Tax and accounting insights for Ukraine
11.05.24
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Is it possible to use an official's QES to submit an individual's property declaration

Can a qualified electronic signature certificate obtained by an official (director, chief accountant, authorized person) of a legal entity be used to submit a tax return on the property status and income of a natural person in electronic form?

In accordance with clause 52, part 1, article 1 of the Law of Ukraine No. 2155-VIII "On Electronic Identification and Electronic Trust Services" dated October 05, 2017 (hereinafter - Law No. 2155), an electronic signature certificate is an electronic certificate that links the public key of an electronic signature to an individual and confirms at least the surname, name, patronymic (if any) or pseudonymization of such a person.

Paragraph 11 of part one of Article 1 of Law No. 2155 defines electronic identification as the process of using a person's identification data in electronic form that uniquely identifies an individual, legal entity or an authorized representative of a legal entity.

It should be noted that taxpayers independently determine the means of electronic communication used to create and submit tax reports in electronic form.

Thus, users of the information and communication system "Electronic Cabinet" (hereinafter - the "Electronic Cabinet"), after passing electronic identification using a qualified electronic signature, have the opportunity to log in to the Electronic Cabinet as an "official" or "individual".

Depending on the selected type of person who logs in to the Electronic Cabinet, the user of the Electronic Cabinet is offered services and facilities provided for the personal cabinet of a legal entity or for the personal cabinet of an individual.

In particular, the personal account of an individual provides for the possibility of filing a tax return on the property status and income of an individual using a qualified electronic signature certificate obtained by an official (director, chief accountant, authorized person) of a legal entity.

Category 129.03 "STAR"

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