Taxpayers who are tax liable for any type of tax are required to submit a relevant tax return to  the tax authority in which they are registered no later than the date specified in the law.. If the last day of submission of tax return (as well as the tax payment ) falls on a non-working day, the return the return is required to submit no later than the next business day.

Under current law, taxpayers who are required to submit tax returns for different types of taxes are defined as follows.

1. Income tax

Resident and non-resident individuals who earn income from Azerbaijani source and are not taxed at the source of income, as well as resident entities of the Republic of Azerbaijan, who earn income outside of the Republic of Azerbaijan shall submit a tax return  to the tax authority that they are registered no later than March 31st of the year following the reporting year. Until that time, individuals shall pay income tax to the state budget (taxpayers engaged in entrepreneurial activity, taking into account the current payments made in accordance with Article 151 of the Tax Code in the reporting year) by making final calculation of annual income.

When the income taxpayer ceases to operate or terminates its entrepreneurial activity in the Republic of Azerbaijan, it is required to submit the income tax return to the tax authority within 30 days, covering the period from the beginning of the tax year to the date of suspension of the entrepreneurial activity.

A taxpayer who is not required to  submit a tax return may submit  a declaration claiming recalculation of tax and refund of resources.

1.1. Individuals acting as private notaries shall be registered with the tax authorities at the place of their activity and be subject to income tax. Thus, income tax for notary acts and related notary services carried out by these taxpayers within a month, shall be taxed at the rate of 10% in accordance with Article 101.4 of the Tax Code without deduction of expenses and the due tax shall be paid to the state budget no later than the 20th of the next month and the "Private Notaries’ Income Tax Return" shall be submitted to the tax authority, where they are registered, no later than the 20th of the next month upon the end of each quarter. Notary acts of special notaries and services related to notary acts shall not be subject to VAT.

1.2. The reporting period for income tax  withheld at the source of payment from the persons who earned winnings from sports betting games, lotteries  as well as other competition and contests shall be a month.

Taxpayers providing payments to persons who earned winnings in sports betting games, lotteries , and other competition  and contests are liable to calculate and withhold income tax at the source of payment, to pay the due tax to the state budget no later than the 20th of the month following the reporting month and submit the "Income tax return withheld at the source of payment from the persons earning winnings in sports wagers, lotteries , and other competition and contests." to the relevant tax authority.

When the winnings  from lotteries, other competitions and contests are paid by the residents, the persons making the payment are liable to withhold the income tax at the source of payment, and if the winnings are paid by non-residents who do not have permanent representation in the Republic of Azerbaijan, then the  tax is required to be calculated and withheld by the Bank or a branch of foreign bank in the Republic of Azerbaijan or national operator of postal service in which the person receiving that winnings holds the  account, , and the due tax is required to be paid to the state budget no later than the 20th of the month following the reporting month and submit the relevant tax return to the tax authority before that date.

2. Profit Tax

Profit tax reporting period shall be a calendar year. Resident enterprises, as well as non-residents who have permanent representation in the Republic of Azerbaijan, whose taxable income is from the Azerbaijani source and who are not taxed at the source of payment of this income, shall submit a tax return to the tax authority on their registration no later than March 31st of the year following the reporting year. Until then, taxpayers shall pay profit tax to the state budget by making final calculations on annual income (taking into account the current payments made in accordance with article 151 of the Tax Code in the reporting year). Enterprises, which are owned by municipalities, shall pay profit taxes to local (municipal) budget and submit a tax return to that authority., Within 30 days from the date of adoption of decision on its liquidation and suspension of activity, and in case when such date is not mentioned for a permanent representative office of a non-resident, from the date of legalization of such decision at representatives of the Azerbaijan Republic in foreign countries (at consular offices of other countries representing interests of the Azerbaijan Republic), the taxpayer is liable to submit profit tax return to tax authority which covers the period from the beginning of the tax year till the date when the business activity of the taxpayer was terminated.

