Legalaid

Information on the procedure of foreigners entry to (exit from)Ukraine

admin — Thu, 27 May 2010 08:37:19 +0000

At present, the Ukrainian legislation provides for both visa and visa-free entry procedure for foreigners (foreign citizens and non-citizens).

The rules of foreigners entry to (exit from) Ukraine are regulated by Ukrainian law On Legal Status of Foreigners, of February 4, 1994, by the Rules of foreigners entry to Ukraine, their exit from Ukraine and transit through its territory (under the Decree N 1074 by Ukraine’s Cabinet of Ministers of December 29, 1995) and by the Rules of obtaining visa documents for entry to Ukraine (under the Decree N 227 by Ukraine’s Cabinet of Ministers of February 20, 1999).

Foreigners shall enter/exit Ukraine through the crossing points on the Ukraine frontier, in case of presence of a national passport and a visa, if otherwise is not specified by the Ukrainian legislation.

All categories of visas are issued by Ukraine’s diplomatic missions and consular offices abroad. The Department of Consular Service of the Ministry of Foreign Affairs of Ukraine issues diplomatic visas in the territory of Ukraine to diplomats for the term of their accreditation. Service visas are issuing to officers of foreign affairs institutions of foreign states in case of presence of a service passport, to foreign mass media staff as well as to the members of their families for the period of service card validity (Appendix 1).

At the territory of Ukraine the period of visas validity could be prolonged. Diplomatic and service visas, issued to diplomatic personal, officers of diplomatic institutions, consular institutions, international and other organizations, accredited in Ukraine are prolonged by the Department of Consular Service of the Ministry of Foreign Affairs of Ukraine.

Other visa types are prolonged by the organs of the Ministry of Internal Affairs of Ukraine.

In accordance with a Decree N 227 by Ukraine’s Cabinet of Ministers of February 20, 1999, visas for foreigners are issued on the basis of their entry purpose, provided they have the appropriate documents (Appendix 2).

Depending on validity, there exist the following types of visas: short-term visas (issued for up to 6 months) and long-term visas (6-12 months); by frequency of use the visas are divided into single, multiple and collective.

At the time of temporary stay in Ukraine, foreigner has no right to change the status of residence for any other one and to apply for permission for permanent residence in Ukraine.

Since July 1, 2001, in accordance with a Decree of the President of Ukraine N 435 of June 15, 2001 “About the Additional Measures Directed Towards the Realization of Right of Human for Freedom of Movement and Free Choice of the Place of Residence” the registration of foreigners, which are entering Ukraine according to the set rules, and their passport documents is carried out only at the crossing points on the State frontier by the organs of the State Committee for the Protection of the National Frontier of Ukraine. Further registration of foreigners, which are temporary staying in Ukraine according to the set rules, and their passport documents is not carried out by the internal affairs agencies.

In case of loss of national passports by the foreigner on the territory of Ukraine, the passport owner should inform their hosting organization and an internal affairs agency about this incident. The latter, upon the foreigner’s request, issues a substitution document. On obtaining national passports by foreigners at the diplomatic mission or consular department of their country on the basis of the foreigner’s application and a petition by their hosting organization, the internal affairs agency provides for issuing an exit visa or registration of the foreigner’s national passport.

Exit of foreign citizens and non-citizens from Ukraine

Foreign citizens and non-citizens, which have temporary stayed in Ukraine, should exit the country in the course of the rules of entry to Ukraine.

In accordance with a Decree N 910 by Ukraine’s Cabinet of Ministers of June 5, 2000 foreign citizens and non-citizens, which have the permanent residence in Ukraine or staying in Ukraine with the aim of job placement based on Centre of Employment confirmation or studying at the high school education institutions of Ukraine, exit Ukraine according to the passport documents with appropriate marks and certificates for residence.

Transit of foreigners through the territory of Ukraine is allowed, in case if the foreigner has a transit Ukrainian visa, a destination country visa and tickets or other documents proving that the intended trip is really a transit.

Citizens of the States which have concluded international agreements with Ukraine on visa-free travelling of citizens (Appendix 4) enter into Ukraine with a valid national passport, provided they have an insurance policy and a duly arranged invitation (original) by a legal or private person from Ukraine, if otherwise is not envisaged by an international agreement. There still exists a visa-free regime with the CIS countries (according to the Agreement on Visa-Free Migration of the CIS Countries Citizens of October 9, 1992), including Russia and Belarus (according to the concluded agreements).

