Resolution introduces amendments to the list of organizational and legal forms of non-residents related to taxation. The main essence of the changes is to simplify the name and clarify the legal grounds for applying the list. Structurally, the resolution consists of two main parts: 1) changes to the title and introductory part of the base resolution; 2) changes to the title of the list of organizational and legal forms. Instead of a long name that contained details about non-payment of taxes by non-residents, a short title ‘List of Organizational and Legal Forms’ is approved.
Key changes include: updating references to tax legislation provisions (changing from subparagraph ‘g’ of subparagraph 39.2.1.1 to subparagraph 39.2.1.2-1), simplifying wording in the title and operative part. The resolution takes effect from January 1, 2025.
