Confirmation of residency status to avoid double taxation

What documents must a representative (authorized person) of a taxpayer (legal entity, individual entrepreneur, sole proprietor) have when applying for confirmation of residency status for the avoidance of double taxation?

In accordance with clause 3 of the Procedure for confirming the status of a tax resident of Ukraine for the avoidance of double taxation in accordance with the provisions of international treaties, approved by Order of the Ministry of Finance No. 248 dated 19.08.2022 (hereinafter - the Procedure), an application in the form given in the annex to the Procedure (hereinafter - the Application) shall be submitted by the taxpayer (authorized representative) to the supervisory authority at the main place of registration, and in case of submission of an Application for a certificate confirming the status of a tax resident of Ukraine for the avoidance of double taxation in accordance with the provisions of the

At the taxpayer's option, the application may be submitted by means of electronic communication in electronic form in compliance with the requirements established by Section II of the TCU. II OF THE TCU.

Pursuant to Article 237 of the Civil Code of Ukraine No. 435-IV dated January 16, 2003 (the "CCU"), a representative office is established on the basis of an agreement, law, act of a legal entity's body and other grounds established by civil law.

Representation based on a contract may be carried out by a power of attorney (Article 244(1) of the CCU).

A power of attorney on behalf of a legal entity is issued by its body or another person authorized to do so by its constituent documents (Article 246 of the CCU).

Paragraph 19.2 of the TCU stipulates that taxpayer's representatives are persons who may represent their legal interests and conduct business related to the payment of taxes on the basis of the law or a power of attorney. A power of attorney issued by an individual taxpayer to represent his interests and conduct business related to the payment of taxes must be certified in accordance with applicable law.

Article 34 of the Law of Ukraine No. 3425-XII "On Notaries" dated 02.09.1993 stipulates that one of the notarial acts performed by notaries is the certification of transactions, including powers of attorney.

In view of the above, a representative (authorized person) of a legal entity must have a power of attorney issued by the head of such legal entity or another person authorized to do so by its constituent documents, and an identity document.

When submitting the Application, a representative (authorized person) of an individual and an individual entrepreneur must have a notarized power of attorney and an identity document.