Grounds for issuing visas

P-1 (private visa) - invitation of an established type duly arranged by the internal affairs agencies or an invitation of a Ukrainian medical institution and other documents proving the private nature of the trip.

P-2 (private visa) - personal application, results of a personal interview with an employee of a Ukrainian diplomatic mission or consular post which is in charge of deciding whether a visa can be issued, and documents proving Ukrainian background of an foreigner or a non-citizen.

B (business visa) - invitation of an established type duly arranged by the internal affairs agencies.

T (tourist visa) - documents proving the tourist nature of the trip.

H (visa for members of humanitarian missions) - approval by the Commission at the Cabinet of Ministers of Ukraine for coordination, acceptance, transportation, security and distribution of humanitarian aid rendered by foreign States.

E (visa for members of rescue services) - approval by the Ministry of Emergency Issues of Ukraine.

O (student visa) - invitation of an established type issued by the Ministry of Education of Ukraine.

M (visa for mass media staff) - Instruction by the Ministry of Foreign Affairs of Ukraine on issuing the visa.

R (visa for members of religious missions) - invitation by a religious organization, certified by the State Committee of Religions.

TP-1 (transit visa) - document proving the transit nature of the trip, visa to a third country, ticket, etc.

TP-2 (transit visa) - documents proving the transit nature of cargo transportation and public bus transportation through the territory of Ukraine.

EI-1 (immigration visa) - work permit issued by the Ministry of Labour.

EI-2 (immigration visa) - permit by a local executive body for permanent residence in Ukraine.

OI (visa for international transport service staff) - license for international transportations issued by the corresponding agency of the host country.

Visas of other types are issued on the request by the State authorities of foreign countries, international organizations, invitation cards issued by ministries, by other central executive power bodies, as well as invitation cards of the type established by the Cabinet of Ministers of Ukraine from Ukrainian legal and natural persons.

There is no need in invitation for issuing visas (types C, B, M, K, P) for the citizens of states - members of the European Union, Canada, Slovak Republic, United States, Turkey, Switzerland and Japan (in accordance with a Decrees by Ukraine’s Cabinet of Ministers N 750 of May 5, 2000, N 1376 of September 01, 2000, N 192 of February 28, 2001).

In case of need, an employee of a Ukrainian diplomatic mission or a consular office may request additional documents which would in a better way specify the aim of the foreigner’s/non-resident’s trip or invite a certain person for an additional interview.

The list of countries with indication of visa regime:

Notion:

DP - holders of diplomatic passports
SP - holders of official passports

Austria
Visa-free for 90 days for 180 days

Australia
Visa

Azerbaijan
Visa-free for 90 days for 180 days

Albania
Visa, except DP, SP

Algeria
Visa

Angola
Visa

Antigua and Barbuda
Visa

Andorra
Visa-free for 90 days for 180 days

Argentina
Visa, except DP, SP

Afghanistan
Visa

Bahamas
Visa

Bangladesh
Visa

Barbados
Visa

Bahrain
Visa

Belize
Visa

Belgium
Visa-free for 90 days for 180 days

Benin
Visa

Belarus
Visa-free (internal passports for travel)

