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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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Tax withholding from rental payments and reporting obligations

Tax withholding from rental payments and reporting obligations According to Article 150.1.6 of the Tax Code, legal entities, entrepreneurs, and individuals earning income from non-entrepreneurial activities who make payments under Articles 124, 125,

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