Note: The last day of the tax payment and declaration period (including the certificate) is transferred to the next working day if it falls on a holiday or holiday in the calendar.
16 December
Compulsory state social insurance fee: Calculated for each month, paid at the same time as salaries and other income, but not later than the 15th of the following month.
Unemployment insurance premium: The monthly insurance premium is paid by the insurer in full at the same time as the salary payments, but not later than the 15th of the following month.
Compulsory health insurance premium: It is paid in full at the same time as the monthly salary, but not later than the 15th of the following month.
20 December
Income tax (for private notaries): The reporting period for income tax for private notaries is a quarter. Must pay income tax at the rate of 10 percent on fees (excluding expenses) for notarial acts performed by private notaries during each month, as well as services provided in connection with notarial acts, and pay the assessed tax amount to the state budget no later than the 20th of the following month.
Income tax (for sports betting games, lotteries, as well as other competitions and contests): The reporting period for income tax withheld at the source of payment from the person receiving winnings (prizes) from sports betting games, lotteries, as well as other competitions and contests is a month. Persons who make payments to the person who wins (prizes) from sports betting games, lotteries, as well as other competitions and contests in connection with sports games, withholding income tax at the source of payment, transfer the calculated tax to the state budget no later than the 20th of the month following the reporting month. are obliged to submit to the tax authority a "tax return withheld at the source of payment of income from winnings (prizes)." If the income (prize) from lotteries, other competitions and contests is paid by residents, and if those incomes are paid by non-residents who do not have a permanent representative office in the Azerbaijan Republic, the local bank where the person receiving this income has a bank account, a foreign bank in the Azerbaijan Republic branch or national postal operator to calculate and withhold income tax at the source of payment, to transfer the assessed tax to the state budget no later than the 20th day of the month following the reporting month and to submit to the tax authority "Tax return withholding income from prizes (awards)" they are indebted.
Value added tax: The reporting period for VAT is considered a calendar month. A VAT payer shall submit a VAT return for each reporting period to the tax authority where he / she is registered no later than the 20th day of the month following the reporting period and pay the tax to the state budget.
Excises: The reporting period for excises is a calendar month. When excisable goods are produced, excises on taxable transactions for each reporting period must be paid to the state budget no later than the 20th day of the month following the reporting period and a declaration must be submitted to the tax authority.
The reporting period for road tax is a calendar month. Individuals and legal entities engaged in the production of gasoline, diesel fuel and liquefied gas in the territory of the Republic of Azerbaijan calculate the road tax on a monthly basis and pay the tax to the state budget no later than the 20th day of the month following the reporting month.
Mining tax: The reporting period for mining tax is a calendar month. The payer of the mining tax shall pay the tax and file a return no later than the 20th day of the month following the month in which the minerals were extracted for the reporting month. Mining tax on construction materials of local importance is paid to the local (municipal) budget and municipalities are issued a declaration of mining tax. Construction materials of local importance include brick-tile clays, construction sands, and gravel raw materials.
Simplified tax (for the provision of real estate): The reporting period for the simplified tax on this activity is a month. A notary who approves real estate supply agreements shall calculate the simplified tax and pay it to the state budget within 1 (one) banking day and submit the "Declaration of simplified tax withheld at the source of payment" to the tax authority no later than the 20th of the month following the reporting month.
Simplified tax (Cash withdrawal): The reporting period for the simplified tax on this activity is a month. Local banks, branches of a foreign bank in the Republic of Azerbaijan or the national postal operator in the Republic of Azerbaijan, which transfer cash from bank accounts to legal entities and individual entrepreneurs, are deducted from the bank account of the person receiving the tax at the rate of 1%, calculated no later than the 20th of the following month The tax is transferred to the state budget and before that the "Simplified tax return for cash withdrawal" is submitted to the tax authority.
Tax withheld at the source of payment for employment: Legal entities and individual entrepreneurs who make payments to employees must calculate the income tax on the calculated monthly income of employees and pay the calculated amount to the state budget no later than the 20th of the following month.
