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[title]

VAT obligation on electronic services provided to non-residents

VAT obligation on electronic services provided to non-residents A service (work) is an activity that is not considered the supply of goods but has a tangible outcome. A good refers to any tangible or intangible property (asset), including

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[title]

How much tax do car repair mechanics pay?

How much tax do car repair mechanics pay? The topic is commented on by expert Zahir Adigozalov. According to legislation, when individuals earn income by providing services, tax obligations arise. Individuals engaged in car repair, replacement of

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[title]

How is the timing of a taxable transaction determined?

How is the timing of a taxable transaction determined? In April, the counterparty transferred a VAT advance payment of 18 AZN to our VAT deposit account. The main advance amount of 100 AZN was transferred to our bank account in May. In this case,

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[title]

Tax exemptions on interest income from bank deposits

Tax exemptions on interest income from bank deposits According to Article 102.1.22-3 of the Tax Code, the portion of monthly interest income of individuals up to 200 AZN, accrued on deposits in national currency at each local bank (or branch of a

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