Ministry of Justice of Ukraine
July 5, 2016
of June 13, 2016 No. 544
About approval of forms and the Procedure of payments of the income tax of the nonresidents performing activities in the territory of Ukraine through permanent mission
According to Item 46.5 of Article 46 of Chapter 2 of the Section II, subitems 141.4. 3, 141.4.7 Items 141.4 of Article 141 of the Section III of the Tax code of Ukraine and to 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, order:
1. Approve enclosed:
form of Calculation of the income tax of the nonresident performing activities in the territory of Ukraine through permanent mission based on creation of separate balance of financial and economic activities;
2. In accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:
provision of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
3. Declare invalid the order of the Ministry of Finance of Ukraine of June 25, 2013 No. 610 "About approval of forms and the Procedure of payments of the tax liabilities on the income tax of the nonresidents performing activities in the territory of Ukraine through permanent mission", registered in the Ministry of Justice of Ukraine on July 18, 2013 for No. 1205/23737.
5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine - the chief of staff of Kapinus E. V. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.
Approved by the Order of the Ministry of Finance of Ukraine of June 13, 2016, No. 544
1. This Procedure is developed according to provisions of subitems 141.4. 3, 141.4.7 Items 141.4 of Article 141 of the Section III of the Tax code of Ukraine (further Code).
2. This Procedure is applied by permanent missions which definitions are given in subitem 14.1.193 of Item 14.1 of Article 14 of the Section I of the Code and which are income tax payers (further - taxpayers) according to provisions of the Section III of the Code.
1. The nonresident who performs the activities in Ukraine and beyond its limits and at the same time does not determine profit on the activities which is conducted by him through permanent mission in Ukraine, determines the amount of profit, taxable in Ukraine, based on creation of the separate balance of financial and economic activities approved with monitoring body on the location of permanent mission by filling of calculation of the income tax of the nonresident performing activities in the territory of Ukraine through permanent mission on the basis of separate balance of financial and economic activities for the form approved by the order of the Ministry of Finance of Ukraine of June 13, 2016 No. 544 (further - Calculation 1).
2. The separate balance of financial and economic activities is balance of the income (which permanent mission would receive from implementation of the activities irrespective of the nonresident) separated the total amount of the income of the nonresident based on the corresponding calculation (further - the separate income of permanent mission), and the expenses incurred by directly permanent mission. The taxation object for calculation of the income tax of the nonresident performing activities in the territory of Ukraine through permanent mission is determined as difference between the isolated income of permanent mission and costs incurred by permanent mission.
3. For calculation of the isolated income of permanent mission the taxpayer gives to monitoring body the residences certified by Tax Service of the country properly legalized and the data on total amounts of the gained income and the incurred expenses translated into Ukrainian from conducting economic activity of the nonresident in general, the total number of workers and fixed asset cost of the nonresident. In case of creation of Calculation 1 specified indicators are reflected the taxpayer in line 01 of table 1 and in lines 01, of 04, of the 07th table 2 of Calculation 1.
If in the country of the residence because of the existing rules the nonresident submits the tax declaration about the income of times per year or time per half a year, the specified data of other tax period can be certified by the auditor (auditing firm). Data for the same tax period in which tax statements move in the country of the residence shall be certified by exclusively Tax Service of the country of the residence. Total number of workers for permanent mission of the nonresident is the average number of workers during the accounting (tax) period. Fixed asset cost is specified as average cost of fixed assets during the accounting (tax) period.
In line 02 of table 1 of Calculation 1 the amount of the isolated income of permanent mission which is calculated based on indicator of specific weight of amount of expenses, the number of workers and fixed asset cost of permanent mission in the total amount of such indicators of the nonresident estimated in line 10 of table 2 of Calculation 1 is reflected.
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