LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 17, 2013 No. 4986/6/99-99-18-05-01-15

About registration

The ministry of the income and charges of Ukraine reviewed your request <...> about registration as taxpayers of representative offices which are separate divisions, and reports the following.

By subitem 14.1.30 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code) it is determined that the concept "separate divisions" is used in the value determined by the Civil code of Ukraine. For the Section IV of the Code - in determination of the Economic code of Ukraine.

In Article 95 of the Civil code it is specified that representation is the separate division of the legal entity located out of its location and performing representation and protection of interests of the legal entity. Data on branches and representations of the legal entity join in the unified state register.

According to article 63 of the Code the taxpayer registration is kept for the purpose of creation of conditions for implementation by monitoring bodies of control of correctness of calculation, timeliness and completeness of tax payment, the added financial sanctions, observance of tax and other legislation, control of which observance is imposed on bodies of the State Tax Service.

All taxpayers are subject to registration or registration in bodies of the State Tax Service.

Taxpayers are subject to registration or registration in bodies of the State Tax Service for the location of legal entities, separate divisions of legal entities, residence of person (the main place of accounting), and also for the location (registration) of their divisions, personal and real estate, the taxation objects or objects connected with the taxation or through which activities (the nonbasic place of accounting) are performed, - Item 63.3 of article 63 of the Code.

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