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New rules of tutoring unveiled

20.09.2021,11:33


September 20, Fineko/abc.az. The rules of the payment of income tax for teachers engaged in tutoring have been presented.

ABC.AZ was informed at the State Tax Service that tutoring service activity is entrepreneurial and is subject to tax registration with the tax authority at the place of residence until the day of the beginning of entrepreneurial activity as an individual.

After registration by tax authorities, depending on the method of taxation chosen by the taxpayer (income tax or simplified tax), the tax on the income received must be calculated and paid to the State Budget.