3. Value Added Tax

The VAT reporting period shall be a calendar month. VAT payers, as well as non-VAT payers (tax agents) who make payment to non-resident unregistered for VAT purposes for the provision of services or work in the territory of the Republic of Azerbaijan shall submit VAT return to the tax authority they are registered no later than the 20th of the month following the reporting period for each reporting month. Individuals who are not VAT payers shall be required to pay the due VAT to the state budget within 7 days after the payment to the non-resident, and those who are VAT payers no later than the 20th of the month following the reporting period. When persons, who are not registered with the tax authorities, make payment to non-resident unregistered for VAT purposes for the provision of e-commerce services and works to non-resident, VAT shall be calculated and withheld from the amount payable to non-residents. If the buyer of works and services according to e-trade procedures, and also the participant of the lotteries, other competition and contests which are organized in the electronic form outside the Republic of Azerbaijan is the person who is not registered in the tax authority, VAT calculated by the local paying bank or branches of a foreign bank in the Republic of Azerbaijan shall be paid to the budget at the expense of the buyer. VAT withheld from a person not registered with the tax authorities by a local bank or branches of a foreign bank registered in the Republic of Azerbaijan for VAT purposes shall not be credited.

4. Excise tax

The excise tax reporting period shall be a calendar month. Enterprises and individuals producing excisable goods shall pay excise taxes on taxable transactions on monthly basis to the state budget no later than the 20th day of the month following the reporting period and submit the relevant tax return to the tax authority for the same period. When excisable goods are imported, the excise tax is levied by the customs authorities in the same manner as customs duties.In  case of liquidation or termination of activity by the taxpayer, the excise tax return covering the period from the beginning of the reporting month till the date of liquidation shall be submitted to the tax body within 30 days no later than the 20th of the next month.

5. Property tax

The property tax reporting period shall be a calendar year. Enterprises which are subjects of property tax and non-resident enterprises doing business in the Republic of Azerbaijan through its permanent representation (only on the average annual value of fixed assets associated with permanent representation) shall submit an annual property tax return to the tax authority, that is registered with, no later than March 31st of the year following the reporting year. Taxpayers shall pay property taxes to the state budget by making the final property tax calculation by that time (taking into account current payments made under Article 201 of the Tax Code). A taxpayer-legal person shall, within 30 days from the date of adoption of decision on its liquidation, and in case when such date is not mentioned for a permanent representative office of a non-resident, from the date of legalization of such decision at representatives of the Azerbaijan Republic in foreign countries (at consular offices of other countries representing interests of the Azerbaijan Republic), submit profit tax return to tax authority which covers the period from the beginning of the tax year till the date when the business activity of the taxpayer was terminated. Individuals shall not submit property tax returns. Municipalities shall submit a property tax payment notice to an individual no later than August 1st of the current year, and individuals, in turn, shall pay the annual property tax for the current year in equal portions to the local (municipal) budget by August 15th and November 15th of the same year. In the event that the property tax is not paid by the previous owner of the property, the tax shall be paid by the owner of the property at the time specified.

6. Tax on land

The land tax reporting period shall be a calendar year.

Enterprises that own and use land on the territory of the Republic of Azerbaijan shall calculate the land tax on an annual basis based on the size of the land and the rates of the land tax and pay it to the tax authority no later than May 15th.

Individuals shall not submit a land tax return - the land tax for individuals shall be accrued by the municipalities by July 1st of each year, and payment notices shall be delivered to them no later than August 1st.

The amount of annual land tax accrued for the current year shall be paid in equal portions starting from August 15th of the year and no later than November 15th. Legal entities shall pay land tax to the state budget. Individuals shall pay land tax to the state budget for agricultural land not used for the targeted designation (except when the land cannot be used for its targeted designation because of irrigation, reclamation and other agrotechnical reasons) and to the local (municipal) budget for other types of lands.

Where the land tax is not paid by the previous owner of the land, the tax shall be paid by the owner of the land to the abovementioned time.

