The list of organizational and legal forms of non-residents that do not pay income tax (corporate tax) will be adjusted
The Ministry of Finance has published on its website the draft resolution of the Cabinet of Ministers of Ukraine "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine No. 480 dated July 4, 2017" (hereinafter - the draft act).
The draft act was developed by the Ministry of Finance jointly with the State Tax Service of Ukraine to implement the Law of Ukraine No. 3813-IX dated June 18, 2024 "On Amendments to the Tax Code of Ukraine on Peculiarities of Tax Administration during Martial Law for Taxpayers with a High Level of Voluntary Compliance with Tax Legislation" (hereinafter - Law No. 3813).
According to subpara. 2, subpara. 3, para. 7, Section I of Law No. 3813, subpara. 39.2.1 of the TCU is supplemented by a new subpara.21, according to which the list of organizational and legal forms approved by the Cabinet of Ministers of Ukraine includes organizational and legal forms of non-residents that do not pay income tax (corporate tax), including income received outside the state (territory) of registration of such non-residents, and/or are not tax residents of the state (territory) in which they are registered as legal entities.
Paragraph 4 of the Final Provisions of Law No. 3813 stipulates that ministries and other central executive authorities must ensure that their regulations are brought into compliance with this law.
Therefore, there was a need to amend the introductory part of the CMU Resolution No. 480 dated 04.07.2017 "On Approval of the List of Organizational and Legal Forms of Non-Residents that Do Not Pay Income Tax (Corporate Tax), Including Tax on Income Received Outside the State of Registration of Such Non-Residents and/or Are Not Tax Residents of the State in Which They Are Registered as Legal Entities" (hereinafter - Resolution No. 480).
In addition, there is currently no need to amend the list of organizational and legal forms of non-residents that do not pay income tax (corporate tax), including tax on income earned outside the state of registration of such non-residents, and/or are not tax residents of the state in which they are registered as legal entities.
The Draft Resolution of the CMU provides for amendments to the Resolution of the CMU dated 04.07.2017 No. 480, namely, to change its title, introductory part and the name of the list to be approved by this Resolution.
Comments and suggestions on the content of the draft act are to be submitted in writing and/or electronically within 10 days from the date of publication of this announcement to the following addresses: Ministry of Finance of Ukraine, 12/2, Hrushevskoho Str., Kyiv-8, 01008, E-mail: infomf@minfin.gov.ua, visoven@minfin.gov.ua.
Additional materials: