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How to know the last day of submission of declarations?
How to know the last day of submission of declarations?
According to Article 68.2 of the Tax Code, any period ends at the end of the last day of the period specified in this Code. If any period provided for in this Code falls on a non-working day, that period shall be transferred to the nearest next working day following it.
The regulation of the expiry of the term is regulated in parallel by Articles 370 and 372 of the Civil Code. According to Article 370.2 of the Civil Code, if the last day of the term falls on a non-working day, the following working day is considered the day of the end of the term.
Example 1: According to Article 221.3 of the Tax Code, the payers of the simplified tax submit a declaration to the tax authorities about the amount of the tax to be paid no later than the 20th of the month following the reporting period and pay the tax to the state budget during that period. The taxpayer must submit the tax report for the 4th quarter of 2021 no later than January 20, 2022. According to Article 106 of the Labor Code, January 20 every year is a non-working day because it is the day of commemoration of the martyrs who died for the independence and territorial integrity of Azerbaijan - the day of national mourning. According to Article 68.2 of the Tax Code, if any of the stipulated periods falls on a non-working day, the taxpayer submits the declaration in 2022, since that period is transferred to the next working day that follows it.
Example 2: According to Article 177.2 of the Tax Code, the VAT declaration is submitted for each reporting period no later than the 20th of the month following the reporting period. Although the taxpayer must submit the declaration for February 2022 no later than March 20, since March 20-24, 2021 falls on Novruz holiday, as well as some holidays on Saturday and Sunday, the taxpayer should submit his next report on March 28, 2021. should be submitted no later than
According to Article 68.2 of the Tax Code, any period ends at the end of the last day of the period specified in this Code. If any period provided for in this Code falls on a non-working day, that period shall be transferred to the nearest next working day following it.
The regulation of the expiry of the term is regulated in parallel by Articles 370 and 372 of the Civil Code. According to Article 370.2 of the Civil Code, if the last day of the term falls on a non-working day, the following working day is considered the day of the end of the term.
Example 1: According to Article 221.3 of the Tax Code, the payers of the simplified tax submit a declaration to the tax authorities about the amount of the tax to be paid no later than the 20th of the month following the reporting period and pay the tax to the state budget during that period. The taxpayer must submit the tax report for the 4th quarter of 2021 no later than January 20, 2022. According to Article 106 of the Labor Code, January 20 every year is a non-working day because it is the day of commemoration of the martyrs who died for the independence and territorial integrity of Azerbaijan - the day of national mourning. According to Article 68.2 of the Tax Code, if any of the stipulated periods falls on a non-working day, the taxpayer submits the declaration in 2022, since that period is transferred to the next working day that follows it.
Example 2: According to Article 177.2 of the Tax Code, the VAT declaration is submitted for each reporting period no later than the 20th of the month following the reporting period. Although the taxpayer must submit the declaration for February 2022 no later than March 20, since March 20-24, 2021 falls on Novruz holiday, as well as some holidays on Saturday and Sunday, the taxpayer should submit his next report on March 28, 2021. should be submitted no later than