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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of August 25, 2022 No. 254

About approval of report form about the controlled foreign companies, the reduced report form about the controlled foreign companies, the Procedure for filling of the Report on the controlled foreign companies, the reduced report form about the controlled foreign companies and submissions to monitoring body and Changes in forms of the Tax declaration on the income tax of the companies

According to subitem 39-2.5.6 of Item 39-2.5 of Article 39-2 of the Section I, Item 46.6 of Article 46 of Chapter 2 of the Section II of the Tax code of Ukraine and 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:

1. Approve enclosed:

report form about the controlled foreign companies;

form of the reduced Report on the controlled foreign companies;

Procedure for filling of the Report on the controlled foreign companies, the reduced report form about the controlled foreign companies and submissions to monitoring body.

2. Approve Changes in forms of the Tax declaration on the income tax of the companies approved by the order of the Ministry of Finance of Ukraine of October 20, 2015 No. 897, No. 1415/27860 registered in the Ministry of Justice of Ukraine on November 11, 2015 (in edition of the order of the Ministry of Finance of Ukraine of April 28, 2017 No. 467) which are applied.

3. In accordance with the established procedure to provide to department of tax policy:

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

promulgation of this order.

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

5. 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.

Minister

S. Marchenko 

It is approved:

Acting Chairman of the Public regulatory service of Ukraine

 

O. Mikhaylov

First Deputy Minister of digital transformation of Ukraine

O. Vyskub

Approved by the Order of the Ministry of Finance of Ukraine of August 25, 2022, No. 254

form

Report on the controlled foreign companies

1

REPORT

about the controlled foreign companies 1

Reporting

Reporting new

Specifying

2

The accounting (tax) period for _________ year

3

The specified accounting (tax) period for ________ year 2

General information about the controlling person

4

_____________________________________________________________________________

_____________________________________________________________________________

_____________________________________________________________________________

(full name of the legal entity according to registration documents or surname, name, middle name (in the presence) the physical person - the taxpayer)

5

Tax number of the taxpayer 3 or series (in the presence) and passport number 4

6

The name of monitoring body in which the Report moves

_____________________________________________________________________________

_____________________________________________________________________________

7

Control type:

7.1.

Legallistic control

7.2.

Actual control

Data on the controlled foreign company

8

Full name of the controlled foreign company (in Ukrainian)

_____________________________________________________________________________

_____________________________________________________________________________

9

Full name of the controlled foreign company (in English)

_____________________________________________________________________________

_____________________________________________________________________________

10

Other accounting period of the controlled foreign company

10.1.

The start date of financial year established by the controlled foreign company

.

.

10.2.

The end date of financial year established by the controlled foreign company

.

.

11

Number of employees of the controlled foreign company

12

The state (territory) in which performs activities the controlled foreign company

12.1.

Name of the state (territory)

12.2.

Country code

13

Address of the controlled foreign company

13.1. Ukrainian

__________________________________________________

_____________________________________________________________________________

13.2. In English ______________________________________________________

_____________________________________________________________________________

14

Form of business

14.1.

Legal entity

14.2.

Education without the status of the legal entity

15

Number of tax registration

16

Number of state registration

17

Size of share in the controlled foreign company (%)

17.1. All

including:

17.2. direct ownership

17.3. the mediated ownership

18

Structure of ownership of shares in the controlled foreign company in case of the mediated ownership of such share (%)

18.1.

through other persons

18.2.

through education without the status of the legal entity

18.3.

through the connected persons

19

Information on the bases of the actual control:

19.1.

provision by person of binding instructions to governing bodies of the legal entity

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