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[title]

Expenses deductible from the income of the taxpayer selling school supplies

Expenses deductible from the income of the taxpayer selling school supplies A company engaged in the sale of school supplies had an approximate income of 115,000 manats in 2024, with expenses related to income generation amounting to approximately

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[title]

If the entrepreneur made a payment to a foreign company in euros, should they pay income source tax (WHT), and what is the amount?

If the entrepreneur made a payment to a foreign company in euros, should they pay income source tax (WHT), and what is the amount? Please be informed that, according to Article 125.1 of the Tax Code, tax is withheld from the general income of a

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[title]

VAT application on income derived from services provided to non-residents

VAT application on income derived from services provided to non-residents According to Article 168.1.5 of the Tax Code, if the works or services specified in this article are related to the location or registration of the buyer, or the place of

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[title]

Essential procedures to be followed when a legal entity is separated from the structure of another legal entity

Essential procedures to be followed when a legal entity is separated from the structure of another legal entity I would like to receive information regarding the process of the reorganization of a legal entity. What documents are required to

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