* **Strict deadline:** The notification must be sent to the controlling body strictly on the day of the notarization of the lease agreement.
\n* **Targeting:** The information is sent to the tax authority at the tax address of the taxpayer \u2014 the lessor.
\n* **Digitization of the process:** Paper workflow is completely eliminated in this process; the application of a QES or an advanced electronic signature of a notary based on a qualified certificate is mandatory.
\n* **New template:** When performing a notarial act, only the new notification form approved by this resolution must be used.<\/p>\n