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The Procedure for Sending Notifications to Non-residents About Registration as Taxpayers was Approved

The Law No 466 dated January 16, 2020 stipulates that non-residents (foreign law firms and organizations) operating in Ukraine through separate units, including permanent representative offices, that either acquire real estate or obtain property rights to such property in Ukraine, or open accounts in banks of Ukraine are required to register with controlling tax authorities.

To comply with this provision, the Ministry of Finance has developed a Procedure for notifying non-residents of registration as taxpayers. This document was approved by the decision of the Cabinet of Ministers of Ukraine on November 4.

The procedure defines the mechanism for notifying non-residents by the controlling authorities of their registration as taxpayers.

In particular, in case of registration of these entities in the controlling authorities in accordance with the application and documents submitted by them, these non-residents receive certificate no later than the next working day from the date of registration at the main place of registration.

If the registration of a non-resident is carried out by the decision of the controlling authority on the basis of an inspection report, without an application for registration and receiving an objection to the inspection report, these non-residents receive Notification on registration as taxpayers.

The document also establishes the form of the Notification and the procedure for sending it to a non-resident.