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It is registered

Ministry of Justice of Ukraine

March 29, 2022

No. 364/37700

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 17, 2022 No. 99

About approval of the application form about transition of the legal entity to the taxation as the resident Deystviye City - the taxpayer on special conditions or refusal of such taxation and the Procedure for giving and consideration of such statement

According to Item 141.10 of Article 141 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 enclosed:

the application form about transition of the legal entity to the taxation as the resident Deystviye City - the taxpayer on special conditions or refusal of such taxation;

Procedure for giving and consideration of the application about transition of the legal entity to the taxation as the resident Deystviye City - the taxpayer on special conditions or refusal of such taxation.

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

Minister

S. Marchenko

Approved by the Order of the Ministry of Finance of Ukraine of March 17, 2022 No. 99

Form

The statement for transition of the legal entity to the taxation as resident Deystviye City - the taxpayer on special conditions or refusal of such taxation

Form

See the Statement for transition of the legal entity to the taxation as resident Deystviye City - the taxpayer on special conditions or refusal of such taxation

Approved by the Order of the Ministry of Finance of Ukraine of March 17, 2022, No. 99

Procedure for idea and consideration of the application of transition of the legal entity to the taxation as resident Deystviye City - the income tax payer of the companies on special conditions or refusal of such taxation

I. General provisions

1. This Procedure is developed according to Item 141.10 of Article 141 of the Section III of the Tax code of Ukraine (further - the Code) for the purpose of determination of the basic organization-legal principles concerning filing of application about transition to the taxation as resident Deystviye City - the income tax payer of the companies on special conditions or refusal of such taxation.

2. Action of this Procedure extends to legal entities - residents Action of City - income tax payers of the companies.

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

4. Monitoring bodies according to the legislation not disclose information specified in the Statement for transition to the taxation as the resident Deystviye City - the income tax payer of the companies on special conditions or refusal of such taxation.

II. Requirements about sending the Statement

1. The statement for transition of the legal entity to the taxation as resident Deystviye City - the taxpayer on special conditions or refusal of the taxation moves means of electronic communication electronically (including authorized body in case of the address about the receipt of resident status of Deystviye City according to the procedure established by the Law of Ukraine "About stimulation of development of digital economy in Ukraine") with observance of requirements of the Section II of the Code and the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services".

2. The statement for transition to the taxation as resident Deystviye City - the income tax payer of the companies on special conditions is sent in monitoring body to the tax address of the payer not later than 15 calendar days prior to the beginning of the following calendar quarter.

3. The declaration of abandonment of the taxation of the resident Deystviye City - the income tax payer of the companies on special conditions is sent in monitoring body to the tax address of the payer not later than 10 calendar days prior to the beginning of new calendar year.

III. Consideration of the application by monitoring body

1. Consideration of the application about transition of the legal entity to the taxation as resident Deystviye City - the taxpayer on special conditions or refusal of such taxation is performed by monitoring body after receipt of such Statement means of electronic communication electronically.

2. The monitoring body within 15 working days from the date of receipt directs Applications to the taxpayer Resheniye about coordination (refusal in coordination) Statements for transition of the legal entity to the taxation as resident Deystviye City - the taxpayer on special conditions or refusal of such taxation on the form given in appendix to this Procedure.

3. The decision on coordination (refusal in coordination) statements for transition of the legal entity to the taxation as the resident Deystviye City - the taxpayer on special conditions or refusal of such taxation goes to the legal entity according to the procedure, determined by Article 42 of the Section II of the Code.

4. The bases for refusal in coordination of the Statement by monitoring body is:

absence of the taxpayer in the register Action of City;

the statement for transition of the legal entity to the taxation as the resident Deystviye City - the taxpayer on special conditions or refusal of such taxation is submitted with violation of terms;

implementation of transition of the income tax payer of the companies in accordance with general practice on the taxation as the resident Deystviye City - the taxpayer on special conditions more than once within calendar year.

Director of the department of tax policy 

L. Maksimenko

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