Comments on taxation of foreigners in Ukraine
Taking into consideration the recent letters of the State Tax Administration of Ukraine and the latest official answer addressed to the European Business Association it is worth to pay attention to some changes in personal income tax law interpretations by the official agency.
(firmenpresse) - Taking into consideration the recent letters of the State Tax Administration of Ukraine and the latest official answer addressed to the European Business Association it is worth to pay attention to some changes in personal income tax law interpretations by the official agency aimed to pressure foreigners in Ukraine.
Foreigners working in Ukraine have to obtain a yearly tax residence certificate in order to be taxed with 15 percent rather than with 30 percent tax rate which non-residents pay. In order to receive the tstauts as a tax resident an application must be submitted first to the tax inspection. As a result the applicant receives the tax resident certificate and is to be considered as a resident definite properly to the regulations of the State Tax Administration of Ukraine (as of 15.05.09 №4470/6/17-0716, №10018/7/17-0717; as of 12.03.2009 №2188/6/17-0716).
The rate of personal income tax on salary which applies to foreigners in Ukraine is to be mentioned in the labor contract with foreigners or in corresponding annexes. Anyhow it should be in a written from the beginning of employment. If the previous mentioned is not implemented a risk of an extra tax charge (with 30% rate) and penalties for delay of tax payments by employer could be imposed (p.9.1.13 of the Act of Ukraine “On physical persons’ income tax”).
J&L assists in preparation, submitting and receiving all abovementioned documents under your request.
Themen in dieser Pressemitteilung:
Unternehmensinformation / Kurzprofil:
J&L Consulting is a Danish-Ukrainian company aimed at providing high quality business consultancy in Ukraine.
J&L is created to offer cost-effective solutions for companies needing highly experienced assistance on a temporary or extended basis. We bring professional competency, broad industry experience, and wide-ranging analytical capabilities that can resolve immediate business obstacles. J&L provides long term legal and financial advice together with pragmatic solutions. J&L is committed to deliver high standard client service. Together with our clients J&L is attempting to gain clear understanding of emerging business challenges and to accomplish appropriate solutions.
&L Consulting Ltd
Sholom-Aleykhem Street 11,
Lviv, 79007
Ukraine
phone: +380 322 970597
+380 322 970596
fax: +380 322 970595
e-mail: j-l(at)j-l.com.ua
Datum: 07.10.2009 - 06:51 Uhr
Sprache: Deutsch
News-ID 1005064
Anzahl Zeichen: 0
contact information:
Contact person: Patrick Jung
Town:
Lviv
Phone: Tel. +380 32 297 05 97/96
Kategorie:
Automotive
Anmerkungen:
Diese Pressemitteilung wurde bisher 212 mal aufgerufen.
Die Pressemitteilung mit dem Titel:
"Comments on taxation of foreigners in Ukraine
"
steht unter der journalistisch-redaktionellen Verantwortung von
J&L Consulting (Nachricht senden)
Beachten Sie bitte die weiteren Informationen zum Haftungsauschluß (gemäß TMG - TeleMedianGesetz) und dem Datenschutz (gemäß der DSGVO).
