The new advisory theory of the General Legal Department of the Judiciary:
The legal guardian of a disabled person can enjoy a tax exemption
The response of the General Legal Department of the Judiciary to a question about whether the legal guardian of a disabled person enjoys the legal benefits of guardianship, including tax exemption under Article 25 of the Law on Protection of the Disabled approved in 2016?
The General Legal Department of the Judiciary responded by issuing an advisory opinion to a question regarding the legal benefits of a guardian who is considered the legal guardian of a disabled person according to the court’s ruling.
Based on this report, an inquiry was made by the relevant authority and the answer is as follows:
Query:
According to the final decision of the court, a person has assumed the permanent guardianship of two severely mentally disabled people; According to Article 25 of the Law on the Protection of the Rights of the Disabled approved in 2016, fifty percent (50%) of the salaries and benefits of parents and legal guardians are exempt from paying taxes. Also, according to Clause 5 of Article One of the Executive Regulations of this Article 25, approved on 3/9/2019 by the Council of Ministers, One of the parents or legal guardians of a person with severe and very severe disabilities. In other words, the legislator did not make a distinction between parents and legal guardians and has explicitly extended all the legal benefits that parents have to legal guardians. The question is, does a person who, according to the final decision of the family court, has assumed the permanent guardianship of two severely mentally disabled persons, enjoys the legal benefits of this guardianship, including the tax exemption under Article 25 of the Law on the Protection of the Rights of the Disabled approved in 1396?
Answer:
By using the word “parents” in Article 25 of the Law on the Protection of the Rights of the Disabled, approved in 2016, the legislator has given 50% of the salary and benefits or the taxable salary of one of the parents of a person with severe and severe disabilities as long as they are responsible for paying the expenses related to his disability. exempted from tax. On the other hand, Clause 5 of Article 1 of the Executive Regulations of Article 25 of the Law on the Protection of the Rights of Persons with Disabilities approved by the Council of Ministers on 3/9/2018, the term “parents” including the father, mother and legal guardian of a person with severe and very severe disabilities is listed, also in terms of Article 24 of the law Protection of the rights of the disabled approved in 2016 and other protective laws such as Article 45 of the Family Protection Law approved in 2011 and Article 21 of the Law on the Protection of Unsupervised and Abandoned Children and Adolescents approved in 2012 and from the point of view of the protective nature of the exemption order for the subject of Article 25, the word “parents” should be used in this article. He considered it in its general meaning and avoided the special meaning of this word and its exclusivity to guardian (forced guardian) which, among other things, in terms of Articles 1041, 1043, 1137 and 1182 of the Civil Code, only includes father and paternal grandfather. Based on this, in the assumption of the question that a person has assumed the legal guardianship of two severely mentally disabled people as a result of the court’s final decision, he can be exempted from the subject of Article 25 of Sadr al-Zakr Law.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
The group of accountants and auditors of Tabriz
@Hesabdaran_Tabriz
@Hesabdaran_Tabrizz