Author: np-post

The “Official Correspondence Between Employers and Employees” section of the Labour and Employment Subsystem of the EMAS system has been enhanced with a new sub-section, “Requesting Short-Term Leave from Work.” This new feature enables employees to submit short-term leave requests directly to their employers via the EMAS system. Employers can set annual and daily leave limits, as well as the maximum duration of leave, in advance through this sub-section. Once these limits are configured, the system will start accepting leave requests. The update aims to promote quicker...

From May 1, 2025, Azerbaijan is switching to fully digital sick leave documentation. Thanks to the new “e-Bulletin” system, these electronic documents will replace paper-based ones and will now serve as the main reference for assigning employee benefits. This update is being introduced through joint efforts by the Ministry of Health, the Ministry of Labor and Social Protection, and TABIB. Sick leave documents will now be created via the Ministry of Health’s Unified Health Information System, digitally signed by medical institutions, and sent directly to employers and the State...

The amendments to the Decree on the List of raw materials and materials exempted from import value added tax. The amendments extend the exemptions for certain parts of electric vehicle chargers until January 1, 2027 and add memory-programmable and non-programmable controllers for electric vehicle chargers to the exemption list. The Cabinet of Ministers is tasked with resolving issues arising from the decree. The Decree on the approval of the “List of raw materials and materials exempted from imported value added tax” and amendments to Decree No. 1654, dated November 2, 2017, has...

General Provisions on the Evaluation of a Person as a Highly Qualified Migrant This procedure regulates the reception, assessment, and documentation process for foreigners and stateless persons applying under the Highly Qualified Migrant Program, established by Presidential Decree No. 156, dated June 6, 2024. Applications are submitted via the “Highly Qualified Migrant” portal, operating on a “single window” principle. Evaluation is conducted through the State Migration Service’s information system based on the applicant’s knowledge and skills relevant to...

Proposal for Specialized Tax Courts in Azerbaijan A proposal has been made to establish specialized tax courts in Azerbaijan to address the challenges of handling tax disputes effectively. This suggestion highlights that the current tax system in Azerbaijan, outlined in the Tax Code, is complex and filled with numerous guiding norms. This complexity often makes it difficult for individuals involved in tax relations to interpret and apply the law correctly. Furthermore, due to the multifaceted nature of tax relations, it is impossible to regulate all transactions comprehensively, leading to...

The decree issued by the President of the Republic of Azerbaijan on March 19, 2025, heralded the commencement of Azerbaijan’s Artificial Intelligence Strategy for 2025-2028. By this, Azerbaijan has introduced its Artificial Intelligence (AI) Strategy with the goal of transforming its digital economy and strengthening its position in the global AI market. The strategy focuses on several key areas, including AI education, research, a clear legal framework, public-private collaboration, and increasing public awareness of AI’s potential. These efforts aim to position Azerbaijan as a leading...

This Regulation determines the legal, organizational, and technological foundations of the activities of the “Electronic Management of State Duties (e-Duty)” Information System (hereinafter referred to as the System). The System ensures the operational, efficient, and transparent activities of the bodies (institutions) collecting state duties, as well as mutual relations with individuals and legal entities through digital and information and communication technologies. It also serves to ensure the systematic and accessible nature of the services provided and the stored information. The...

On the Approval of the “Rules for Calculating Market Shares in the Relevant Market, Defining the Product and Geographic Boundaries, Volume, Structure, and Participants of the Relevant Market”. Guided by the eighth paragraph of Article 119 of the Constitution of the Republic of Azerbaijan and in accordance with the implementation of the Law No.1051-VIQ dated December 8, 2023, “On the Approval, Entry into Force, and Legal Regulation of the Competition Code of the Republic of Azerbaijan”, as well as the execution of subparagraph 2.4.4 of the Presidential Decree No. 2451...

The Milli Majlis has approved the creation of the “e-accounting” information system in its final reading. The draft amendment to the “Accounting Law” was reviewed during the plenary session of parliament in its third reading. According to the proposed law, the relevant executive authority, as designated by the government, will ensure the following through the “e-accounting” system: The electronic submission of financial statements by accounting entities to the designated authority, in compliance with the requirements of the law, will be carried...

As it is known, taxes are a mandatory, individual, and non-refundable payment transferred to the state and local budgets in the form of the alienation of monetary assets owned by taxpayers for the purpose of financial support for the activities of the state and municipalities. Unless otherwise specified in the Tax Code, this is the only situation foreseen. It is also worth noting that the payment of taxes and other state fees is defined as one of the main duties in the country’s constitution. Furthermore, the state applies certain exemptions or reductions for taxes and other payments...

The tax team of Unified Tax and Technology Businesses has prepared the Transfer Pricing Guideline 2025 version for you. What is Transfer Pricing? Transfer pricing refers to the pricing determined for transactions conducted between related parties (as stated in Article 14-1.2 of the Tax Code). These prices should align with those established in comparable transactions conducted under similar conditions between independent parties. In other words, transfer pricing applies to transactions (e.g., sale of goods or provision of services) between related parties. The price used should match...