On Approval of the Form for Providing Information to the Central Executive Body Implementing State Tax Policy on Licenses Issued for the Use of Radio Frequency Spectrum (Radio Frequency Resource) of Ukraine for Each Taxpayer of Rental Payment for the Use of Radio Frequency Spectrum (Radio Frequency Resource) of Ukraine, Who Calculates the Amount of Rental Payment in Accordance with Item 11, Paragraph 3, Subsection 9-3, Section XX of the Tax Code of Ukraine

Resolution approves a new form for providing tax authorities with information about issued licenses for radio frequency spectrum use. This concerns rent payment payers for radio frequency spectrum use who calculate the rent amount in accordance with special provisions of the Tax Code of Ukraine. Structurally, the document consists of 4 points: approval of a new form, cancellation of the previous form from 2021, instructions for registration, and entry into force. The resolution is accompanied by the information submission form itself. The key provisions are:

– establishing a unified standardized form for submitting license information;
– cancellation of the previous form approved by the decision of 06.04.2021 No. 139;
– determining the procedure for interaction between the regulator in the field of electronic communications and tax authorities regarding the exchange of information about radio frequency spectrum usage licenses.