Searching for the best life and job, people often go not only to other cities, but also to foreign countries. Ukrainians also have joined to this process a long time ago, and often they offer their abilities and knowledge to employers from the other states. The reverse situation also takes place, when investors and employers come to Ukraine to organize the business or to invest their money in projects favorable to them. In such situation there is the question arise often, what country should these people pay taxes to? Certainly, to pay taxes to two states simultaneously it is absolutely not favorable. At origin of similar necessity, person in such situation will simply fade into the background, and won’t show the real income, being afraid to lose it at all.
To avoid this situation, many countries have entered into use a concept «resident». Residents pay taxes to the income received in any country of the world, and non-residents pay taxes to the income received only in his country. Quite the same laws operate in the USA, Italy, Britain, Japan and also in Ukraine. According to these laws, the person is taxed in that country where the income has been received, and in the homeland this income is assessed only by a residual principle.
But the concept of the resident of Ukraine is blurred enough. Also everyone bangs on determination can be recognized as the resident of both states. This article will help you to understand, whom it is really possible to consider as the resident from the point of view of the Ukrainian legislation.
The law about residents in Ukraine, it is a decree of the Cabinet of Ministers of Ukraine “On Currency Regulation and Currency Control” dated February 19, 1993 № 15-93. It tells that the citizens, having a constant place of residence in territory of Ukraine, even if they are temporarily abroad can be called residents.
Customs Code of Ukraine states that “non-residents are citizens who have permanent residence outside ofUkraine”.
As seen from the above definitions, one of the main problems that arise during the clarification of the question whether a person is a resident of Ukraine is the problem of determining the place of residence of that person.
According to the Law “On Legal Status of Foreigners and Stateless Persons”, foreigners and stateless persons who immigrated to permanent residence in Ukraine or come for temporary employment, receive permits for temporary or permanent residence. Therefore, there are two types of residency in Ukraine, namely:
A permanent residence permit is a document confirming the right of a foreigner or stateless person to permanently reside in Ukraine. An alien or stateless person, who has arrived inUkraine for permanent residence, is an immigrant.
To obtain an immigrant status (or the right to permanent residence inUkraine), a person must get an immigration permit.
According to the Law “On Immigration” an immigration permit is normally issued under the immigration quota (maximum number of foreigners and stateless persons that are foreseen to get immigration permits during the calendar year). Article 4 of this law provides the following categories of aliens who are eligible to receive permission to immigrate:
- Scientists and cultural workers whose immigration in the interests ofUkraine;
- Highly qualified specialists and workers is an urgent need which is perceptible to the economy ofUkraine;
- The person who made a foreign investment inUkrainein foreign convertible currency in amount not less than 100 thousand dollars;
- Persons who are a brother or sister, grandfather or grandmother, or granddaughter of the citizens ofUkraine;
- Persons who have been citizens ofUkraine;
- Parents, husband (wife) of immigrant and his minor children;
- Persons who have continuously resided in Ukraine for three years from the granting of refugee status or asylum in Ukraine, as well as their parents, husbands (wives) and minor children residing with them.
In addition, the immigration quota is eligible for immigrants:
- A spouse if the spouse with whom he or she is married for over two years is a citizen ofUkraine, children or parents of citizens ofUkraine;
- Persons who are guardians or trustees of the citizens ofUkraine, or are under guardianship or care of citizens ofUkraine;
- Persons who are entitled to the citizenship ofUkraineaccording to territorial origin;
- Persons whose immigration is of state interest forUkraine;
- Foreign Ukrainian, Ukrainian foreign spouses and their children in case of their joint entry and stay inUkraine.