of February 2, 2022 No. 73
About approval of the Procedure for submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added, and sendings the decision by results of its consideration
According to Item 56.24 of article 56 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
Approve the Procedure for submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added, and sendings the decision by results of its consideration who is applied.
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 2, 2022 , No. 73
1. This Procedure determines the procedure of submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added constituted according to article 58-1 of the Tax Code of Ukraine (further - the tax notification), and also the directions of the decision of GNS by results of its consideration.
2. Action of this Procedure is not applied to submission of the claim to the tax notification (further - the claim) and the directions of the decision by results of its consideration if the international treaty of Ukraine with the country of nonresident person determines procedure for submission of such claims and sending the decision by results of their consideration.
3. The claim is submitted by nonresident person personally or his representative in GNS through competent authority of foreign state in writing means of mail service within 90 calendar days following behind day of receipt of the tax notification by nonresident person.
4. Day of receipt of the tax notification by nonresident person is date of informing nonresident person by competent authority of foreign state concerning emergence of obligation at it to be registered by the taxpayer on value added and the responsibility provided in case of making by it without registration by the taxpayer for value added according to article 208-1 of the Tax Code of Ukraine of transaction on delivery on customs area of Ukraine of electronic services to the physical persons which are not registered by taxpayers on value added.
5. The claim shall include the following information:
full name, identification (registration, accounting) number (code) in country of incorporation, the residence or stay, the e-mail address (in the presence) nonresident person who makes the complaint;
the name of monitoring body to which the claim is addressed;
the name of competent authority of foreign state which performs sending the claim;
details of the appealed tax notification;
the bases on which the appealed tax notification, the facts of the case which, according to nonresident person, are established by monitoring body incorrectly or are not established in general;
reasons for disagreement of nonresident person with the tax notification with reference to legislation regulations;
requirements and the petition of nonresident person who makes the complaint;
data on appeal of the tax notification in court;
the list of documents which are attached to the claim.
Nonresident person can attach to the claim properly verified copies of documents, calculations and proofs which such nonresident person considers necessary to provide.
6. The claim is signed personally by nonresident person who submits it, or his representative authorized on signing of the claim. If the claim is signed by the representative of nonresident person, the original or properly verified copy of the document certifying powers of such representative is attached to it.
7. GNS shall make the motivated decision and direct it within 90 calendar days following behind day of receipt of the claim, to nonresident person through competent authority of foreign state means of mail service (the registered mail with the assurance of receipt).
The decision by results of consideration of the claim is considered sent to nonresident person if it is sent to the address of competent authority of foreign state.
8. Nonresident person who made the complaint has the right before decision making according to such claim to withdraw it fully or partially by the direction of the written application GNS through competent authority of foreign state.
9. If the motivated decision according to the claim does not go to nonresident person through competent authority of foreign state within 90 calendar days, such claim is considered completely satisfied for benefit of the nonresident from the date of following behind the last day of the specified term.
10. In case the last day of the terms specified by this Procedure is the share of day off or holiday, the first working day following day off or in the holiday is considered in their last afternoon.
11. In case the competent authority of foreign state cannot hand to nonresident person the decision by results of consideration of the claim, such decision is considered GNS of the notification of competent authority of foreign state on impossibility of delivery of such decision handed to nonresident person in day of obtaining with indication of not delivery reasons.
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