The Order of the Ministry of finance of Ukraine (hereinafter – the Ministry) dated 06.11.2012 N 1146 "On amendments to the Order of taxpayers registration" (hereinafter - the Order) came into force on December 24, 2012. The document was approved by the Ministry due to implementation of the Law of Ukraine "On amending some laws of Ukraine related to Registration of legal entities and individual entrepreneurs" on May 24, 2012 N 4839-VI.

 Registration of legal entities, as taxpayers at the state tax service shall be confirmed by an extract from the Unified State Register of legal entities and individual entrepreneurs (hereinafter - USR).

 Previously, only the taxpayer registration certificate under the form N 4-OPP (hereinafter - the 4-OPP certificate) was deemed as the document that confirmed taxpayer registration of entrepreneurs.

The 4-OPP certificate is replaced by the relevant entry at the extract from the USR containing registration date and number, identification code and name of the tax department.

However, the 4-OPP certificate was not completely abolished, as it shall be issued to taxpayers, whose details are not included in the USR in case of specific features of their state registration, which includes registration of joint-cooperation agreements and property management agreements.