ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 15, 2020 No. 774

About approval of the Procedure for conducting check of activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body

According to Item 64.5 of Article 64 of the Section II of the Tax code of Ukraine, Item 3 of the Section II of "Final provisions" of the Law of Ukraine of January 16, 2020 "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation" 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, I ORDER to No. 466-IX:

1. Approve the Procedure for conducting check of activities of the nonresident through separate divisions, including permanent mission in Ukraine, without registration in monitoring body which is applied.

2. In accordance with the established procedure to provide to department of the international taxation:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control of execution of this order on the Deputy Minister of Finance of Ukraine Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

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