Tax Code of Ukraine and “Residents”

  STI in Uzhgorod informs citizens that, according to the Tax Code of Ukraine, individual – resident is a natural person who is a resident in Ukraine.

     If an individual also has residence in a foreign country, he or she is considered a resident if he or she has a close personal or economic relations (center of vital interests) in Ukraine. If the state, in which an individual has his ot her center of vital interests, can not be determined, or if an individual does not have a permanent address in any of the states, he or she is considered a resident if he or she stays in Ukraine for at least 183 days (including the day of arrival and the day of departure) during a period or periods of the fiscal year

     Sufficient (but not exclusive) condition for determining the location of the vital interests center of an individual is the permanent residence of the members of his or her family or his or her registration as a business entity.   

     If the residency status of an individual can not be determined, using the preceding provisions of this subsection, a person is considered a resident if he or she is a citizen of Ukraine.