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Ministry of Justice of Ukraine

January 21, 2022

No. 67/37403

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 13, 2021 No. 663

About approval of the Procedure for registration and removal from accounting of the foreign company as the income tax payer of the companies with 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 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 the Procedure for registration and removal from accounting of the foreign company as the income tax payer of the companies with the status of the tax resident of Ukraine which is attached.

2. In accordance with the established procedure to provide to department of tax policy:

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 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.

Minister

S. Marchenko

 

It is approved:

Acting as Chairman of the State Tax Administration of Ukraine

 

M. Titarchuk

Chairman of the Public regulatory service of Ukraine

A. Kucher

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of December 13, 2021, No. 663

Procedure for registration and removal from accounting of the foreign company as the income tax payer of the companies with the status of the tax resident of Ukraine

I. General provisions

1. This Procedure is developed according to subitem 133.1.5 of Item 133.1 of Article 133 of the Section III of the Tax code of Ukraine (further - the Code) for the purpose of realization of the right of the foreign company for receipt of the status of the tax resident of Ukraine.

2. Action of this Procedure extends to 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.

3. Availability in Ukraine of the place of effective management of the foreign company is the basis for receipt of the status of the tax resident of Ukraine by the foreign company as income tax payer of the companies.

4. In this Procedure terms are used in the values given in the Code.

II. Procedure for registration of the foreign company as the income tax payer of the companies with the status of the tax resident of Ukraine

1. The foreign company prior to activities (implementation of effective management) in the territory of Ukraine shall get registered in monitoring body on finding of the venue in Ukraine of meeting of the executive body of the foreign company performed more regularly in Ukraine than in any other country; acceptances of management decisions and implementation of other current (operational) activities of the foreign company by her officials mainly performed in Ukraine; the actual management of activities of the foreign company, is mainly performed in Ukraine, irrespective of availability at persons exercising such control, formal (legal) powers for such management; management of bank accounts, personnel, conducting accounting or managerial accounting of the foreign company (further - object (objects) of effective management).

2. The foreign company has the right to independently recognize itself as the tax resident of Ukraine based on submission to monitoring body of the statement of the foreign company for capture on accounting as income tax payer of the companies with the status of the tax resident of Ukraine in form No. 1-IK (further - the statement in form No. 1-IK) with sign "Receipt of the status of the tax resident of Ukraine" in which information on object (objects) of effective management in Ukraine is specified to such foreign company (is applied).

3. In this Procedure the date of receipt of the statement is:

given in paper form - receipt date of the statement in monitoring body;

given electronically - time and receipt date of such electronic document, specified in the electronic notification (receipt) created by the software of monitoring body.

If the application submitted electronically arrived after 16 hours of working (operational) day, the working (operational) day following after it is considered date of its obtaining.

4. The monitoring body by consideration of the application submitted by the foreign company in form No. 1-IK for receipt of the status of the tax resident of Ukraine checks:

specifying in the statement of details, obligatory for filling, completeness and accuracy of the data concerning the foreign company and the signature of responsible (authorized) person of the foreign company;

registration of such foreign company by monitoring body according to Item 64.5 of Article 64 of Chapter 6 of the Section II of the Code in the location of object (objects) of effective management in Ukraine;

compliance specified in the submitted application of details of the foreign company which is brought in the Single databank about taxpayers - legal entities and the register of nonresident taxpayers.

5. Based on the provided foreign company of the statement in form No. 1-IK of receipt of the status of the tax resident of Ukraine the monitoring body enters the relevant data in the Single databank on taxpayers - legal entities with indication of the basis and date of filing of application.

In the Register of nonresident taxpayers the sign "Is established the status of the tax resident of Ukraine is received" and date with which the foreign company is recognized the tax resident of Ukraine, taking into account date of submission of the corresponding statement is specified:

if the application is submitted to the period from January 01 to November 30 one calendar year inclusive - the foreign company is recognized the tax resident of Ukraine since January 01 of calendar year in which the corresponding application is submitted;

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