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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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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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Are buildings constructed for sale not subject to property tax?

Are buildings constructed for sale not subject to property tax? We inform you that according to Article 197.1.3 of the Tax Code, fixed assets on the balance sheet of enterprises and individual entrepreneurs (excluding the assets specified in Article

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How is overtime pay calculated?

How is overtime pay calculated? Overtime work is considered the performance of an employee’s job function beyond the established working hours of the day, based on the employer’s order (instruction, decision) and with the employee’s consent. Expert

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