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Is a tax benefit (tax relief) applied to a parent who has a minor child?
Is a tax benefit (tax relief) applied to a parent who has a minor child?
Both spouses are employed and have two minor children under their care. We would like to know whether a tax relief applies to either parent.
According to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, pursuant to Article 102.5 of the Vergi Məcəlləsi, regardless of the degree of kinship, if at least three dependents are under the care of either spouse — including full-time students under the age of 23 — the taxable monthly income of one of the spouses is reduced by 50 manats.
Additionally, individuals receiving scholarships, pensions, or unemployment insurance benefits (except children), as well as persons fully supported by the state in accordance with the law, are not considered dependents.
In response to the inquiry, it was clarified that when the number of dependents is two, the right to the tax relief provided for under Article 102.5 of the Tax Code does not arise.
Both spouses are employed and have two minor children under their care. We would like to know whether a tax relief applies to either parent.
According to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, pursuant to Article 102.5 of the Vergi Məcəlləsi, regardless of the degree of kinship, if at least three dependents are under the care of either spouse — including full-time students under the age of 23 — the taxable monthly income of one of the spouses is reduced by 50 manats.
Additionally, individuals receiving scholarships, pensions, or unemployment insurance benefits (except children), as well as persons fully supported by the state in accordance with the law, are not considered dependents.
In response to the inquiry, it was clarified that when the number of dependents is two, the right to the tax relief provided for under Article 102.5 of the Tax Code does not arise.