As it is known, the range of operations that must be carried out only in cashless mode, as well as the limit of cash spending, which are allowed to be carried out in cash mode, are regulated by the Law "On Cashless Settlements". hereinafter - the Law) depending on whether they belong to the category of persons specified in Article 3.3, within the limits specified in that Article (30,000 manats or 15,000 manats) can be returned in cash. During the calendar month, payments for settlements over 30,000 manats or over 15,000 manats, including the repayment of received debts, must be carried out only in a non-cash manner. According to the requirements of Article 3.4.6 of the Law, the amounts owed to the founder who is registered with the tax authority must be returned only in non-cash manner. The person who pays and accepts the loan funds in cash due to the violation of the mentioned requirements of the law, 10 percent of the total amount of the transaction carried out in violation of the law during the calendar year if this happens for the first time, and if it is allowed for the second time 20 percent, if three or more times, a financial sanction of 40 percent is applied. The above is regulated by Article 58.7-1 of the Tax Code and the Law of the Republic of Azerbaijan "On Cashless Settlements".
We inform you that according to the legislation, when the subject of a debt contract is any amount of money, it is called a credit contract (Civil Code, Article 739.2). At the same time, according to the tax legislation, when economic contracts are carried out between mutually dependent persons the calculation of taxes is carried out taking into account the market price (Tax Code, article 14.3). The legal entity and its founder are separate subjects of civil law and are considered mutually dependent persons for taxation purposes (Tax Code, article 18).
Based on the provisions of the legislation, for the purposes of taxation, the amount of interest-free debt given to the enterprise by the founder should be calculated taking into account the level of interest on loans given in the same currency and for a similar period in the period to which the debt belongs, and payment should be made in accordance with Article 123.1 of the Tax Code. 10 percent tax is charged at the source and must be paid to the state budget. In addition, it should be taken into account that the actual amount of interest paid to each other by mutually dependent persons according to the provisions of Article 110 of the Tax Code should be considered in addition (if the calculation method is used - the amount of interest to be paid) is deducted from the income by not exceeding 125 percent of the average level of interest on interbank loans published by the Central Bank of the Republic of Azerbaijan in the same currency and for a similar period in the period to which the interest relates. The above is regulated by Articles 14, 18, 110, 123 of the Tax Code and 739 of the Civil Code.
We inform you that according to Article 15-10.1.2 of the Law of the Republic of Azerbaijan "On Medical Insurance", wage-earning individuals, military personnel (with the exception of temporary active military service personnel), the Milli Majlis of the Republic of Azerbaijan or the relevant executive authority 2 percent of the employee's salary up to 8,000 manats, 0.5 percent of the part above 8,000 manats by the insured, 2 percent of the part of the salary up to 8,000 manats, over 8,000 manats by the insured for persons appointed by the body (institution), persons holding elective paid positions insurance premiums for compulsory medical insurance are calculated in the amount of 0.5 percent of the part. A 50 percent discount is applied until January 1, 2022.
At the same time, according to the provisions of Article 157 of the Labor Code, the salary includes the monthly tariff (position) salary, supplements and bonuses. The tariff (position) salary is the main part of the salary, which is determined by the complexity of the work, labor intensity and the level of the employee's qualification. In addition to the salary, it is an additional payment determined to the employee's tariff (position) salary, salary, for the purpose of payment of compensation or incentive related to the working conditions. The reward is an incentive money given in the manner and form provided for in the salary system with the aim of increasing the material interest of the employee in increasing the quantity and quality of work.
According to the above, insurance premiums for compulsory health insurance are taken from the employee's salary, i.e. money from the employer to the employee. or is calculated from the daily or monthly amount paid in kind, as well as the total amount of supplements, bonuses and other payments made to it. Payments that are not included in the salary are not included in the insurance fee for compulsory medical insurance. The above-mentioned are in accordance with Article 157 of the Labor Code and Article 15-10 and 16-4 of the Law of the Republic of Azerbaijan "On Medical Insurance". regulated by articles c.
