DISPUTED PROVISIONS OF THE UKRAINE’S LEGISLATION ON THE REGISTRATION OF FOREIGNERS AND PERSONS WITHOUT CITIZENSHIP IN THE STATE REGISTRY OF INDIVIDUAL TAXPERS

Abstract

The article analyzes the problem of accounting for foreigners and stateless persons (including refugees) which are refuse to accept the registration number of the taxpayer’s account card, because of their religious beliefs. The author points out the unresolved problem of the possibility of accounting for foreigners and stateless persons, including refugees which are refuse to accept the registration number of the taxpayer’s account card, because of their religious beliefs. The main problems of registration of foreigners and stateless persons who, according to their religious beliefs, refuse to accept the registration number of the taxpayer account card, are given.The author noted that insufficient attention was paid to the mentioned issue in the domestic constitutional-legal scientific literature. The article draws attention to foreign and domestic scholars whose work has concerned the legal status of refugees to some extent. It has been stated that it is not possible today to exercise the right of foreigners and stateless persons to refuse to accept the registration number of the taxpayer’s account card. The author substantiated the proposals for solving this problem by the lawmaking or by repealing the illegal provisions in the court. The list and analysis of the main national legal acts in the sphere of ensuring the possibility of accounting for foreigners and stateless persons, who, due to their religious beliefs, refuse to accept the registration number of the taxpayer’s registration card in Ukraine, is presented.The author concludes that the norms of paragraph 4 of Section I, paragraphs 1, 2 of Section II, paragraph 1 of Section IV of the Regulation on the Registration of Individuals in the State Register of Individuals Paying Taxes, approved by the order of the Ministry of Finance of Ukraine dated September 29, 2017 No. 822, restrict the ability to account for aliens and stateless persons which are refuse to accept the registration number of the taxpayer’s registration card and have informed the appropriate supervisory authority, because of their religious beliefs, and they are illegal and do not meet a legal act of higher legal force, namely the Tax Code of Ukraine.These rules also restrict foreigners and stateless persons (including refugees) who, because of their religious beliefs, refuse to accept the registration number of a taxpayer account in exercising their rights, in particular, the right to register with the State Register of Individual Taxpayers and have leads to indirect discrimination on the basis of nationality, and also have violates the principle of equality enshrined in Article 24 of the Constitution of Ukraine. It is advisable to resolve this conflict of law by the lawmaking or by abolishing unlawful provisions in the court.