Tax payers for any type of tax must submit a tax declaration to the tax authority where they are registered no later than the period determined by the legislation in order to fulfill their tax obligations. If these deadlines fall on a business day, they must be submitted no later than that day, and if they fall on a non-business day, no later than the next business day. According to the legislation, the persons who submit tax returns are defined as follows.
Persons submitting income tax returns
Resident and non-resident natural persons who receive income from Azerbaijani sources and are not subject to taxation, as well as resident natural persons who receive income outside the borders of Azerbaijan, submit a declaration to the authority with whom they are registered no later than March 31 of the following year after the reporting year.
Until then, individuals make their final calculations of annual income and pay income tax to the state budget. If a taxpayer ceases his activity or is terminated, he must submit income tax returns covering the period from the beginning of the tax year to the time of his termination no later than 30 days.
Persons submitting income tax returns
The reporting period for this tax is the calendar year. Resident enterprises, as well as non-residents with a permanent establishment in the Republic of Azerbaijan and non-residents whose income is not taxed at the place of payment from Azerbaijan, submit a declaration to the tax authority no later than March 31 of the following year after the reporting year. Taxpayers make a final calculation of annual income and pay income tax by the specified time. Enterprises owned by the municipality pay the profit tax to the municipal budget and submit the corresponding declaration to that body. The taxpayer must file a profit tax return within 30 days of the decision to cancel and suspend the activity of a legal entity. (for the period from the beginning of the tax year to the day of termination of business activity)
Persons submitting excise declarations
The reporting period for excise duties is a calendar month. Enterprises and individuals producing excise goods must pay excise taxes on taxable transactions for each reporting month no later than the 20th of the following month after the reporting period and submit a declaration to the tax authority. If excise goods are imported, then excise is charged by customs authorities in the same manner as customs duties. If the activity of the taxpayer is terminated or canceled, the declaration covering the period from the beginning of the reporting month to the date of termination of activity must be submitted within 30 days no later than the 20th of the following month.
Persons submitting a state duty declaration
The reporting period for state duty is quarterly. When the state fee is accepted by the notary, it is transferred to the budget in two working days. This period is one month for consular operations conducted in the diplomatic missions of the Republic of Azerbaijan in foreign countries. Other fees are transferred to the budget one business day after being charged. From the reporting quarter to the 20th of the following month, a report on the collection of this fee must be submitted to the tax authority.
For more information on declarations for other types of taxes to the link you can switch.
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