16:49 - 18.04.2025

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April 18, Fineko/abc.az. The Board of the Ministry of Economy has amended the rules for conducting desk tax audits.

ABC.AZ informs that according to the new procedure, declarations on taxes withheld at the source of payment in connection with hired labor, as well as on mandatory contributions to state social insurance, unemployment insurance and medical insurance funds, must be submitted to the tax authorities no later than on the 20th of the month following the reporting quarter.

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In addition, if a taxpayer, policyholder, or insured person suspends operations, is liquidated, or ceases to operate, the report must be submitted within 30 days from the date indicated in the application or certificate, but not later than the deadline set by law for submission.