Bulgaria
Visa-free for 90 days for 180 days

Bolivia
Visa

Bosnia and Gartsehovyna
Visa, except DP, SP

Botswana
Visa

Brazil
Visa, except DP, SP

Brunei Darussalam
Visa, except DPSP

Burkina Faso
Visa

Burundi
Visa

Butane
Visa

Vanuatu
Visa

Vatican
Visa-free for 90 days for 180 days

UK
Visa-free for 90 days for 180 days

Venezuela
Visa, except DP, SP

Vietnam
Visa, except DP, SP

Armenia
Visa-free for 90 days for 180 days

Gabon
Visa

Haiti
Visa

Guyana
Visa

Gambia
Visa

Ghana
Visa

Guatemala
Visa

Guinea
Visa

Guinea Bissau
Visa

Honduras
Visa

Grenada
Visa

Greece
Visa-free for 90 days for 180 days

Georgia
Visa-free for 90 days for 180nights

Denmark
Visa-free for 90 days for 180 days

Djibouti
Visa

Dominica (Commonwealth)
Visa

Dominican Republic
Visa, except DP, SP

Ecuador
Visa

Zimbabwe
Visa

Eritrea
Visa

Estonia
Visa-free for 90 days for 180 days

Ethiopia
Visa

Egypt
Visa

Yemen
Visa

Zambia
Visa

Zimbabwe
Visa

Israel
Visa, except DP

India
Visa

Indonesia
Visa

Iraq
Visa

Iran
Visa, except DP, SP

Ireland
Visa-free for 90 days for 180 days

Iceland
Visa-free for 90 days for 180 days

Spain
Visa-free for 90 days for 180 days

Italy
Visa-free for 90 days for 180 days

Jordan
Visa

Cape Verde
Visa

Kazakhstan
Visa-free for 90 days for 180 days

Cambodia
Visa, except DP, SP

Cameroon
Visa

Canada
Visa-free for 90 days for 180 days

Qatar
Visa

Kenya
Visa

Kirghizia
Visa-free for 90 days for 180 days

China (PRC)
Visa, except DP, SP

Cyprus
Visa-free for 90 days for 180 days

D K N R

Visa, except DP, SP

Colombia
Visa

Congo (Democratic Republic)
Visa

Congo (Republic)
Visa

Korea
Visa-free for 90 days for 180 days

Costa Rica
Visa

Côte d’Ivoire
Visa

Cuba
Visa, except DP, SP, crew members of sea vessels and aircraft and travel for treatment

Kuwait
Visa

Laos
Visa, except DP, SP

Latvia
Visa-free for 90 days for 180 days

Lithuania
Visa-free for 90 days for 180 days

Liberia
Visa

Lebanon
Visa

Libya
Visa

Liechtenstein
Visa-free for 90 days for 180 days

Luxembourg
Visa-free for 90 days for 180 days

Mauritius
Visa

Mauritania
Visa

Macedonia
Visa, except DP, SP

Malaysia
Visa

Mali
Visa

Malta
Visa-free for 90 days for 180 days

Morocco
Visa

Mexico
Visa, except DP

Moldova
Visa-free for 90 days for 180 days

Monaco
Visa-free for 90 days for 180 days

Mongolia
Visa-free (for travel on official business travel, private purpose if the documents confirming purpose of travel)

Nepal
Visa

Nigeria
Visa

Netherlands
Visa-free for 90 days for 180 days

Germany (Federal Republic of)
Visa-free for 90 days for 180 days

New Zealand
Visa

Norway
Visa-free for 90 days for 180 days

O and E
Visa

Oman
Visa

Pakistan
Visa

Panama
Visas, except DP, SP

Paraguay
Visa-free for 90 days for 180 days

Peru
Visa, except DP, SP

P A R
Visa

Poland
Visa-free for 90 days for 180 days

Portugal
Visa-free for 90 days for 180 days

Puerto Rico
Visa

Russian Federation
Visa-free (internal passports for travel)

Romania
Visa-free for 90 days for 180 days

El Salvador
Visa

San Marino
Visa-free for 90 days for 180 days

SaudMali Arabia
Visa

Serbia
Visa, except DP, SP

Sierra Leone
Visa

Syria
Visa

Singapore
Visa, except DP, SP

Slovakia
Visa-free for 90 days for 180 days

Slovenia
Visa-free for 90 days for 180 days

S V A
Visa-free for 90 days for 180 days

Sudan
Visa

Tajikistan
Visa-free for 90 days for 180 days

Thailand
Visa, except DP, SP

Tanzania
Visa

Tunisia
Visa

Turkey
Visa, except DP, SP or special passports

Turkmenistan
Visa, except DP, SP

Uganda
Visa

Hungary
Visa-free for 90 days for 180 days

Uzbekistan
Visa-free for 90 days for 180 days

Uruguay
Visa

Philippines
Visa

Finland
Visa-free for 90 days for 180 days

France
Visa-free for 90 days for 180 days

Croatia
Visa, except DP, SP

Central African Republic
Visa

Chad
Visa

Bohemia
Visa-free for 90 days for 180 days

Chile
Visa, except DP, SP

Montenegro
Visa, except DP, SP

Switzerland
Visa-free for 90 days for 180 days

Sweden
Visa-free for 90 days for 180 days

Sri Lanka
Visa

Jamaica
Visa

Japan
Visa-free for 90 days for 180 days

Property rights transition to the corporate rights of other persons

admin — Sun, 09 May 2010 17:30:57 +0000

How can a natural person (member) of LLC transfer corporate rights (share in the statutory fund) to another member?
There are several options to change the owner of the corporate rights:
1) the purchase-sale contract of corporate rights;
2) if the member is a natural person – notarized copy of the natural person’s application on cessation of membership of the founders (participants);
3) notarized document on the transfer of rights of a founder (participant) to another person;
4) notarized copy of the document on the share transfer of the participant in the statutory fund of the company;
5) Contract on donation of corporate rights.

