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Çocuklu ailelere sağlanan vergi indirimi, çalışan her iki ebeveyne de uygulanır mı?
Çocuklu ailelere sağlanan vergi indirimi, çalışan her iki ebeveyne de uygulanır mı?
Article 102.5 of the Tax Code states that regardless of the degree of kinship, if there are at least three dependents, including pupils and students under the age of 23 studying in full-time education, the taxable monthly income of one of the spouses (husband or wife) is reduced by 50 manats.
This rule applies until the end of the year in which children reach the age of 18, and students and pupils reach the age of 23, as well as until the end of the year of death in cases where children or dependents pass away.
If both spouses are employed and have two children, does this tax relief apply to both parents?
The State Tax Service under the Ministry of Economy has stated that pursuant to Article 102.5 of the Tax Code, if one of the spouses has at least three dependents (including pupils and students under the age of 23 studying full-time), their taxable monthly income is reduced by 50 manats.
Persons receiving scholarships, pensions, and unemployment insurance payments (except for children), as well as persons who are fully supported by the state in accordance with the legislation, are not considered dependents.
Article 102.5 of the Tax Code states that regardless of the degree of kinship, if there are at least three dependents, including pupils and students under the age of 23 studying in full-time education, the taxable monthly income of one of the spouses (husband or wife) is reduced by 50 manats.
This rule applies until the end of the year in which children reach the age of 18, and students and pupils reach the age of 23, as well as until the end of the year of death in cases where children or dependents pass away.
If both spouses are employed and have two children, does this tax relief apply to both parents?
The State Tax Service under the Ministry of Economy has stated that pursuant to Article 102.5 of the Tax Code, if one of the spouses has at least three dependents (including pupils and students under the age of 23 studying full-time), their taxable monthly income is reduced by 50 manats.
Persons receiving scholarships, pensions, and unemployment insurance payments (except for children), as well as persons who are fully supported by the state in accordance with the legislation, are not considered dependents.