of January 3, 2012 No. 38/6/12-0016
About consideration of the letter
The State Tax Service of Ukraine in response to your letter concerning the procedure of legalization of documents which confirm the status of residents of number of the countries, reports the following.
Before adoption of the Tax code of Ukraine according to item 4 of the Procedure for release (reduction) from the taxation of the income with source of their origin from Ukraine according to international treaties of Ukraine on avoidance of the double taxation approved by the resolution of the Cabinet of Ministers of Ukraine of May 6, 2001 No. 470, references which confirm resident status of the country with which the international treaty on avoidance of double taxation is signed shall be issued by the competent authority of the respective country defined by the international treaty in form according to appendix 1 to this Procedure or according to the legislation of such country. The mentioned resolution voided on January 1, 2011.
According to provisions of Item 103.5 of article 103 of the Tax Code of Ukraine the reference which confirms that the nonresident is resident of the country with which the international treaty is signed is issued by the competent (authorized) body of the respective country defined by the international treaty of Ukraine for the form approved according to the legislation of the respective country and there shall be properly legalizirovana, is translated according to the legislation of Ukraine.
Therefore, since January 1, 2011 in Ukraine there is no approved form of the reference according to which the nonresident shall confirm the status of the tax resident of other country. Such reference is issued only in the form approved according to the legislation of the respective country.
Item 103.5 of article 103 of the Code provides compulsory procedure of legalization of the certificate of the status of the tax resident of the country with which the international treaty is signed.
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