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Procedure for temporary suspension of activity and tax obligations
Procedure for temporary suspension of activity and tax obligations
We inform that a taxpayer wishing to temporarily suspend their activity must submit a “Certificate on the suspension of the activity of the taxpayer, its branch, representative office, or other business entity (object), as well as other taxable operations.” The certificate must specify the duration of the suspension of business activity or other taxable operations.
When the specified period expires, if no new application for suspension is submitted, the taxpayer’s activity is considered resumed from the day following the date indicated in the suspension application, and the obligation to submit the relevant tax declarations to the tax authority arises.
In response to your inquiry, we inform that when a taxpayer ceases activity in the Republic of Azerbaijan, as well as when the activity of an individual taxpayer is terminated, a tax declaration must be submitted to the tax authorities within 30 days.
For the purposes of this provision, the reporting period covers the period from the beginning of the tax year until the day the taxpayer ceases activity or the individual’s activity is terminated.
To obtain detailed information on the procedures required for online suspension of activities of individuals (legal entities), you may follow the indicated link: https://www.taxes.gov.az/az/page/elektron-xidmetler
We inform that a taxpayer wishing to temporarily suspend their activity must submit a “Certificate on the suspension of the activity of the taxpayer, its branch, representative office, or other business entity (object), as well as other taxable operations.” The certificate must specify the duration of the suspension of business activity or other taxable operations.
When the specified period expires, if no new application for suspension is submitted, the taxpayer’s activity is considered resumed from the day following the date indicated in the suspension application, and the obligation to submit the relevant tax declarations to the tax authority arises.
In response to your inquiry, we inform that when a taxpayer ceases activity in the Republic of Azerbaijan, as well as when the activity of an individual taxpayer is terminated, a tax declaration must be submitted to the tax authorities within 30 days.
For the purposes of this provision, the reporting period covers the period from the beginning of the tax year until the day the taxpayer ceases activity or the individual’s activity is terminated.
To obtain detailed information on the procedures required for online suspension of activities of individuals (legal entities), you may follow the indicated link: https://www.taxes.gov.az/az/page/elektron-xidmetler