LETTER OF THE STATE TAX SERVICE OF UKRAINE

of October 9, 2012 No. 3344/0/61-12/15-1315

The State Tax Service of Ukraine considered the letter European Business of Association of 30.08.2012 No. 914/2012/21, sent by the letter of the Ministry of Finance of Ukraine of 06.09.2012 No. 31-08130-0518/21728, concerning procedure for submission of tax statements on the income tax representation of the nonresident which in the territory of Ukraine performs the activities having preparatory or auxiliary nature and reports the following.

According to item 133.2 of Art. 133 of the Tax code of Ukraine (further - the Code) income tax payers of the companies from among nonresidents are: the legal entities created in any form of business and gaining income with origin source from Ukraine, except for the organizations and the organizations having diplomatic privileges or immunity according to international treaties of Ukraine; the permanent missions of nonresidents which are gaining income with origin source from Ukraine or carrying out agency (representative) and other functions concerning such nonresidents or their founders.

According to paragraph one of payment order. 14.1.193 the permanent mission is determined by item 14 of Art. 14 of the Code as the permanent place of activities through which economic activity of the nonresident in Ukraine is fully or partially carried out.

At the same time according to the paragraph the third payment order. 14.1.193 item 14 [.1] of Art. 14 of the Code permanent mission is not, in particular, content of the permanent place of activities only for the purpose of purchase of goods or products or for information collection for the nonresident; content of the permanent place of activities is exclusive for the purpose of implementation for the nonresident of any other activities having preparatory or auxiliary nature.

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