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Is there any restriction on applying the 75% tax benefit for part-time employees?

Is there any restriction on applying the 75% tax benefit for part-time employees? According to Articles 102.1.30 and 106.1.20 of the Tax Code, individual entrepreneurs and legal entities that qualify as micro-entrepreneurs, have an average monthly

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What are the legal requirements regarding cashless payments for taxpayers?

What are the legal requirements regarding cashless payments for taxpayers? We inform you that, in accordance with Article 3.3 of the Law on Cashless Settlements, and taking into account the provisions of Article 3.5 of this Law, payments must be

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In which cases are received dividends exempt from taxation?

In which cases are received dividends exempt from taxation? We inform you that according to Article 13.2.15 of the Tax Code, a dividend is defined as the distribution of a legal entity’s net profit (for simplified tax payers, income after deduction

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Partial VAT refund for a ticket purchased for a theatre performance

Partial VAT refund for a ticket purchased for a theatre performance In January 2025, I purchased a ticket for the play Qaraca Gız, staged at the Azerbaijan State Theatre of Young Spectators. While watching a television program about amendments to

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