Procedure for notifying non-residents of registration as taxpayers has been approved

Press service of the State Tax Service of Ukraine, published 13 November 2020 at 15:05 Chapter: News

Non-residents (foreign law firms, organizations) operating in Ukraine through separate divisions, including permanent representations, either acquire real estate or obtain property rights to such property in Ukraine or open accounts in Ukrainian banks – are obliged to register at the controlling authorities.

This is stipulated by the Law of Ukraine as of 16.01.2020 № 466-IX “On Amendments to the Tax Code of Ukraine to improve tax administration eliminate technical and logical inconsistencies in tax legislation”.

To comply with this norm, the State Tax Service of Ukraine has developed procedure for notifying non-residents of registration as taxpayers. Resolution of the Cabinet of Ministers of Ukraine as of 04.11.2020 № 1054 approved the Procedure for notifying non-residents of registration as taxpayers (hereinafter – the Procedure).

The procedure defines mechanism for notifying non-residents of their registration as taxpayers by the controlling authorities.

Specifically, in case of a non-resident’s registration at the controlling authority in accordance with his / her application and submitted documents, the non-resident will receive (get) a certificate not later than the next working day from the day of registration at the main place of registration.

If the non-resident’s registration is carried out by the decision of controlling authority based on the Audit act, without application for registration and the receipt of objections to the audit act, the non-resident will receive (get) a Notification on registration of non-resident as a taxpayer.

Document also establishes form of the Notification and procedure for sending it to a non-resident.

Text of the Resolution can be found at: https://www.kmu.gov.ua/npas/pro-zatverdzhennya-poryadku-povidomlennya-nerezidentiv-pro-vzyattya-na-oblik-yak-platnikiv-podatkiv-1054041120.

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