of June 26, 2015 No. 638
About approval of the List of social services in types of the social services provided by the organizations performing social servicing of citizens for application of the tax rate of 0 percent on the income tax of the organizations
According to Item 1 of article 284.5 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Approve the enclosed list of social services in types of the social services provided by the organizations performing social servicing of citizens for application of the tax rate of 0 percent on the income tax of the organizations.
Russian Prime Minister
Approved by the Order of the Government of the Russian Federation of June 26, 2015, No. 638
1. The social services directed to maintenance of activity of receivers of social services in life.
2. The social and medical services directed to maintenance and preserving health of receivers of social services by the organization of leaving, rendering assistance in holding improving actions, systematic observation of receivers of social services for identification of variations in condition of their health.
3. The social and psychological services providing assistance in corrections of psychological state of receivers of social services for adaptation in social environment including rendering psychological assistance anonymously with use of telephone hotline.
4. The social and pedagogical services directed to prevention of variations in behavior and development of the identity of receivers of social services, forming at them positive interests (including in the sphere of leisure), the organization of their leisure, assistance to family in education of children.
5. The social and labor services directed to assistance in employment and in the solution of other problems connected with labor adaptation.
6. The social and legal services directed to assistance in receipt of legal services including it is free, in protection of the rights and legitimate interests of receivers of social services.
7. Services for the purpose of increase in communicative potential of receivers of the social services having activity restrictions, including handicapped children.
8. Urgent social services.
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