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LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 3, 2012 No. 38/6/12-0016

About consideration of the letter

The State Tax Service of Ukraine in response to your letter concerning the procedure of legalization of documents which confirm the status of residents of number of the countries, reports the following.

Before adoption of the Tax code of Ukraine according to item 4 of the Procedure for release (reduction) from the taxation of the income with source of their origin from Ukraine according to international treaties of Ukraine on avoidance of the double taxation approved by the resolution of the Cabinet of Ministers of Ukraine of May 6, 2001 No. 470, references which confirm resident status of the country with which the international treaty on avoidance of double taxation is signed shall be issued by the competent authority of the respective country determined by the international treaty in form according to appendix 1 to this Procedure or according to the legislation of such country. The mentioned resolution voided on January 1, 2011.

According to provisions of Item 103.5 of article 103 of the Tax Code of Ukraine the reference which confirms that the nonresident is resident of the country with which the international treaty is signed is issued by the competent (authorized) body of the respective country determined by the international treaty of Ukraine for the form approved according to the legislation of the respective country and there shall be properly legalizirovana, is translated according to the legislation of Ukraine.

Therefore, since January 1, 2011 in Ukraine there is no approved form of the reference according to which the nonresident shall confirm the status of the tax resident of other country. Such reference is issued only in the form approved according to the legislation of the respective country.

Item 103.5 of article 103 of the Code provides compulsory procedure of legalization of the certificate of the status of the tax resident of the country with which the international treaty is signed.

By Item 3.2 of article 3 of the Code it is established if the international treaty which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than those which are provided by this Code are applied rules of the international treaty.

On December 22, 2003 for Ukraine the Hague Convention which cancels the requirement of legalization of foreign official documents, 1961 became effective.

Official documents which will be used in the territory of the State Parties of the Convention shall be certified by the special stamp of "Apostille" (further - apostille) which is put down by competent authority of the state in which the document was constituted.

Official documents on which the apostille is put down do not require any further certification (legalization).

From the states about which you ask in the letter who are participants of this Convention and to which the procedure of putting down of apostille instead of legalization is applied: Spain, Italy, Slovak Republic, Hungary.

Ukraine is also participant of bilateral agreements about legal relations and legal assistance in civil and criminal cases and the multilateral Convention on legal assistance and legal relations in civil, family and criminal cases of January 22, 1993 } which continues to be applied before entry into force of the Convention on legal assistance of October 7, 2002. According to conclusion of the Ministry of Justice of Ukraine documents of tax organizations of foreign states which are agreement parties about legal assistance and legal relations in civil, family and criminal cases in the territories of the Contractual Parties shall be accepted without any additional certification.

Considering specified, the certificates of the status of the tax resident issued by tax authorities of Bulgaria, Belarus, Kazakhstan, Moldova, Poland, Russia, Romania, the Czech Republic are accepted in the territory of Ukraine without kakogolibo additional certification (without legalization and without assurance by apostille) based on international treaties of Ukraine on legal relations and legal assistance in civil and criminal cases.

 

Vice-chairman A. P. Ignatov

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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