INFORMATION LETTER OF THE SUPREME ECONOMIC COURT OF UKRAINE

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:

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.

By article 2 of this Law it is determined that disabled person is person with the permanent disorder of functions of organism caused by disease, consequence of injuries or with birth defects that leads to life activity restriction, to need for the public assistance and protection.

According to article 17 of the specified Law for the purpose of realization of creative and production capability of disabled people and taking into account individual programs of rehabilitation the right to work at the companies, in organizations, the organizations, and also to be engaged in business and other labor activity which is not prohibited by the law is provided to them.

Considering the above, physical person entrepreneur as the participant of legal procedure if at the same time this citizen is disabled person of I or II groups, has the right to use privilege, certain in paragraph five of Item 18 of article 4 of the Decree".

The given legal line item is reported for data and for accounting in work.

Due to stated the information letter of the Supreme Arbitration Court of Ukraine of 25.09.97 N 01-8/359 "About some questions of resolution of disputes connected with submission of claims by citizens which perform business activity without creation of the legal entity" responds.

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