of December 27, 2010 No. 1243
About approval of the Procedure for issue of the certificate of the tax discharge on the income of physical persons the taxpayer - the resident who goes abroad on the permanent residence, and about lack of the tax liabilities on such tax
According to Item 179.3 of article 179 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for issue of the certificate of the tax discharge on the income of physical persons as the taxpayer - the resident who goes abroad on the permanent residence, and about lack of the tax liabilities on such tax which is applied.
2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of December 24, 2003 N 1998 "About approval of the Procedure for receipt of the certificate of the tax discharge from the income of physical persons by the taxpayer - the resident who goes abroad on the permanent residence, or about lack of the tax liabilities on this tax" (The Official Bulletin of Ukraine, 2003, N 52, of the Art. 2786).
3. This resolution becomes effective since January 1, 2011.
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1243
1. This Procedure regulates representation by the taxpayer - the resident who goes abroad on the permanent residence (further - the taxpayer), to body of the public fiscal service of the declaration, about property status and the income (tax declaration) for receipt of the certificate of body of the public fiscal service of the tax discharge on the income of physical persons and about lack of the tax liabilities on such tax (further - the reference).
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