7. Road Tax

The road tax reporting period shall be a calendar month.

Persons engaged in production of motor petrol, diesel fuel and liquid gas in the Republic of Azerbaijan shall calculate the road tax on a monthly basis and pay the tax to the state budget by submitting a tax return on the form prescribed by the State Tax Service no later than the 20th of the month following the reporting month.

Road tax for motor transport means of foreign states shall be deducted by customs authorities in the entrance of these motor transport means to the customs territory of the Azerbaijan Republic and if involved to road tax payment when leaving the territory of the Azerbaijan Republic in accordance with Article 211.1.1 of this Code, and shall be transferred to the state budget within one banking day.

8. Mining tax

The mining tax reporting period shall be a calendar month.

The individuals and enterprises extracting the subsoil minerals  on the territory of the Azerbaijan Republic (including Caspian sea sector belonging to the Azerbaijan Republic) shall pay the mining tax for the reporting month no later than the 20th of the month following the month in which the minerals are extracted and submit a tax return within the same period.

The mining tax on construction materials of local importance specified in Article 217.5 of the Tax Code shall be paid to the local (municipal) budget and be declared to the municipality.

9. Simplified Tax

Simplified tax reporting period shall be a quarter.

Legal entities involved in the provision of goods (works, services), as well as property and registered as a simplified taxpayer in the tax authority and individuals engaged in entrepreneurial activities without establishment of a legal entity (except for those specified in Article 218.4 of the Tax Code) shall declare the tax authority on the amount of tax payable no later than the 20th of the month following the reporting quarter and pay the tax to the state budget during that period.

Unless otherwise provided by law, simplified tax for taxpayers engaged in passenger and cargo transportation by motor transport on the territory of the Republic of Azerbaijan shall not submit tax returns to tax authorities for this activity.

Taxpayers engaged in passenger and cargo transportation by motor transport shall acquire a “Distinction mark” for each vehicle by the end of the calendar month for the next month (months), which is a serious reporting form. The "Distinction mark" shall be issued within no later than two days upon written request of the taxpayer submitted to the Ministry of Transport; and in case of regular intraurban passenger transport by motor transport in the administrative area of Baku  and passenger transportation by taxi, a written request shall be submitted to Baku Transport Agency. A taxpayer’s application for a “Distinction mark” shall be attached with a bank payment document confirming the simplified tax payment for that activity. Upon complete payment of the  due tax to the state budget is provided by the taxpayers for engagement in above mentioned activity a "Distinction mark" shall be submitted, and the paid tax amount shall not be reimbursed or credited with the taxes of subsequent months regardless of whether or not they have been operating for the same month.

In case of change of the owner or user of the vehicle, taxes paid for the next months by the previous owner or user for that vehicle shall be taken into consideration, and official re-registration of the «Distinction mark» confirming payment of taxes shall not be required.

Individuals engaged in activities individually with the types of activities provided for by Article 220.10 of the Tax Code, except for the individuals involving employees in the activities (announcer, musician, dancers, ashuk, comedian, and other similar activities at weddings, parties and other events, those providing personal photo, audio and video services (excluding photo studios),  shoemaker, cobbler, repair of clocks, TV sets, refrigerators and other household appliances, housekeeping services in individual residential houses and apartments, care for patients, the elderly people and children, nanny, individual driver, household cleaning, gardener, chef, watchman and other similar activities, activities of ornamental workshops), shall receive a “Receipt of payment on fixed simplified tax” from the tax authority they are registered with or from taxpayers service centers until the activity commences on a single activity, or in other cases, after payment of calculated tax in full to the state budget of the next month (months) at their own discretion and shall not submit a tax return to tax authorities for that activity.

Tax paid on this receipt shall not be reimbursed, regardless of whether or not an individual operates within the validity period of the receipt and shall not be credited with the taxes for subsequent periods. The receipt shall be issued no later than 2 business days if the taxpayer applies in written, and in real time if applied electronically.

