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28.11.2011
The Ministry of Finance of Ukraine (“MFU”) believes that the residence of the individual cannot be confirmed with permanent residence permit

In letter No. 31-08310-06-29/16281 the MFU elaborated on conditions under which an individual should be considered a resident and non-resident. In particular, it is mentioned about the residence of individual in case the individual has permanent residence card. The MFU believes that pursuant to the Law "On Immigration" the permanent residence permit in Ukraine is only a permission for permanent residing in Ukraine and it does not confirm the fact of residence of a foreigner in Ukraine, so it cannot be a document affirming the taxpayer’s resident status in Ukraine.

Also, the Tax Code does not contain rules on the foreigners’ obligation to obtain the tax authorities the documents affirming their resident status in Ukraine rendering In accordance with clauses 170.10.1 of the TC, taxation of income received by non-residents from sources originating from Ukraine, shall be effected under rules and taxed at the rates established for residents.

25.11.2011
Single Social Contribution (SSC) cannot be imposed on royalty and rent
Remuneration paid under authorship agreement for creation and use of works of science, literature and art, except fee of editorial staff of newspapers, magazines and other media, publishing houses, art agencies and (or) payment for their labour, return on shares and other income on the participation of employees (dividends, interest, payments on equities) shall not be a subject for SSC imposing. The SSC cannot be imposed also on payments to individuals under contracts because the relationships arising from the conclusion of the lease agreements have no signs of legal relations governing works or services rendering.
21.11.2011
The State Committee of Ukraine for Regulatory Policy and Entrepreneurship: the transaction cannot be considered invalid under tax audit statements
Pursuant to the Letter of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship No. 7319  indicated at the tax audit reports deficiencies made by entities in the negotiation and execution of contracts cannot be a ground to consider the contract invalid.
The STS bodies in accordance with art. 10 of the Law "On State Tax Service of Ukraine" are invested only with authority to file lawsuits to courts against companies for declaration a transaction as invalid and disgorgement of profits to the state budget.  Pursuant part 1 art. 204 of the CC before determination by the court such a decision the transaction is legitimate, unless its invalidity is not directly established by law or it is not remained as invalid by the court (presumption of legitimacy).