Income tax in case of early termination of insurance contract: In case of early termination of insurance contract on life insurance and pension insurance, insurers paying insurance premiums must calculate income tax on calculated monthly income of individuals and transfer the calculated tax to the state budget no later than the 20th of the next month. have to pay.
Qeyd: Verginin ödənilmə və bəyannamənin (o cümlədən arayışın) verilmə müddətinin sonuncu günü təqvimdə istirahət və ya bayram gününə düşdüyü halda növbəti iş gününə keçirilir.
15 mart
Məcburi dövlət sosial sığorta haqqı: Hər ay üçün hesablanır, əməkhaqqı və digər gəlirlər üzrə ödənişlərlə eyni vaxtda, lakin sonrakı ayın 15-dən gec olmayaraq ödənilir.
İşsizlikdən sığorta haqqı: Hər ay üçün hesablanmış sığorta haqqı sığortaedən tərəfindən əməkhaqqı ödənişləri ilə eyni vaxtda, lakin sonrakı ayın 15-dən gec olmayaraq, tam məbləğdə ödənilir.
İcbari tibbi sığorta haqqı: Hər ay üzrə əməkhaqqı ödənişləri ilə eyni vaxtda, lakin sonrakı ayın 15-dən gec olmayaraq tam məbləğdə ödənilir.
27 mart
Gəlir vergisi (Xüsusi notariuslar üzrə): Xüsusi notariusların gəlir vergisi üzrə hesabat dövrü rübüdür. Xüsusi notariuslar tərəfindən hər bir ay ərzində aparılan notariat hərəkətlərinə, habelə notariat hərəkətləri ilə əlaqədar göstərilən xidmətlərə görə alınan haqlardan (xərclər nəzərə alınmadan) 10 faiz dərəcə ilə gəlir vergisi hesablamalı, hesablanmış vergi məbləği isə növbəti ayın 20-dən gec olmayaraq dövlət büdcəsinə ödəməlidir.
Gəlir vergisi (İdman mərc oyunları, lotereyalar, habelə digər yarışlar və müsabiqələr üzrə): İdman mərc oyunlarından, lotereyalardan, habelə digər yarışlar və müsabiqələrdən uduşlar (mükafatlar) əldə edən şəxsdən ödəmə mənbəyində tutulan gəlir vergisi üzrə hesabat dövrü aydır. İdman oyunları ilə əlaqədar aparılan idman mərc oyunlarından, lotereyaların keçirilməsindən, habelə digər yarışlardan və müsabiqələrdən uduşlar (mükafatlar) əldə edən şəxsə ödəmələr verən şəxslər ödəmə mənbəyində gəlir vergisini hesablayaraq tutmağa, hesabat ayından sonrakı ayın 20-dən gec olmayaraq hesablanmış vergini dövlət büdcəsinə köçürməyə və həmin müddətədək "Uduşlardan (mükafatlardan) əldə edilən gəlirdən ödəmə mənbəyində tutulan vergi bəyannaməsi"ni vergi orqanına verməyə borcludurlar. Lotereyaların keçirilməsindən, digər yarışlardan və müsabiqələrdən gəlir (mükafat) rezident şəxslər tərəfindən ödənildiyi halda ödəməni həyata keçirən şəxslər, həmin gəlirlər Azərbaycan Respublikasında daimi nümayəndəliyi olmayan qeyri-rezident şəxslər tərəfindən ödənildikdə isə bu gəliri əldə edən şəxsin bank hesabının olduğu yerli bank, xarici bankın Azərbaycan Respublikasındakı filialı və ya poçt rabitəsinin milli operatoru ödəmə mənbəyində gəlir vergisi hesablayaraq tutmağa, hesabat ayından sonrakı ayın 20-dən gec olmayaraq hesablanmış vergini dövlət büdcəsinə köçürməyə və həmin müddətədək "Uduşlardan (mükafatlardan) əldə edilən gəlirdən ödəmə mənbəyində tutulan vergi bəyannaməsi"ni vergi orqanına təqdim etməyə borcludurlar.
