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What are the legal requirements regarding cashless payments for taxpayers?
What are the legal requirements regarding cashless payments for taxpayers? We inform you that, in accordance with Article 3.3 of the Law on Cashless Settlements, and taking into account the provisions of Article 3.5 of this Law, payments must be
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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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