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Is There a Tax Benefit for Children of Former Combatants?
According to Article 102.2.5 of the Tax Code, the taxable monthly income earned from any employment by the widows (widowers) and children of combatants who were killed or subsequently died (except for persons who have been granted martyr status) is reduced by AZN 400.
Accordingly, the tax benefit provided for under Article 102.2.5 of the Tax Code applies from the date when one of the documents specified in Clause 1.5 of the “List of Documents for Determining 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, is submitted to the individual’s primary place of employment (where the employment record book is kept).
Accordingly, in order to obtain the right to the tax benefit, the documents (certificates) issued by the relevant authorities must indicate that the parents of the individual applying for the benefit were combatants who were killed or subsequently died.
Legal basis: Articles 101 and 102 of the Tax Code and the “List of Documents for Determining 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.
According to Article 102.2.5 of the Tax Code, the taxable monthly income earned from any employment by the widows (widowers) and children of combatants who were killed or subsequently died (except for persons who have been granted martyr status) is reduced by AZN 400.
Accordingly, the tax benefit provided for under Article 102.2.5 of the Tax Code applies from the date when one of the documents specified in Clause 1.5 of the “List of Documents for Determining 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, is submitted to the individual’s primary place of employment (where the employment record book is kept).
Accordingly, in order to obtain the right to the tax benefit, the documents (certificates) issued by the relevant authorities must indicate that the parents of the individual applying for the benefit were combatants who were killed or subsequently died.
Legal basis: Articles 101 and 102 of the Tax Code and the “List of Documents for Determining 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.