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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 26, 2014 No. 653

About approval of the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 10.02.2023 No. 121)

According to the subitem "b" of subitem 170.7.8 of Item 170.7 of article 170 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons, according to appendix.

Prime Minister of Ukraine

A. P. Yatsenyuk

 

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of November 26, 2014 No. 653

The list of requirements which amount of the charitable help for satisfaction does not join in the taxable income of taxpayers on the income of physical persons

1. Recovery of the lost property:

1) purchase of goods (services) necessary for recovery damaged or recovery of the destroyed residential, economic buildings and constructions by performance of works on reconstruction, restoration, capital or running repair, including development of project (scientific and project) documentation, the conducting its examination, content of service of the customer, implementation of designer's and technical service, acceptance for operation finished with construction of facilities;

2) providing:

household appliances cost to three sizes of minimum wage for unit, but no more than three units of various household purpose;

furniture total cost to 15 sizes of minimum wage;

vehicles (cars, motorcycles, mopeds, etc., except agricultural machinery) worth up to 100 sizes of minimum wage.

2. Provision of housing, housing and communal services and the fuel necessary for cooking and heating of the room, the transport servicing connected with movement of persons with the territories in which are conducted conducted) fighting, or the territories which are temporarily occupied by the Russian Federation, and also the device of means of easy access of persons with disability and other handicapped national groups to residential buildings and rooms.

3. Ensuring individual use with things (footwear, clothes, linen, etc.), personal hygiene means and household goods (except furniture and household appliances), including the tools necessary for personal professional works (sewing, musical, etc.), except:

products from precious metals and gemstones, gemstones of the organogenic education, semiprecious stones processed and the raw gemstone;

hours, mobile phones worth more than two sizes of minimum wage and weapon;

products from skin, carpet, sewing, knitted, textile products worth more than three sizes of minimum wage for unit and total cost more than 10 sizes of minimum wage;

products from fur, and also products from wood which answer goods item 4420 according to UKTVED;

works of art, objects of collecting or antiques.

4. Delivery of health care, except article 170 of the Tax Code of Ukraine provided by paragraphs second and third the subitem "an" of subitem 170.7.8 of Item 170.7.

5. Providing with food (except alcoholic, low alcohol beverages).

6. Providing with children's goods and baby food.

7. Purchase of the physical persons performing maintaining personal peasant economy (in the presence at them the parcels of land of agricultural purpose on the property right or uses):

seeds and landing material of crops for carrying out field works;

agricultural and pets (one horse, one cow or telka, goat or pig), bird (no more than 20 geese, ducks, hens, turkey-cocks, etc.), pchelosemy (no more 10);

stern for the cattle in the amount necessary for its feeding prior to pasture on pasture or collection of new forages;

agricultural machinery total cost to 50 sizes of minimum wage, stock and the equipment total cost to 10 sizes of minimum wage.

8. Ensuring obtaining or continuation of receipt of certain educational level.

9. Implementation of the actions directed to psychological and social resettlement of persons.

10. Rendering legal aid to persons for recovery and protection of their rights in connection with emergence of the circumstances which caused provision of the charitable help.

11. Provision of social services according to the Qualifier of social services approved by Minsotspolitiki's order of June 23, 2020 No. 429.

 

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