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Amendments to the rules on desk (cameral) tax audits
Amendments to the rules on desk (cameral) tax audits
The Ministry of Economy has amended the “Rules for Conducting Desk (Cameral) Tax Audits.” The document was signed by the Minister of Economy, Mikayil Jabbarov.
According to the new amendment, if a taxpayer, insurer, or insured individual ceases operations, is liquidated, or terminates their activity, they must submit a tax declaration within 30 days from the date specified in their application.
Previously, the same rules applied to both active entities and those ceasing operations. However, if a company or individual entrepreneur was dissolved or had ceased activity, a separate deadline should have been established to fulfill prior reporting obligations.
The amendment was approved by the Collegium Decision dated April 4, 2025.
The Ministry of Economy has amended the “Rules for Conducting Desk (Cameral) Tax Audits.” The document was signed by the Minister of Economy, Mikayil Jabbarov.
According to the new amendment, if a taxpayer, insurer, or insured individual ceases operations, is liquidated, or terminates their activity, they must submit a tax declaration within 30 days from the date specified in their application.
Previously, the same rules applied to both active entities and those ceasing operations. However, if a company or individual entrepreneur was dissolved or had ceased activity, a separate deadline should have been established to fulfill prior reporting obligations.
The amendment was approved by the Collegium Decision dated April 4, 2025.