The Committee on Taxation and Customs Policy recommends that the Parliament adopts as a Basis the Bill on Amendments to Article 9 of the Law "On Individual Income Tax" (re Taxation of Charitable Aid)

11 April 2008, 15:06

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.