Taxation of organizations working in the social sphere

From January1, 2021, amendments to paragraph 3 of Article 290 of the Tax Code were implemented, which revised the conditions for applying the corporate income tax exemption for organizations with disabilities were revised: theconditions for the number and amount of labor costs must correspond not only in the reporting tax period, but also in the previous reporting tax period;

if 90 % of the income is received (to be received) from the sale of goods produced( manufactured), the performance of works, the providing services, the production of which is carried out with the participation of disabled people who are employees of such an organization, and the direction of the income received for the implementation of the activities of such an organization.

At the same time, compliance with the condition is determined by:

newly created (emerged) organizations - for the reporting tax period in which registration with the justice authority was carried out;

organizations that conduct activities under a long-term contract – during the entire period of validity of the  contract.