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Registered by

Ministry of Justice of Ukraine

September 23, 2022

No. 1113/38449

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 28, 2022 No. 219

About approval of the Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) and form of this reference

According to Item 137.7 of Article 137 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:

Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income);

reference form of the income tax paid by the nonresident in Ukraine (income).

2. Declare invalid the order of the Ministry of Finance of Ukraine of December 03, 2012 No. 1264 "About approval of the Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) and forms of this reference", No. 2155/22467 registered in the Ministry of Justice of Ukraine on December 24, 2012.

3. 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.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation 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:

Deputy minister of digital transformation of Ukraine

 

A. Bornyakov

Acting Chairman of the State Tax Administration of Ukraine

T. Kiriyenko

 

Approved by the Order of the Ministry of Finance of Ukraine on July 28, 2022, No. 219

Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income)

1. This Procedure determines the procedure of issue of the certificate of the income tax paid by the nonresident in Ukraine (income) (further - the reference) to person (legal or physical) who is not resident and gains income from source of their origin from Ukraine.

2. The reference is issued by monitoring body in paper or electronic form on the location (residence) of resident or nonresident who performs economic activity in the territory of Ukraine through permanent mission, or other nonresident to whom the obligation is assigned to pay tax according to the procedure, established by the Tax code of Ukraine (further - the Code), its origins performing for benefit of the nonresident any payment from the income from source from Ukraine.

3. The reference is issued free of charge in paper or electronic form based on the Statement for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) in the form given in appendix to this Procedure (further - the Statement).

4. The application is submitted to the relevant monitoring body directly by the nonresident or through person performing on advantage of the nonresident payment of the income with source of their origin from Ukraine or person authorized by it who shall confirm the powers.

The application shall be submitted in Russian in paper form or means of electronic communication electronically taking into account the requirements determined by Article 42 of Chapter 1 of the Section II of the Code.

5. The reference or reasonable refusal in its issue is issued by monitoring body in paper or electronic form signed by the head of monitoring body (his deputy or the authorized person) within 5 working days of the date of receipt of the Statement of the nonresident or person authorized by it according to the procedure, determined by Article 42 of Chapter 1 of the Section II of the Code.

6. Information source for issue of the reference are these appendices PN to the tax declaration (calculations) for the income tax of the companies for the form approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, No. 1415/27860 registered in the Ministry of Justice of Ukraine on November 11, 2015 (in edition of the order of the Ministry of Finance of Ukraine of the April 28, 2017 No. 467) provided by tax agents tax calculations of income amounts added (paid) for benefit of nonresidents and also the amounts of the tax withheld from them or the documents provided by the nonresident in case of independent charge and the tax discharge.

Director of the department of tax policy

V. Ovcharenko

Appendix

to the Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income)
(Item 3)

The statement for issue of the certificate of the income tax paid by the nonresident in Ukraine (income)

See Appendix

 

Approved by the Order of the Ministry of Finance of Ukraine on July 28, 2022 No. 219

Form

The certificate of the income tax paid by the nonresident in Ukraine (income)

See the Certificate of the income tax paid by the nonresident in Ukraine (income)

 

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