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Newsletter 19. Taxation of non-residents and their permanent establishments according to the results of 2020 and taxpayers’ registration from January 1, 2021

, published 11 February 2021 at 18:00

Newsletter № 19 is devoted to provisions of the Law of Ukraine as of 17.12.2020 № 1117-IX “On Amendments to the Tax Code of Ukraine and other Laws of Ukraine to ensure collection of data and information required for the declaration of certain objects of taxation.”

This Law postpones entry into force of certain provisions of the Law of Ukraine as of 16.01.2020 № 466-IX. Also, were considered some changes introduced by the Law of Ukraine as of 14.07.2020 № 786-IX.

This Newsletter clarifies some changes related to the fulfillment of obligations to register as taxpayers and pay income tax liabilities for the reporting periods of 2020 by non-resident taxpayers and their separate divisions.

Read the Newsletter № 19 here.