We inform you that according to Article 204 of the Tax Code, natural persons and enterprises owning or using plots of land in the territory of the Republic of Azerbaijan are payers of land tax. or lands in use are exempt from land tax.
According to Article 14 of the Law "On Land Lease", if the lessor is not a land tax payer, the land tax is not taken into account in the rent.
According to the above, we state that the state authority Land plots owned or used by the bodies are exempt from land tax. When those plots of land are leased to legal entities, since the lessor state body is not the payer of land tax, the legal entities that lease, in addition to paying rent for the land leased from the state, must pay land tax to the state budget for these plots of land and submit a land tax declaration to the tax authority.
The above is regulated by the Tax Code 204, 207 and the Law of the Republic of Azerbaijan "On Land Lease".
We inform you that according to Article 15 of the Law "On Social Insurance", social insurance taxes are calculated on all types of wages and incomes, with the exception of types of income for which the mandatory state social insurance fee is not calculated.
The employer pays the employee The income obtained as a result of the transfer of rental fees to the account of a third party is not included in the income for which the mandatory state social insurance fee is calculated and is not included in the social insurance fee.
In addition, it should be taken into account that if the compensation of such expenses of the employee is paid directly to the employee those amounts are attributed to the employee's income that is included in the social insurance premiums.
The above is regulated by Article 15 of the Law of the Republic of Azerbaijan "On Social Insurance".
We inform you that according to Article 9 of the Law of the Republic of Azerbaijan "On Unemployment Insurance", unemployment insurance rates are 0.5 percent of the calculated labor compensation fund for the insurance premium paid by the insurer, and 0.5 percent of the employee's salary for the insurance premium paid by the insured. .
Wage payment - considered as the income of individuals for salaried work, includes the salary and any payment or benefit received from this work. According to the provisions of Article 154 of the Labor Code, salary is the daily or monthly amount paid by the employer in cash or in kind for the work performed (services rendered) by the employee, as determined by the labor contract for performing the labor function during the relevant working hours, as well as the additions made to it. , is a set of bonuses and other payments.
According to the provisions of Article 157 of the Labor Code, the composition of the salary includes the monthly tariff (position) salary, supplements and bonuses. The tariff (position) salary is the main part of the salary, which is determined by the complexity of the work, labor intensity and the level of the employee's qualification. In addition to the salary, it is an additional payment determined to the employee's tariff (position) salary, salary, for the purpose of payment of compensation or incentive related to the working conditions. The bonus is an incentive money given in the manner and form provided for in the salary system with the aim of increasing the material interest of the employee in increasing the quantity and quality of labor. or is calculated from the daily or monthly amount paid in kind, as well as the total amount of supplements, bonuses and other payments made to it. The unemployment insurance premium by the employer is calculated from the income of the insured person from the labor payment fund - waged work.
According to the above, the allowance given to the employee due to temporary loss of working capacity is not considered wages, so the unemployment insurance premium is not calculated for that amount.
The above-mentioned is regulated by Articles 154, 157 of the Labor Code and Article 9 of the Law of the Republic of Azerbaijan "On Unemployment Insurance".
We inform you that according to the amendment of the Tax Code of the Republic of Azerbaijan dated November 29, 2019 No. 1704-VQD "On Amendments to the Tax Code of the Republic of Azerbaijan" from January 1, 2020, residential and non-residential areas owned by legal entities simplified taxation by the notary has been canceled.
Based on this, the income obtained from the presentation of residential and non-residential premises owned by a legal entity that is a VAT payer after January 1, 2020 Tax Code subject to VAT and profit tax in the general manner determined by regulated by Law No. 1704-VQD dated
We inform you that in accordance with Chapter X of the Tax Code, all expenses related to obtaining income, as well as mandatory payments provided by law, are deducted from income, except for expenses that are not deductible from income. If expenses such as fuel, toll road usage fees in a foreign country are confirmed by relevant documents formalized in accordance with the legislation of that country, such expenses are included in the expenses of the enterprise deducted from the income. regulated.
