of December 5, 2019 No. 344-IX
About introduction of amendments to the Tax Code of Ukraine concerning creating favorable conditions for activities of the companies and organizations founded by public associations of persons with disability
The Verkhovna Rada of Ukraine decides:
1. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:
1) in the paragraph the second Item 142.1 of Article 142, the paragraph third Item 197.6 of Article 197, subitem 268-1.2.1 of Item 268-1. The paragraph the second subitem 282.1.2 of Item 282.1 of Article 282 and the paragraph the second Item 286.7 of Article 286 of the word of "the Law of Ukraine "On bases of social security of disabled people in Ukraine" and the Law of Ukraine "About bases of social security of disabled people in Ukraine" to replace-2 Articles 268-1, respectively with words of "the Law of Ukraine "On bases of social security of persons with disability in Ukraine" and the Law of Ukraine "About bases of social security of persons with disability in Ukraine";
The second subitem 164.2.19 of Item 164.2 of Article 164 of the word to "disabled veterans" shall be replaced with words 2) in the paragraph to "persons with disability owing to war";
3) in subitem 165.1.1 of Item 165.1 of Article 165:
the paragraph one to state in the following edition:
"165.1.1. the amount of the government and public financial support, government assistance (including monetary compensations to persons with disability, to children with disability in case of implementation of individual programs of rehabilitation of disabled people, the amounts of the help with pregnancy and childbirth), remunerations and insurance payments which are received by the taxpayer from budgets and funds of obligatory national social insurance and in the form of financial aid to persons with disability from Social Security Fund of disabled people according to the law, including (but it is not exclusive)";
in the subitem "b" to "disabled athletes" shall be replaced with words the word to "athletes with disability";
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