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People with a disability who have been approved for income tax exemption may be eligible for an income tax refund for up to 6 years retroactively (provided that the disability qualifying for the exemption was recognized in those years).

• If, for the purpose of determining eligibility for exemption , a medical committee for exemption from income tax was held, the 6 years will be counted according to the date on which the application for a tax refund was submitted:
  • In the event that the tax refund application was submitted before the end of the tax year in which the medical committee's decision to exempt from income tax was issued, or within 3 months after the month in which the decision was issued (whichever is later), the 6 years will be counted retroactively from the date on which the application to hold the medical committee was submitted to the National Insurance Institute and the fee for the committee was paid.
  • If the tax refund application was submitted after the specified deadlines, the 6 years will be counted from the date the tax refund application was submitted.
  • The decisive date of the medical committee's decision is the date on which its final decision was given (if an appeal was filed against the committee's decision , the decisive date will be when the appeal committee's decision is given).

Who is eligible?

• Anyone who, according to the relevant documents or according to a medical committee's determination of exemption from income tax , met the con