LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 25, 2012 No. 2343/0/51-12/17-1116

Concerning the taxation of the income of nonresidents

State Tax Administration of Ukraine, being guided by Art. 52 of the Tax code of Ukraine (further - the Code), considered the address concerning the tax discharge on the income of physical persons from the income received as a result of the inherited real estate by the physical person - the nonresident, and reports.

Concerning question of determination of the status of resident of Ukraine

According to subitem 14.1.122 of item 14.1 of Art. 14 of the Code for the purpose of the taxation the nonresident the physical person which is not resident is considered.

According to subitem 14.1.213 of item 14.1 of Art. 14 of the Code the physical person - the resident is physical person which takes the place of residence in Ukraine.

If the physical person takes the place of residence also in foreign state, it is considered resident if such person takes place of permanent residence in Ukraine; if person takes place of permanent residence also in foreign state, it is considered resident if has more close personal or commercial relations (the center of vital interests) in Ukraine. If the state in which the physical person has the center of vital interests cannot be determined or if the physical person does not take place of permanent residence in one of the states, it is considered resident if there are in Ukraine at least 183 days (including day of arrival and departure) during the period or the periods of tax year.

At the same time according to subitem 34.1.1 of item 34.1 of Art. 34 of the Code it is accurately determined that tax period is, in particular, calendar year.

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