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Income tax exemptions for persons with disabilities and their caregivers
Income tax exemptions for persons with disabilities and their caregivers
According to Article 102.3 of the Tax Code, the monthly taxable income from any salaried work of one of the parents (including adoptive parents, at their own request), spouse, guardian, or custodian living together with a person who has been determined to have a disability due to 61-100% impairment of bodily functions (excluding persons with disabilities related to war), a person with a disability under 18 years of age, as well as a person under 18 requiring permanent care, or a person with a disability due to 81-100% impairment of bodily functions, is reduced by 200 manats.
According to Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001, “On the list of documents required to determine the right of individuals to tax exemptions when calculating income tax withheld from wages,” the income tax exemption for persons with disabilities due to 61-100% impairment of bodily functions (excluding persons with war-related disabilities) and persons with disabilities under 18 years of age applies upon submission of the following documents:
- A certificate from the local office of the State Social Protection Fund under the Ministry of Labour and Social Protection of the Population of the Republic of Azerbaijan or from the “DOST” Center;
- A decision of the medical-social expert commission.
According to Article 102.3 of the Tax Code, the monthly taxable income from any salaried work of one of the parents (including adoptive parents, at their own request), spouse, guardian, or custodian living together with a person who has been determined to have a disability due to 61-100% impairment of bodily functions (excluding persons with disabilities related to war), a person with a disability under 18 years of age, as well as a person under 18 requiring permanent care, or a person with a disability due to 81-100% impairment of bodily functions, is reduced by 200 manats.
According to Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001, “On the list of documents required to determine the right of individuals to tax exemptions when calculating income tax withheld from wages,” the income tax exemption for persons with disabilities due to 61-100% impairment of bodily functions (excluding persons with war-related disabilities) and persons with disabilities under 18 years of age applies upon submission of the following documents:
- A certificate from the local office of the State Social Protection Fund under the Ministry of Labour and Social Protection of the Population of the Republic of Azerbaijan or from the “DOST” Center;
- A decision of the medical-social expert commission.