The new order of taxpayers facsimile

In order to form a unified approach to the application of tax law, the Order of 22.11.2012 N 1047 the State Tax Service has approved summarizing tax advice on the use of the folding facsimiles of primary documents, documents, accounting and tax reporting.

In the consultation, it was noted that the requirements of the Tax Code of Ukraine taxpayer has no right to use the facsimile when signing tax returns and / or calculations, and therefore, the tax statements have been prepared in violation of Art. 48 of the Tax Code, is not considered a tax return, except as required in § 46.4. 46 of the Tax Code.

Also analyzed the normative - legal framework, STI has explained that the taxpayers when you make a tax invoice shall not use facsimile signature reconstruction.

Use in transactions fax recreate signature by means of mechanical or other copy, electronic signature or other numeric equivalent of a handwritten signature is allowed in cases established by law, other acts of civil law or by written agreement of the parties, which shall include samples of the corresponding analog handwritten signatures. Standards legislation does not contain provisions relating to the right of officials to use GNS fax recreate signature on the message-solving, tax regulations, order and direction of the check (in part 3. 207 of the Civil Code).