Tax Declaration: Who Can Sign the Document on Behalf of a Legal Entity

The Tax Code of Ukraine stipulates that taxpayers may choose their preferred method of submitting tax declarations, unless explicitly stated otherwise by law. As per paragraph 49.3 of Article 49 of the Tax Code of Ukraine, declarations can be submitted in person by the taxpayer or their authorised representative, or electronically via electronic communication.

Electronic submissions must adhere to the requirements of the Ukrainian Laws "On Electronic Documents and Electronic Document Management" and "On Electronic Identification and Electronic Trust Services."

According to paragraph 48.1 of Article 48 of the Tax Code of Ukraine, tax declarations must be prepared using the form approved as per paragraph 46.5 of Article 46 of the Code, and this form must be valid on the date of submission.

The declaration form must comply with legislative requirements concerning the specific tax or fee and include all mandatory details prescribed by law.

The list of these details is outlined in paragraph 48.3 of Article 48 of the Tax Code of Ukraine. Specifically, the declaration must include the signature of the individual taxpayer or the officials of the legal entity as defined by the Tax Code, as well as the taxpayer's seal, if one is used.

Furthermore, subparagraph 48.5.1 of paragraph 48.5 of Article 48 of the Tax Code mandates that a legal entity's tax declaration must be signed by its head or another authorised person, and by the person responsible for maintaining accounting records and submitting reports to the controlling authority. If the head of the enterprise directly manages the accounting, they alone sign the declaration.

The authenticity of tax reporting is verified by the handwritten signature of the authorised person on a paper document. For electronically submitted declarations, authenticity is confirmed by a qualified electronic signature or an enhanced electronic signature based on a qualified electronic signature certificate, in accordance with the requirements of Law of Ukraine No. 2155-VIII.

Articles 64 and 66 of the Tax Code specify that information regarding the head of a legal entity and other persons authorised to act on its behalf is obtained by controlling authorities from the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Formations. This information exchange occurs automatically through the interaction between the Unified State Register and the information systems of the State Tax Service, as per the Law of Ukraine "On State Registration of Legal Entities, Individual Entrepreneurs, and Public Formations."

Additionally, paragraph 19.1 of Article 19 of the Tax Code states that taxpayers have the right to manage tax-related matters personally or through a representative. A taxpayer's personal involvement in tax relations does not preclude them from using a representative's services. Similarly, a representative's involvement does not restrict the taxpayer's right to participate in such relations.

As per paragraph 19.2 of Article 19 of the Tax Code, a taxpayer's representative is an individual who, by law or power of attorney, is authorised to represent the taxpayer's legitimate interests and perform actions on their behalf related to fulfilling tax obligations.

Moreover, paragraph 19.3 of Article 19 of the Tax Code grants the representative all the rights afforded to the taxpayer themselves by the Tax Code.

The procedure for granting powers to a legal entity's representative is defined by Article 246 of the Civil Code of Ukraine, which stipulates that a power of attorney on behalf of a legal entity is issued by its management body or another person authorised by the founding documents.

The Tax Code also specifically regulates operations via the Electronic Cabinet. According to the second paragraph of point 42.6 of Article 42 of the Tax Code, the taxpayer's head is responsible for determining the list of authorised persons who can sign, submit, and receive documents and information through the Electronic Cabinet on their behalf, and for defining the scope of their powers.

If the head delegates the right to sign electronic documents to another person, they must notify the controlling authority where the taxpayer is registered. This is done by submitting an electronic Notification providing information about the qualified or enhanced electronic signature based on a qualified electronic signature certificate. This Notification, formed according to Appendix 1 of the Procedure for exchanging electronic documents with controlling authorities (approved by the order of the Ministry of Finance of Ukraine dated 6 June 2017, No. 557), is sent under form identifier J1391105.

In summary, a legal entity's tax declaration must bear the signatures of officials as defined by the Tax Code. Primarily, this includes the head, whose information is recorded in the Unified State Register, or another duly authorised person, as well as the chief accountant or another person responsible for maintaining accounting records.

The authorised person's right to sign the tax declaration depends on the method of submission.

For declarations prepared on paper, this right is granted through a power of attorney issued by the legal entity's head or another person with appropriate powers according to the founding documents.

For electronically submitted declarations, the right to sign is established after sending the relevant Notification concerning the authorised person's electronic signature to the controlling authority.

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