Əlavə dəyər vergisi: ƏDV üzrə hesabat dövrü təqvim ayı sayılır. ƏDV ödəyən vergi ödəyicisi ƏDV-nin bəyannaməsini hər hesabat dövrü üçün, hesabat dövründən sonrakı ayın 20-dən gec olmayaraq qeydiyyatda olduğu vergi orqanına verir və vergini dövlət büdcəsinə ödəyir.
Aksizlər: Aksizlər üzrə hesabat dövrü təqvim ayıdır. Aksizli mallar istehsal edildikdə hər hesabat dövrü üçün vergi tutulan əməliyyatlar üzrə aksizlər hesabat dövründən sonrakı ayın 20-dən gec olmayaraq dövlət büdcəsinə ödənilməli və vergi orqanına bəyannamə verilməlidir.
Yol vergisi üçün hesabat dövrü təqvim ayı sayılır. Azərbaycan Respublikasının ərazisində avtomobil benzininin, dizel yanacağının və maye qazın istehsalı ilə məşğul olan fiziki və hüquqi şəxslər yol vergisini aylıq olaraq hesablayır və hesabat ayından sonrakı ayın 20-dən gec olmayaraq “Yol vergisinin bəyannaməsi”ni vergi orqanına təqdim etməklə vergini dövlət büdcəsinə ödəyirlər.
Mədən vergisi: Mədən vergisi üzrə hesabat dövrü təqvim ayı sayılır. Mədən vergisinin ödəyicisi hesabat ayı üçün faydalı qazıntıların çıxarıldığı aydan sonrakı ayın 20-dən gec olmayaraq vergini ödəyir və bəyannamə verirlər. Yerli əhəmiyyətli tikinti materialları üzrə mədən vergisi yerli (bələdiyyə) büdcəyə ödənilir və bələdiyyələrə mədən vergisinin bəyannaməsi verilir. Yerli əhəmiyyətli tikinti materiallarına kərpic-kirəmit gilləri, tikinti qumları, çınqıl xammalı aid edilir.
Sadələşdirilmiş vergi (Daşınmaz əmlakın təqdim edilməsi üzrə): Bu fəaliyyət üzrə sadələşdirilmiş vergi üçün hesabat dövrü aydır. Daşınmaz əmlakın təqdim edilməsi üzrə müqavilələri təsdiq edən notarius sadələşdirilmiş vergini hesablayaraq 1 (bir) bank günü ərzində dövlət büdcəsinə ödəməyə və hesabat ayından sonrakı ayın 20-dən gec olmayaraq "Daşınmaz əmlak təqdim edən şəxslərdən ödəmə mənbəyində tutulan sadələşdirilmiş verginin bəyannaməsi"ni vergi orqanına verməyə borcludurlar.
Sadələşdirilmiş vergi (Pul vəsaitlərinin nağd qaydada çıxarılması üzrə): Bu fəaliyyət üzrə sadələşdirilmiş vergi üçün hesabat dövrü aydır. Hüquqi şəxslərə və fərdi sahibkarlara bank hesablarındakı pul vəsaitlərinin nağd qaydada verilməsini həyata keçirən yerli banklar, xarici bankın Azərbaycan Respublikasındakı filialı və ya poçt rabitəsinin milli operatoru tərəfindən 1 faiz hesablanan vergini vəsaiti alan şəxsin bank hesabından tutulur, hesabat ayından sonrakı ayın 20-dən gec olmayaraq hesablanmış vergi dövlət büdcəsinə köçürülür və həmin müddətədək “Pul vəsaitlərinin nağd çıxarılmasına görə sadələşdirilmiş verginin bəyannaməsi” vergi orqanına təqdim edilir.
Muzdlu işlə əlaqədar ödəmə mənbəyində tutulan vergi: Muzdla işləyən fiziki şəxslərə ödəmələr verən hüquqi şəxslər və fərdi sahibkarlar muzdla işləyən fiziki şəxslərin hesablanmış aylıq gəlirinə gəlir vergisini hesablamalı və hesablanmış məbləği növbəti ayın 20-dən gec olmayaraq dövlət büdcəsinə ödəməlidirlər.
