Deadlines for payment of taxes and submission of returns

Tax liabilities, deadlines for payment of taxes and submission of tax returns

1. Income tax of individuals
1. Income tax of individuals	Not later than March 31 of the year following the reporting year (31/III).
Current payments	Within 15 days after the end of each quarter (15 / IV, 15 / VII, 15 / X and 15 / I)
Income tax of private notaries	Accrued income tax - no later than the 20th (20 / I-XII) of the month following the reporting month, and a tax return - not later than the 20th of the month following the reporting quarter (20/IV, 20/VII, 20/X and 20/I).
Income tax at the source of payment of individual who wins sports betting games, lotteries, as well as other gaming and contests	Accrued income tax - no later than the 20th of the month following the reporting month (20 / I-XII), income tax return at the source of payment from the person who wins sports betting games, lotteries, as well as other competitions and contests - no later than the 20th of the month following the reporting month (20 / I-XII).

2. Profit tax
Final payment and submission of tax return for the year	No later than March 31st of the year following the reporting year (31 / III).
Current payments	Within 15 days after the end of each quarter (15 / IV, 15 / VII, 15 / X and 15 / I)

3. Value Added Tax
Payment of tax and submission of tax return	No later than the 20th of the month following the reporting month (20 / I-XII)

4. Excise tax
Payment of tax and submission of tax return	No later than the 20th of the month following the reporting month (20 / I-XII)

5. Property tax
Final payment and submission of tax return for legal entities for the year	No later than March 31st of the year following the reporting year (31 / III)
Current payments	No later than the 15th of the second month of each quarter following the quarter (15 / II, 15 / V, 15 / VIII and 15 / XI).
Final payments for individuals for the year	Till August 15th and November 15th (15 / VIII and 15 / XI) of the same year in equal portions for the current year

6. Tax-on-land
Submission of tax returns for legal entities	No later than May 15th (15 / V) of the same year.
Final payments for legal entities and individuals for the year	In equal amounts no later than August 15th and November 15th (15 / VIII and 15 / XI)

7. Road tax
Taxation of motor vehicles of foreign countries	The tax on vehicles of foreign states shall be deducted by the customs authorities when they enter the customs territory of the Republic of Azerbaijan and shall be transferred to the state budget within 1 banking day.
Submission of tax returns and payment of tax by persons engaged in the production of motor gasoline, diesel fuel and liquid gas in the territory of the Republic of Azerbaijan	No later than the 20th of the month following the reporting month (20 / I-XII).

8. Mining tax
Payment of tax and submission of tax return	No later than the 20th of the month following the reporting month (20 / I-XII).

9. Simplified tax
Payment of tax and submission of tax return	Till the 20th of the month following the reporting quarter (20/IV, 20/VII, 20/X and 20/I)
Payment of simplified tax and submission of tax returns for the provision of land, residential and non-residential premises	A notary approving contracts for the provision of land, residential and non-residential premises calculates the simplified tax and pays it to the state budget within 1 (one) banking day
Payment of simplified tax and submission of tax return when conducting sports betting games	Till the 20th of the month following the reporting quarter (20 / IV, 20 / VII, 20 / X and 20 / I)
Payment of simplified tax on freight and passenger transportation by motor transport within the territory of the Republic of Azerbaijan	The tax shall be paid to the state budget by the end of the calendar month, with the purchase of the Distinction mark for each vehicle for the next period (month, quarter, half year, year), and it is not required to submit a return to the tax authority.
Payment of fixed sum on simplified tax	Tax shall be paid to the end of the calendar month by individuals who are engaged in individually without hiring employees with the types of activities specified in Article 220.10 of the Tax Code for the next period (month, quarter, half year, year) at the time of acceptance of the "receipt of a fixed amount payment on simplified tax" for each activity, and shall not need to submit a tax return.
Submission of tax returns and payment of tax for house building activity	The amount of tax shall be declared not later than the 20th of the month following the quarter in which building and installation work commences - 10% in equal portions shall be paid no later than the 20th of the month following each quarter until the obligation is fully fulfilled
Simplified tax return on cash withdrawal	The 1% interest shall be deducted from the recipient's bank account by local banks, the affiliate of foreign bank in the Republic of Azerbaijan or the national operator of the postal serviceproviding cash to legal entities and individual entrepreneurs in their bank accounts, and the due tax shall be paid to the state budget no later than the 20th of the month following the reporting month and relevant return shall be submitted to the tax authority before that date.

10. Taxes at the source of payment (Obligations of legal entities and individual entrepreneurs)
Payment of tax	When paying income, as well as insurance premiums to individuals in connection with hired work (in the event of early termination of the insurance contract), the accrued monthly income tax shall be accrued and transferred to the state budget no later than the 20th of the next month. In case of non-state pensions and other payments subject to taxation at the source of payment under Article 150 of the Tax Code, the income tax shall be withheld and transferred to the state budget no later than the 20th of the month following the quarter in which the income is paid.
Submission of tax return	VAT and simplified taxpayers shall submit to the tax authority a tax return on hired labour at the source no later than January 31 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.

10. Taxes at the source of payment (Obligations of legal entities and individual entrepreneurs)

Payment of tax

When paying income, as well as insurance premiums to individuals in connection with hired work (in the event of early termination of the insurance contract), the accrued monthly income tax shall be accrued and transferred to the state budget no later than the 20th of the next month.
In case of non-state pensions and other payments subject to taxation at the source of payment under Article 150 of the Tax Code, the income tax shall be withheld and transferred to the state budget no later than the 20th of the month following the quarter in which the income is paid.

Submission of tax return

VAT and simplified taxpayers shall submit to the tax authority a tax return on hired labour at the source no later than January 31 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. State due
Transfer of dues to the state budget and submission of returns	- State due for notary actions received by the notary public - within two banking days; - State due for consular actions carried out by the diplomatic missions of the Republic of Azerbaijan in foreign countries - within one month; - other state dues shall be transferred to the state budget within one banking day after deduction and the return shall be submitted to the tax authority till 20th (20/IV, 20/VII, 20/X and 20/I) of the month following the reporting quarter.

11. State due

Transfer of dues to the state budget and submission of returns

- State due for notary actions received by the notary public - within two banking days;
- State due for consular actions carried out by the diplomatic missions of the Republic of Azerbaijan in foreign countries - within one month;
- other state dues shall be transferred to the state budget within one banking day after deduction and the return shall be submitted to the tax authority till 20th (20/IV, 20/VII, 20/X and 20/I) of the month following the reporting quarter.

Note: If the last day of tax payment and submission of return (including reference) falls on the rest day or holidays - the next business day.