15:08 - 9.12.2019

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December 9, Fineko/abc.az. In accordance with Article 102.2.5 of the Tax Code, which came into force on 1 January 2019, the monthly income taxed for hired work, widows (spouses) and children of deceased or subsequently deceased servicemen is reduced by 400 manats.

ABC.AZ reports that according to the explanation of the Ministry of Taxes, the right to benefits stated in Article 102.2.5 of the Tax Code arises since the main place of work (where a service record), one of the following documents, listed in Paragraph 1.5 "List of documents to determine eligibility for tax subsidies for individuals when calculating the payroll tax" approved by Azerbaijani Cabinet Ministers’ Decision#4 from 4 January 2001.

This procedure requires the permission of the State Service for Mobilization & Conscription, the reference of urban, district department or center DOST of the State Social Protection Fund under the Ministry of Labour & Social Protection, the reference of the Ministry of Defence, Ministry of Justice, Ministry of Internal Affairs, the Ministry of Justice of Nakhchivan Autonomous Republic, the State Border Service, the State Security Service of Azerbaijan, the Foreign Intelligence Service of Azerbaijan.