Sığorta müqaviləsi vaxtından əvvəl xitam verildikdə ödəmə mənbəyində tutulan vergi: Həyatın yığım sığortası və pensiya sığortası üzrə bağlanılmış sığorta müqaviləsinə vaxtından əvvəl xitam verildikdə, sığorta haqları ödəyən sığortaçılar fiziki şəxslərin hesablanmış aylıq gəlirinə gəlir vergisi hesablamalı və hesablanmış vergini növbəti ayın 20-dən gec olmayaraq dövlət büdcəsinə ödəməlidirlər.
31 mart
Gəlir vergisi: Gəlir vergisi üzrə hesabat dövrü təqvim ilidir. Azərbaycan Respublikasında daimi nümayəndəliyi olan, vergiyə cəlb olunan gəliri Azərbaycan mənbəyindən olan və bu gəlirindən ödəmə yerində vergi tutulmayan qeyri-rezidentlər, ödəmə mənbəyində vergiyə cəlb olunması nəzərdə tutulmayan (tutulması mümkün olmayan) gəlirləri olan fiziki şəxslər, yaxud Azərbaycan Respublikasının hüdudlarından kənarda gəlir, o cümlədən royaltidən gəlir əldə edən rezident fiziki şəxslər hesabat ilindən sonrakı ilin mart ayının 31-dən gec olmayaraq vergi orqanlarına bəyannamə verir və həmin vaxtadək illik gəlir üzrə son hesablama aparmaqla (cari ödəmələr nəzərə alınmaqla) gəlir vergisini dövlət büdcəsinə ödəyirlər.
Mənfəət vergisi: Mənfəət vergisi üzrə hesabat dövrü təqvim ilidir. Mənfəət vergisinin ödəyicisi hesab edilən rezident müəssisələr, habelə Azərbaycan Respublikasında daimi nümayəndəliyi olan, vergiyə cəlb olunan gəliri Azərbaycan mənbəyindən olan və bu gəlirindən ödəmə yerində vergi tutulmayan qeyri-rezidentlər hesabat ilindən sonrakı ilin mart ayının 31-dən gec olmayaraq son hesablama aparmaqla (cari ödəmələr nəzərə alınmaqla) vergini ödəyir və qeydiyyatda olduğu vergi orqanına bəyannamə təqdim edir. Bələdiyyə mülkiyyətində olan müəssisələr mənfəət vergisini yerli büdcəyə (bələdiyyə büdcəsinə), digər müəssisələr isə dövlət büdcəsinə ödəyirlər.
Əmlak vergisi: Müəssisənin əmlak vergisi üçün hesabat dövrü təqvim ili sayılır. Əmlak vergisinin ödəyicisi olan müəssisə əmlak vergisinin illik bəyannaməsini hesabat ilindən sonrakı ilin mart ayının 31-dən gec olmayaraq vergi orqanına verir və vergini həmin müddətədək son hesablama aparmaqla (cari ödəmələr nəzərə alınmaqla) dövlət büdcəsinə ödəyir.
Note: The last day of the tax payment and declaration period (including the certificate) is transferred to the next working day if it falls on a holiday or holiday in the calendar.
15 Februar
Compulsory state social insurance fee: Calculated for each month, paid at the same time as salaries and other income, but not later than the 15th of the following month.
Unemployment insurance premium: The monthly insurance premium is paid by the insurer in full at the same time as the salary payments, but not later than the 15th of the following month.
Compulsory health insurance premium: It is paid in full at the same time as the monthly salary, but not later than the 15th of the following month.
Property tax: The reporting period for property tax is a calendar year. Legal entities that pay property taxes pay taxes to the state budget in the amount of 20 percent of the previous year's property tax no later than the 15th of the second month of each quarter as current tax payments. Legal entities that are not taxpayers of property tax in the previous reporting year and are payers of this tax in the following year, as well as newly established and property taxpayers make current tax payments in the amount of Current tax payments relate to the amount of tax withheld from the taxpayer for the tax year.
