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Can a war veteran get a refund of overpaid tax amounts?
I am a participant in the 44-day Patriotic War. I began receiving veteran status and the related benefit from 2026. However, my veteran status was confirmed as effective from January 1, 2022. Since I was unable to provide my employer with the relevant document confirming my veteran status during those years, the income tax relief applicable to my salary was not granted. Now that I have veteran status, do I have the right to apply to my employer and recover the taxes withheld from my salary since January 1, 2022?
According to the State Tax Service under the Ministry of Economy, pursuant to Article 102.2.7 of the Tax Code, the taxable monthly income from employment of persons who have been granted war veteran status in accordance with the procedure established by law is reduced by 400 AZN.
The documents required to benefit from this tax relief are determined in accordance with the “List of Documents Required to Determine the Right of Individuals to Tax Benefits When Calculating Tax Withheld from Wages”, approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.
Accordingly, upon submission to the primary place of employment of the relevant document confirming war veteran status, a 400 AZN tax relief may be applied to income earned from employment. Furthermore, regardless of when the document confirming the right to the tax relief is submitted to the primary place of employment, the tax relief is applied from January 1, 2022, from the date on which the status became effective.
According to Article 102.8 of the Tax Code, the tax benefits listed in this article are applied from the date the relevant documents are submitted and are granted only at the individual's primary place of employment. If an individual has a status that gives them the right to a tax benefit but submits the relevant supporting documents after the employment contract has entered into force, the tax benefit is calculated from the date the employment contract entered into force.
However, the legislation does not provide exemptions from mandatory state social insurance contributions, unemployment insurance contributions, or compulsory health insurance contributions for income earned through employment by persons who have been granted war veteran status.
Regarding the matter stated in the inquiry, it is recommended to contact the relevant accounting department.
Legal basis: Article 102 of the Tax Code and the “List of Documents Required to Determine the Right of Individuals to Tax Benefits When Calculating Tax Withheld from Wages”, approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.
I am a participant in the 44-day Patriotic War. I began receiving veteran status and the related benefit from 2026. However, my veteran status was confirmed as effective from January 1, 2022. Since I was unable to provide my employer with the relevant document confirming my veteran status during those years, the income tax relief applicable to my salary was not granted. Now that I have veteran status, do I have the right to apply to my employer and recover the taxes withheld from my salary since January 1, 2022?
According to the State Tax Service under the Ministry of Economy, pursuant to Article 102.2.7 of the Tax Code, the taxable monthly income from employment of persons who have been granted war veteran status in accordance with the procedure established by law is reduced by 400 AZN.
The documents required to benefit from this tax relief are determined in accordance with the “List of Documents Required to Determine the Right of Individuals to Tax Benefits When Calculating Tax Withheld from Wages”, approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.
Accordingly, upon submission to the primary place of employment of the relevant document confirming war veteran status, a 400 AZN tax relief may be applied to income earned from employment. Furthermore, regardless of when the document confirming the right to the tax relief is submitted to the primary place of employment, the tax relief is applied from January 1, 2022, from the date on which the status became effective.
According to Article 102.8 of the Tax Code, the tax benefits listed in this article are applied from the date the relevant documents are submitted and are granted only at the individual's primary place of employment. If an individual has a status that gives them the right to a tax benefit but submits the relevant supporting documents after the employment contract has entered into force, the tax benefit is calculated from the date the employment contract entered into force.
However, the legislation does not provide exemptions from mandatory state social insurance contributions, unemployment insurance contributions, or compulsory health insurance contributions for income earned through employment by persons who have been granted war veteran status.
Regarding the matter stated in the inquiry, it is recommended to contact the relevant accounting department.
Legal basis: Article 102 of the Tax Code and the “List of Documents Required to Determine the Right of Individuals to Tax Benefits When Calculating Tax Withheld from Wages”, approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.