ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 30, 2020 No. 820

About approval of the Procedure for consideration of the application (case) on the procedure of mutual coordination and requirements to the statement

According to subitem 108-1.1.4 of Item 108-1.1 of Article 108-1 of the Section II of the Tax code of Ukraine, 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 the Procedure for consideration of the application (case) on the procedure of mutual coordination and the requirement to the statement which is applied.

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

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.

Approved by the Order of the Ministry of Finance of Ukraine of December 30, 2020, No. 820

Procedure for consideration of the application (case) on the procedure of mutual coordination and requirement to the statement

I. General provisions

1. This Procedure developed according to subitem 108-1.1.4 of Item 108-1.1 of Article 108-1 of the Section II of the Tax code of Ukraine (further - the Code), determines requirements to the statement for consideration of the case on the procedure of mutual coordination (further - the Statement) competent authority of Ukraine, procedure for consideration of the application and consideration of the case on the procedure of mutual coordination provided by international treaties of Ukraine on avoidance of double taxation (further - the international agreements).

2. The procedure of mutual coordination can be carried out on initiative:

persons (the resident or the nonresident), if such person believes that as a result of action or the decision of monitoring body of Ukraine or appropriate authority of other country it is exposed or will be exposed to the taxation which does not correspond to provisions of the international treaty;

monitoring body for the purpose of ensuring unambiguity or elimination of disagreements in interpretation and/or application of provisions of the international treaty;

competent authority of foreign state with which the international treaty is signed.

By also monitoring body the procedure of mutual coordination, for the purpose of carrying out consultations concerning avoidance of double taxation in the cases which are not covered directly by provisions of the international treaty can be initiated.

Penalty fee and penalties are not consideration subject of the procedure of mutual coordination.

3. Competent authority of Ukraine according to subitem 108-1.1.3 of Item 108-1.1 of Article 108-1 of the Section II of the Code is the Ministry of Finance if other is not provided by the existing international treaty, or the body authorized by it.

4. The decision on delegation of power concerning holding procedure of mutual coordination affirms the order of the Ministry of Finance.

5. The right to filing of application arises provided that such right is provided by the existing international treaty.

II. Requirements to the statement for consideration of the case on the procedure of mutual coordination

1. The application is submitted by the taxpayer to the Ministry of Finance in state language.

If the international treaty provides that competent authority of Ukraine is GNS, the Application is submitted by the taxpayer to GNS. The statement shall contain such information:

the name of the taxpayer (in case of physical person - surname, name, middle name (in the presence));

tax number (code on EGRPOU of the taxpayer or registration (accounting) taxpayer number which is appropriated by monitoring bodies or registration number of accounting card of the taxpayer - for physical person), or series (in the presence) and passport number of physical person (series (in the presence) and passport number - for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport);

if payer is the resident or the nonresident who is on tax accounting - the name of monitoring body in which the taxpayer stays on the registry;

the location (in case of physical person - the registered residence), the address for correspondence (post, electronic);

tax period (periods) which the Statement concerns;

the description of the circumstances testimonial of possibility of violation of the rights of the taxpayer following from the international treaty with factual statement, calculations, origins of the corresponding bases and essence of questions which shall be solved during procedure of mutual coordination;

the reference to specific provision of the existing international treaty, interpretation and/or application of which shall form subject of the procedure of mutual coordination;

about the appeal fact in administrative or legal process of decisions of monitoring bodies or authorized bodies of other agreeing jurisdiction at the time of the address, including stage at which there is such appeal;

other important information which concerns questions which shall be solved during procedure of mutual coordination.

GNS notifies the Ministry of Finance on receipt of the Statement within 10 working days from the date of its registration with the description of the facts of the case.

2. Together with the Statement the taxpayer represents to competent authority:

the copies of documents confirming the facts and circumstances of the taxpayer stated in the Application, including the copy of tax declarations and tax notifications decisions;

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