Why the Tax Office May Refuse Electronic Reporting — Explanation
Ukrainians were explained the procedure for submitting tax reports in electronic form and the grounds on which the controlling authority may refuse to accept them.
The tax service reminds that according to paragraph 49.3 of the Tax Code of Ukraine, a tax declaration may be submitted by the taxpayer at their own discretion, unless otherwise provided by the Tax Code, by one of the following methods: personally by the taxpayer or their authorized representative; by postal mail with notification of delivery and an inventory of the enclosure; or in electronic form by means of electronic communication in compliance with the requirements of the Laws of Ukraine "On Electronic Documents and Electronic Document Management" No. 851-IV and "On Electronic Identification and Electronic Trust Services" No. 2155-VIII.
The State Tax Service emphasizes that the only lawful ground for refusing to accept a tax declaration submitted electronically is the invalidity of a qualified electronic signature or an enhanced electronic signature based on a qualified certificate. In particular, this refers to cases where the certificate has expired. At the same time, the declaration must meet the requirements of an electronic document, contain mandatory details, and be suitable for technical processing.
It is separately noted that taxpayers classified as large and medium enterprises are obliged to submit reports exclusively in electronic form. The same requirement applies to value-added tax payers, for whom the electronic format is mandatory.
It is emphasized that financial statements, including the balance sheet and the report on financial results, are submitted in electronic form by certain categories of taxpayers, among whom are profit tax payers, payers of part of net profit (income), payers of dividends on the state share, as well as non-profit institutions and organizations that submit tax reports electronically.
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