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Fiscal Service considers taxpayers of Crimea as non-residents

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Fiscal Service considers taxpayers of Crimea as non-residents

The taxpayers of Crimea annexed by Russia are treated as non-residents, reported the press service of the State Fiscal Service of Ukraine.

“According to the law No. 1636, the legal entities and individuals who have the tax addresses on the territories of the free trade zone of Crimea were equated with the non-residents for the purposes of taxation,” said the press service.

According to the law No. 1636, the individuals who were registered by the regulatory agencies or were residents of Crimea in the beginning of the temporary occupation are relieved of meeting requirements of the law On application of the registrars of payment transactions in the trade and food services sectors in the case of their business activity on the temporarily occupied territory of Ukraine, according to the press service.

As Capital reported, since September 27, the State Customs Service of Ukraine began the operating mode with Crimea as with a foreign state.

As a reminder, since September 27, Crimea became a free trade zone.

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