15:02 - 24.01.2024

---

January 24, Fineko/abc.az. One of the changes made to the Tax Code from January 1, 2024 concerns the filing of a land tax declaration.

ABC.AZ reports that independent auditor Altai Jafarov comments on the essence of the change and the procedure for preparing reports in newspaper verigeler.az .

As a result of the changes relating to the filing of the land tax declaration, certain misunderstandings were eliminated. Thus, in Article 208.2 of the Tax Code on the land tax declaration dated 01.01.2024, it was indicated that land tax is calculated by enterprises annually based on the size of land plots and land tax rates and submits calculations to the tax authority no later than May 15.

It can be seen from the article that the land tax declaration for the current year should have been submitted before May 15 of the same year. For example, the declaration for 2023 must be submitted by May 15, that is, the declaration for the year that was not fully completed must be submitted by May. This created difficulties for taxpayers in taxing and calculating taxes in general. This problem has already been fixed.