Transfer Pricing Guideline 2025
The tax team of Unified Tax and Technology Businesses has prepared the Transfer Pricing Guideline 2025 version for you.
What is Transfer Pricing?
Trans…
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Tax Changes 2025
The Unified Tax and Technology Businesses team is delighted to share the 2025 Tax Changes Bulletin. It provides detailed explanations of the key updates, com…
Certificate of exemption from import-export taxes: points to consider when applying
In this brief article, I would like to touch upon the key points to consider when applying for a certificate of exemption from import-export taxes, as issued…
Rules for Including and Removing a Taxpayer from the List of Risky Taxpayers Have Been Updated
The Cabinet of Ministers has adopted a decision to amend the “Criteria for Risky Taxpayers and Risky Transactions,” approved on July 28, 2020. The new versio…
Standards and Procedures for Deducting Representation Expenses Employees from Income for Taxation Purposes
Approved by Decision No. 492, dated November 22, 2024, signed by the Prime Minister of the Republic of Azerbaijan, Ali Asadov.
The “Standards and Procedures…
The decision on the “Approval of the Rules for Business Trips for Employees” has been changed
The decision on the “Approval of the Rules for Business Trips for Employees” originally issued on January 18, 2012, has been amended. In response to these ch…
Amendment to VAT Exemption for Electric Vehicle Chargers
An amendment to Article 164.1.41-2 of the Tax Code of the Republic of Azerbaijan has extended the VAT exemption on electric vehicle chargers:
Scope of E…
Article 221: Procedure for Calculation, Payment, and Declaration of Simplified Tax
Taxpayers engaged in freight transportation were previously not required to pay taxes, mandatory state social insurance, and compulsory health insurance fees…
Stages for Transitioning Employment Contracts to Electronic Document
Decision of the Cabinet of Ministers of the Republic of Azerbaijan on Determining the Stages for Transitioning Employment Contracts to Electronic Document Fo…
Decision by the Cabinet of Ministers of the Republic of Azerbaijan on Amendments to the “Rules for the Refund of Overpaid Taxes, Social Payments and Financial Sanctions”
Pursuant to Paragraph 8 of Article 119 of the Constitution of the Republic of Azerbaijan and for the purpose of optimizing the refund process of overpaid tax…
Changes and General Requirements Regarding the “Rules for Determining the Taxpayer’s Ability to Pay Tax Liabilities”
This decision was approved by the Cabinet of Ministers of the Republic of Azerbaijan with Decision No. 381, dated September 3, 2024.
According to Articles 8…