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Should a coefficient be applied when calculating vacation pay for an employee taking leave in January?

Should a coefficient be applied when calculating vacation pay for an employee taking leave in January? By the relevant decree of the head of state, starting from January 1, 2025, the minimum wage has been increased from 345 manats to 400 manats. The

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Can an entrepreneur pay independent dividends for each sector?

Can an entrepreneur pay independent dividends for each sector? As we know, some business entities operate in different sectors under a single TIN. In this case, one sector may result in profit while another may result in a loss. So how should

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7-digit activity codes have been updated

7-digit activity codes have been updated The list of economic activities approved by the State Tax Service under the Ministry of Economy has been updated with 7-digit activity types. The new list can be accessed via the following link:

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Can an individual providing services to a taxpayer be a simplified tax payer?

Can an individual providing services to a taxpayer be a simplified tax payer? If I provided services to a taxpayer in November 2024 and issued an invoice for 50,000 manats, should I become a taxpayer for income tax from the next quarter? Do I retain

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