abroad on permanent residence/PMP?
What is the procedure and terms for removing the FOP from the tax records for departure...?
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Lorina Fedan
According to Clause 179.3 of the Tax Code of Ukraine, resident taxpayers who move abroad to a permanent place of residence are required to submit a tax declaration on their property status to the supervisory body no later than 60 days before departure.
Within 30 calendar days after receiving the Declaration, the controlling body is obliged to check the specified software, pay the appropriate amount of tax and issue a certificate of payment and absence of software. The certificate is submitted to the customs control authorities when crossing the border and is the basis for carrying out customs procedures.
10.08.2023 10:34
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