RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 11, 2015 No. 49

About modification of 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

The Cabinet of Ministers of Ukraine decides:

Bring in 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 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, the Art. 2222), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 11, 2015 No. 49

The changes made to 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

1. To state the subitem 3 of Item 2 in the following edition:

"3) the expense amount of the company, organization for conversion (to processing, other types of transformation) raw materials, components, components, other purchased goods (services) which are used for production of goods (provision of services) directly by the companies, the organizations constitutes at least 8 percent of delivery price of such made goods (rendering services).

The specified criterion is applied to provision of permission according to Item 197.6 of Article 197 and paragraph one of Item 8 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine,".

2. In Item 5 to replace the word "decision" with the word "orders".

3. Paragraphs two and third Item 7 to state in the following edition:

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