We inform you that according to Article 102.2.5 of the Tax Code, the monthly income of the widows (husbands) and children of the soldiers who died or died later is reduced by 400 manats.
Note In order to benefit from the concession, documents confirming the right to the concession by an individual according to the "List of documents for determining the right to tax concessions of individuals when calculating the wage tax" approved by Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001 must be submitted to the main place of work where the labor book is located.
Thus, according to item 1.5 of the List, the card of the State Service for Mobilization and Conscription of the Republic of Azerbaijan, State Social Protection under the Ministry of Labor and Social Protection of the Republic of Azerbaijan The reference of the city, district branch or "DOST" center of the Foundation and, accordingly, the references of the Ministry of Defense of the Republic of Azerbaijan, the Ministry of Justice, the Ministry of Internal Affairs, the Ministry of Justice of the Nakhchivan Autonomous Republic, the State Border Service, the State Security Service of the Republic of Azerbaijan, the Foreign Intelligence Service of the Republic of Azerbaijan Tax It is one of the documents confirming the right to concession provided for in Article 102.2.5 of the Code. it must be indicated in the documents (references) issued by the relevant authorities.
In addition, we inform you that the right to relief arises from the moment when relevant supporting documents are submitted to the main place of work and is exercised only at the main place of work of an individual (where the employment book is located) .
The above-mentioned are in accordance with Article 102 of the Tax Code and Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001 "Documents for determining the right to tax benefits of natural persons when calculating the tax withheld from wages" List" is regulated by
As it is known, according to the Decree of the President of the Republic of Azerbaijan dated March 19, 2020 "On measures related to protecting the health of the population in the Republic of Azerbaijan and strengthening the fight against coronavirus infection", the Support Fund for the Fight against Coronavirus was established and the Rules for the formation, management and use of the funds of the Fund were approved. has been done. According to the rule, one of the funding sources of the fund is the voluntary payments of individuals and legal entities.
We inform you that in the Tax Code, the voluntary payments made by the taxpayer to the Support Fund for the fight against the coronavirus are attributed to expenses deducted from income or their income (profit) is transferred to the Fund. the transferred part is not intended to be exempt from tax.
The above is regulated by the Decree of the President of the Republic of Azerbaijan dated March 19, 2020.
We inform you that according to Article 168.1.5 of the Tax Code, the place of leasing of movable property (with the exception of vehicles of transport enterprises) is located or registered, established, or works or services are directly related to the permanent representative office of the buyer. based on this, the place where the services for renting vehicles to a non-resident are provided by a transport enterprise operating in the territory of the Republic of Azerbaijan is considered to be the territory of the Republic of Azerbaijan, and the value of those services is subject to VAT at the rate of 18 percent. .
For information, we inform you that according to the provisions of Article 1 of the Law of the Republic of Azerbaijan "On Transport", "transport enterprise" - operating in accordance with the legislation and its constituent documents, transporting cargo, passengers, baggage and mail, maintenance of vehicles is a legal entity that provides technical service and repair, loading and unloading and port services. It is regulated by the Law No. 683-IQ dated.
According to the changes made in the Tax Code from January 1, 2020, the income related to the provision of residential and non-residential areas by persons engaged in building construction activities and the expenses deducted from this income are provided for the works (stages) performed during the tax year. and non-residential areas are determined on the basis of VAT-free amounts and costs incurred for the construction of those areas, including the costs incurred in connection with the purchase of land plots. since the costs incurred for the purchase are a cost element that constitutes the value of the building under construction, they are included in the costs deducted from income as the value of the areas provided when providing residential and non-residential areas from that building.
The above mentioned is Article 130.6 of the Tax Code regulated by.
