ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 14, 2020 No. 764

About approval of form and Procedure for filling of the Report by the countries of the international group of companies

According to subitem 39.4.11 of Item 39.4 of Article 39 of the Section I of the Tax code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve enclosed:

report form by the countries of the international group of companies;

Procedure for filling of the Report by the countries of the international group of companies.

2. In accordance with the established procedure to provide to department of the international taxation:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. To provide to the State Tax Service till July 1, 2021 promulgation on the official web portal of the State Tax Administration of Ukraine of XML report scheme by the countries of the international group of companies for taxpayers who submit such reporting according to the Tax code of Ukraine.

4. This order becomes effective from the date of its official publication.

5. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

Approved by the Order of the Ministry of Finance of Ukraine of December 14, 2020 , No. 764

The report by the countries of the international group of companies

See the Report by the countries of the international group of companies

Approved by the Order of the Ministry of Finance of Ukraine of December 14, 2020, No. 764

Procedure for filling of the Report by the countries of the international group of companies

I. General provisions

1. This Procedure determines procedure for filling and representation to the State Tax Administration of Ukraine of the Report by the countries of the international group of companies (further - the Report).

2. For the purposes of this Procedure the terms "Multilateral Agreement CbC", "Agreement of QCAA", "international group of companies" (further - MSC), "mother company of the international group of companies", "the authorized participant", "the member of the international group of companies" are used in the values determined by subitems 14.1.10-2, 14.1.10-3, 14.1.103-1, 14.1.113-3, 14.1.254-1 and 14.1.254 - 2 Items 14.1 of Article 14 of the Section I of the Tax code of Ukraine (dalee-Kodeks), the term "international agreements" is used in the value determined by Item 14.4 of Article 14 of the Section I of the Code respectively.

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