An individual uses his own QES to sign reports as a self-employed person: is there a violation?
We remind our readers that electronic document management <; em>between the taxpayer and the regulatory authority iscarried outin accordance with the norms Tax Code of Ukraine (hereinafter – TCU), laws of Ukraine dated May 22, 2003 No. 851-IV “On electronic documents and electronic document management” and dated 10/05/2017 No. 2155-VIII “On electronic trust services” without concluding an appropriate agreement (para. .first clause 42.6 NKU).
In accordance with st. 1 section I of Law No. 851author of the electronic document – This is the individual or legal entity that created the electronic document. Subjects of electronic document management (hereinafter referred to as EDMS) – author, subscriber, addressee and intermediary acquiring the rights and obligations provided for by law in the process of electronic document management.
The taxpayer becomes an EDMS after sending the first electronic document in the established format to the regulatory authority in compliance with the requirements of the laws of Ukraine No. 851 and No. 2155. (paragraph three of clause 42.6 NKU).
The procedure for exchanging electronic documents with regulatory authorities has been approved Order of the Ministry of Finance dated 06.06.2017 No. 557 (hereinafter – Order No. 557), defines the main organizational and legal basis for the exchange of electronic documents between EDMS (clause 1 of section I of Order No. 557).
The author creates electronic documents within the time frame and in accordance with the procedure established by law for relevant documents in electronic and paper form, indicating all responsibilities. details and using a qualified electronic signature (hereinafter referred to as CEP) or seal, guided by Order No. 557 (clause 2 of section II of Order No. 557).
In accordance with p. Section 2 II of Order No. 557The creation of an electronic document is completed by imposing on it the EPC of the subscriber(s) and a seal (if any).The author has the right to receive a qualified electronic trust service from any qualified provider of electronic trust services.
KEP– an advanced electronic signature, which is created using the CEP tool and is based on a qualified public key certificate (p. 23 Part 1 of Article 1 of Law No. 2155).
Public Key Certificate – an electronic document certifying that a public key belongs to an individual or legal entity, confirms its identification dataand/or provides the opportunity to authenticate a website (Clause 38 of Part 1 of Article 1 of Law No. 2155).
Individual who received the CEPany qualified provider of electronic trust services, in accordance with the procedure specified by law, can use it to submit reports electronically as a self-employed person(individual – entrepreneur, individual carrying out independent professional activities).
About this reported State Tax Service Directorate in Chernivtsi region.