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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 4, 2020 No. 1054

About approval of the Notification procedure of nonresidents about capture on accounting as taxpayers

According to Item 64.5 of article 64 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the Notification procedure of nonresidents about capture on accounting as taxpayers which is applied.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 4, 2020 , No. 1054

The notification procedure of nonresidents about capture on accounting as taxpayers

1. This Procedure determines the notification mechanism tax authorities of nonresidents (foreign law companies, the organizations) about capture on accounting as taxpayers.

2. GNS will promulgate on own official website data on registration of nonresidents as taxpayers no later than the next working day after statement them on accounting.

3. In case of registration of nonresidents as taxpayers in tax authorities it agrees to the applications and documents submitted by them, certain Item 64.5 of article 64 of the Tax Code of Ukraine (further - the Code), to such nonresidents no later than the next working day from the date of capture in the main place of accounting goes for accounting the certificate of capture on accounting according to Item 64.3 of article 64 of the Code (is issued).

4. If registration of the nonresident is performed according to the decision of tax authorities based on the inspection statement according to paragraphs to the twelfth and thirteenth Item 64.5 of article 64 of the Code without statement for capture on accounting and receipts of objection to the inspection statement, to such nonresidents goes the notification on capture on accounting as taxpayers (further - the notification) in form according to appendix (is issued).

5. The notification contains the following data:

the tax number of the nonresident in the territory of Ukraine issued by the relevant tax authority in case of registration;

full name of the nonresident;

location of the nonresident;

the name of tax authority where the nonresident as the taxpayer stays on the registry;

date and number of registration of the taxpayer;

date and number of the act (reference) by results of check of activities of the nonresident through separate divisions, including permanent mission in Ukraine without registration in tax authority.

Fields for introduction of information and data concerning the nonresident - the taxpayer are filled in the Ukrainian and English languages.

The notification is signed by the head (deputy manager) of tax authority (authorized person) and sealed by corresponding.

6. The notification goes (is issued) by method which allows to determine the fact of its delivery, date of delivery, and also person who is handed the notification.

7. If the separate division of the nonresident (including permanent mission in Ukraine) stays on the registry in tax authority and submitted the application for desire to receive documents through electronic office, the notification goes by rules and to the terms determined by Item 42.4 of article 42 of the Code with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" by the direction of the document in electronic office with simultaneous departure to separate division of the nonresident to the address of its e-mail of information on document type, date and time of its sending to electronic office.

8. If the separate division of the nonresident (including permanent mission in Ukraine) does not stay on the registry in tax authority and/or did not submit the application for desire to receive documents through electronic office, the notification goes to separate division of the nonresident (including to permanent mission in Ukraine), to the representative of the nonresident in the territory of Ukraine, data on whom are specified in the inspection statement (further - the authorized representative), to the address (the location, the tax address) of separate division or the authorized representative by the registered mail with the assurance of receipt or is handed personally on receipt to the authorized representative.

9. Notifications which according to article 42 of the Code are sent and handed to separate division of the nonresident (including to permanent mission in Ukraine) to the authorized representative, are considered directed and handed to the nonresident.

10. If the notification cannot be handed to separate division of the nonresident (including to permanent mission in Ukraine) or to the authorized representative due to the lack on the location, refusal to accept the notification, by not finding of the actual location (location) of separate division of the nonresident (including permanent mission in Ukraine) or the authorized representative or for other reasons, after obtaining from the operator of mail service of the document on not delivery of the notification with indication of not delivery reason the tax authority sends the notification to the nonresident.

In that case the notification goes as the international registered mailing with the assurance of receipt.

11. If with the state where the nonresident is registered, post exchange is not established, the tax authority could not establish the location of the nonresident or the international mailing with the notification is not handed, the GNS tax authority directs information on the held events provided by Items 8 and 10 of this Procedure or on impossibility of their carrying out, the documents confirming such information, and notifications. GNS together with the cover letter sends the notification to competent authority of the state in which the nonresident is registered, with request to hand it to the corresponding nonresident.

GNS informs the relevant tax authority on sending the notification, receipt of delivery confirmation and/or letters from competent authority of the state in which the nonresident, with provision of copies of the relevant documents is registered.

Appendix

to the Procedure

The notification on registration of the nonresident as the taxpayer

See Appendix (8Kb In original language)

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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