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The life of people with disabilities is not easy in any situation, because feeling constrained in realizing their hopes due to the presence of physical or mental disabilities is a burden for a person whose severity cannot even be imagined from the outside. But these people have every reason to be full-fledged members of society, and numerous examples of the achievements of such persons in science, politics, sports, creativity once again testify in favor of the social usefulness of disabled people. Of course, for this, society should not only provide them with equal rights with others, but also provide certain preferences, which only recently, on the verge of joining the European Community, began to excite domestic officials.
Thus, the Resolution of the Cabinet of Ministers of 17.07.2013 No. 518 "On Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine" regulates the procedure for granting tax benefits for enterprises and organizations of public organizations of disabled people. Finally, the criteria that enterprises must meet in order to obtain permission for benefits are clearly defined - the number of people with disabilities must be at least 50% of the average number of full-time employees, the salary fund for people with disabilities must be at least 25% of the total cost of labor.
Powers of the Commission to determine the feasibility of providing state aid in the form of tax benefits, refundable and irrevocable financial assistance, loans, subsidies, etc. entrusted to the Ministry of Social Policy and its regional bodies. The decision to grant permits for the right to use the benefits must be made by the relevant authorities within 30 working days from the date of receipt of the documents.
Enterprises founded by public organizations of people with disabilities are entitled to tax incentives in accordance with Ukrainian legislation, which can be used for tax optimization.
We recommend calculating each tax step in detail, since any rash action can have significant consequences.
These enterprises and organizations of public organizations of persons with disabilities have the right to apply this benefit if there is a permit for the right to use such a benefit, which is issued by the authorized body in accordance with the Law of Ukraine "On the Fundamentals of Social Protection of Disabled People in Ukraine".
So, the only difference that distinguishes an “ordinary” enterprise and an enterprise for disabled people is its founder - a public organization of disabled people.
Requirements to obtain benefits:
- the number of persons with disabilities who have a main place of work at enterprises, in organizations, during the previous reporting (tax) period, is at least 50 percent of the average number of full-time employees of the accounting staff;
- the salary fund for disabled persons who have their main place of work in enterprises, in organizations, during the reporting period, is at least 25 percent of the total cost of labor remuneration, which are included in expenses in accordance with the rules of taxation with corporate income tax;
- the amount of expenses of an enterprise, an organization for the processing (processing, other types of transformation) of raw materials, components, components, other purchased goods (services) that are used to manufacture goods (provide services) directly by enterprises, organizations, is at least 8 percent of the delivery price such manufactured goods (services rendered);
- the size of the average monthly wage in full-time equivalent of persons with disabilities who have their main place of work in enterprises and organizations must not be less than the statutory minimum wage;
- implementation by enterprises and organizations of decisions of the Ministry of Social Policy and regional, Kiev and Sevastopol city state administrations, the Ministry of Social Policy of the Autonomous Republic of Crimea (except for enterprises, organizations that applied for the first time).
In accordance with paragraphs. 17.1.4. Clause 17.1 of Art. 17 of the Tax Code of Ukraine from the taxpayer has the right to enjoy tax benefits if there are grounds in the manner prescribed by this Code.
Documents required to obtain a permit:
- application of a public organization of disabled people (hereinafter - the founder) on the granting of a permit to the enterprise, organization in the form approved by the Ministry of Social Policy;
- a copy of the constituent documents of the enterprise, organization, as well as the founder, except for cases when the founder is an all-Ukrainian public organization of disabled people or a public organization of disabled people, which has confirmed its all-Ukrainian status, independently submits copies of its constituent documents;
- a copy of the regulations on a branch, a separate division of the enterprise;
- a certificate on the number of disabled people working at the enterprise, in the organization, issued by the territorial branch of the Fund for Social Protection of Disabled People, for the previous year and for the previous reporting (tax) period;
- a copy of a state act on the right to permanent use of land or a copy of a certificate of the normative monetary value of a land plot in case of applying for a permit for the right to use land tax benefits;
- business plan of the enterprise (branch, separate subdivision);
- calculation of the amount of expenses of an enterprise, organization associated with the processing (processing, other types of transformation) of raw materials, components, components, other purchased goods, to determine the goods that are directly manufactured by the enterprise, organization;
- a certificate of the amount of the average monthly wage in full-time equivalent of employees and disabled persons who have their main place of work at the enterprise, in the organization, for the previous reporting (tax) period;
- copies of tax and financial reports (tax declaration for corporate income tax, report on the amount of tax benefits, balance sheet of the company, organization (form 1) and statement of financial results (form 2) for the previous reporting (tax) period).
Tax Rate Income tax zero
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