Personal income tax deduction for medicine: how to reflect in the declaration form 270.00 for 2025

If the employer has already provided a deduction when calculating the personal income tax at the source of payment, it cannot be reflected again in the Declaration of form 270.00. This will lead to a double application of the tax deduction, which is not allowed. At the same time, the taxpayer has the right to independently declare in the form 270.00 only those deductions that were not applied by the tax agent, including the unused amount of the deduction for medicine. A prerequisite is compliance with the requirements of the Tax Code and the availability of supporting documents.

Basis: Article 342 of the Tax Code of the Republic of Kazakhstan and the Rules for preparing a declaration of form 270.00, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021 No. 927.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1273057?lang=ru