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Ministry of Justice of Ukraine

November 22, 2021

No. 1525/37147

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 22, 2021 No. 512

About approval of form and Procedure for the direction to monitoring body of the Notification on obtaining (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights to share in assets, the income or there arrived educations without the status of the legal entity

According to subitem 39-2.5.5 of Item 39-2.5 of Article 39-2 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:

form of the Notification on obtaining (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights to share in assets, the income or there arrived educations without the status of the legal entity;

Procedure for the direction to monitoring body of the Notification on obtaining (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights to share in assets, the income or there arrived educations without the status of the legal entity.

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 since January 1, 2022, but not earlier than day of its publication.

4. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

 

It is approved:

First Deputy Minister of digital transformation of Ukraine

 

A. Vyskub

Acting as Chairman of the State Tax Administration of Ukraine

E.Oleynikov

Chairman of the Public regulatory service of Ukraine

A. Kucher

Approved by the Order of the Ministry of Finance of Ukraine of September 22, 2021, No. 512

Procedure for sending to monitoring body of the Notification on obtaining (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights to share in assets, the income or there arrived educations without the status of the legal entity

1. This Procedure is developed according to subitem 39-2.5.5 of Item 39-2.5 of Article 39-2 of the Section I of the Tax code of Ukraine (further - the Code) for the purpose of determination of the basic organization-legal principles concerning sending to monitoring body of the Notification on obtaining (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights on share in assets, the income or there arrived educations without the status of the legal entity (further - the Notification).

2. Action of this Procedure extends to physical persons - residents and legal entities - residents.

3. Action of this Procedure is not applied if the controlled foreign company is the public company, requirements to which are established by subitem 39-2.4.2.2 of subitem 39-2.4.2 of Item 39-2.4 of Article 39-2 of the Section I of the Code.

4. In this Procedure terms are used in the values given in the Tax code of Ukraine (further - the Code).

5. Monitoring bodies according to the legislation not disclose information specified in the Notification on acquisition (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) by the resident in the foreign legal entity or property rights share in assets, the income or there arrived educations without the status of the legal entity.

6. Physical persons - residents and legal entities - residents shall direct the Notification within 60 days from the date of acquisition (the beginning of implementation of the actual control) or alienation of share (the termination of the actual control) of share in the foreign legal entity, property rights to share in assets, the income or there arrived educations without the status of the legal entity; the beginnings/terminations of implementation of the actual control over the foreign legal entity.

7. The notification goes to monitoring body in the main place of accounting of the physical person - the resident and to the main place of accounting of the legal entity - the resident.

Sending the Notification is performed by means of electronic communication electronically with observance of requirements of the Code, Law of Ukraine "About electronic confidential services" and the Law of Ukraine "About electronic documents and electronic document management".

8. In case of acquisition/alienation of share in the foreign legal entity, property rights to share in assets, the income or there arrived educations without the status of the legal entity; the beginnings/terminations of implementation of the actual control over the foreign legal entity concerning share in assets, the income or profit of several persons Notification moves concerning each person separately.

9. After receipt in monitoring body of the Notification processing of the Notification according to requirements of the paragraph of the tenth Item 42.6 of Article 42 of Chapter 1 of the Section II of the Code is electronically performed.

10. The bases for refusal in adoption of the Notification by monitoring body is:

absence of the taxpayer - the controlling person on accounting in monitoring body;

receipt of information from the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming about state registration of the termination of the legal entity or physical person entrepreneur;

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