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[title]

How is the time of incurrence of an expense determined when using the accrual method?

  • Mühasib
  • 19-Dec-2024

How is the time of incurrence of an expense determined when using the accrual method? Article 130.1 of the Tax Code states that a taxpayer is obliged to keep accurate records of his income and expenses on the basis of documented information in order

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[title]

Who should pay the tax on the apartment rental?

  • Mühasib
  • 18-Dec-2024

Who should pay the tax on the apartment rental? Today, the owner of the apartment I want to rent demanded that I pay 14 percent tax. As far as I know, the tax is paid by the landlord, not the tenant. Please provide information about this. The State

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[title]

Can a person who provides photo, audio-video services on an individual basis be a VAT payer?

  • Mühasib
  • 18-Dec-2024

Can a person who provides photo, audio-video services on an individual basis be a VAT payer? I am engaged in individual photo, audio-video services and pay tax on a fixed receipt basis. I would like to know whether I lose my right to be a fixed

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[title]

Possibility to CANCELLATION of employment contract within 24 hours in AMAS

  • Mühasib
  • 17-Dec-2024

Possibility to CANCELLATION of employment contract within 24 hours in AMAS There is a restriction on the termination of an employment contract concluded or amended between an employer and an employee within 24 hours in the EMAS subsystem. Example 1.

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Blog Posts

  • Are buildings constructed for sale not subject to property tax?
    Are buildings constructed for sale not subject to property tax?
    22-Aug-2025 | Bloq
  • How is overtime pay calculated?
    How is overtime pay calculated?
    22-Aug-2025 | Bloq
  • Barter transactions and land taxation
    Barter transactions and land taxation
    21-Aug-2025 | Bloq
  • Control over labor relations will be strengthened
    Control over labor relations will be strengthened
    21-Aug-2025 | Bloq
  • How are cryptocurrency incomes taxed?
    How are cryptocurrency incomes taxed?
    20-Aug-2025 | Bloq
  • How is turnover calculated in agricultural wholesale trade?
    How is turnover calculated in agricultural wholesale trade?
    20-Aug-2025 | Bloq
  • Tax exemptions applied to securities traded on the regulated market
    Tax exemptions applied to securities traded on the regulated market
    19-Aug-2025 | Bloq
  • How are tax obligations determined for journalists?
    How are tax obligations determined for journalists?
    19-Aug-2025 | Bloq
  • Product warranty period and consumer rights
    Product warranty period and consumer rights
    18-Aug-2025 | Bloq

About Us

“AZE Consulting” LLC started its activities in September 2019. Since the day it started its activities, the company has been providing tax, accounting services, and establishment of accounting systems, financial reporting, legal and migration services, personnel record management, human resources management, and occupational safety services to companies operating in various fields.

Working Hours:

Monday - Friday: 09:00-18:00

Non-working Days:

Weekends and Holidays

Contact:

+994 12 460 70 68
+994 70 694 24 22
[email protected]
Bakı ş., Babək plaza, mərtəbə 13
Sumqayıt ş., İ.Qayıbov k. Bina 1A

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