en
What tax benefits are provided to an employee who has a child with a disability?
What tax benefits are provided to an employee who has a child with a disability?
Can a tax relief be applied under Article 102.3 of the Tax Code to an employee who has a 22-year-old child with a second-degree disability (70% loss of working capacity) and, at the same time, a minor child whose bodily functions are impaired by 80%?
The State Tax Service under the Ministry of Economy has stated that disability degrees of persons with established disabilities are classified as Degree I, II, and III, amounting respectively to 81–100 percent, 61–80 percent, and 31–60 percent.
For persons whose disability is determined due to impairment of bodily functions by 61–100 percent (except for persons with war-related disabilities), children with disabilities, as well as one of the parents (including adoptive parents), at their own discretion, the spouse, guardian, or trustee who provides care for and lives together with a child with a disability requiring constant care or with a person whose disability is determined due to impairment of bodily functions by 81–100 percent, the taxable monthly income from any paid employment is reduced by 200 manats.
Can a tax relief be applied under Article 102.3 of the Tax Code to an employee who has a 22-year-old child with a second-degree disability (70% loss of working capacity) and, at the same time, a minor child whose bodily functions are impaired by 80%?
The State Tax Service under the Ministry of Economy has stated that disability degrees of persons with established disabilities are classified as Degree I, II, and III, amounting respectively to 81–100 percent, 61–80 percent, and 31–60 percent.
For persons whose disability is determined due to impairment of bodily functions by 61–100 percent (except for persons with war-related disabilities), children with disabilities, as well as one of the parents (including adoptive parents), at their own discretion, the spouse, guardian, or trustee who provides care for and lives together with a child with a disability requiring constant care or with a person whose disability is determined due to impairment of bodily functions by 81–100 percent, the taxable monthly income from any paid employment is reduced by 200 manats.