Penalties for past due tax payments and tax returns

Financial sanction and interest rates

Administrative fine

1. According to Article 57.1 of Tax Code on the basis of the decision of the head (deputy) of the tax authority the financial sanction is applied to taxpayers who did not submit in timely manner the tax report or the note for none entrepreneur activities or none taxable operation at the value of 40 manats.

2. According to Articles 59.1 and 59.2 of Tax Code for failure to pay the tax or current tax payment in period stipulated by the Tax Code, the interest at rate 0,1% of the amount of tax or current tax payment shall be withheld from the taxpayer or tax agent for each day of delay. This interest shall be applied to delayed payments of tax amounts for the whole period of delay but not more than for 1 year.

1.According to Article 247 of Code of Administrative Fines non presentation or untimely presentation of other documents, connected with calculation and payment of taxes and other obligatory payments to tax bodies, execution of which stipulated by the legislation entails imposition on natural persons of penalty in amount of 25-30, official persons - 40-60 manats.

2. According to Article 248 of Code of Administrative Fines incorrect deduction or untimely and non complete payment of state duties to state budget by official persons authorised to collect state duties entails imposition on official persons of penalty in amount of 70-90 manats.

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Awards and achievements

Ministry of taxes of the Republic of Azerbaijan
2002 - 2018

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