Individuals – taxpayers are required to submit to the supervisory authority information about changes in their data. How to do it right?
Application form No. 5ДР
Changes to the data entered in the registration card of a natural person – taxpayer, must be made within one month from the date of such changes. To do this, you must submit an application to make changes to the State Register of Individuals – Taxpayers on the form No. 5ДР (hereinafter – the Application):
- an individual submits the Application in person or through a representative to the tax authority at their tax address (residence);
- an individual who are temporarily outside the settlement of residence, submit these applications in person or through a representative to any tax authority;
- individuals can submit an application using the services of the User’s Account https://cabinet.tax.gov.ua.
If the Application is submitted through a representative, it is necessary to present an identity document and a document proving the identity of the principal, or a photocopy (with a clear image). You should also present a notarized power of attorney for the procedure of changing the data on an individual in the State Register (returned upon presentation) and a copy.
To fill in the Application, the data of the identity document and other documents confirming the changes of such data are used (items 2, 3 of Chapter IX of Regulation No. 822).
There is no information on registration of residence
If the identity documents do not contain information on the registration of the person’s place of residence/stay or such information is entered into the contactless electronic medium, which is implanted in the specified documents, the person presents:
1) a certificate of entry of information into the Unified State Demographic Register (hereinafter – the Register) and issued documents, drawn up in the form of an extract from the Register;
2) a certificate of registration of the place of residence/stay of the person, issued by the registration body, if after the formation of the extract from the Register the data on the place of residence have changed;
3) a certificate of registration of an internally displaced person or a certificate confirming the whereabouts of citizens of Ukraine living in the temporarily occupied territory or relocated from it (subitem 3, item3, Chapter III of Regulation No. 822).
Deadline for changes
Changes to the State Register of Individuals – Taxpayers (hereinafter – the State Register) must be made within three working days from the date of submission of the Application by the individual to the tax authority at the tax address (place of residence).
If you apply to any tax authority, the term for making changes to the State Register may be extended to five working days (item 4 of Chapter IX of Regulation No. 822).
If inaccurate data or errors are found in the submitted Application, an individual may refuse to make changes and/or issue a document certifying registration in the State Register (item 5, Chapter IX of Regulation No. 822).
