Regarding legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions

According to Paragraph 141.10 Article 141 Section III of the Tax Code of Ukraine, the Ministry of Finance of Ukraine issued Order dated 17.03.2022 № 99 “On approval of the Application form for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions or refusal of such taxation and Procedure for submission and consideration of such Application”, which was registered in the Ministry of Justice of Ukraine on 29.03.2022 under № 364/37700.

This Order approves the Application form for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions or refusal of such taxation (hereinafter – Application) and Procedure for submission and consideration of Application for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions.

Please note that this Procedure applies to legal entities – residents of Diia City who are the corporate income tax payers.

Application must be submitted by electronic means in electronic form (including to the authorized body applying for resident status of Diia City in manner prescribed by the Law of Ukraine “On stimulating development of the digital economy in Ukraine”) in compliance with requirements of Section II of the Code and the Laws of Ukraine “On electronic documents and electronic document management”, “On electronic trust services”.

Consideration of Application for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions or refusal of such taxation will be carried out by the supervisory authority upon receipt of such Application by electronic means in electronic form.

Decision on approval (refusal to approve) of Applications for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions or refusal of such taxation is sent to legal entity in manner prescribed by Article 42 Section II of the Code.

Grounds for refusing to approve the Application by the supervisory authority are:

- absence of taxpayer in register of Diia City;

- submission of Applications for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions or refusal of such taxation with violation of terms;

- transfer of the corporate income tax payer on general grounds for taxation as a resident of Diia City – taxpayer on special conditions more than once during a calendar year.

Application form for legal entity’s transition to taxation as a resident of Diia City – taxpayer on special conditions (document identifier form J1309001) is posted on the web portal of the State Tax Service.