Pursuant to par. 70.5, art. 70, chapter ІІ of the Tax Code of Ukraine, and par.1,  chapter VII of the regulation on registration of natural persons – taxpayers, approved by Resolution of the Ministry of Revenue and Duties of Ukraine dd.10.12.2013, No.779 (hereinafter – the Regulation), a natural person, irrespective of age (both a resident and non-resident), without a registration card – a TIN card (hereinafter – the registration card), not included into the public register, is liable to submit, either in person or by proxy, the registration application - filled-in form No.1ДР, to the supervisory authority, which is regarded also as an application for registration in the public register, and present the document to prove the identity, the press-office of the HO of the NFS in Ternopyl oblast reports.

Registration card applications of individuals under the age of sixteen or minors who have not yet got a passport, are to be submitted by one of the parents (adopter, guardian, trustee) presenting the child's birth certificate and the identity document  that proves the identity of one of the parents  (adoptive parent, guardian, trustee) (par. 5, chapter VII of Regulations (par. 5, chapter VII of the Regulation).

A document certifying that a relevant record was made in the public register is to be given within five working days, upon request of an individual, proxy or authorized person, to the supervisory authority at the place of dwelling or the place of business of a natural person or the location of a taxation object (par. 10, chapter VII of Regulations).

Importantly, individuals - citizens of Ukraine, who do not have permanent residence in Ukraine or temporarily stay away from the place of their residence or business, location of another object of taxation, may apply for issuing the document certifying that a relevant record was made in the public register of natural persons – taxpayers, to any supervisory authority, regardless of their place of residence or staying or absence of such registration.