Should a non-resident obtain an Individual Taxpayer Identification Number! (29-11-2010)

Should a non-resident obtain an Individual Taxpayer Identification Number!

According to s.p. 1.2. p. 1 of the Regulation on individual taxpayer card, approved by the Order of the State tax administration of Ukraine as of 27^th of January 1998 No.43 and registered with the Ministry of Justice of Ukraine as of February 19, 1998 No. 124/2564  with changes and amendments, the following citizens shall obtain an individual taxpayer identification number:

- those who have permanent residence in Ukraine, those who have taxable objects and have to pay taxes and other obligatory duties;

- those who have no permanent residence in Ukraine, however with accordance to present laws are obliged to pay taxes in Ukraine;

 - those who set up accounts with banks;

- if any data about such individuals are used in other information systems of Ukraine.

An individual that has no citizenship is subject to any of the above listed categories and shall obtain an individual taxpayer identification number that will be issued if the Rules on entry of foreigners and stateless persons into Ukraine, their departure from Ukraine and transit pass through its territory, asserted by the Decree of the Cabinet of Ministers of Ukraine as of December 29, 1995 No. 1074 with changes and amendments, that is determined by sp.2.4. p.2 of the Regulation on individual taxpayer card, approved by the Order of the State tax administration of Ukraine as of 27^th of January 1998 No.43 with changes and amendments.

According to p.10 of the Rules No.1074 Migratory agencies interactively with the Ministry for foreign affairs, Security service and State Boarder Service are authorized to regulate and take control within their capacities of fulfillment the Rules by foreigners and stateless persons, as well as legal entities and physical persons in Ukraine that receive foreigners and stateless persons or render them any services.

However, the Provision 43 excluded obligatory applying individual taxpayer identification numbers only in cases if individuals due to their religion or any other views refused from receiving an individual taxpayer number and they officially informed the related state organs.

P. 2.5. of the Regulation No.43 stipulates that foreign citizens should register and receive the Card at the state tax service administrations in the Autonomous Republic of Crimea, regions, in cities Kyiv and Sevastopol with submitting passport and the legally certified translation of the passport into Ukrainian language.  The persons that have notary certified letter of attorney for receiving the Card on behalf of a foreign citizen should submit the Ukrainian citizen passport or identity document, identity card of a foreign citizen or its photocopy (with clear-cut image) with the following data specified:

Name ad Surname,

Birth place,

Residence place,

Date of birth,

As well as notary certified letter of attorney for receiving the Card and a legally certified Ukraine translation of the identification document of a foreign citizen or stateless person.