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

The personal income tax deduction for medicine: how to reflect in the declaration of form 270.00 for 2025?
The SRC explained the procedure for reflecting the medical tax deduction in the amount of 118 MCI in the Income and Property Declaration (form 270.00) for 2025.
If the employer has already provided this 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 deductions that were not applied by the tax agent, including the unused amount of the deduction for medicine.
Important: you must comply with the requirements of the Tax Code and have 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.