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Q&A: Is a tax benefit applied to a person working under a civil contract?
Q&A: Is a tax benefit applied to a person working under a civil contract?
A person not registered for tax has provided services to a state agency under a civil contract and received a service fee of 980 manats. The person requests that no taxes be withheld, citing that their father died in the Great Patriotic War and providing a military commissariat document.
For individuals working under civil contracts, the tax and insurance legislation does not provide any exemptions or benefits.
In this case, for payments made by the state agency for services (works) provided under the civil contract, the payer withholds: 14% income tax, 25% of the income as mandatory state social insurance, and 2% of the income up to 8,000 manats as mandatory health insurance.
These provisions are regulated by Articles 101, 102, and 150 of the Tax Code and the laws “On Social Insurance” and “On Medical Insurance.”
A person not registered for tax has provided services to a state agency under a civil contract and received a service fee of 980 manats. The person requests that no taxes be withheld, citing that their father died in the Great Patriotic War and providing a military commissariat document.
For individuals working under civil contracts, the tax and insurance legislation does not provide any exemptions or benefits.
In this case, for payments made by the state agency for services (works) provided under the civil contract, the payer withholds: 14% income tax, 25% of the income as mandatory state social insurance, and 2% of the income up to 8,000 manats as mandatory health insurance.
These provisions are regulated by Articles 101, 102, and 150 of the Tax Code and the laws “On Social Insurance” and “On Medical Insurance.”