Who signs the tax declaration and when can this right be delegated to another person

The tax declaration of a legal entity must contain the signatures of officials specified by law. At the same time, the signing procedure depends on who maintains the accounting records, whether the signing right is delegated to another person, and in what form the reporting is submitted — paper or electronic. «Judicial-Legal Newspaper» analyzed the provisions of the Tax Code of Ukraine and explains who exactly must sign the declaration, when the signature of only the head is sufficient, and how to properly formalize the powers of an authorized person.

How the tax declaration can be submitted

According to paragraph 49.3 of article 49 of the Tax Code of Ukraine, unless otherwise provided by the Code, a taxpayer may submit a tax declaration:

• personally or through an authorized person;
• by means of electronic communication in electronic form in compliance with the requirements of the laws of Ukraine «On Electronic Documents and Electronic Document Management» and «On Electronic Identification and Electronic Trust Services».

The tax declaration is prepared in the form approved in the manner defined by the Tax Code, which is valid at the time of its submission. It must contain all mandatory details and comply with the requirements of the specific tax or fee.

Mandatory details defined by paragraph 48.3 of article 48 of the Tax Code include, in particular, the signatures of the taxpayer or officials specified by the Code, as well as the taxpayer’s seal — if available.

Who must sign the tax declaration

Subparagraph 48.5.1 of paragraph 48.5 of article 48 of the Tax Code establishes that the tax declaration of a legal entity must be signed by:

• the head of the taxpayer or an authorized person;
• a person responsible for maintaining accounting records and submitting the tax declaration to the controlling authority.

If the accounting is maintained directly by the head of the enterprise and he submits the declaration, the document is signed only by the head.

The authenticity of the tax reporting is confirmed by the handwritten signature of the authorized person on the paper document or a qualified or advanced electronic signature based on a qualified electronic signature certificate if the declaration is submitted electronically.

Where information about the head and authorized persons comes from

Articles 64 and 66 of the Tax Code provide that information about the head of a legal entity and other persons authorized to act on its behalf is obtained by controlling authorities from the Unified State Register of Legal Entities, Individual Entrepreneurs, and Public Formations through information interaction.

Who can act on behalf of the taxpayer

According to article 19 of the Tax Code, a taxpayer has the right to conduct matters related to tax payment both personally and through their representative. Personal participation does not exclude the right to use the services of a representative, just as the participation of a representative does not exclude the personal participation of the taxpayer.

Representatives are persons who can represent the legal interests of the taxpayer and conduct matters related to tax payment based on law or power of attorney. Such persons enjoy all rights established by the Tax Code for taxpayers.

According to article 246 of the Civil Code of Ukraine, a power of attorney on behalf of a legal entity is issued by its body or another person authorized to do so by the founding documents.

How to grant signing rights to another person

The Tax Code provides that the head determines and may change the list of authorized persons who have the right to sign, submit, and receive documents and information through the Electronic Cabinet on behalf of the taxpayer, as well as defines the scope of their powers.

If the right to sign electronic documents is delegated to another person, it is necessary to notify the controlling authority by submitting electronically a Notification on providing information regarding a qualified or advanced electronic signature based on a qualified electronic signature certificate.

This notification is submitted using form J1391105 in accordance with the Procedure for exchanging electronic documents with controlling authorities, approved by the order of the Ministry of Finance of Ukraine dated June 6, 2017, No. 557.

Conclusion

Thus, the tax declaration of a legal entity must contain the signature of:

• the head, whose information is entered in the Unified State Register, or a person authorized by him;
• the chief accountant or another person responsible for maintaining accounting records.

At the same time, the right of an authorized person to sign the declaration is formalized differently depending on the method of document submission:

• in paper form — by issuing a power of attorney by the head of the legal entity or another person authorized by the founding documents;
• in electronic form — by submitting to the controlling authority a Notification using form J1391105 granting the right to an electronic signature.

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