Pursuant to the Bill (Reg. No. 2043), taxable income does not include special-purpose charitable aid in any amount granted by business entities or natural persons to the disabled or a legal representative of a disabled child for payment of the State dues for provision of technical or other means of rehabilitation, medical goods, automobiles, which, according to the legislation of Ukraine, are granted to the persons with limited abilities for free or on easy-payment terms.
The Committee members believe that the said regulation envisages that a tax payer who received charitable aid is exempt from personal income tax, provided he/she is stroke off the register for provision of relevant means, goods, and automobiles for the budget funds.
Pursuant to the Law "On Personal Tax Income", business entities and natural persons who render special-purpose charitable aid to the disabled for purchase of the said technical means are taxed without special preferences. The People´s Deputies deem the said legislative requirement socially unfair, since the cost of technical means and special motor transport is rather high for the most disabled, and the necessity to pay tax for it considerable aggravates their financial conditions or compels them to refuse from the charitable aid.