Recent amendments to the “Rules on Registration, Re-registration and Deregistration of Individuals”, approved by the Decision of the Board of the Ministry of Taxes dated 19 May 2015, introduce important changes regarding the notification obligations of taxpayers.
Under the revised provisions, the period within which taxpayers must notify the tax authorities about certain changes has been reduced from 40 days to 15 days. In particular, taxpayers are now required to inform the tax authority within 15 days if there is a change in their place of residence or location. Additionally, if any amendments occur in the information contained in the application submitted for tax registration, the taxpayer must also notify the tax authority within the same 15-day period.
The amendments also introduce a new requirement for individuals engaged in entrepreneurial activity without establishing a legal entity. Such individuals must notify the tax authority within 15 days from the moment they are declared bankrupt and from the date when the bankruptcy proceedings are terminated.
These changes align the notification obligations of individuals with the timeframe already applicable to legal entities. Amendments to the Law of the Republic of Azerbaijan On State Registration and the State Register of Legal Entities, which entered into force on 21 July 2025, reduced the period within which legal entities must apply to the relevant registration authority for the registration of changes in the state register from 40 working days to 15 working days from the date such changes occur. The recent amendments therefore establish a consistent reporting timeframe for both legal entities and natural persons.
Taxpayers should review their internal processes to ensure that any relevant changes are communicated to the tax authorities within the newly established timeframe.