20 Februar
Income tax (for private notaries): The reporting period for income tax for private notaries is a quarter. Must pay income tax at the rate of 10 percent on fees (excluding expenses) for notarial acts performed by private notaries during each month, as well as services provided in connection with notarial acts, and pay the assessed tax amount to the state budget no later than the 20th of the following month.
Income tax (for sports betting games, lotteries, as well as other competitions and contests): The reporting period for income tax withheld at the source of payment from the person receiving winnings (prizes) from sports betting games, lotteries, as well as other competitions and contests is a month. Persons who make payments to the person who wins (prizes) from sports betting games, lotteries, as well as other competitions and contests in connection with sports games, withholding income tax at the source of payment, transfer the calculated tax to the state budget no later than the 20th of the month following the reporting month. are obliged to submit to the tax authority a "tax return withheld at the source of payment of income from winnings (prizes)." If the income (prize) from lotteries, other competitions and contests is paid by residents, and if those incomes are paid by non-residents who do not have a permanent representative office in the Azerbaijan Republic, the local bank where the person receiving this income has a bank account, a foreign bank in the Azerbaijan Republic branch or national postal operator to calculate and withhold income tax at the source of payment, to transfer the assessed tax to the state budget no later than the 20th day of the month following the reporting month and to submit to the tax authority "Tax return withholding income from prizes (awards)" they are indebted.
Value added tax: The reporting period for VAT is considered a calendar month. A VAT payer shall submit a VAT return for each reporting period to the tax authority where he / she is registered no later than the 20th day of the month following the reporting period and pay the tax to the state budget.
Excises: The reporting period for excises is a calendar month. When excisable goods are produced, excises on taxable transactions for each reporting period must be paid to the state budget no later than the 20th day of the month following the reporting period and a declaration must be submitted to the tax authority.
The reporting period for road tax is a calendar month. Individuals and legal entities engaged in the production of gasoline, diesel fuel and liquefied gas in the territory of the Republic of Azerbaijan calculate the road tax on a monthly basis and pay the tax to the state budget no later than the 20th day of the month following the reporting month.
Mining tax: The reporting period for mining tax is a calendar month. The payer of the mining tax shall pay the tax and file a return no later than the 20th day of the month following the month in which the minerals were extracted for the reporting month. Mining tax on construction materials of local importance is paid to the local (municipal) budget and municipalities are issued a declaration of mining tax. Construction materials of local importance include brick-tile clays, construction sands, and gravel raw materials.
Simplified tax (for the provision of real estate): The reporting period for the simplified tax on this activity is a month. A notary who approves real estate supply agreements shall calculate the simplified tax and pay it to the state budget within 1 (one) banking day and submit the "Declaration of simplified tax withheld at the source of payment" to the tax authority no later than the 20th of the month following the reporting month.
Simplified tax (Cash withdrawal): The reporting period for the simplified tax on this activity is a month. Local banks, branches of a foreign bank in the Republic of Azerbaijan or the national postal operator in the Republic of Azerbaijan, which transfer cash from bank accounts to legal entities and individual entrepreneurs, are deducted from the bank account of the person receiving the tax at the rate of 1%, calculated no later than the 20th of the following month The tax is transferred to the state budget and before that the "Simplified tax return for cash withdrawal" is submitted to the tax authority.
Tax withheld at the source of payment for employment: Legal entities and individual entrepreneurs who make payments to employees must calculate the income tax on the calculated monthly income of employees and pay the calculated amount to the state budget no later than the 20th of the following month.
Income tax in case of early termination of insurance contract: In case of early termination of insurance contract on life insurance and pension insurance, insurers paying insurance premiums must calculate income tax on calculated monthly income of individuals and transfer the calculated tax to the state budget no later than the 20th of the next month. have to pay.
Note: The last day of the tax payment and declaration period (including the certificate) is transferred to the next working day if it falls on a holiday or holiday in the calendar.
15 January
Income and Profit Tax: The reporting period for income and profit tax is a calendar year. Legal entities and individual entrepreneurs must pay current payments to the state budget no later than 15 days after the end of the quarter. Municipally owned enterprises and organizations pay income tax to the local budget (municipal budget). Current tax payments relate to the amount of tax withheld from the taxpayer for the tax year. The taxpayer may determine the amount of current tax payments during the year at his / her choice in accordance with one of the following two possible methods.
