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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1243

About approval of the Procedure for issue of the certificate of the tax discharge on the income of physical persons the taxpayer - the resident who goes abroad on the permanent residence, and about lack of the tax liabilities on such tax

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 04.02.2015 No. 36)

According to Item 179.3 of article 179 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for issue of the certificate of the tax discharge on the income of physical persons as the taxpayer - the resident who goes abroad on the permanent residence, and about lack of the tax liabilities on such tax which is applied.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of December 24, 2003 N 1998 "About approval of the Procedure for receipt of the certificate of the tax discharge from the income of physical persons by the taxpayer - the resident who goes abroad on the permanent residence, or about lack of the tax liabilities on this tax" (The Official Bulletin of Ukraine, 2003, N 52, of the Art. 2786).

3. This resolution becomes effective since January 1, 2011.

 

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1243

Procedure for issue of the certificate of the tax discharge on the income of physical persons the taxpayer - the resident who goes abroad on the permanent residence, and about lack of the tax liabilities on such tax

1. This Procedure regulates representation by the taxpayer - the resident who goes abroad on the permanent residence (further - the taxpayer), to body of the public fiscal service of the declaration, about property status and the income (tax declaration) for receipt of the certificate of body of the public fiscal service of the tax discharge on the income of physical persons and about lack of the tax liabilities on such tax (further - the reference).

2. The declaration on property status and the income (tax declaration) (further - the declaration) moves the taxpayer in body of the public fiscal service for the tax address not later, than within 60 calendar days which precede departure of the taxpayer abroad on the permanent residence. The declaration moves for three last reporting tax periods (in case of availability of outstanding obligation on representation) and for the accounting period of the current year (since the beginning of the current year to the term of which day of submission of such declaration is the share).

3. Within 30 calendar days from the date of receipt of the declaration the body of the public fiscal service shall determine the tax liability of the taxpayer and send it the tax notification, and in case of lack of the tax liabilities - to issue the reference to the taxpayer.

The taxpayer shall according to the procedure, provided by the Tax code of Ukraine, to pay the amount of the tax liability determined in the tax notification, including penalty fee and penalties (in case of availability).

The paragraph third is excluded

4. The reference is certified by the signature of the chief of body of the public fiscal service and sealed.

5. The reference is valid within 60 calendar days from date of issue.

6. The reference which form is determined by GFS shall contain the following data: the name of body of GFS which issues the reference; surname, name and middle name of the taxpayer; registration number of accounting card of the taxpayer according to the State register of physical persons - taxpayers or series and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and notified on it the GFS relevant organ and have mark in the passport); the accounting tax period for which the declaration is submitted and is issued the reference; information on the tax discharge on the income of physical persons or about lack of the tax liabilities on such tax.

7. The reference issued by body of the public fiscal service moves the taxpayer in bodies of customs control during crossing of customs border of Ukraine and is the basis for carrying out customs procedures.

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