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GOOD NEWS! Will taxpayers be able to access only two activities with a code-password?
GOOD NEWS! Will taxpayers be able to access only two activities with a code-password?
According to Article 13.2.72 of the Tax Code, an electronic cabinet is a personal electronic page created in the information system of the body (organization) determined by the relevant executive authority based on an application submitted during registration as a taxpayer, allowing access with a strengthened electronic signature and (or) a code-password issued by the tax authority, ensuring mutual information exchange between the taxpayer and the tax authority.
It should be noted that with the latest amendment, it was decided to restrict the use of user codes, passwords and ciphers for taxpayers from January 1, 2024. From May 1, 2024, the ability to use codes and passwords has been completely restricted. However, in September, the restriction on the ability to use codes and passwords for taxpayers was removed.
According to the proposed amendment to the Tax Code, from January 1, 2025, the ability to use the code-password will be created for taxpayers specified in Articles 218.4.1 and 220.10 of the Tax Code.
Note that Article 218.4.1 of the Tax Code refers to persons who carry out passenger transportation (including taxis) in the territory of the Republic of Azerbaijan using vehicles owned or used by them (except for international passenger transportation). Article 220.10 of the Tax Code refers to taxpayers who are engaged in individual activities (without involving hired workers) (tailors, barbers, shoemakers, etc.).
Thus, if the proposed amendments to the Tax Code are approved, there will be no restrictions on the use of code-passwords for persons who receive the "Distinguishing Mark" (in relation to passenger transportation activities) and the "Receipt for payment of a fixed amount for simplified tax, mandatory state social insurance and mandatory medical insurance."
According to Article 13.2.72 of the Tax Code, an electronic cabinet is a personal electronic page created in the information system of the body (organization) determined by the relevant executive authority based on an application submitted during registration as a taxpayer, allowing access with a strengthened electronic signature and (or) a code-password issued by the tax authority, ensuring mutual information exchange between the taxpayer and the tax authority.
It should be noted that with the latest amendment, it was decided to restrict the use of user codes, passwords and ciphers for taxpayers from January 1, 2024. From May 1, 2024, the ability to use codes and passwords has been completely restricted. However, in September, the restriction on the ability to use codes and passwords for taxpayers was removed.
According to the proposed amendment to the Tax Code, from January 1, 2025, the ability to use the code-password will be created for taxpayers specified in Articles 218.4.1 and 220.10 of the Tax Code.
Note that Article 218.4.1 of the Tax Code refers to persons who carry out passenger transportation (including taxis) in the territory of the Republic of Azerbaijan using vehicles owned or used by them (except for international passenger transportation). Article 220.10 of the Tax Code refers to taxpayers who are engaged in individual activities (without involving hired workers) (tailors, barbers, shoemakers, etc.).
Thus, if the proposed amendments to the Tax Code are approved, there will be no restrictions on the use of code-passwords for persons who receive the "Distinguishing Mark" (in relation to passenger transportation activities) and the "Receipt for payment of a fixed amount for simplified tax, mandatory state social insurance and mandatory medical insurance."