You just ne to remember two important things. Read also Who issues the application for the degree of permanent temporary disability? The deceas must have been disabl The rehabilitation relief is regulat in two tax acts. Namely, in Art. sec. point , sec. a g sec. a of the Act of July on personal income tax consolidat text, Journal of Laws of , item , hereinafter the PIT Act in art. sec. of the Act of November , on flatrate income tax on certain revenues obtain by natural persons Journal of Laws of , No. , item , hereinafter lump sum. Therefore, it can be settl by persons entitl to it both those who settle with the tax office according to the PIT Act, as well as the one on a lump sum.
However there are two key conditions
Entitling you to take advantage of the rehabilitation relief. The first is having the status of a disabl person. This means that the deceas person should have a decision on qualification by the adjudicating authorities to one of the three degrees of disability Brazil Mobile Number List specifi in separate regulations or a decision granting a pension for total or partial inability to work, a training pension or a social pension, or a certificate of disability, issu on the basis of separate regulations, if the person is under years of age, or certificate of disability issu by the competent authority on the basis of separate regulations in force until August , What is important, the disabl person had to have the st or nd group of disability.
Holding the group of disability
Means that the person in relation to whom, on the basis of separate regulations, the following has been adjudicat total incapacity for work incapacity Latest Bulk SMS for independent existence or a significant degree of disability. In the case of the second group of disability, the following judgment applies total incapacity for work or moderate degree of disability. The second condition entitling you to take advantage of the rehabilitation relief is to have documents confirming the incurring of these expenses. The amount of expenses for rehabilitation purposes is determin on the basis of a document.