The Cabinet of Ministers of Ukraine has defined a single mechanism for conducting state supervision by the State Labor Service of Ukraine.
Resident or permanent establishment of a non-resident who makes in favor of a non-resident or his authorized person any payment from income with a source of origin from Ukraine received by such non-resident from business activities (including to non-resident accounts held in national currency ), withhold tax on such income at a rate of 15% of their amount and at their expense.
The Ministry of Justice has defined the procedure for bringing to administrative responsibility for non-submission (late submission) by a legal entity of information provided by law on the ultimate beneficial owner or its absence, as well as documents to confirm such information.