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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 30, 2022 No. 408

About approval of the Procedure for provision by the founder of trust, the owner of share of property of fund, organization, other education without the status of the legal entity upon the demand of monitoring body of the written confirmation about compliance to the conditions provided by subitem 39-2.1.5.1 of subitem 39-2.1.5 of Item 39-2.1 of Article 39-2 of the Section I of the Tax code of Ukraine

According to subitem 39-2.1.5.3 of subitem 39-2.1.5 of Item 39-2.1 of Article 39-2 of the Section І 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 provision by the founder of trust, the owner of share of property of fund, organization, other education without the status of the legal entity upon the demand of monitoring body of the written confirmation about compliance to the conditions provided by subitem 39-2.1.5.1 of subitem 39-2.1.5 of Item 39-2.1 of Article 39-2 of the Section І the Tax code of Ukraine which is attached.

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 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.

Approved by the Order of the Ministry of Finance of Ukraine of November 30, 2022, No. 408

Procedure for provision by the founder of trust, the owner of share of property of fund, organization, other education without the status of the legal entity upon the demand of monitoring body of the written confirmation about compliance to the conditions provided by subitem 39-2.1.5.1 of subitem 39-2.1.5 of Item 39-2.1 of Article 39-2 of the Section I of the Tax code of Ukraine

I. General provisions

1. This Procedure determines organization-legal bases of provision by the founder of trust, the owner of share of property of fund, organization, other education without the status of the legal entity upon the demand of monitoring body of the written confirmation about compliance to the conditions provided by subitem 39-2.1.5.1 of subitem 39-2.1.5 of Item 39-2.1 of Article 39-2 of the Section І the Tax code of Ukraine (further - the Written confirmation).

2. Action of this Procedure extends to physical resident persons of Ukraine or legal entities - residents of Ukraine who are founders of the Trust, owners of share of property of fund, organization, other education without the status of the legal entity.

Without the status of the legal entity trusts (as form of property contractual relations both having, and not having the status of the tax resident of one state), funds, organizations, other nonresident persons whose form of business is included in the list approved by the Cabinet of Ministers of Ukraine according to the subitem "g" of subitem 39-2.1.1 of subitem 39-2.1 of Item 39-2 of Article 39 of the Section I of the Tax code of Ukraine (further - the Code) who according to the personal law are not legal entities concern to subjects, in particular, but not only.

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

4. Monitoring bodies according to the legislation of Ukraine not disclose information specified in the Written confirmation.

II. Requirements about provision of the Written confirmation

1. The monitoring body has the right to address the founder of trust, the owner of share of property of fund, organization, other education without the status of the legal entity with the requirement to provide written and documentary confirmation that it at the same time complies such conditions:

has no right to render the direct or indirect order about payment in its advantage of profit or the income of such education without the status of the legal entity;

has no right to dispose directly or indirectly of profit or the income of such education without the status of the legal entity;

has no right to return of the property which is part of assets of education without the status of the legal entity to it (the property is transferred on the terms of irrevocability). The condition is considered executed if the founder of such education without the status of the legal entity has no right to return of the property entering assets of such education both during existence of such education and in case of its liquidation (termination);

being effective separately or together with other beneficiaries or beneficiaries of such education without the status of the legal entity has no right of the termination of such education without the status of the legal entity, in particular, but not only, by liquidation, agreement cancelation of trust management;

does not exercise the actual control of education without the status of the legal entity in the understanding provided by subitem 39-2.1.6 of Item 39-2.1 of Article 39-2 of the Section I of the Code.

The request is considered properly handed if it is directed according to the procedure, determined by Article 42 of Chapter 1 of the Section II of the Code.

2. The founder of trust owner of share of property of fund, organization, other education without the status of the legal entity together with the Written confirmation shall provide such documents:

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