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Íà ãîëîâíó |
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Non-resident
taxation |
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Dear Foreign Citizens! |
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In
view of numerous queries from non-residents for the
clarification of tax paying procedure in Ukraine,
Kyiv state tax administration introduces a new
rubric “Nonresident’s page” that contains laws and
legal acts of Ukraine with the explanations by
specialists of STA of Ukraine. |
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In
this rubric You will be able to find useful
information as for establishment of non-residents –
natural persons and legal entities and providing
their activity in legal area of Ukraine. For the
convenience of a non-resident taxpayer the
“Nonresident’s page” contains 8 sections with the
following information included: |
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– In
section “How
to obtain an identification number” you
will find valuable information about where a foreign
citizen should apply to register with tax
authorities and obtain an identification number, and
also a list of required documents to submit.
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Section “Taxation of income of non-residents -
natural persons” contains laws of Ukraine and vital
tax information of STA of Ukraine as for the
taxation of non-residents’ income and taxation of
inheritance (cost of gift) that was inherited by a
non-resident from a resident testator (grantor) |
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– In
section “Exemption (reduction) from the taxation of
non-residents’ income” you will find a list of
International Treaties on the avoidance of double
taxation and explanations of the specialists of STA
of Ukraine on enforcement of international treaties |
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– In
section “Taxation of non-residents – legal entities’
profit” you will find laws and legal acts of Ukraine
“On taxation of enterprise profit” and Orders of STA
of Ukraine that stipulate the procedure for
submitting reports on non-residents’ profit tax
withholding and budget deduction |
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– In
section “On activity of permanent non-resident
representative offices in Ukraine” you will find the
procedure for assigning identification (record)
numbers to a taxpayer as well as the procedure for
identifying and recording non-residents’ permanent
representative offices in Ukraine as profit
taxpayers |
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– In
section “Foreign investments” you will find the
procedure for state record of foreign investments
and explanations by the specialists of STA of
Ukraine with regard to the necessity to register
non-residents – investors with the state tax
authorities as taxpayers |
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– In
section “Settlements with non-residents” you will
find regulations “On currency regulation and
currency supervision system”, rules of using foreign
currency cash on the territory of Ukraine and
procedure of wage payment by a resident enterprise
to its non-resident employees in foreign currency
from the enterprise’s currency account |
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– In
section “Questions
and Answers” you will find comments and
answers of specialists of state tax organs in city
Kyiv to urgent questions of taxpayers with regard to
activity of non-residents - natural persons and
legal entities in Ukraine. |
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In
case of any questions on taxation issues You can
email your questions to Kyiv STA:
slugba007@kyivsta.gov.ua |
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List of states
which relationship with Ukraine is subject to the Convention on
abolishment of
certificate foreign official documents is applied |
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Australia |
Azerbaijan |
Algeria |
Switzerland |
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Byelorussia |
Bulgaria |
Brazil |
Belgium |
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Vietnam
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Armenia |
Greece |
The United Kingdom of
Great Britain |
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Demark
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Egypt |
Estonia |
Georgia |
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India |
Indonesia |
Spain |
Israel
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Italy |
Kazakhstan
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Canada |
Ireland |
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Latvia
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China |
Korean Republic |
Cyprus |
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Malaysia
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Lebanon |
Lithuania |
Kuwait |
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Norway
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Mongolia |
Moldova |
Macedonia
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Portugal
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The Russian Federation |
Republic of South Africa |
The Netherlands
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Slovak Republic |
Slovenia |
Romania
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Poland |
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Thailand
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Turkey |
The United States of
America |
Surinam |
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Uzbekistan |
Finland
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Turkmenistan |
Tajikistan |
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Japan |
Chechen Republic |
France |
Hungary
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German Federal Republic |
Sweden |
Jordan |
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