Cancer diagnosed patients are entitled to Income Tax exemption on the amounts received as retirement or pension, even if the disease was found after the granting. Benefits as accident or sick pay are also exempted from this tax.
To be entitled to this benefit, the patient should go to the institution responsible for their retirement or pension (INSS, Federal Government, State or City) payment and request the exemption. Besides that, they should present the Income Tax exemption form, a technical report issued by a Federal (State, Federal District or City) official medical service, proving the disease diagnosis and its clinical stage. If it is possible, please include the first disease manifestation, proof tests, date, name and medical registration of the physician, signed by him/her and CID (International Disease Classification).
The exemption is effective after the patient diagnosis and he/she is obliged to present a statement yearly. The exemption does not reach finance application incomes and rents, even if he/she is retired. Also, the patients that received private pension fund incomes are also exempted.
The patient can request to the Federal Revenue to be reimbursed for the amounts discounted during the last 5 years, since he/she fulfills the exemption requirements during this period.