en
Under what circumstances does the tax authority apply a financial sanction for the employment contract?
Under what circumstances does the tax authority apply a financial sanction for the employment contract?
According to Article 58.10 of the Tax Code, if an employment contract (agreement) specified in the Labor Code of the Republic of Azerbaijan has not come into legal force and the employer involves individuals in the performance of any work (services) in a way that facilitates the concealment (reduction) of their income, the employer, as well as those engaged in activities such as performance, music, dancing, bard activities, satire, and other similar activities according to Article 220.10 of this Code, individuals working in the fields of photo, audio-video, and those providing services to customers in catering establishments (waiters), will be subject to a financial sanction. This sanction is applied to the ordering party registered with the tax authority as follows: 2000 manat for the first instance of such a case within a calendar year, 4000 manat for the second instance, and 6000 manat for the third instance or more.
According to Article 58.10 of the Tax Code, if an employment contract (agreement) specified in the Labor Code of the Republic of Azerbaijan has not come into legal force and the employer involves individuals in the performance of any work (services) in a way that facilitates the concealment (reduction) of their income, the employer, as well as those engaged in activities such as performance, music, dancing, bard activities, satire, and other similar activities according to Article 220.10 of this Code, individuals working in the fields of photo, audio-video, and those providing services to customers in catering establishments (waiters), will be subject to a financial sanction. This sanction is applied to the ordering party registered with the tax authority as follows: 2000 manat for the first instance of such a case within a calendar year, 4000 manat for the second instance, and 6000 manat for the third instance or more.