The Ministry of Revenue & Duties elucidates
The Main Office of the Ministry of Revenue & Duties in Ukraine informs that in case of registration details being changed (officials in charge, fiscal address, including that within one administrative district), a taxpayer should obtain enhanced public key certificates to be used by the officials delegated the right to sign documents, and re-conclude the agreement on recognition of electronic documents before filing next reports electronically.
If the agreement on recognition of electronic signatures is concluded electronically, then an encrypted digital signature of a taxpayer and officials of the latter is imported to the database of certificates along with the said agreement. Thus, to make it possible to import a new digital signature to the certificate database, it is necessary to renew the contract.
It is worth noting that according to the instruction specifying how to draft and submit tax documents electronically via telecommunications, what is set forth in the directive of the State Tax Service of Ukraine dd. 10.04.2008 №233 on submitting fiscal reports electronically, a taxpayer can send tax documents to the revenue & duties body through telecommunication channels, however, the taxpayer can do it electronically if only the agreement on recognition of electronic documents has been concluded with the revenue body, and valid public key certificates have been generated and issued by the approved digital signature certification authority.
