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Ministry of Justice of Ukraine
June 6, 2022
of April 16, 2022 No. 118
About approval of the Procedure for exchange of tax information with competent authorities of foreign states
According to the Section I of Chapter III of the Convention on the mutual administrative aid on tax cases ratified by the Law of Ukraine of December 17, 2008 to No. 677-VI, international treaties of Ukraine on avoidance of double taxation, subitems 19-1.1.32 and 19-1.1.37 of Item 19-1.1 of Article 19-1 of the Section I 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, and for the purpose of ensuring effective exchange of tax information with competent authorities of other countries concerning correctness of application of the tax legislation and prevention of tax avoidances of PRIKAZYVAYU:
1. Approve the Procedure for exchange of tax information with competent authorities of foreign states which is applied.
2. Determine that the State Tax Administration of Ukraine is the authorized representative of the Ministry of Finance of Ukraine and competent authority of Ukraine for the purposes of exchange of tax information according to the Convention on the mutual administrative aid on tax cases ratified by the Law of Ukraine of December 17, 2008 No. 677-VI, and to international treaties of Ukraine on avoidance of double taxation.
3. Declare invalid the order of the Ministry of Finance of Ukraine of November 30, 2012 No. 1247 "About approval of the Procedure for exchange of tax information on special written requests with competent authorities of foreign states", registered in the Ministry of Justice of Ukraine on December 25, 2012 for No. 2171/22483.
4. 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.
6. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and on the Chairman of the State Tax Administration of Ukraine.
Acting as Chairman of the State Customs Service of Ukraine
Acting as Chairman of the State Tax Administration of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of April 16, 2022, No. 118
1. This Procedure is aimed at providing effective exchange of tax information with competent authorities of foreign states on special requests on provision of tax information (further - special request), and also within spontaneous exchange of tax information which is necessary or predictably relevant to execution or application of the legislation of Ukraine or other countries concerning taxes to which operation of the Convention on the mutual administrative aid on tax cases ratified by the Law of Ukraine of December 17, 2008 No. 677-VI with clauses and/or international treaties of Ukraine on avoidance of double taxation, and also other existing international treaties of Ukraine providing exchange of tax information extends (further - the international agreements).
2. The international exchange of tax information is the obligation of Ukraine according to international treaties.
3. For the purposes of this Procedure the term "special request" means request about provision of information concerning particular persons or transactions which is necessary or can be relevant to accomplishment or application of provisions of the national legal system or international treaties. The special inquiry can be sent by GNS to foreign competent authority or foreign competent authority to GNS.
Other terms in this Procedure are used in the value given in the Tax code of Ukraine and international treaties.
4. As initiators of special request structural divisions of GNS, and also head departments of GNS in areas, Kiev, interregional managements of GNS on work with large taxpayers can act (further - territorial authorities of GNS).
5. The main contractor of special request is the structural division of GNS which performs exchange of tax information with competent authorities of foreign states.
The main contractor of special request has the right (in case of need) to involve other structural divisions of GNS in consideration and accomplishment of special requests and preparation of responses to special requests of competent authorities of foreign states.
Letters which prepare within exchange of tax information are signed by the Chairman of GNS (his deputy) or the head of independent structural division of GNS who is responsible for implementation of exchange of tax information with competent authorities of foreign states (person who is temporarily fulfilling its duties), the authorized relevant administrative document GNS.
6. Special requests are carried out by GNS only in the presence of international treaties.
Implementation of foreign economic activity by the resident company is not the basis for the direction of special request.
Need of receipt of this or that information shall be based that the facts given in the description of case which is integral part of special request demonstrate actions/failure to act of the taxpayer which brought or can lead to tax losses and/or illegal application of release from the taxation or the reduced tax rate.
Such facts shall demonstrate that required information will help to determine whether the payer (payers) of taxes violated regulations the law of Ukraine and international treaties.
7. The special request shall be reasonable according to the existing tax legislation of Ukraine and practice of its application.
8. The special request prepares in such cases:
The analysis of tax statements of the subject of managing (its branch, representation, etc.) witnesses 1) about possibility of understating by the taxpayer of the tax liabilities from the income tax of the companies and/or income tax when implementing payments for benefit of nonresidents by illegal application of release from the taxation or the lowered tax rate provided by international treaties of Ukraine on avoidance of double taxation;
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