The contract of sale of corporate rights.

Under the Civil Code norms purchase of corporate rights shall be made in accordance with the price and terms, offered for sale of the share (part hereof) to the third parties.
If members of the company shall not take advantage of preference share purchase within a month of notice of participant’s intention to sell the share (part hereof) or within the period, prescribed by the company’s charter or agreement between the parties, it can be alienated to a third party.
In the course of share transfer (part hereof) an immediate transfer of all member’s rights and duties, retreated fully or partially, shall occur.
When signing the contract of sale of corporate rights at the notary, it shall be required to pay state tax of 1 % of contract value of corporate rights, but not less than one minimum taxable income (tax-free allowance).
The contract of sale of corporate rights shall establish the date and order of payment of sold corporate rights.
Thus, a definite conclusion can be made: the most suitable way to transfer corporate rights from one person to another (relative) shall be the contract of sale, as there shall only be need to find common ground with other members of the company.
5) Contract on donation of corporate rights. Under the contract hereof one party (the trustor) transfers or agrees to transfer in the future the other party (the trustee) donated property (donation) free of charge. The subject of the donation contract can be personal property, including money and securities, real estate and property rights the grantor owns now or may own in the future.
Therefore, on the basis of solely common law of the Civil Code of Ukraine and taking into consideration the real will of other participants of the LLC, it can be concluded that one person may donate corporate rights to the relative.
Besides, it must be kept in mind, that donation, sale of corporate rights stipulates further execution of amendments in the constituent documents of the company, associated with the change of members and statutory capital.
Under the provisions of current laws of Ukraine the investment income shall be subject to taxation upon execution of investment assets transactions. The investment income is calculated as positive difference between income received by a taxpayer from the sale of specific investment asset and its value, calculated on the basis of the amount of expenses incurred due to the acquisition of such asset. The law also determines that investment asset, donated to or inherited by the tax payer, shall be deemed acquired at zero cost.

Some Ukrainian legal news

admin — Fri, 07 May 2010 07:01:13 +0000

Loans from non-residents

Other piece of changes concerned the amendments to the foreign loan policy. Under new Law “On amendments to certain laws of Ukraine on crediting and promotion of foreign investments” the next restrictions were canceled:

- Prohibition to alter loan agreement in the part of reducing the term of pay back;

- Prohibition on pre-term return of the loan.

New size of minimum wages

From the April 1, 2010 the new minimum salary in amount of UAH 884 is fixed.

Mandatory registration of foreign investments is cancelled

admin — Thu, 06 May 2010 07:41:30 +0000

Supreme Council (Verkhovna Rada) passed the Law “On amendments to certain laws of Ukraine on crediting and promotion of foreign investments”, excluding from the law “On the regime of foreign investments” the provisions stipulating the investments in Ukraine using special investment accounts and the 1st group of Classifier, etc:

1) to exclude clause two of Article 2:

“Foreign investors shall carry out investment activities in monetary form only using special investment accounts opened in authorized Ukrainian banks. Foreign currency, recognized by the National Bank of Ukraine as convertible currency, shall be credited on the investment accounts as foreign currency for foreign investments. ”

2) of Article 13:

to exclude clause one (”State registration of foreign investments shall be mandatory”):

to exclude words “in the form of property” in clause two;

to exclude clause four ( “State registration of foreign investments in the form of currency valuables shall be carried out as determined by the National Bank of Ukraine”).

Hence, state registration of foreign investment is not obligatory. Investment may be transferred directly. The currency of investments is not limited.

What amount shall LLC statutory capital be reduced to?

admin — Thu, 06 May 2010 07:39:11 +0000

State Committee of Entrepreneurship in its letter №4573 from April, 13th, 2010 regarded the issue on the limit, used for the reduction of the statutory capital of the limited liability company (LLC).

