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Declarations

01/2018

02/2018

03/2018

04/2018

05/2018

06/2018

07/2018

08/2018

09/2018

10/2018

11/2018

12/2018

APRIL

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29 30          
         
 

1 Apr - «1 and 2», «5 and 7», 

15 Apr - «(1) and (2)».

22 Apr - «3», «4», «8», «9», «10.1», «10.2», «10.3», «11».

«1» - Income Tax: The account period is a calendar year. Non-residents whose permanent representative office and source of taxed income are in Azerbaijan, the tax from this income being not at the source of payment, natural persons not to be taxed / not taxable at the source of payment, or resident natural persons whose income is obtained abroad including that from royalty shall submit their tax returns to tax bodies prior to March 31 of the year next to the account one and, by the same time, transfer their income tax to the national budget from the year's income finally calculated (considering current payments).

«2» - Profit Tax: The accounting period is a calendar year. Resident entities considered profit tax payers, as well as non-residents whose permanent representative office and source of taxed income are in Azerbaijan, the tax from this income being not at the source of payment shall submit their tax returns to tax bodies prior to March 31 of the year next to the account one and, by the same time, transfer their income tax to the national budget from the year's income finally calculated (considering current payments).

«5» - Property Tax: The account period is a calendar year. As in case with current tax payments, legal-person taxpayers pay to the national budget 20% of the previous year's property tax prior to the 15th day of every quarter's second month. Property-tax-payer legal persons not subject to property taxation in the earlier year, as well as new legal persons subject to property tax shall provide current tax payments as much as 20% of the year's tax amount prior to the 15th day of every quarter's second month after the quarter when the property was obtained. Current tax payments belong to a year's amount to be paid by the taxpayer.

«7» - Road Tax: The account period for an entity is a calendar year. Legal persons owning or using vehicles at the territory of the Republic of Azerbaijan submit their year's tax return and transfer their tax payment to the national budget prior to March 31 of the next year. 

«(1) and (2)» - Income and Profit Taxes: The account period is a calendar year. For legal persons and individual entrepreneurs, current payments shall be transferred to the national budget within 15 days after the quarter. Municipal entities and organizations transfer their profit taxes to the local (municipal) budget. Current tax payments are accumulated to make up the taxpayer's year tax payment.

A taxpayer can optionally identify the amounts of current tax payments according to one of the below specified methods.


The first method: The current payment for each quarter is calculated as much as ¼ of the previous year's tax payment.
The second method: The current payment is calculated multiplying the current quarter's income by the ratio specifying the specific weight of the tax payment within the previous year's total income (not considering deducted amounts).

Having chosen one of the above described methods to calculated current tax payments, the taxpayer accordingly informs the tax body by April 15 of every yea. Otherwise, the tax body chooses the first method by default. In case of the second method chosen, the taxpayer should submit to the tax body the statement of the current tax payment calculated either from the income or from the profit, within 15 days since the quarter ends; otherwise,  the tax body applies the first method by default. New active taxpayers or those without activity in the previous year but demonstrating it in the current one should calculate their total current payments on the profit or income tax (so that the total current payments will make not less than 75% of the profit or income tax) in quarter terms within the year, provide them within 15 days after the quarter and accordingly inform the tax bodies.  

«3» - VAT: A calendar month is the VAT account period. A VAT payer shall provide returns to the local tax body and  transfer the payment to the national budget, both for each account period prior to the 20th day of the next month.

«4» - Excise Tax: A calendar month is the account period of the tax. The tax return and payment for the account period's excise commodities produced shall be provided respectively to the tax body and national budget prior to the 20th day of the next month.

«8» - Mining Tax (Royalty): A calendar month is the account period of the tax. The taxpayers provide their tax returns and payments prior to the 20th day of the next month after extracting mineral resources. For construction materials of local importance, taxes and payments are provided to municipal bodies. Brick-and-ceramic clay, construction sand and gravel belong to construction materials of local importance.

«9» - Simplified Tax: A quarter is the account period of the tax. The taxpayers provide their tax returns and payments prior to the 20th day of the next month.

«10.01» - Tax withheld at the source of payment in relation with employment:

The accounting period for VAT and the simplified tax payers, withholding tax at source payments in relation with employment is the tax year, accounting period for the remaining taxpayers, is a quarter.
Legal entities and entrepreneurs, making payments to individuals working as employees are required to calculate income tax on the monthly personal income of physical persons working as employees, and pay the amount as computed to the State budget not later than 20th of  the next month.
VAT payers and payers of the simplified tax, withholding tax at the source of payment in relation to employment are obliged to submit a declaration to a tax authority  no later than January 31 of the year following the reporting year, the others not later than 20th of next month after the quarter.

«10.2» - Tax withheld at the source of payment, for early termination of the insurance contract:

Early termination of the insurance contract, signed on life insurance and pension insurance, the reporting period for the tax withheld at the source of payment from the ongoing payments, is a quarter.
Early termination of the insurance contract, signed on life insurance and pension insurance, the insurers who pay the premiums, are obliged to calculate the income tax for the monthly personal income and pay the calculated tax to the state budget no later than 20th of the next month and submit a declaration to a tax authority no later than 20th of next month after the end of the quarter.


«10.3» - Other taxes withheld at the source of payment:     
Except of payments of the VAT and the simplified tax, carried out  in relation to employment, the reporting period for the remaining taxes withheld at the source of payment, a quarter.
Legal entities and entrepreneurs during the leadthrough of non-state pensions and other taxable at the source payments, are obliged to withhold tax from these incomes, transfer the withheld amount to the state budget no later
than 20th of thebnext month after the quarter in which the income was paid out and submit declaration to a tax authority in the mentioned period.

«11»  - State Duty: The account period is a quarter. A state duty for notary service is accepted by a notary officer and then transferred to the national budget within two banking days; a state duty for consul service in the Republic of Azerbaijan's foreign diplomatic offices shall be transferred to the national budget within a month, while the same transfer deadline for other state duties is one banking day. Persons charging state duties stipulated by Law on State Duties shall provide related reports to the tax bodies prior to the 20th day of the next month after the quarter.





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Awards and achievements

Ministry of taxes of the Republic of Azerbaijan
2002 - 2018

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