The exception is the income specified in subparagraphs 141.4.3 - 141.4.6 and 141.4.11 of the Tax Code of Ukraine.

This tax is paid to the budget upon payment of the relevant income, unless otherwise provided by the provisions of international agreements of Ukraine with the countries of residence of persons (in whose favor the payments are made), which have entered into force.

Please note that in accordance with the requirements of paragraph 103.2 of Article 103 of the Code, a person (tax agent) has the right to apply the tax exemption or reduced tax rate provided by the relevant international agreement of Ukraine at the time of payment of income to a nonresident, if such nonresident is a beneficial recipient. (owner) of income and is a resident of the country with which the international agreement of Ukraine is concluded.

The application of an international agreement of Ukraine in terms of tax exemption or application of a reduced tax rate is allowed only if the nonresident provides a person (tax agent) with a document confirming the status of a tax resident in accordance with paragraph 103.4 of this article.

At the same time, the amount of taxes withheld in the payment of income to non-residents is reflected in the income tax return in line 23 of the Tax Code, to which the total value of the indicators of the annexes to the tax return is transferred.

Appendices to the Tax Invoice are filled in separately for each non-resident to whom income is paid.

Please note if the taxpayer has paid income to a non-resident and paid income tax to non-residents in full, but has not submitted the annex to the income tax return and / or has not shown the amount of income tax to non-resident in line 23 and line 25 of the return, a fine of 25% of the amount of non-accrued income tax of a non-resident is applied.

The same actions committed repeatedly within 1095 days - entail the imposition of a fine of 50% of the amount of tax payable and / or paid to the budget (paragraph 127.1 of Article 127 of the Code).