At present, while establishing LLC, statutory capital amount shall not be less than a minimum wage at the time of the company establishing (Art. 52 of the Law “On Business Companies”). Yet such regulation has been in operation only since the end of 2009. Shall LLC, established before, when the law stipulated obligations of much considerable amount of statutory capital, reduce it now up to the minimum wage?

For LLC (in contrast to joint stock companies) there is no direct law regulation on its liquidation in case statutory capital of the company shall be reduced to the smaller amount, than stipulated by the law. However such regulation shall be applied under Art. 8 of the Civil Code of Ukraine by analogy of the law.

State Committee of Entrepreneurship inclined to the point of view that LLC statutory capital should be reduced to the minimum amount, stipulated by the law at the time of company establishing, and such point of view was supported by the Ministry of Justice of Ukraine in the letter №3245-0-33-10-19 from April, 1st, 2010.

It should be noted that under Art. 144 of the Civil Code of Ukraine the reduction of the statutory capital amount shall be followed by notifications to all the creditors of LLC. The latter may require early termination or performance of obligations by LLC and indemnities.

Questions upon entering into franchising agreement (commercial concession)

admin — Thu, 06 May 2010 07:34:53 +0000

Franchising. Franchising agreement is usually the Agreement of commercial concession, determined by Art. 1115 of the Civil Code of Ukraine. Under the Agreement of commercial concession one of the parties (proprietor) shall be obligated to entitle the other party (user) for extra charge with the right to use under its requests the complex of proper rights in order to produce and (or) sell certain goods and (or) services.

It’s not that simple. Under Art. 1118 of the Civil Code of Ukraine and clause 2 of Art. 367 of the Commercial Code of Ukraine the Agreement of commercial concession shall be subject to state registration by the body that registered market participant that shall be the proprietor hereof. At present the state registrar shall not make such registration, as such duty shall not be assigned to him. Therefore, the absence of state registration shall impose uselessness (invalidity) of the agreement, subject to general basis, in particular, Art. 210. State registration of the legal act: “1. Legal act shall be subject to state registration only in cases stipulated by the Law. Such legal actshall be executed from the moment of state registration.” Namely such agreement shall be deemed not executed (entered into). On another hand there is a special article of the Civil Code clause 4 of Art. 1118 saying that: “4. In all the contracts with the third parties the parties of the Agreement of commercial concession shall be entitled to refer to the Agreement of commercial concession only from the moment of its state registration.” The conclusion arises that the Legislator shall admit non-registered agreements, except contracts with the third parties. Yet the third parties shall be all except the parties of the agreement.
Therefore the question of concluding agreements, validity or invalidity of which is not obvious – is not the one to the lawyers, but to yourself.
Meanwhile, a discussion is still held upon adoption of a special act, regulating the state registration of the Agreements of commercial concessions.
From words to deeds. Draft resolution on approval in principle the draft Law on certain amendments to some legislative acts of Ukraine (concerning state registration of Agreements of commercial concession) 2334/П was only registered on 15 January 2009. Yet it has not been adopted.
Solution. Though, despite this notice, at present Agreements of commercial concession are being concluded extensively, it has been proposed to conclude not the Agreement of commercial concession, but the License agreement. Under the agreement herein subjects of intellectual property rights can be transferred for use, as well as under the agreement of concession. The major advantage though as opposed to the Agreements of commercial concession, - the license agreements on the permit to use subjects of intellectual property right shall not be subject to mandatory state registration.

Currency for investment in Ukraine

admin — Thu, 06 May 2010 06:04:53 +0000

Due to certain amendments to the legislation made by the Law “On the Introduction of Amendments to Certain Laws of Ukraine for Overcoming the Negative Consequences of the Financial Crisis” for the Law of Ukraine “On the regime of foreign investments”, Art. 2:
Foreign investors shall carry out investment activities in monetary form only through special investment accounts opened in authorized Ukrainian banks. Foreign currency, recognized by the National Bank of Ukraine as convertible currency, shall be placed on the investment accounts as foreign currency for foreign investments.
Pursuant to Regulations on procedure of foreign investment in Ukraine (Resolution of the National Bank of Ukraine from 10 March 2005 No. 280) clause 1.6: Foreign currency of group 2 or 3 of the Classifier, transferred from abroad in order to perform investment activities for placement on special investment accounts or resident’s current account, shall be returned to the sender bank without placing indicated foreign currency on the clearing account by an authorized bank from the time of receiving information upon the aim of transaction from the sender and/or sender bank and/or bank’s customer – a recipient.
Hence comes the conclusion, that foreign currency of group 1 of the Classifier only shall be placed on investment accounts of foreign currency (Resolution of the Board of the NBU from 4 February 1998 No. 34):
Australian dollar, English pound of sterling, Danish kroner, US dollar, Iceland kronas, Canadian dollar, Norwegian kroner, Swedish crowns, Swiss franc, Japanese yen, EURO, SDR, Gold, Palladium, Platinum, Silver.
Therefore hryvnya’s sum equivalent of one of the above mentioned currencies must be transferred onto the investment account. The balance of an account remaining after currency exchange into hryvnya due to the interbank rate shall be returned to the investor or remain on the investment account for further investments in Ukraine.

