The law in Bosnia and Herzegovina strictly and stimulatory protects persons with disabilities (PWD) as well as taxpayers who directly care for and include such people in their tax cards as members. The tax system recognizes the physical function of cost growth and reciprocates through significant deduction factors on income tax!
The law roughly divides the levels (coefficients) of additional discount or personal tax-free tax deduction into two key separate groups according to the degree of established impairment.
A coefficient of 0.40 applies (exemption of an additional 224.00 KM of the base). Includes persons for whom a formal level of milder but present physical or disability has been established by regulations, without the mandatory addition of a decision on the need for external defense assistance or a child's disability.
An enormously generous coefficient of 1.50 applies (exemption of a huge legal 840.00 KM gross rate every calendar month in the calculation!). Workers and families of members who use rights to a permanent formal allowance for the right to care and full external nursing and assistance by resolution have the right to this high limit exceptional base.
Disability relief can be used in two ways - depending on who the disability in the worker's family (the PK card budget holder) relates to:
Porezna uprava (FBiH/RS) will not enter this level of powerful tax-free benefits just for good looks or a general practitioner's certificate. All rights to income realization are proven by official appraisal documents of the competent institutions (PIO/MIO fond, Zavod zdravstvenog osiguranja). Some of the relevant management resolutions that you will submit to the digital system nacionalni digitalni sustav (or physically) are:
Advice: Receipts based on disability or external assistance from the Center do not enter that strict threshold of (3,360 KM annual income of the dependent person). The state's donated and paid disability is an exception in that threshold of the law!