Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Registered by

Ministry of Justice of Ukraine

February 23, 2021

No. 230/35852

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 15, 2020 No. 774

About approval of the Procedure for conducting check of activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body

According to Item 64.5 of Article 64 of the Section II 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 to 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 activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body which is applied.

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. 774

Procedure for conducting check of activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body

I. General provisions

1. Conducting check of activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body (further - check of activities of the nonresident without registration in monitoring body) is form of tax control of establishment of signs of conducting economic activity by the nonresident in the territory of Ukraine through separate divisions or through permanent mission (in particular, by implementation of activities by the resident of Ukraine for the benefit of the nonresident) without statement of the corresponding nonresident on tax accounting.

2. Activities of the nonresident without registration in monitoring body are 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 14.1.193 of Item 14.1 of Article 14, Item 64.5 of article 64 of the Code, provisions of the existing international treaties of Ukraine which regulate the tax matters, and this Procedure.

3. Activities of the nonresident without registration in monitoring body are performed in the presence of the bases determined by subitem 78.1.22 of Item 78.1 of Article 78 of Chapter 8 of the Section II of the Code.

Checks concerning nonresidents (the foreign companies, the organizations) performing economic activity in the territory of Ukraine and which shall get registered according to the procedure stipulated in Item 64.5 Articles 64 of Chapter 6 of the Section II of the Code and which did not fulfill requirements of paragraph one of Item 60 of the subsection 10 "Other Transitional Provisions" of the Code and concerning their separate divisions, including permanent missions staying on the registry can be appointed since July 1, 2021.

4. Check of activities of the nonresident without registration in monitoring body is documentary unscheduled inspection, according to Article 75 of Chapter 8 of the Section II of the Code.

II. Decision making about conducting check of activities of the nonresident without registration in monitoring body

1. In the presence of the bases determined by Item 3 of the Section of 1 this Procedure, the head (his deputy or the authorized person) of monitoring body makes the decision on conducting check of activities of the nonresident without registration in monitoring body which is drawn up by the order.

2. For decision making about conducting check of activities of the nonresident without registration in monitoring body reasonable offers on need of its carrying out are drawn up by the report (conclusion) signed by the head of the relevant structural division who has information which can form the basis for carrying out documentary unscheduled inspection according to the current legislation.

The report (conclusion) is provided for consideration of the head (his deputy or the authorized person) of body of GNS who makes the decision on feasibility of conducting such check and determines division which will perform (to head) this check, to be responsible for its organization.

The decision on conducting check of activities of the nonresident without registration in monitoring body is drawn up by the order which is signed by the head (his deputy or the authorized person) of body of GNS.

III. Receipt of information necessary for establishment of the facts of conducting economic activity by the nonresident through permanent mission in the territory of Ukraine, according to requirements of subitem 14.1.193 of Item 14.1 of article 14 of the Code, without statement on tax accounting

1. Monitoring bodies for the purpose of establishment of the facts of conducting economic activity by the nonresident through permanent mission in the territory of Ukraine use the tax information obtained according to Article 73 of Chapter 7 of the Section II of the Code, in particular, but not only:

information which is obtained from taxpayers and tax agents, including information containing in tax declarations, calculations, other reporting documents;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.