What is a certificate confirming the status of a tax resident?
Many Ukrainian enterprises closely cooperate with foreign legal entities, which are defined by law as non-residents, just like our companies for their side. In this situation, companies face the problem of double taxation.
To avoid double taxation of income or reduce the amount of expenses, you should perform certain actions obtaining a certificate confirming the status of a tax resident on one of the stages.
Ukraine has signed the Convention for the avoidance of double taxation with 50 countries of the world, which greatly facilitates the work of enterprises and business. Not only companies, but also citizens who officially receive income abroad may require the certificate.
According to the Tax Code of Ukraine, the residents are:
- Legal entities that are created and operate under the legislation of Ukraine, the location of the legal entity can be both Ukraine and another country;
- Official representations and institutions of Ukraine located abroad;
- An individual with a place of residence in Ukraine (both citizens and foreigners)..
How to get a certificate confirming the status of a tax resident?
A resident of Ukraine (an individual or company) should get a tax residency certificate from the state fiscal service of Ukraine at the location of the legal entity or the place of residence of an individual.
Mandatory legalization procedure (apostillation) of a tax residency certificate.
Upon receiving the certificate, you should send it to the foreign employer or contractor. To use a document on the territory of a foreign state, it should be prepared in accordance with international requirements. In this case, the certificate should be legalized.
For the Hague Convention signatories, it is enough to affix an Apostille stamp. Then, so that the document can be used, it is translated and notarized. In some cases, a double apostillation is required (i.e. affixing the second Apostille to a notarized translation). It depends on the requirements of the country where you send the certificate.
How to quickly get a certificate and affix an Apostille on it?
Pereklad.ua Translation Agency provides services for obtaining certificates of confirmation of the status of a tax resident, as well as preparing a document for sending abroad.
Any person can apply to our company to get a certificate and affix an Apostille to it. If you already have the document, all that remains is to legalize it for using abroad. You can entrust us with obtaining a certificate, for which you have to make a power of attorney. A notary with whom we cooperate can issue this power of attorney.
After receiving the document from the Tax Service, we receive an Apostille stamp from the relevant ministry for you. Upon receiving the certificate and affixing an Apostille to it, the next stage is notarized translation. The certificate is usually translated into English or Ukrainian.
Example:
Making a tax residency certificate for Kazakhstan has the following stages: 1) Getting a certificate; 2) Apostillation; 3) Translation into Ukrainian with notarization.
