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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 8, 2007 No. 1010

About approval of the Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of persons with disability

(as amended on 02-06-2021)

According to article 14-2 of the Law of Ukraine "About bases of social security of persons with disability in Ukraine" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of disabled people which is applied.

Prime Minister of Ukraine

V. Yanukovych

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 8, 2007 No. 1010

Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of persons with disability

1. This Procedure determines procedure for granting to the companies and the organizations which are founded by public organizations of persons with disability, permissions to right to use by tax benefits (further - permission), refusal in its provision or cancellations of permission by State social service or the regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population.

2. Permission is provided to the companies and the organizations which are founded by public organizations of persons with disability (further - the companies, the organizations) on condition of their compliance to such criteria:

1) the number of persons with disability which have at the companies in the organizations the principle place of employment, constitutes at least than 50 percent of sredneuchetny number of staff employees of accounting structure during the previous accounting (tax) period;

2) fund of payment works of persons with disability which have at the companies in the organizations the principle place of employment, constitutes during the accounting period at least than 25 percent of the amount of total expenses on compensation which are part of expenses according to rules of the taxation the income tax of the companies;

3) the expense amount of the company, organization for conversion (to processing, other types of transformation) raw materials, components, components, other purchased goods (services) which are used for production of goods (provision of services) directly by the companies, the organizations constitutes at least 8 percent of delivery price of such made goods (rendering services).

The specified criterion is applied to provision of permission according to Item 197.6 of Article 197 and paragraph one of Item 8 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine;

4) the size of the average monthly salary in full-time equivalent of persons with disability which have at the companies in the organizations principle place of employment, shall be at least legislatively established size of minimum wage;

5) accomplishment by the companies, organizations of decisions of State social service and the regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population (except the companies, the organizations which addressed for the first time).

The paragraph of the eighth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 19.02.2020 No. 132.

3. For receipt of permission the company, the organization gives to the regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population:

the statement of public organization of persons with disability (further - the founder) about provision to the company, the organizations of permission for the form approved by Minsotspolitiki;

copies of constituent documents of the company, the organization, and also the founder, except cases when founder is the All-Ukrainian public organization of persons with disability or the public organization of persons with disability which confirmed the All-Ukrainian status which independently submits copies of the constituent documents;

The paragraph the fourth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 19.02.2020 No. 132.;

the certificate of number of the working persons with disability at the company, in the organization, issued by territorial department of Social Security Fund of persons with disability, for previous year and for the previous accounting (tax) period;

the copy of the state act on the right of permanent use of the earth or the copy of the certificate of normative money value of the parcel of land in case of the request for receipt of permission to right to use by privileges of rather land tax;

business plan of activities of the company;

calculation of expense amount of the company, organization, the connected with conversion (processing, other types of transformation) of raw materials, components, components, other purchased goods, for determination of goods which are directly produced by the company, the organization;

the certificate of the size of the average monthly salary in full-time equivalent of workers and persons with disability which have at the company, in the organization principle place of employment, for the previous accounting (tax) period;

copies of tax and financial statements (the tax declaration on the company income tax, information on the amounts of tax benefits, balance of the company, organization (form 1) and the report on financial results (form 2) for the previous accounting (tax) period).

The specified list of documents for receipt of permission is exhaustive.

4. Term of submission of documents by the company, organization:

which had permission, - not later than in one month prior to the termination of effective period of permission;

which had no permission, - not later than in one month prior to the beginning of quarter from which the company, the organization plans to get permission.

5. The regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population consider the documents submitted the company, the organization and accept corresponding orders during the term determined by Item 7 of this Procedure.

6. The regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population can perform accuracy of the information which contains in the documents submitted the company, the organization, within the terms determined by Item 7 of this Procedure.

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