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Adjustment of relations with the budget when the deductible VAT exceeds the calculated VAT

Adjustment of relations with the budget when the deductible VAT exceeds the calculated VAT Commentary by Tax Expert Jalə Abbasova. Let us first clarify the concepts of input VAT (Value Added Tax) and output VAT. Input VAT refers to the amount of VAT

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Income tax exemptions for persons with disabilities and their caregivers

Income tax exemptions for persons with disabilities and their caregivers According to Article 102.3 of the Tax Code, the monthly taxable income from any salaried work of one of the parents (including adoptive parents, at their own request), spouse,

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When goods are sold at cost price, how is income tax calculated?

When goods are sold at cost price, how is income tax calculated? The entrepreneur is engaged in retail clothing sales. However, due to an inability to adapt to market conditions, the business is operating at a loss. As a result, the remaining goods

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The increase in payment cards has had a positive impact on the volume of cashless payments

The increase in payment cards has had a positive impact on the volume of cashless payments As of the end of June this year, the number of payment cards in circulation increased by 181,000 compared to the previous month, reaching a total of 20.642

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