ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 18, 1997 No. 185

About approval of the Procedure for exchange of information on special requests

For the purpose of establishment of single procedure for exchange of information with competent tax authorities of other countries concerning the facts of tax avoidances and according to international treaties of Ukraine I ORDER:

1. Approve the Procedure for exchange of information on special requests it (is applied).

2. To impose control over the implementation of this order on the First Deputy Chairman King V. N.

Approved by the order of State Tax Administration of Ukraine of June 18, 1997, No. 185

Procedure for exchange of information on special requests

1. General provisions

1.1. Special request about obtaining or provision of information from abroad (request) - request about information which can be provided as a result of check or investigation of actions of the taxpayer for tax avoidance and other violations of the law referred to competence of the State Tax Service of Ukraine by State Tax Administration of Ukraine to the foreign partner or the foreign partner - State Tax Administration of Ukraine. Information which can be provided on such request consists of copies of the documents (but is not limited to it) received after conducting interrogation of witnesses, determination of the location of person, determination of the facts of carrying out business activity in the specific country. Anyway the request shall be connected with check of the particular person (taxpayer) or investigation of its actions concerning tax payment.

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