Payments for use of object of intellectual property right

admin — Fri, 23 Apr 2010 15:37:42 +0000

License fee is a payment for the entitled right of use of object of intellectual property right, a subject of the license agreement.

Clause 5 of Art. 15 of the Law of Ukraine “On Copyright and Related Rights” dated 23.12.1993 defines the following forms of fees, paid to the proprietor by the user:

single (lump-sum) payment;
royalty
combined payments.

“Lump-sum” payment is a single payment, which is a fixed amount and shall not depend upon the output (sale) of products (goods, works, services) using object of intellectual property right. The advantage of this kind of fee shall consist in that the Licenser (license seller) shall receive total amount in a rather short period of time without visible risks. Such payment shall be the actual price of license purchase. It can be carried out on a single basis or by parts.

Royalty is the payment of any kind, received as a fee for use of or entitled right to use any copyright on literary works, art or science works, including computer programs, other records on data carriers, video and audio tapes, cinematographic films or tapes for radio or television broadcasts; for any patent purchase, registered mark on goods and services or trademark, design, secret drawings, patterns, formulae, process, right for information concerning industrial, commercial or scientific expertise (know-how). Royalty shall not be the payment for obtaining property objects, defined in part 1 of this item, for possession and administration or ownership by the person or if the conditions of use of such property objects shall entitle the user to sell or alienate the property object by a different method or promulgate (disclose) secret drawings, patterns, formulae, processes, right for information concerning industrial, commercial or scientific expertise (know-how), except for the cases, when such promulgation (disclosure) shall be mandatory under the Laws of Ukraine. Royalty rates level in the current international trade fluctuates between 2 and 10% and amounts mainly to 3-5%. It shall depend upon economy branch, license layout, terms of agreement, volume of production, inner and export prices for the products, made under the license. Since royalty is usually paid by bank transfers, license agreements shall have bank guarantees for the part or total amount of payments with possible gradual reduction of a guaranteed amount.

Combined payment is a license payment which shall include royalty and lump-sum payment.
If the parties have decided to carry out payments for use of intellectual property by means of combined payments, the agreement shall definitely include clear calculations, under which they shall be carried out. The parties shall also be entitled to specify royalty payment order (sale fee, fixed amount, noncash payments, etc).

Legal Translation Services (eng-ukr-eng)

admin — Thu, 22 Apr 2010 22:50:26 +0000

Legal Translation Services

We translate the legal documents (eng-ukr-eng):

Incorporation (statute) documents
Contracts, treaties, agreements;
Copyright and patent right certificates and documents;
Birth certificates;
Powers of attorney;
Insurance policies;
Other legal documents.

VAT taxation procedure for expeditors-residents in FEA (Foreign Economic Activity)

admin — Thu, 22 Apr 2010 20:01:46 +0000

STAU (State Tax Administration Of Ukraine): VAT taxation procedure for expeditors-residents in FEA (Foreign Economic Activity)
STAU laid open its position on VAT taxation of transport expediting activity in foreign economic transactions. An entity for VAT taxation by expeditor shall be defined under the scope of services provided, for which he shall receive payment (expeditor’s reward). The latter shall not include expeditor’s costs of services (works) payments for other persons, involved in implementation of a transport expediting agreement, of fees and mandatory payments, paid under the agreement.
The rate of 20% of tax deduction basis shall be applied to this entity that shall be added to the services costs, under subclause 6.1.1 of the Law “On Value Added Tax.” The following order shall be applied to expeditors-residents in FEA in transport-expediting transactions irrespective to: cargo route directions (import and export of goods), type of service consumer (resident or non-resident), service customer (owner or shipper of goods) and shipper (resident or non-resident).