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Tax Benefits for Persons with Disabilities and War-Related Disabled Individuals

Tax Benefits for Persons with Disabilities and War-Related Disabled Individuals According to Article 102.3 of the Tax Code, for individuals whose disability has been determined due to impairment of body functions by 61–100 percent (excluding those

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Procedure for the Refund of Overpaid Taxes

Procedure for the Refund of Overpaid Taxes We inform you that, in accordance with Article 87.1 of the Tax Code, except for the portion of excise tax calculated under Article 191.5 of the Code and paid to the Mandatory Health Insurance Fund, if the

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Tax and social security obligations of individuals in entrepreneurial activities

Tax and social security obligations of individuals in entrepreneurial activities According to Article 33.4 of the Tax Code, an individual conducting entrepreneurial activity without forming a legal entity must submit an application for tax

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Rules for VAT taxpayer registration

Rules for VAT taxpayer registration One of the issues that concerns entrepreneurs is registration as a value-added tax (VAT) payer. According to legislation, registration as a VAT payer may be voluntary or mandatory. Tax expert Ismayil Baghirov

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