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The document ceased to be valid since  July 25, 2015 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of  July 17, 2015 No. 504

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 17, 2013 No. 764

About approval of the Procedure for coordination of the prices in controlled external economic transactions by results of which the contracts having bilateral or multilateral nature for the purposes of transfer pricing are signed

According to subsubitem 39.6.2.4 of subitem 39.6.2 of Item 39.6 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for coordination of the prices in controlled external economic transactions by results of which the contracts having bilateral or multilateral nature for the purposes of transfer pricing which is applied are signed.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 17, 2013 , No. 764

Procedure for coordination of the prices in controlled external economic transactions by results of which the contracts having bilateral or multilateral nature for the purposes of transfer pricing are signed

1. This Procedure determines reconciliation procedure of the prices in controlled external economic transactions by results of which the contracts having bilateral or multilateral nature for the purposes of transfer pricing are signed (further - coordination of the prices).

2. Attraction to reconciliation procedure of the prices of state body, authorized to levy taxes and fees in the state which resident is the party of controlled external economic transaction it is performed according to the international treaty (convention) on avoidance of double taxation between Ukraine and such state.

3. For the purpose of evaluating feasibility of the address with the statement for coordination of the prices and high-quality preparation of the documents and materials necessary for such coordination, the large payer (payers) of taxes (further - the payer) has the right to address to Mindokhodov with the offer of preliminary consideration of question of carrying out reconciliation procedure of the prices.

For this purpose the payer sends to Mindokhodov the letter in which he surely specifies the address purpose (preliminary consideration of question of carrying out reconciliation procedure of the prices), the name of the payer, code according to EGRPOU this concerning the representative (representatives) of the payer who will participate in consideration (the name of position, surname, name, middle name, phone number, the address, including the e-mail address, documents confirming powers of such person), and also information about:

essence and actual circumstances of controlled external economic transaction, subject of coordination of the prices;

economic activity of the parties of controlled external economic transaction with indication of the name of the states which residents they are;

the connected persons for their identification (structure of group of the connected persons, etc.);

the bases for involvement of state body, authorized to levy taxes and fees in the state which resident is the party of controlled external economic transaction;

method and sources of information which are supposed to be applied to determination of the price in controlled external economic transaction and to note other data which the payer considers necessary.

In case of need Mindokhodov can invite the representative (representatives) of the payer for discussion of single questions of carrying out reconciliation procedure of the prices.

4. By results of preliminary consideration of question of carrying out reconciliation procedure of the prices Mindokhodov within 60 calendar days from the date of receipt of the letter on preliminary consideration of question of carrying out reconciliation procedure of the prices in writing notifies the payer on feasibility of filing of application about coordination of the prices.

5. For carrying out reconciliation procedure of the prices the payer (irrespective of whether he addressed on preliminary consideration of appropriate question or its results) submits to Mindokhodov the application for coordination of the prices to which documentation determined by subitems "a" - subitem 39.4.8 of Item 39.4 of article 39 of the Tax Code of Ukraine is enclosed, control of transactions will be carried out after reconciliation procedure of the prices, and also:

offers on coordination of the prices, subhand-written the head (its authorized person) of the payer, with indication of subject of coordination, method and sources of information which are supposed to be applied to determination of the prices in controlled external economic transaction, the term for which the procedure for determination of the prices will be approved;

information and analytical materials about activities of the party (parties) of controlled external economic transaction;

copies of constituent documents of the payer;

accounting data and the financial reporting of the payer for the previous accounting (tax) period (year);

the document, confirmatory that the party of controlled external economic transaction - the nonresident is resident of the relevant state, stipulated in Article 103 Tax codes of Ukraine;

offers on procedure, submission due dates and the list of the documents confirming observance by the payer of collateral order of determination of the prices;

to provide other documents which the payer considers necessary for accounting when carrying out reconciliation procedure of the prices.

The application form, requirements to documents and materials which to it are applied, determined Mindokhodov.

6. For the purpose of acceleration of carrying out reconciliation procedure of the prices the party of controlled external economic transaction - the nonresident can begin the corresponding procedure with state body, authorized to make taxes and fees in the state which resident it is.

The payer provides information on the begun procedure in Mindokhodov together with copies of the corresponding addresses and the received answers (in case of availability) and their translation into Ukrainian.

7. If for any reasons after the direction of the statement for coordination of the prices the payer makes the decision on inexpediency of carrying out such coordination, he can withdraw it.

8. The received statements for coordination of the prices, documents and materials which to it are applied, submitted to the working group formed Mindokhodov. If by consideration of such statement by the working group need of receipt of the additional information, documents and/or explanations from the payer, and also attraction to carrying out reconciliation procedure of the prices of state body is determined, authorized to levy taxes and fees in the state which resident is the party of controlled external economic transaction Mindokhodov reports about it the payer.

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