The tax paid for fixed assets on the balance of the enterprises is defined as property tax.
Resident enterprises, as well as non-resident enterprises carrying out entrepreneurial activity through its permanent establishment in the Republic of Azerbaijan are payers of the property tax... more

Municipal taxes are defined by the Tax Code and relevant legislation, applied by the decision of municipalities and paid in the territory of municipalities
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Persons not registered for VAT purposes and whose volume of taxable operations for the previous three months period does not exceed 22,500 conventional financial unit (123,750,000 AZM) are entitled to be taxpayers under simplified regime. Such taxpayers must submit tax returns or written notification about relinquishment to exercise this right to the tax authority at which they are registered no later than April 20 and apply selected method until the end of the year more