- Taxpayers do not need to certify copies of documents when submitting them in scanned form in PDF, PNG, or JPG format as attachments to the Notification with the corresponding electronic signature and stamp (if available).
- The list of documents required for the consideration of registration issues by the regional commission is specified in the Order of the Ministry of Finance dated 12.12.2019 No. 520.
- Written explanations and copies of documents must be submitted electronically to the tax authorities in accordance with the laws on electronic documents and electronic trust services.
- Electronic signatures are used for the identification of the author of an electronic document.
- A qualified electronic signature has the same legal force as a handwritten signature and is presumed to be equivalent to it.
- A qualified electronic stamp is presumed to ensure the integrity and authenticity of the associated electronic data.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
