en
Monthly tax exemption for families of fallen soldiers
Monthly tax exemption for families of fallen soldiers
[right][/right]We hereby inform you that according to Article 102.2.5 of the Tax Code, the monthly taxable income from any salaried employment of widows (widowers) and children of fallen or subsequently deceased combatants is reduced by 400 manats.
In order to benefit from this tax concession, the individual must submit the relevant documents confirming the right to such exemption to their main place of employment (the workplace where the individual’s employment record book is kept), in accordance with the "List of Documents Required to Determine the Right of Individuals to Tax Exemptions When Calculating Withholding Tax on Salary", approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.
According to paragraph 1.5 of the List, the following documents are considered valid proof of the right to the tax exemption provided under Article 102.2.5 of the Tax Code: the certificate issued by the State Service for Mobilization and Conscription of the Republic of Azerbaijan; a reference issued by a city or district branch of the State Social Protection Fund under the Ministry of Labor and Social Protection of Population or by a “DOST” center; and references issued, as appropriate, by the Ministry of Defense, the Ministry of Justice, the Ministry of Internal Affairs, the Ministry of Justice of the Nakhchivan Autonomous Republic, the State Border Service, the State Security Service, and the Foreign Intelligence Service of the Republic of Azerbaijan.
Accordingly, the documents (references) issued by the relevant authorities must clearly state that the applicant’s parents were combatants who were either killed or died later.
Furthermore, regardless of the date the relevant documents confirming the right to the exemption are submitted to the main workplace, the tax exemption is applied from the date the status became effective, provided this occurred after January 1, 2022.
As stipulated in Article 102.8 of the Tax Code, tax exemptions from salary are applied from the moment the documents determined by the relevant executive authority are submitted and are only applicable at the main place of employment (where the employment record book is kept). If the individual holds the status that grants entitlement to the tax exemption but submits the relevant confirming documents after the employment contract has taken legal effect, the tax exemption is calculated from the date the employment contract became effective.
Taking the above into consideration, we inform you that regardless of the date the confirming documents are submitted to the employer, overpaid taxes on income from salaried work must be reduced starting from January 1, 2022, by submitting a corrected declaration to the tax authorities.
[right][/right]We hereby inform you that according to Article 102.2.5 of the Tax Code, the monthly taxable income from any salaried employment of widows (widowers) and children of fallen or subsequently deceased combatants is reduced by 400 manats.
In order to benefit from this tax concession, the individual must submit the relevant documents confirming the right to such exemption to their main place of employment (the workplace where the individual’s employment record book is kept), in accordance with the "List of Documents Required to Determine the Right of Individuals to Tax Exemptions When Calculating Withholding Tax on Salary", approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001.
According to paragraph 1.5 of the List, the following documents are considered valid proof of the right to the tax exemption provided under Article 102.2.5 of the Tax Code: the certificate issued by the State Service for Mobilization and Conscription of the Republic of Azerbaijan; a reference issued by a city or district branch of the State Social Protection Fund under the Ministry of Labor and Social Protection of Population or by a “DOST” center; and references issued, as appropriate, by the Ministry of Defense, the Ministry of Justice, the Ministry of Internal Affairs, the Ministry of Justice of the Nakhchivan Autonomous Republic, the State Border Service, the State Security Service, and the Foreign Intelligence Service of the Republic of Azerbaijan.
Accordingly, the documents (references) issued by the relevant authorities must clearly state that the applicant’s parents were combatants who were either killed or died later.
Furthermore, regardless of the date the relevant documents confirming the right to the exemption are submitted to the main workplace, the tax exemption is applied from the date the status became effective, provided this occurred after January 1, 2022.
As stipulated in Article 102.8 of the Tax Code, tax exemptions from salary are applied from the moment the documents determined by the relevant executive authority are submitted and are only applicable at the main place of employment (where the employment record book is kept). If the individual holds the status that grants entitlement to the tax exemption but submits the relevant confirming documents after the employment contract has taken legal effect, the tax exemption is calculated from the date the employment contract became effective.
Taking the above into consideration, we inform you that regardless of the date the confirming documents are submitted to the employer, overpaid taxes on income from salaried work must be reduced starting from January 1, 2022, by submitting a corrected declaration to the tax authorities.