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Ministry of Justice of Ukraine

February 24, 2021

No. 234/35856

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 15, 2020 No. 772

About approval of the Procedure for conducting check of monitoring body in connection with refusal by the foreign company of the status of the tax resident of Ukraine

According to subitem 133.1.5 of Item 133.1 of Article 133 of the Section III of the Tax code of Ukraine, Item 3 of the Section II of "Final provisions" of the Law of Ukraine of January 16, 2020 "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation" 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 to No. 466-IX:

1. Approve the Procedure for conducting check of monitoring body in connection with refusal by the foreign company of the status of the tax resident of Ukraine.

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

4. 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.

Minister

S. Marchenko

 

It is approved:

Acting as Chairman of the Public regulatory service of Ukraine

 

A. Miroshnichenko

Chairman of the State Tax Administration of Ukraine

A. Lyubchenko

Approved by the Order of the Ministry of Finance of Ukraine of December 15, 2020, No. 772

Procedure for conducting check of monitoring body in connection with refusal by the foreign company of the status of the tax resident of Ukraine

I. General provisions

1. Conducting check of monitoring body in connection with refusal by the foreign company of the status of the tax resident of Ukraine (further - check in connection with refusal by the foreign company of the status of the tax resident of Ukraine) is form of tax control concerning recognition by taxpayers - residents of legal entities who are created according to the legislation of other countries (the foreign companies) and take place of effective management in the territory of Ukraine.

2. In connection with refusal by the foreign company of the status of the tax resident of Ukraine it is performed according to provisions of Chapter 8 of the Section II of the Tax code of Ukraine (further - the Code) taking into account the features determined by subitem 133.1.5 of Item 133.1 of Article 133 of the Section III of the Code, provisions of the existing international treaties of Ukraine which regulate the tax matters and this Procedure.

3. In connection with refusal by the foreign company of the status of the tax resident of Ukraine it is performed in case of submission by the foreign company of the declaration of abandonment of the status of the tax resident of Ukraine to the central executive body realizing the state tax policy in the form approved by the central executive body which provides forming and realizes the state financial policy, and according to subitem 78.1.7 of Item 78.1 of Article 78 of Chapter 8 of the Section II of the Code.

4. Check in connection with refusal by the foreign company of the status of the tax resident of Ukraine is documentary unscheduled inspection according to Article 75 of Chapter 8 of the Section II of the Code.

5. In the presence of the bases determined by Item 3 of this Section, the head (his deputy or the authorized person) of monitoring body in the place of accounting of the foreign company makes the decision on conducting check in connection with refusal by the foreign company of the status of the tax resident of Ukraine which is drawn up by the order.

II. Receipt of information necessary for establishment (determination) of the place of effective management in the territory of Ukraine

1. For the purpose of establishment (determination) of the place of effective management in the territory of Ukraine of the legal entities formed according to the legislation of other countries (the foreign companies), monitoring bodies in the place of accounting of the foreign company have the right to make the written request to such legal entities (the foreign companies) concerning observance or accomplishment of conditions on the foreign company or its types of activity.

2. Legal entities who are formed according to the legislation of other countries (the foreign companies) and take place of effective management in the territory of Ukraine (further - taxpayers), shall provide to officials of monitoring body in the place of accounting of the foreign company information on the separate written request (concerning observance or accomplishment of conditions of the foreign company or its types of activity) in the terms determined by Item 73.3 of Article 73 of Chapter 7 of the Section II of the Code.

3. Monitoring bodies use information which contains data which can confirm observance or accomplishment of conditions on the foreign company or its types of activity which give the chance to recognize (to consider) the foreign company taking place of effective management in the territory of Ukraine, in particular:

information (materials and data of monitoring bodies and the tax information obtained according to Article 73 of Chapter 7 of the Section II of the Code;

information obtained from competent authorities of foreign states according to the existing international treaties of Ukraine on avoidance of double taxation and/or the international treaties providing exchange of tax information;

any public information on the possible facts of observance or accomplishment of conditions of the foreign company or its types of activity which give the chance to recognize (to consider) the foreign company taking place of effective management in the territory of Ukraine;

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