How to get a document
The Main Department of the Ministry of Revenue and Duties of Ukraine recalls that legal and natural persons, being not residents of Ukraine, which receive profit from the sources in Ukraine, can get a certificate on income tax (tax on gains) paid in Ukraine in order to avoid double taxation.
This certificate is issued by the Ministry of Revenue and Duties of Ukraine in the jurisdiction (at the place of residence) of a resident or non-resident’s permanent representation office, in case any payments have been made in favour of a non-resident from profits gained in Ukraine.
The certificate or reasonable refusal which wording is put down on the letterhead of the Ministry of Revenue and Duties of Ukraine, and is signed by its Chair, should be issued within 5 business days since the date of receipt of a written request from a non-resident or authorized person.
A request in writing sent by a non-resident for issue of the certificate is either forwarded straight to the appropriate body of the MRD of Ukraine or through a person paying taxes due on profits gained from sources in Ukraine in favour of the non-resident, or through the authorized person, who should verify the powers being delegated to the former. A request that is to be submitted in Ukrainian or some other foreign language with attached notarized translation in Ukrainian should obligatory contain the non-resident’s personal details and data on income source.
