Certificate from the tax office for going abroad

Before moving abroad to a permanent place of residence, you need to qualitatively resolve documentary issues so that nothing becomes an obstacle. For example, a certificate from the tax office about the absence of debt is important. Let's consider in more detail the features of obtaining this document, as well as how the team of the law firm "Prikhodko&Partners" can help.

What does the law say?

Therefore, the current Tax Code of Ukraine, namely its article 179, determines that resident taxpayers, leaving abroad for a permanent place of residence, must submit a corresponding declaration to the supervisory body. It is called "About property and income". This should be done in advance. Legislators provided that the declaration is submitted no later than 60 calendar days before departure.

The tax authorities then have 30 days to verify that the due amount of tax has been paid and issue a certificate stating that it has been paid and that the person has no outstanding tax liabilities. On the Internet, the request on the topic "tax certificate for permanent residence" is quite common, since many people are leaving and need high-quality processing of all the necessary documents. Such a certificate must be submitted to the customs control authorities when a person crosses the border. Without it, it is impossible to move to a permanent place of residence outside of Ukraine.

The certificate form issued by the DPS was approved by the order of the Ministry of Finance dated 06.13.2017  № 568. Later, some changes were made to it, but the key format was determined by this document.

What is the procedure for obtaining a certificate?

To get a certificate, you need to submit an application and a declaration for the place where you are registered for tax purposes. This can be done both by the taxpayer himself and by his authorized representative. As for IDPs (except self-employed persons), these documents can be submitted to any supervisory authority.

It is very important to prepare the application correctly, to refer in it to the relevant paragraph of the Tax Code, which refers to the issuing of a certificate by the controlling body. In the statement, the name of the enterprise, institution or organization to which the taxpayer will submit the certificate in the future is indicated.

It is important to note that the current tax legislation provides for the possibility of submitting an application in electronic form. The main thing is that all the requirements for the preparation of this document are met. This is done through the Taxpayer's Electronic Cabinet. There is a special menu "Correspondence with DPS".

How can we help?

The migration law practice team "Prikhodko&Partners" regularly works with client requests related to the legal support of the procedure for issuing a certificate from the tax office for departure abroad. The field of tax law is one of the key areas in our work. Therefore, we carefully advise you and, if necessary, perform a representative function in interaction with state authorities.

We understand well that a person who is preparing to go abroad does a lot of organizational work and does not always have time to understand the legal regulations on his own. This is precisely why we provide legal support in a way that is convenient for our clients. You can contact us both in person, by visiting the office, and remotely via video link.