RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 19, 2022 No. 323

Some questions of use of tax benefits for the companies and the organizations of public associations of persons with disability in the conditions of warlike situation in the territory of Ukraine

According to article 12-1 of the Law of Ukraine "About legal regime of warlike situation", to the Presidential decree of Ukraine of February 24, 2022 "About introduction of warlike situation in Ukraine" the Cabinet of Ministers of Ukraine decides No. 64:

1. Determine that during action of warlike situation in Ukraine provision of permissions to right to use by tax benefits for the companies and the organizations of public associations of persons with disability is performed taking into account the following features:

1) permissions to right to use for the companies and the organizations of public associations of persons with disability which effective period expired during action of warlike situation in Ukraine are prolonged by tax benefits for the period of its action and during two calendar quarters after its termination or cancellation;

2) provisions of the Procedure for provision of the permission to right to use by tax benefits for the companies and the organizations of public organizations of persons with disability approved by the resolution of the Cabinet of Ministers of Ukraine of August 8, 2007 No. 1010 (The Official Bulletin of Ukraine, 2007, No. 60, Art. 2377; 2013, No. 62, Art. 2222; 2020, No. 20, Art. 763), for action of warlike situation in the territory of Ukraine and during two calendar quarters after its termination or cancellation are not applied, except cases of provision of permissions to right to use by tax benefits to the companies and the organizations of public associations of persons with disability which did not apply for such permissions earlier, and for the companies and the organizations of public associations of persons with disability which need to get the specified permissions to the periods which follow two calendar quarters after the termination or cancellation of warlike situation in Ukraine.

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