Method 1: The amount of current payments for each quarter is determined in the amount of 1/4 of the tax assessed in the previous tax year.
The second method is determined by multiplying the amount of income in the current quarter by the ratio of the share of tax in the total income of the previous year (excluding income deductions). In this case, the taxpayer chooses one of the above two possible methods of determining the amount of current tax payments during the year and notifies the tax authority no later than April 15 of each year. If the taxpayer does not provide information on the method used to determine the amount of current tax payments, the tax authority shall apply the first method. If the taxpayer chooses the second method to determine the amount of current tax payments, he must submit a certificate to the tax authority on the amount of current tax assessed on profit or income within 15 days after the end of each quarter, otherwise the tax authority applies the first method. Taxpayers who were inactive in the previous tax year and operating in the next tax year, as well as newly established and operating taxpayers, shall calculate current income tax payments on a quarterly basis during the calendar year. must make current tax payments within 15 days after the end of the quarter and submit a certificate to the tax authority on the amount of current tax assessed on profit or income during the quarter.
Mandatory state social insurance fee: It is calculated for each month, paid at the same time as payments for wages and other income, but no later than the 15th of the following month.
Unemployment insurance premium: The insurance premium calculated for each month is paid by the insured at the same time as salary payments, but no later than the 15th of the following month.
paid in full.
Compulsory health insurance fee: It is paid in full at the same time as salary payments for each month, but no later than the 15th of the following month.
22 January
Income tax (for private notaries): The reporting period for income tax for private notaries is a quarter. Must pay income tax at the rate of 10 percent on fees (excluding expenses) for notarial acts performed by private notaries during each month, as well as services provided in connection with notarial acts, and pay the assessed tax amount to the state budget no later than the 20th of the following month.
Income tax (for sports betting games, lotteries, as well as other competitions and contests): The reporting period for income tax withheld at the source of payment from the person receiving winnings (prizes) from sports betting games, lotteries, as well as other competitions and contests is a month. Persons who make payments to the person who wins (prizes) from sports betting games, lotteries, as well as other competitions and contests in connection with sports games, withholding income tax at the source of payment, transfer the calculated tax to the state budget no later than the 20th of the month following the reporting month. are obliged to submit to the tax authority a "tax return withheld at the source of payment of income from winnings (prizes)." If the income (prize) from lotteries, other competitions and contests is paid by residents, and if those incomes are paid by non-residents who do not have a permanent representative office in the Azerbaijan Republic, the local bank where the person receiving this income has a bank account, a foreign bank in the Azerbaijan Republic branch or national postal operator to calculate and withhold income tax at the source of payment, to transfer the assessed tax to the state budget no later than the 20th day of the month following the reporting month and to submit to the tax authority "Tax return withholding income from prizes (awards)" they are indebted.
Value added tax: The reporting period for VAT is considered a calendar month. A VAT payer shall submit a VAT return for each reporting period to the tax authority where he / she is registered no later than the 20th day of the month following the reporting period and pay the tax to the state budget.
Excises: The reporting period for excises is a calendar month. When excisable goods are produced, excises on taxable transactions for each reporting period must be paid to the state budget no later than the 20th day of the month following the reporting period and a declaration must be submitted to the tax authority.
The reporting period for road tax is a calendar month. Individuals and legal entities engaged in the production of gasoline, diesel fuel and liquefied gas in the territory of the Republic of Azerbaijan calculate the road tax on a monthly basis and pay the tax to the state budget no later than the 20th day of the month following the reporting month.
Mining tax: The reporting period for mining tax is a calendar month. The payer of the mining tax shall pay the tax and file a return no later than the 20th day of the month following the month in which the minerals were extracted for the reporting month. Mining tax on construction materials of local importance is paid to the local (municipal) budget and municipalities are issued a declaration of mining tax. Construction materials of local importance include brick-tile clays, construction sands, and gravel raw materials.
