As it is known, according to the Tax Code, the investment of any property in the form of a share in the authorized capital of the enterprise, with the exception of imported property, was considered a VAT-exempt transaction. At the same time, according to the relevant article of the Tax Code, from VAT...

President Ilham Aliyev signed the Decree "On additional measures in the field of improving the social welfare of the population". APA reports that the amount of the minimum monthly wage has been set at 345 manats since January 1, 2023. The Cabinet of Ministers has approved the labor pension for 10 days...

Concessions have been determined for specialists working in the liberated territories of Azerbaijan. "Qafqazinfo" reports that this was reflected in the amendment to the Labor Code approved by President Ilham Aliyev. According to the law, except for persons of special rank, in the territories freed from occupation...

President Ilham Aliyev signed the law on amending the Law of the Republic of Azerbaijan "On State Duty". "Qafqazinfo" informs that according to the law, foreigners and stateless persons to engage in paid labor activities in the territory of Azerbaijan...

As it is known, by the Decree of the President of the Republic of Azerbaijan dated May 25, 2022, "Residential and non-residential areas purchased by consumers who are natural persons from persons engaged in building construction activities in the territory of the Republic of Azerbaijan without cash...

One of the projects that has attracted great interest of the public in the last few years is the refund of a part of the value added tax (VAT) paid for purchased goods and services. It is no coincidence that according to the latest information, one of the VAT...

Normative documents on the procedure for liquidation of a legal entity: The procedure for liquidation of commercial and public legal entities (hereinafter - legal entity) Provisions of the Civil Code and Tax Code of the Republic of Azerbaijan, "State registration of legal entities and state...

One of the main directions of the tax policy implemented in our country is the further expansion of the digital approach and solutions applied in tax administration, and for this purpose, the maximum effective use of available resources. Tax policy changes in the digital economy...

Guided by paragraph 32 of Article 109 of the Constitution of the Republic of Azerbaijan, I decide: Decree No. 383 of the President of the Republic of Azerbaijan dated February 15, 2011 (Legislative Collection of the Republic of Azerbaijan, 2011, No. 2, Article 87; 2015, No. 8, Article...

Financial sanctions and interest are determined without basis of the tax report in accordance with Article 57.1 of the Tax Code, as well as the reference to the tax authority instead of the tax report in the absence of entrepreneurial activity or other taxable transactions during the reporting period...