We inform you that according to the provisions of Article 108 of the Tax Code, in addition to the expenses that are not deductible from income in accordance with Chapter X of this Code, all expenses related to obtaining income, as well as mandatory payments provided by law, are deducted from income.<br>According to this, the taxpayer The Tax Code does not provide for the voluntary payments made to the Yaşat and Karabakh Revival Funds to be attributed to expenses deducted from income or the part of their income (profit) transferred to the Funds to be exempt from tax. regulated by article.
We inform you that according to Article 15-10.1.2 of the Law of the Republic of Azerbaijan "On Medical Insurance", individuals who work for wages, military personnel (except for temporary active military service personnel), as determined by the Milli Majlis of the Republic of Azerbaijan or the relevant executive authority 2 percent of the employee's salary up to 8,000 manats, 0.5 percent of the part above 8,000 manats by the insured, 2 percent of the part of the salary up to 8,000 manats, over 8,000 manats by the insured for persons appointed by the body (institution), persons holding elective paid positions insurance premiums for compulsory medical insurance in the amount of 0.5 percent are calculated.
According to the provisions of Article 157 of the Labor Code, the salary includes monthly tariff (position) salary, supplements and bonuses. The tariff (position) salary is the main part of the salary, which is determined by the complexity of the work, labor intensity and the level of the employee's qualification. In addition to the salary, it is an additional payment determined to the employee's tariff (position) salary, salary, for the purpose of payment of compensation or incentive related to the working conditions. The reward is an incentive money given in the manner and form provided for in the salary system with the aim of increasing the financial interest of the employee in increasing the quantity and quality of work. is not involved in insurance premiums.
The above is regulated by Article 157 of the Labor Code and the Law of the Republic of Azerbaijan "On Medical Insurance".
We inform you that according to Article 13.2.62 of the Tax Code, the sale (presentation) of retail goods to the buyer for the purpose of final consumption and only in the manner specified in this Code is a receipt or cash register check (requirement of legal and natural persons carrying out entrepreneurial activities with an electronic invoice) is a commercial activity performed by presenting it.
According to Article 13.2.63 of the Tax Code, the sale (presentation) of wholesale goods to the buyer for the purposes of his entrepreneurial activity and only as defined in this Code according to the provisions of Article 153 of the Tax Code, value added tax during the retail sale of agricultural products produced in the territory of the Republic of Azerbaijan is the amount of tax calculated from the trade surplus.
According to the above, during wholesale of agricultural products, VAT is calculated from the full sales value of those products.
The above is regulated by Articles 13 and 153 of the Tax Code.
We inform you that since the Law of the Republic of Azerbaijan "On Medical Insurance" does not provide for an exception, the incomes of persons operating on the basis of both employment contracts and civil legal contracts are included in the insurance premiums for compulsory medical insurance separately for each activity according to the relevant articles of the Law.
Thus, according to the provisions of Articles 15-2.2.1 and 15-10.1.2 of the aforementioned Law, persons working under an employment contract concluded and legally effective in accordance with the Labor Code of the Republic of Azerbaijan (including other grounds) salaried employees) and employers (employees) act as insured and the insured pays 2 percent of the employee's salary up to 8,000 manats, 0.5 percent of the part above 8,000 manats, and 2 percent of the part of the salary up to 8,000 manats by the insured. , insurance premiums for compulsory health insurance in the amount of 0.5 percent are calculated from the part above 8,000 manats. In relation to natural persons who perform works (services) based on this, the persons who involve them in the performance of works (services) act as insured persons, and insurance premiums for compulsory health insurance are calculated in the amount of 2 percent of the part of the income of those persons up to 8,000 manats and 1 percent of the part above 8,000 manats. .
Additionally, we inform you that according to Article 16-4.3 of the Law, the amount of the insurance premium paid from the part of the salary provided for in Article 15-10.1.2 of this Law up to 8,000 manats is not applicable in the oil and gas field and - a 50 percent discount is applied until January 1, 2022 in the areas belonging to the state sector. It is regulated by articles 4.
