Administration of the president of Ukraine
Metropolitan of Kyiv and All Ukraine
To the letter of the Administration of the president of Ukraine 31.12.2010 № 03-01/3276
The Ministry of Finance of Ukraine in fulfillment of the commission of the Cabinet of Minsiters of Ukraine of 06.01.2011 № 37/1/1-11 to the letter of the Administration of the President of Ukraine of 31.12.2010 № 03-01/3276 as for taking into account of the proposition of the Primate of the UOC Metropolitan of Kyiv and All Ukraine concerning the alternative form of record of taxpayers, who refuse to accept their identification numbers of the taxpayer registration card, reports the following.
In the Taxation Code of Ukraine of 02.12.2010-VI the allowances are made for the proposition of His Beatitude Volodymyr, expressed in the letter of 16.11.2010 № 1671.
Thus, in the Code the provision is made for the alternative form of record of the physical persons taxpayers, refusing to accept their registration number of the record card and recording the persons mentioned by the name, surname and patronymic, and the number of passport in a separate register of the State record of the taxpayers. These provisions allow keeping the right for the physical persons-taxpayers to reject the registration number of the taxpayer record card for religious convictions.
At the same time, in fulfillment of clause 4 chapter XIX «Final provisions» of the Code the work with the religious organizations concerned continues regarding the issue considered, and in the term before December 31, 2011, as the Code stipulates for, the propositions will be introduced to the Verkhovna Rada of Ukraine as for the alternative form of recored of the physical persons, refusing to accept the identification numbers for religious convictions (registration number of the taxpayer record card).
First Deputy Minister of Finance of Ukraine