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How to suspend a TIN (Tax Identification Number)?
How to suspend a TIN (Tax Identification Number)?
I had obtained a Tax Identification Number (TIN) for taxi activity, but I could not start working because the vehicle’s manufacturing year does not allow me to carry out this activity. Therefore, I would like to suspend my TIN. What should I do?
The State Tax Service under the Ministry of Economy has stated that a taxpayer wishing to temporarily suspend their activity must submit a “Certificate on the suspension of the taxpayer’s activity, as well as the activity of its branch, representative office, or other business entity (object), and other taxable operations.” The certificate must indicate the period of suspension of entrepreneurial activity or other taxable operations. After the specified period expires, if no new application is submitted to extend the suspension, the taxpayer’s activity becomes active again from the day following the final date indicated in the application, and the obligation to submit relevant tax returns arises.
In response to the inquiry, it was also stated that when a taxpayer ceases activity in the Republic of Azerbaijan, or 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 time 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 about the procedures for online suspension of activities of individuals (legal entities), you can visit the following link:
https://www.taxes.gov.az/az/page/elektron-xidmetler
Video tutorial on online suspension of activities of individuals: https://www.youtube.com/watch?v=fo9rBr6-4V8&feature=youtu.be
I had obtained a Tax Identification Number (TIN) for taxi activity, but I could not start working because the vehicle’s manufacturing year does not allow me to carry out this activity. Therefore, I would like to suspend my TIN. What should I do?
The State Tax Service under the Ministry of Economy has stated that a taxpayer wishing to temporarily suspend their activity must submit a “Certificate on the suspension of the taxpayer’s activity, as well as the activity of its branch, representative office, or other business entity (object), and other taxable operations.” The certificate must indicate the period of suspension of entrepreneurial activity or other taxable operations. After the specified period expires, if no new application is submitted to extend the suspension, the taxpayer’s activity becomes active again from the day following the final date indicated in the application, and the obligation to submit relevant tax returns arises.
In response to the inquiry, it was also stated that when a taxpayer ceases activity in the Republic of Azerbaijan, or 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 time 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 about the procedures for online suspension of activities of individuals (legal entities), you can visit the following link:
https://www.taxes.gov.az/az/page/elektron-xidmetler
Video tutorial on online suspension of activities of individuals: https://www.youtube.com/watch?v=fo9rBr6-4V8&feature=youtu.be