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trIs a financial sanction imposed on an individual who carries out business activities without being registered for tax purposes?
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Is a financial sanction imposed on an individual who carries out business activities without being registered for tax purposes?
Are any fines or financial sanctions imposed on an individual who engages in restaurant activities without being registered for tax purposes, in accordance with the legislation?
The State Tax Service under the Ministry of Economy stated that, pursuant to Article 33.4 of the Tax Code, an individual carrying out entrepreneurial activities without establishing a legal entity must submit an application to the tax authority before the day on which the entrepreneurial activity begins.
According to Article 58.2 of the Tax Code, a financial sanction of AZN 200 is imposed for failure to submit an application for tax registration within the period specified in Article 33.4 of the Tax Code.
Legal basis: Articles 33.4 and 58.2 of the Tax Code.
Are any fines or financial sanctions imposed on an individual who engages in restaurant activities without being registered for tax purposes, in accordance with the legislation?
The State Tax Service under the Ministry of Economy stated that, pursuant to Article 33.4 of the Tax Code, an individual carrying out entrepreneurial activities without establishing a legal entity must submit an application to the tax authority before the day on which the entrepreneurial activity begins.
According to Article 58.2 of the Tax Code, a financial sanction of AZN 200 is imposed for failure to submit an application for tax registration within the period specified in Article 33.4 of the Tax Code.
Legal basis: Articles 33.4 and 58.2 of the Tax Code.