General Consultation of the State Tax Service: Facsimile on primary documents and reporting – allowed or not?

Автор: admin_dev
General Consultation of the State Tax Service: Facsimile on primary documents and reporting – allowed or not?

The order (GTC №1047) established the STS’s position on the main issues related to the use of a facsimile signature. The STS considers the use of facsimile by taxpayers to be unacceptable both when preparing tax reports and when issuing tax invoices.

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Зміст статті:

State Tax Service Consultation Regarding Facsimile

Order of the State Tax Service of Ukraine dated 22.11.2012 No. 1047 “On approval of the General Tax Consultation on the application of facsimile when drawing up primary documents, accounting and tax reporting”

By the order (GTC №1047) the STS’s position on the main issues related to the use of a facsimile signature is established. The STS considers the use of facsimile by taxpayers to be unacceptable both when preparing tax reports and when issuing tax invoices.

Officials of the STS also do not have the right to use facsimile in a tax notice-decision, tax demand, order, or notice to conduct an inspection.