ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of December 3, 2012 No. 1264

About approval of the Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) and forms of this reference

According to Item 152.7 of Article 152 of the Section ІІІ the Tax code of Ukraine and the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Approve:

Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) which is applied;

reference form of the income tax paid by the nonresident in Ukraine (income) which is applied.

2. Declare invalid the order of State Tax Administration of Ukraine of September 03, 2003 No. 417 "About approval of the Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income) and forms of this reference", registered in the Ministry of Justice of Ukraine on October 01, 2003 for No. 885/8206.

3. (Chmeruk M. O.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

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 over the implementation of the order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Tax Administration of Ukraine Ignatov A. P.

Approved by the Order of the Ministry of Finance of Ukraine of December 3, 2012, No. 1264

Procedure for issue of the certificate of the income tax paid by the nonresident in Ukraine (income)

1. This Procedure determines procedure of issue of the reference for the approved form to person (legal or physical) who is not resident and gains income with source of their origin from Ukraine.

2. The reference is issued by body of the State Tax Service for the location (place of residence) of resident or permanent mission of the nonresident which performs for benefit of the nonresident any payment from the income with source of its origin from Ukraine.

3. The reference or reasonable refusal in its issue is issued on the form of body of the State Tax Service signed by the head of body of the State Tax Service within 5 working days of the date of receipt of the written address of the nonresident or person authorized by it.

4. The written address of the nonresident about provision of the reference is sent to the relevant tax authority directly or through person who performs for benefit of the nonresident payment of the income with source of their origin from Ukraine, or through the authorized person which shall confirm the powers.

4.1. The address shall be submitted in Ukrainian or in foreign language together with the official translation into Ukrainian.

4.2. The address shall contain such information:

4.2.1. Information about the nonresident:

the complete name of the foreign legal entity (surname, name and middle name (in the presence) of physical person which is not resident of Ukraine) who gained income with source of its origin from Ukraine and addresses with reference request for extradition;

identification code (number) of this foreign legal entity (physical person which is not resident of Ukraine) in the country of the residence (in the presence);

the location (place of residence) of the foreign legal entity (physical person which is not resident of Ukraine) in the country of the residence.

4.2.2. Data on income source:

the complete name (surname, name and middle name) of resident or permanent mission of the nonresident (tax agent) who performed for benefit of the nonresident payment of the income with source of their origin from Ukraine;

code of the taxpayer on EGRPOU or registration number of accounting card of the taxpayer or permanent mission of the nonresident (tax agent) of the specified resident;

the location of the legal entity (place of residence) of the specified resident or permanent mission of the nonresident (tax agent);

the period in which the income was paid;

income type;

income amount;

the amount of the tax paid in Ukraine.

5. Information source for issue of the reference are this appendices MONDAY to tax declarations (calculations) for the income tax provided by tax agents tax calculations of income amounts, added (paid) for benefit of nonresidents, and also the amounts of the tax withheld from them or the documents provided by the nonresident in case of independent charge and the tax discharge.

6. According to the decision of the head of body of the State Tax Service the employee of division of the taxation of legal (physical) entities is appointed responsible for issue of the reference.

7. The reasonable refusal in issue of the reference is provided by body of the State Tax Service if the nonresident in the written address provided unreliable information.

Approved by the Order of the Ministry of Finance of Ukraine of December 3, 2012 No. 1264

The certificate of the income tax paid by the nonresident in Ukraine (income)

See the Certificate of the income tax paid by the nonresident in Ukraine (income) (5Kb In original language)

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