of July 30, 2009 No. 01-08/457
About some questions of remission of the state fee by citizens which perform business activity without creation of the legal entity
In court practice there were questions connected with provision of privileges on payment of the state fee by citizens who perform business activity without creation of the legal entity and which are disabled people of I and II groups and appear participants of legal procedure in economic court. With respect thereto the Supreme Economic Court of Ukraine made the corresponding inquiry to State Tax Administration of Ukraine which reported the following:
"According to the Law of Ukraine of June 25, 1991 N 1251-XII "About system of the taxation" (with changes and amendments) the state fee belongs to nation-wide taxes and fees (obligatory payments).
Collection of the state fee in Ukraine is regulated by the Decree of the Cabinet of Ministers of Ukraine of January 21, 1993 N 7-93 "About the state fee" with corresponding changes and amendments (further - the Decree).
The list of names of documents and actions for which the state fee is paid is provided in Article 2, and the size of rates of the state fee - in article 3 of the Decree.
The list of physical persons which are exempted from payment of the state fee, and also actions for which the state fee is not paid is provided in article 4 of the Decree. In particular, according to Item 18 of article 4 of the Decree disabled people of I and II groups are exempted from payment of the state fee.
At the same time by article 1 of the Law of Ukraine of March 21, 1991 N 875-XII "About bases of social security of disabled people in Ukraine" (further the Law) it is determined that disabled people in Ukraine own all completeness of the social and economic, political, personal rights and freedoms set by the Constitution of Ukraine and other legal acts.
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