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What tax benefit is provided to a person caring for a parent with a disability?
What tax benefit is provided to a person caring for a parent with a disability?
The mother of a teacher working at a school is a person with a disability requiring permanent care. The teacher receives a 100 AZN allowance for taking care of his mother. Is there any tax benefit available for this teacher?
The State Tax Service under the Ministry of Economy stated that according to Article 102.3 of the Tax Code, one of the parents (including adoptive parents), the spouse, guardian, or custodian who lives together with and takes care of a child with a disability or a person with an 81–100% functional disability requiring permanent care is entitled to a monthly reduction of 200 AZN from taxable employment income.
According to Article 102.1.4 of the Tax Code, state allowances, pensions, scholarships, state transfers, and financial assistance paid from the state budget are exempt from income tax, except for temporary disability benefits.
Basis: Article 102 of the Tax Code.
The mother of a teacher working at a school is a person with a disability requiring permanent care. The teacher receives a 100 AZN allowance for taking care of his mother. Is there any tax benefit available for this teacher?
The State Tax Service under the Ministry of Economy stated that according to Article 102.3 of the Tax Code, one of the parents (including adoptive parents), the spouse, guardian, or custodian who lives together with and takes care of a child with a disability or a person with an 81–100% functional disability requiring permanent care is entitled to a monthly reduction of 200 AZN from taxable employment income.
According to Article 102.1.4 of the Tax Code, state allowances, pensions, scholarships, state transfers, and financial assistance paid from the state budget are exempt from income tax, except for temporary disability benefits.
Basis: Article 102 of the Tax Code.