According to the law, copies of tax notices and other documents that the tax authority sends to the taxpayer will be displayed in the electronic cabinet.

The document stipulates that the controlling body must correspond with taxpayers who have submitted a statement of desire to receive documents through the electronic office. To do this, taxpayers must submit a statement of desire to receive documents through the electronic office.

In addition, the requirement for the taxpayer to submit an application to join the agreement on the recognition of electronic documents has been abolished.

Instead, automatic registration of documents received from the taxpayer in the electronic cabinet is introduced.

It is stipulated that the electronic cabinet should contain data on the amount and date of approval of the monetary obligation determined by the supervisory authority.

It also simplifies the mechanism of proving the taxpayer's absence of fault due to a technical failure in the electronic cabinet, in particular, eliminates the need to confirm the technical administrator and / or methodologist the fact of technical failure, methodological or technical errors;

Please note that the law abolishes the obligation to keep an income book for self-employed persons 1 and 2 groups of simplified and 3 groups who are not VAT payers.

Thus, the new provisions of the law stipulate that: “296.1.1. Individuals - entrepreneurs - payers of the single tax of the first and second groups and payers of the single tax of the third group, who are not payers of value added tax, keep records in any form by monthly reflection of income.

Previously, this paragraph looked like this: “296.1.1. Single taxpayers of the first and second groups and single tax payers of the third group (individuals - entrepreneurs), who are not value added tax payers, keep the Income Book by daily, based on the results of the working day, reflection of income received. The form of the income book, the procedure for its maintenance are approved by the central body of executive power, which ensures the formation and implementation of public financial policy. For registration of the Book of income accounting, such single tax payers shall submit to the controlling body at the place of registration a copy of the Book, in case of choosing the method of keeping the Book in paper form ”.

Thus, the requirement of mandatory registration of the book of income and expenses is also abolished.

We remind you that the Rada supported this law in the first reading at the end of December last year. Then 299 people's deputies voted for it.