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Non-residents of Ukraine

  • Дата: 9-03-2013, 20:36
Non-residents of Ukraine


Non-residents - legal entities, business entities that do not have the status of legal entity (branches, representative offices, etc.), located outside of Ukraine, which are created and operate in accordance with the laws of a foreign country, including legal persons and other business entities, created with the participation of legal entities and individuals;

The Law of Ukraine On the National Program Information (Article 1), Kyiv, February 4, 1998 N 74/98-VR

"non-residents":

individuals (foreigners, Ukrainian citizens, persons without citizenship) who have permanent residence outside Ukraine, including, temporarily residing in the territory of Ukraine;
legal entities, business entities that do not have the status of legal entity (branches, representative offices, etc.), located outside of Ukraine, which are created and operate in accordance with the laws of a foreign country, including legal persons and other business entities with the participation of legal entities and other business entities in Ukraine;
located in Ukraine foreign diplomatic, consular, commercial and other official missions, international organizations and their affiliates, who have diplomatic privileges and immunity, as well as offices of other organizations and companies, not carrying out business activities on the basis of the laws of Ukraine.

a cabinet decree on the system of currency regulation and currency control (Article 1), Kiev, February 19, 1993 N 15-93

Non-residents - is:

a) foreign company, organization, formed in accordance with the laws of other states and their registered (accredited or legalized) in accordance with the laws of Ukraine branches, representative offices and other separate units located on the territory of Ukraine;
b) diplomatic missions, consular offices and other official representatives of foreign countries and international organizations in Ukraine;
a) natural persons who are not residents of Ukraine.
TAX Code (Article 14), Kiev, December 2, 2010 N and 2755-V

Non-residents:

a) legal persons formed in accordance with the laws of other states that operate outside of Ukraine, as well as their individual subdivisions located on the territory of Ukraine, which are not engaged in business activities in accordance with the laws of Ukraine;
b) located in Ukraine diplomatic missions, consular offices, and other official representatives of foreign countries and international organizations that have diplomatic privileges and immunity;
a) Individuals: foreigners and stateless persons, citizens of Ukraine who have permanent residence outside Ukraine, including those who are temporarily in the territory of Ukraine.

The Customs Code of Ukraine (Article 4), Kiev, March 13, 2012 N 4495-VI

Non-residents - are legal entities and entrepreneurs who do not have legal status of Ukraine, located outside of Ukraine, which are created and operate in accordance with the laws of a foreign country, including legal persons and other business subjects activities with the participation of legal entities and other business entities in Ukraine.

of the Verkhovna Rada of Ukraine on Approval of Rules of the Law of Ukraine "On Profit Tax" (Regulations, Sec., P.1), Kiev, June 27, 1995 N 247/95-VR

Non-residents in Ukraine - legal entities and entrepreneurs who do not have the status of a legal entity (branches, representative offices, etc.) located outside of Ukraine, which are created and operate according to the legislation of another State;

- Located in the Ukraine diplomatic missions, consular offices and other official representatives of foreign countries, international organizations and their mission having diplomatic privileges and immunities, as well as offices of other foreign organizations and companies not to do business in accordance with the laws of Ukraine.

As a rule, foreign enterprises (non-residents) are those businesses that pay taxes on activities in favor of a foreign state.

State Statistics Committee of this Order of Approval of the State statistical N 9-WES "Report on the export (import) services" and instructions for its use (Instructions, Section 2) N 266 of 15.07. Kiev 2002

Non-Resident - a foreign person or foreign participant of war games, authorized to sign the contract (agreement) with the company for the purchase of fuel and lubricants in the territory of Ukraine for transmission to the exercises.

CABINET OF MINISTERS OF UKRAINE RESOLUTION A N O VA On approval of the supply of fuel and lubricants, purchased by non-residents for transmission to the joint with the units of the Armed Forces of Ukraine military exercises on the territory of Ukraine, which are conducted in the framework of the program " Partnership for Peace ", the operations of which are delivered to the customs territory of Ukraine shall be exempted from value added tax (order, item 2) on June 1, 2011 N 569 Kyiv

Non-residents - citizens with permanent residence outside Ukraine, including those who are temporarily in the territory of Ukraine, legal entities, business entities that do not have the status of legal entity (branches, representative offices, etc. .) located outside Ukraine are established and operate in accordance with the laws of a foreign country, including legal persons and other business entities with the participation of legal entities and other business entities in Ukraine, located on the territory of Ukraine diplomatic missions, consular institutions, trade and other official representatives of foreign countries, international organizations and their affiliates, with diplomatic privileges and immunity, as well as the offices of other foreign companies and firms that do not carry on business in accordance with the laws of Ukraine.

State Statistics Service of Ukraine On Approval of the order with methodological regulations for the organization of state statistical observation to assess the volume of informal trade in the foreign trade statistics (Methodological Guidelines, Section 2) 05.09.2011 N 225



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