Order of Minrevenue from 11.12.2013, №795
Minrevenue issued an order approving the form of certificates on filed declaration on property and income and the procedure for filling it in.
Minrevenue order dated 11.12.2013, № 795 approved the form of certificate on filed declaration on property and income (the PIT paid and the lack of tax liability of such tax) and the procedure for its filling.
Thus, taxpayers - residents who travel abroad for permanent residence must submit a declaration to the supervisory authority not later than 60 days prior to departure.
In turn, the supervisory authority within 30 calendar days after receiving the declaration must check determined tax liability, payment of the proper amount of tax and issue a certificate on filed declaration on property and income, submitted to the customs authorities crossing the customs border. It is the basis for customs procedures.