Those who choose the simplified taxation method for house building activity shall calculate the simplified tax for each construction site in the quarter when construction and installation work commences, and declare to the tax authority no later than the 20th of the month following the quarter.

Taxpayers who carry out this activity, regardless of  the location of registration as taxpayers, shall pay simplified tax calculated in accordance with the rules applied in the area (zone), where the building activity actually takes place (actual construction site area), to the state budget in equal portions at a rate of 10 percent no later than the 20th of each month following each quarter until the obligation is fully fulfilled.

Simplified tax on provision of land, residential and non-residential areas. The notary who certifies the contracts for provision of land, residential and non-residential areas shall be liable to calculate and pay to the state budget the simplified tax within 1 (one) banking day and submit “A tax return of simplified tax withheld at the source of payment by notaries from persons who provide land, residential and non-residential areas” no later than the 20th of the month following the reporting month.

A subject of taxation of the simplified tax shall apply to the money received from the participants for an operator performing the sports betting games and the commission fee paid by the operator for the seller of the sports betting games. The tax deduction shall be calculated at a rate of 6% by the operator of the sports betting game from the money received from the participants, and at a rate of 4% by the seller of the sports betting games from the commission fee paid by the operator, and shall be paid to the state budget no later than the 20th of the month following by filing with the "Simplified Tax Return" to the tax authority.

"Simplified tax on cash withdrawals” from legal entities and individual entrepreneurs' bank accounts. 1% tax calculated by local banks, as well as foreign bank branch in the Republic of Azerbaijan or national operator of postal service which provide cash withdrawals service for individual entrepreneurs and legal entities from their bank accounts, shall be deducted from the bank account of the recipient, and the due tax shall be paid  to the state budget no later than the 20th of the month following the reporting month and shall be declared to the tax authority prior to that date along with the "Simplified Tax Return for Cash Withdrawals".

10. Taxes at the source of payment, including at the source of payment for hired labour

The reporting period for tax withheld on paid labour at the source of payment by VAT and simplified taxpayers shall be a tax year, and in all other cases, the reporting period for taxes withheld at the source of payment shall be a quarter.

Taxpayers, who pay the salaries to the hired individuals, as well as insurance premiums to individuals on insurance contract concluded for no less than 3 years with the insurers of the Azerbaijan Republic on life insurance and pension insurance and early terminated, shall pay the monthly income tax calculated  for these individuals to the state budget no later than the 20th of the next month.

As stipulated by Article 150 of the Tax Code, taxpayers who pay other payments (non-public pensions, dividends, interest, rent, royalties, service fees paid to non-resident without a permanent representation, funds transferred by non-resident to the headquarters from net profit of the permanent representation, payments made directly or indirectly by residents' and non-residents' permanent representations in the Republic of Azerbaijan to entities established (registered) in the countries with preferential taxation, funds transferred by residents to the account created in non-resident's electronic wallet, service fees of individuals not presenting TIN) taxable at the source of payment, shall withhold taxes and pay  to the state budget no later than the 20th of the month following the quarter.

Payers of VAT and simplified tax shall submit to the tax authority the tax return for hired labour at the source of payment no later than January 31st of the year following the reporting year, and for others, no later than the 20th of the month following the quarter in which the income is paid.

11. Export Tax

The reporting period shall be a calendar month for returns on the collection to the state budget from the difference between the contractual (selling) prices (excluding export costs) and the wholesale price of the products with regulated prices and produced in the Republic of Azerbaijan. Collections for this difference shall be paid to the state budget no later than the 20th of the month following the reporting month and declared to the tax authority within that period.

12. State dues

The reporting period for the state dues shall be a quarter. The state due for notarial actions shall be transferred to the state budget within two banking days when received by the notary public, state duty for consular operations carried out in diplomatic missions of the Republic of Azerbaijan abroad - within a month, and other state dues - within one banking day upon deduction. Persons withholding state dues shall submit to state tax authorities a report on state due collection until the 20th of the month following the reporting quarter.