The Law of Ukraine "On Personal Income Tax" establishes a list of tax social benefits, with the definition of the relevant categories entitled to use such benefits. Thus, among the users of the benefit is a taxpayer who supports a child with a disability of group I or II. But according to the current norms for establishing disability groups, a person has the right to have disability established only after reaching the age of 16. Thus, any person supporting a child with a disability under the age of 16 cannot use the benefit, because their child does not have a disability group," noted the representative of the Yushchenko bloc.
According to Atroshenko, the draft law he developed eliminates this legal collision.
"In addition, the Law 'On Personal Income Tax' also grants the right to use the benefit to combat veterans of the Second World War or persons who worked in the rear at that time and have the relevant state awards. Unfortunately, the Law does not establish which specific awards are meant, which makes it impossible for the specified persons to use the relevant benefit," noted the parliamentarian.
"The entry into force of this Law does not require additional budget funds, since the specified norms were envisaged by legislation but were incorrectly written in the current Law.
The proposed amendments to the Law of Ukraine 'On Personal Income Tax' are aimed at eliminating the legal collision regarding the establishment of a disability group for children under 16, and restoring justice regarding providing the possibility for combat veterans and persons who worked in the rear to use the granted benefit," stated Vladyslav Atroshenko.
Press service of "Solidarity"