The new revision of the unified declaration form and its attachments has been approved

The new revision of the unified declaration form and its attachments has been approved

The improvement and simplification of declaration (reporting) forms, ensuring taxpayer satisfaction, and increasing the efficiency of tax administration are among the main tasks faced by tax authorities.

In the meetings held regarding the Roadmap for improvements and communication in the relevant field related to the "Taxation" indicator of the “Tax and Reporting” working group, led by the State Tax Service, and the Commission on Business Environment and International Rankings, discussions were held with private sector representatives. Additionally, during the analysis of documents received from taxpayers, it was determined that improvements need to be made in the preparation of the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment," and there is a need to simplify its preparation.

In this regard, by the relevant order of the State Tax Service, the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" and its appendices, as well as the rules for their preparation, have been approved in a new edition.

The declaration form and its appendices, approved in the new edition, include the following:

- The form of the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" and the rules for its preparation;

- Appendix №1 to the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" (Information about employees (insured persons)) and the rules for its preparation;

- Appendix №2 to the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" (Annual information about foreign employees regarding taxes withheld on employment) and the rules for its preparation;

- Appendix №3 to the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" (Information provided by the insurer when life insurance contracts for insured persons are terminated prematurely) and the rules for its preparation;

- Appendix №4 to the "Unified Declaration (Report) on Withholdings at the Source of Payment for Employment" (Information about employees’ non-employment-related income) and the rules for its preparation.

The changes will take effect from July 1.

The new declaration (report) form, its appendices, and the rules for filling them out can be accessed through this link:

https://www.taxes.gov.az/az/page/beyanname-erize-formalari-arayis-hesabat-ve-qerarlar