The employers applying for preferences must first ensure that they comply with the general requirements laid down by law. The corporate tax can be reduced or cancelled by a decrease in the annual taxable base, provided that by 31 December of the respective year the taxable person does not have:
1. outstanding public debt subject to coercive recovery;
2. debt in the form of outstanding fines payable under enforceable penal injunctions issued in respect of failure to comply with statutory duties relating to public debt;
3. interest on outstanding liabilities under paragraphs 1 and 2.
Compliance with applicable requirements is ascertained by the taxable person in the annual tax return. In accordance with the Corporate Taxation Act the corporate tax payable by specialist enterprises or cooperatives that are members of national organisations of people with disabilities may be retained, if the social enterprises or cooperatives satisfy the following minimum requirements:
а) 20 % of their staff are persons with impaired vision, or
b) 30 % of their staff are persons with impaired sense of hearing, or
c) 30 % of their staff are people with other disabilities.
The preference depends on the degree of compliance with the requirements for the share of disabled workers of the total work force:
- Where the rate of compliance is 100 % - the full amount of the corporate tax;
- In cases of non-compliance – a share of the corporate tax due that corresponds to the number of disabled workers and their share of the total workforce.
Retained tax must be fully disbursed on the integration of persons with disabilities or maintaining existing or creating new jobs for persons with disabilities during the following two years after the year in which the preference was granted.