The Chairman of the Committee S. Teriokhin declared that the Bill (Reg. No. 2582) specifies the terms for taxpayers to submit tax accounts and other tax documents in electronic form. Pursuant to the Bill, by a voluntary decision of tax or duty payers, tax accounts can be submitted to the supervisory body in electronic form.
For this purpose, a central (governing) agency of the supervisory body guarantees free supply of tax payers with special software and enhanced certificates of electronic keys for submittal of tax accounts in electronic form.
The Bill envisages foundation of an accredited key certification centre authorized to issue enhanced certificates of electronic keys to the individuals submitting tax accounts in electronic form.
The Committee members stated that effective tax legislation of Ukraine did not oblige tax payers to submit tax accounts in electronic form.
The Committee members also stated that "international tax practice envisages that tax accounts shall be submitted at no charge. Many countries offer issue of keys, software, Internet installation and network maintenance at no charge".