On 14 June 2010, STAU issued Letter No. 6817/5/17-0716 and No. 11557/7/17-0717 on taxation of non-residents. As before, STAU has taken the position that, for non-residents to obtain Ukrainian residential status (and thus salary taxation at a 15% rate) they must obtain a notification from the local tax authorities. The grounds for such notification (permanent place of residence, centre of vital interests, staying in Ukraine for more than 183 days per year) must be confirmed in a documentary form. Non-residents acquire Ukrainian residential status in the tax period (month) in which such notification has been issued by the tax authorities and they are treated as Ukrainian residents until the end of the tax year
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