of February 2, 2022 No. 73
About approval of the Procedure for submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added, and sendings the decision by results of its consideration
According to Item 56.24 of article 56 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
Approve the Procedure for submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added, and sendings the decision by results of its consideration who is applied.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 2, 2022 , No. 73
1. This Procedure determines the procedure of submission of the claim to the tax notification to nonresident person who is not registered as the taxpayer on value added constituted according to article 58-1 of the Tax Code of Ukraine (further - the tax notification), and also the directions of the solution of GNS by results of its consideration.
2. Action of this Procedure is not applied to submission of the claim to the tax notification (further - the claim) and the directions of the decision by results of its consideration if the procedure for submission of such claims and sending the decision by results of their consideration is defined by the international treaty of Ukraine with the country of nonresident person.
3. The claim is submitted by nonresident person personally or his representative in GNS through competent authority of foreign state in writing means of mail service within 90 calendar days following behind day of receipt of the tax notification by nonresident person.
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