A public legal entity is an organization created on behalf of a municipality and engaged in activities of public and national importance, which is not a municipal or state body. Creation of a public legal entity Creation of a public legal entity is carried out: on behalf of the state by the institution determined by the executive authority; by the relevant municipal authorities on behalf of the municipality. Defined by the AR Law "On Public Legal Entities"...
Under what circumstances can a license or permit be suspended or revoked by law? We mentioned these cases in our article. Suspension of license or permit License and permit shall be suspended in the following cases: when the relevant application is submitted by the holder of the license (permit); permission of the license holder and permission to eliminate cases of violations of license conditions...
Liquidation of a legal entity Liquidation of a legal entity does not count as the submission of participants' participation shares. If any legal entity is liquidated, if the asset of the legal entity is transferred to a participant who is a legal entity, and if 100 percent of the participation in the legal entity belongs to the participant before the liquidation: the taxable presentation of these assets by the legal entity from which the transfer of assets is canceled...
What documents are required for registration of taxpayers? An application for registration with the tax authority is submitted by the taxpayer, except for the following: public legal entities; commercial legal entities; representative offices and branches of a foreign commercial legal entity. When legal entities that are taxpayers, their branches and representative offices apply to the tax authority with an application for registration, the following...
Calculation and payment of property tax of an individual entrepreneur and enterprise For taxation purposes, the average annual residual value of fixed assets of an enterprise and an individual entrepreneur is determined according to Article 202 of the Tax Code. In the event that the fixed assets of an individual entrepreneur and enterprise are insured at a price higher than the residual value, the property tax is calculated by applying the property tax rate to the value corresponding to the market value of that property on the date of this insurance...
The taxpayer and the official have the right to complain about the decisions and acts of the tax authorities, actions and inaction of their officials. This complaint is submitted to a higher official, a higher tax authority or a court in accordance with the law. The procedure for filing a complaint Filing a complaint to a senior official or tax authority at the same time or later the same complaint to the court...
Tax authorities and officials of tax authorities are obliged to protect the confidentiality of information obtained about taxpayers or information entrusted to them when they are working or performing their duties in the period after leaving work. What information is considered a trade or tax secret? Apart from the information mentioned below, other information obtained about the taxpayer...
Persons with the right to be a simplified tax payer According to the legislation, the following persons have the right to be a payer of the simplified tax: Taking into account the relevant provisions of the Tax Code, the volume of transactions that are not registered for VAT purposes and are taxable in any month during a consecutive 12-month period is 200,000 manats or less. persons who are; The volume of taxable transactions...
Value added tax (VAT) is the difference between the amount of tax calculated on the taxable turnover and the amount of tax that should be compensated according to the documents showing that VAT has been paid on importation or the electronic invoices issued. What are the services for which VAT is charged at 0 rate? VAT is charged at the rate of zero (0) for the following operations, works and services: accredited international...
The system of determining the customs value of goods (customs valuation) is based on the main principles accepted at the international level. These general principles apply to goods brought into the customs territory. The rules of customs valuation of goods are determined by the AR Law "On Customs Tariff" in accordance with the Customs Code. Customs valuation rules are determined by this law by the relevant executive authority. Customs value of goods...
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