Pursuant to the Bill (Reg. No.2043), taxable income does not include special-purpose charitable aid granted by individuals and legal entities to the disabled or a legal representative of a disabled child for purchase of technical and other means of rehabilitation, medical goods, cars (provided, a disabled person is excluded from the registration list for provision of a special motor transport for the budget funds).
To implement the said motions, the Cabinet of Ministers of Ukraine is to define the categories of the disabled persons and children, the list of technical and other means of rehabilitation, medical goods, and car models.
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