en
az
ru
tr
How is withholding tax applied to international transportation services?
According to Article 13.2.33 of the Tax Code, international transportation refers to the transportation of goods, passengers, baggage, and mail by various modes of transport, based on transport documents, between a point of departure (destination) located in the Republic of Azerbaijan and a destination (departure) point located in another country.
Furthermore, under Article 125.1.4 of the Tax Code, payments made by a resident enterprise or entrepreneur for communication or transportation services provided in connection with international communications or international transportation between the Republic of Azerbaijan and other countries are subject to 6% withholding tax.
Pursuant to Clause 5.1 of the Rules on the Administration of International Agreements on the Elimination of Double Taxation Concluded between the Republic of Azerbaijan and Other States, where an international treaty provides for an exemption or a reduced tax rate on income derived by a non-resident from sources in Azerbaijan, the non-resident may apply for such exemption or reduced rate by submitting the DTA-03 Application Form, either electronically or in paper form, to the tax authority where the income payer is registered.
In addition, for the accurate determination of tax liabilities, it is recommended to apply to the tax authority where you are registered and provide information on the actual circumstances of the transaction, including the contract concluded between the parties, payment documents, and any other necessary supporting documents.
According to Article 13.2.33 of the Tax Code, international transportation refers to the transportation of goods, passengers, baggage, and mail by various modes of transport, based on transport documents, between a point of departure (destination) located in the Republic of Azerbaijan and a destination (departure) point located in another country.
Furthermore, under Article 125.1.4 of the Tax Code, payments made by a resident enterprise or entrepreneur for communication or transportation services provided in connection with international communications or international transportation between the Republic of Azerbaijan and other countries are subject to 6% withholding tax.
Pursuant to Clause 5.1 of the Rules on the Administration of International Agreements on the Elimination of Double Taxation Concluded between the Republic of Azerbaijan and Other States, where an international treaty provides for an exemption or a reduced tax rate on income derived by a non-resident from sources in Azerbaijan, the non-resident may apply for such exemption or reduced rate by submitting the DTA-03 Application Form, either electronically or in paper form, to the tax authority where the income payer is registered.
In addition, for the accurate determination of tax liabilities, it is recommended to apply to the tax authority where you are registered and provide information on the actual circumstances of the transaction, including the contract concluded between the parties, payment documents, and any other necessary supporting documents.