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[title]

Refund of incorrectly paid compulsory state social insurance amount

  • Mühasib
  • 20-Dec-2024

Refund of incorrectly paid compulsory state social insurance amount I have overpaid the mandatory state social insurance premium by mistake. How can I return the excess amount? The State Tax Service under the Ministry of Economy reported that, in

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[title]

In what cases does the EMAS subsystem impose restrictions on the employment of a person?

  • Mühasib
  • 19-Dec-2024

In what cases does the EMAS subsystem impose restrictions on the employment of a person? The EMA subsystem applies some restrictions regarding the person to be employed. The restrictions applied can be divided into two groups: Restrictions on the

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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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Blog Posts

  • Must the information form regarding imported goods be submitted to the tax authority?
    Must the information form regarding imported goods be submitted to the tax authority?
    09-Jul-2025 | Bloq
  • Conditions for Tax Exemption of Dividend Income
    Conditions for Tax Exemption of Dividend Income
    09-Jul-2025 | Bloq
  • Requirements for VAT Refunds on Cash and Non-Cash Payments
    Requirements for VAT Refunds on Cash and Non-Cash Payments
    08-Jul-2025 | Bloq
  • Non-taxable transactions: conditions, regulations
    Non-taxable transactions: conditions, regulations
    08-Jul-2025 | Bloq
  • How is the value of an asset determined, and how is tax calculated in case of a price difference?
    How is the value of an asset determined, and how is tax calculated in case of a price difference?
    07-Jul-2025 | Bloq
  • Are tax exemptions applied to the income earned from dubbing activities?
    Are tax exemptions applied to the income earned from dubbing activities?
    07-Jul-2025 | Bloq
  • Rules on property tax, tax penalties, and submission of revised declarations
    Rules on property tax, tax penalties, and submission of revised declarations
    04-Jul-2025 | Bloq
  • Tax obligations for transportations not considered international
    Tax obligations for transportations not considered international
    04-Jul-2025 | Bloq
  • Is land subject to taxation? Can a discrepancy in the report lead to a penalty?
    Is land subject to taxation? Can a discrepancy in the report lead to a penalty?
    03-Jul-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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