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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 8, 2007 No. 1010

About approval of the Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of persons with disability

(as amended on 14-10-2021)

According to article 14-2 of the Law of Ukraine "About bases of social security of persons with disability in Ukraine" the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of disabled people which is applied.

Prime Minister of Ukraine

V. Yanukovych

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 8, 2007 No. 1010

Procedure for provision of permission to right to use by tax benefits for the companies and the organizations of public organizations of persons with disability

1. This Procedure determines procedure for granting to the companies and the organizations which are founded by public organizations of persons with disability, permissions to right to use by tax benefits (further - permission), refusal in its provision or cancellations of permission by State social service or the regional, Kiev and Sevastopol city state administrations, executive body of the Autonomous Republic of Crimea concerning social protection of the population.

2. Permission is provided to the companies and the organizations which are founded by public organizations of persons with disability (further - the companies, the organizations) on condition of their compliance to such criteria:

1) the number of persons with disability which have at the companies in the organizations the principle place of employment, constitutes at least than 50 percent of sredneuchetny number of staff employees of accounting structure during the previous accounting (tax) period;

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