Departure for permanent residence tax h1>
Document: Departure for permanent residence The procedure for issuing certificates to persons traveling abroad for permanent residence.
The material is prepared by specialists.
editorial office of the newspaper “Accounting Week”
CONSULTING IN THE MOSCOW DISTRICT G. KHARKOV.
The procedure for issuing certificates to persons,
leaving for permanent residence abroad.
The procedure for issuing certificates to persons traveling to a permanent residence was approved by a decree of the Cabinet of Ministers of Ukraine of 24.12.2003. � 1998.
In order to receive such a certificate, a resident individual must submit to the tax inspection at his location a declaration on the property status and income not later than the end of the 60th calendar day preceding the departure of the payer of the tax abroad for permanent residence. The declaration is submitted for the reporting tax period, which accounts for the day of its submission (from the beginning of the reporting tax period to the day the declaration was submitted).
Within 30 calendar days from the date of receipt of the declaration, the tax authority is required to determine the tax liability of the taxpayer and send him a tax notice, and in the absence of tax obligations, issue a certificate to the tax payer.
The taxpayer is obliged, in the manner prescribed by the Law *, to pay the amount of the tax obligation specified in the tax notice, including penalties and fines (if any).
A document confirming payment of the tax (bank receipt, payment order) is presented by the tax payer to the tax inspection for obtaining a certificate. The certificate is confirmed by the signature of the head of the inspection and is sealed.
This certificate is valid for 60 calendar days from the date of its issue.
The form of the certificate is determined by the State Tax Administration of Ukraine and contains the following data: name of the tax authority issuing the certificate; surname, first name, patronymic of the taxpayer; identification number in accordance with the State Register of individuals – payers of taxes and other mandatory payments; the reporting tax period for which the declaration was submitted and a certificate is issued; information on the payment of tax or on the absence of tax liabilities.
The certificate issued by the tax inspection is submitted by the tax payer to the customs control authorities at the time of crossing the customs border and is the basis for conducting customs procedures.
It should be noted that in accordance with paragraph 10 of the Rules for issuing and issuing a passport of a citizen of Ukraine for traveling abroad and the travel document of the child, their temporary detention and seizure, approved by the CMU from 31.03.95. No. 231 (as amended by the CMU of 24.03.2004, No. 380), for the registration of a passport, in case of departure for permanent residence abroad, provision is made for the management (departments) of citizenship, emigration and registration of individuals. income of individuals – a tax payer who travels abroad for permanent residence, or on the absence of tax obligations.
Thus, a citizen who filed the above certificate for registration of a passport document does not have the opportunity to present it to the customs authority at the checkpoint across the state border of Ukraine. Taking into account this fact, the State Tax Administration of Ukraine supported the proposal of the State Customs Service of Ukraine to issue 2 copies of this certificate to citizens with a mark on one of them “For customs authorities”.
Therefore, now individuals who have filed a tax return with the tax inspection will be able to obtain all the necessary certificates for the subsequent processing of documents for leaving for permanent residence. ___________________.
* This refers to the Law of Ukraine “On Personal Income Tax” of May 22, 2003, No. 889-IV.
chief, service department.
newspaper “Accounting Week”
� 14, (04.04.2005), p. 36.
Kharkiv, ul. Sumskaya, 106a,
Tel. (057) 714-37-28, 714-37-29,
fax machine (24 hours): (057) 714-93-52.
In the base 535973 document.
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