Simplified tax: For the simplified tax (including on the activities of operators and sellers of sports betting games), the reporting period is a quarter. Persons who are payers of the simplified tax shall submit a declaration to the tax authority on the amount of tax to be paid no later than the 20th day of the month following the reporting quarter and pay the tax to the state budget within that period.
Simplified tax (on construction activities): The reporting period for the simplified tax for persons engaged in this activity and opting for the simplified method of taxation is quarterly. These persons calculate the simplified tax for each construction site in the quarter in which the construction work begins and submit a declaration to the tax authority no later than the 20th day of the month following that quarter. Regardless of the place of registration of taxpayers engaged in this activity as a taxpayer, the simplified tax calculated in accordance with the rules established for the area (zone) where the construction activity is actually carried out (actual location of the construction site) in equal installments of 10 percent on the 20th of each quarter. pay to the state budget no later than the end of the obligation.
Simplified tax (for the provision of real estate): The reporting period for the simplified tax on this activity is a month. A notary who approves real estate supply agreements shall calculate the simplified tax and pay it to the state budget within 1 (one) banking day and submit the “Simplified tax return withheld at the source of payment” to the tax authority no later than the 20th of the month following the reporting month.
Simplified tax (Cash withdrawal): The reporting period for the simplified tax on this activity is a month. Local banks, branches of a foreign bank in the Republic of Azerbaijan or the national postal operator in the Republic of Azerbaijan, which transfer cash from bank accounts to legal entities and individual entrepreneurs, are deducted from the bank account of the person receiving the tax at the rate of 1%, calculated no later than the 20th of the following month The tax is transferred to the state budget and before that the "Simplified tax return for cash withdrawal" is submitted to the tax authority.
Declaration of taxes withheld at the source of payment in connection with employment, compulsory state social insurance, unemployment insurance and compulsory medical insurance (report): Declaration of tax withheld at the source of payment in connection with employment, compulsory state social insurance, unemployment insurance and compulsory medical insurance (report) ” (hereinafter - the Declaration) Persons who withhold income tax at the source of payment from income paid in connection with employment in the territory of the Republic of Azerbaijan in accordance with Article 98 of the Tax Code of the Republic of Azerbaijan, insurers considered payers of compulsory state social insurance in accordance with Article 14 Insurers who are considered to be the payers of unemployment insurance premiums in accordance with Article 9 of the Law on Unemployment Insurance shall be compiled and submitted to the tax authority by the insured who are considered to be the payers of compulsory health insurance premiums in accordance with Article 15-2.2 of the Law on Medical Insurance. Taxpayers must submit a return to the tax authority with which they are registered no later than the 20th of the following month after the end of the quarter and separately for each quarter. If April, July, October and January 20 are non-working days, the deadline for submission of the report is extended to the first working day after the 20th of the month.
Other taxes withheld at the source of payment: The reporting period for other taxes withheld at the source of payment, except for VAT and simplified tax payments made by payers in connection with employment, is quarterly. Legal entities and individual entrepreneurs must withhold tax on these incomes when making non-state pensions and other payments subject to taxation at the source of payment, transfer the amount withheld to the state budget no later than the 20th of the month following the quarter in which the income was paid.
Tax withheld at the source of early termination of the insurance contract: The reporting period of the withholding tax on payments made in the event of early termination of the insurance contract on life savings and pension insurance is a quarter. In case of early termination of the insurance contract on life insurance and pension insurance, insurers paying insurance premiums must calculate income tax on the calculated monthly income of individuals and pay the assessed tax to the state budget no later than the 20th of the following month and no later than the 20th of the month following the quarter. must submit the declaration to the tax authority.
State duty: The reporting period for state duty is a quarter. The state fee for notarial acts is accepted by the notary and transferred to the state budget within two banking days, the state fee for consular operations in diplomatic missions of the Republic of Azerbaijan abroad within one month, and other state duties within one banking day after collection. Persons collecting the state duty provided for in the Law on State Duty must submit reports on the collection of the state duty to the tax authority by the 20th of the month following the reporting quarter.
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