AZ Declaration

Path: Declarations HRP (AZ)

According to Article 98 of the Tax Code, persons who withhold income tax at the source of payment from income paid in connection with employment in the territory of the Republic of Azerbaijan, as well as on the basis of other legislative acts, compulsory state social insurance, insurers who are considered payers of unemployment insurance premiums, and insured persons who are considered payers of compulsory health insurance contributions must submit to the tax authority a declaration on income tax, compulsory state social insurance, unemployment insurance and compulsory health insurance contributions in connection with employment. Taxpayers must submit a declaration to the tax authority with which they are registered no later than the 20th day of the following month after the end of the quarter and separately for each quarter. If April, July, October and January 20 are non-working days, the deadline for submitting the report is extended to the first working day after the 20th of the month.