en
How much tax do waiters pay?
How much tax do waiters pay?
Tax expert Javid Velizadeh comments on the topic. In order to start this activity, individuals - waiters providing services to customers in catering facilities must be registered with the tax authority, obtain a TIN and receive a "Receipt on payment of a fixed amount for simplified tax, compulsory state social insurance and compulsory medical insurance" from the State Tax Service for the next month, quarter, half-year or year.
According to Article 220.10 of the Tax Code, a simplified tax of 10 manat is calculated per month for individuals - waiters providing services to customers in catering facilities. These individuals make payments by applying the following coefficients:
- In the city of Baku (including villages and settlements) - 2.0;
- In the cities of Ganja, Sumgayit and Khirdalan - 1.5;
- In the settlements and villages of Absheron region (except for the city of Khirdalan), in the cities of Shirvan, Mingachevir, Nakhchivan, Lankaran, Yevlakh, Sheki and Naftalan - 1.0;
- In other regions (cities) and settlements (villages) - 0.5.
The mandatory state social insurance fee is calculated by the mentioned persons in the amount of 3 percent of the minimum monthly wage (345 manats) and the following coefficients are applied by territory:
- In the city of Baku (including villages and settlements) - 2.0;
- In the cities of Absheron region, Sumgayit and Ganja - 1.5;
- In other cities and regions - 1.0.
Compulsory medical insurance must be paid in the amount of 4 percent of the minimum monthly wage. This payment is not divided into territorial units, coefficients are not applied.
Monthly taxes and social payments of a person operating in Baku will be calculated as follows:
Simplified tax amount: 10 x 2 = 20 manat;
Mandatory state social insurance fee: (345 x 3%) x 2 = 20.7 manat;
Mandatory medical insurance fee: 345 x 4% = 13.8 manat.
According to Article 58.12 of the Tax Code, a person operating without receiving a “Receipt on payment of a fixed amount for simplified tax, mandatory state social insurance and mandatory medical insurance fees” shall be subject to:
- If such cases occur for the first time during a calendar year, a financial sanction shall be imposed in the amount of 40 percent of the monthly fixed tax amount, mandatory state social insurance and mandatory medical insurance fees determined for that type of activity;
- If such cases occur two or more times during a calendar year, a financial sanction shall be imposed in the amount of 100 percent of the monthly fixed tax amount, mandatory state social insurance and mandatory medical insurance fees determined for that type of activity.
Tax expert Javid Velizadeh comments on the topic. In order to start this activity, individuals - waiters providing services to customers in catering facilities must be registered with the tax authority, obtain a TIN and receive a "Receipt on payment of a fixed amount for simplified tax, compulsory state social insurance and compulsory medical insurance" from the State Tax Service for the next month, quarter, half-year or year.
According to Article 220.10 of the Tax Code, a simplified tax of 10 manat is calculated per month for individuals - waiters providing services to customers in catering facilities. These individuals make payments by applying the following coefficients:
- In the city of Baku (including villages and settlements) - 2.0;
- In the cities of Ganja, Sumgayit and Khirdalan - 1.5;
- In the settlements and villages of Absheron region (except for the city of Khirdalan), in the cities of Shirvan, Mingachevir, Nakhchivan, Lankaran, Yevlakh, Sheki and Naftalan - 1.0;
- In other regions (cities) and settlements (villages) - 0.5.
The mandatory state social insurance fee is calculated by the mentioned persons in the amount of 3 percent of the minimum monthly wage (345 manats) and the following coefficients are applied by territory:
- In the city of Baku (including villages and settlements) - 2.0;
- In the cities of Absheron region, Sumgayit and Ganja - 1.5;
- In other cities and regions - 1.0.
Compulsory medical insurance must be paid in the amount of 4 percent of the minimum monthly wage. This payment is not divided into territorial units, coefficients are not applied.
Monthly taxes and social payments of a person operating in Baku will be calculated as follows:
Simplified tax amount: 10 x 2 = 20 manat;
Mandatory state social insurance fee: (345 x 3%) x 2 = 20.7 manat;
Mandatory medical insurance fee: 345 x 4% = 13.8 manat.
According to Article 58.12 of the Tax Code, a person operating without receiving a “Receipt on payment of a fixed amount for simplified tax, mandatory state social insurance and mandatory medical insurance fees” shall be subject to:
- If such cases occur for the first time during a calendar year, a financial sanction shall be imposed in the amount of 40 percent of the monthly fixed tax amount, mandatory state social insurance and mandatory medical insurance fees determined for that type of activity;
- If such cases occur two or more times during a calendar year, a financial sanction shall be imposed in the amount of 100 percent of the monthly fixed tax amount, mandatory state social insurance and mandatory medical insurance fees determined for that type of activity.