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[title]

Rules for the refund of overpaid taxes and social insurance contributions

Rules for the refund of overpaid taxes and social insurance contributions We hereby inform you that, according to the provisions of Article 87.1 of the Tax Code, except for the portion of excise tax calculated under Article 191.5 of the Code and

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[title]

Income tax exemptions for individual entrepreneurs: key criteria and requirements

Income tax exemptions for individual entrepreneurs: key criteria and requirements Tax benefits for individuals engaged in entrepreneurial activity, particularly the 75% exemption from income tax, are among the most widely discussed topics and often

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[title]

Application of income tax incentives for micro-enterprises and the requirement for average monthly number of employees

Application of income tax incentives for micro-enterprises and the requirement for average monthly number of employees We inform you that, according to the Decree of the President of the Republic of Azerbaijan regarding the implementation of the Law

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[title]

Rules for deducting meal expenses from income

Rules for deducting meal expenses from income Based on the legislation in force until the end of 2023, employees’ entertainment and meal expenses, as well as housing and other social expenses, were not deductible from income. This led to an increase

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