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In which cases are received dividends exempt from taxation?

In which cases are received dividends exempt from taxation? We inform you that according to Article 13.2.15 of the Tax Code, a dividend is defined as the distribution of a legal entity’s net profit (for simplified tax payers, income after deduction

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Partial VAT refund for a ticket purchased for a theatre performance

Partial VAT refund for a ticket purchased for a theatre performance In January 2025, I purchased a ticket for the play Qaraca Gız, staged at the Azerbaijan State Theatre of Young Spectators. While watching a television program about amendments to

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Income tax exemption in the regulated market

Income tax exemption in the regulated market We hereby inform you that according to Article 102.1.22-2 of the Tax Code, starting from February 1, 2023, for a period of five (5) years, income in the form of dividends, discounts (the difference

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Who cannot be employed in night work?

Who cannot be employed in night work? Article 98 of the Labour Code defines the categories of workers who are not permitted to be employed in night work. This legal requirement is explained by expert Nusrat Khalilov: According to Article 97 of the

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