16:58 - 1.04.2024

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April 1, Fineko/abc.az. Income received by representatives of the State Security Service in foreign countries and international organizations is exempt from payment of contributions to compulsory state social insurance and income tax.

ABC.AZ reports that this is reflected in the draft law on amendments to the Tax Code.

The draft envisages exemption from payment of contributions to compulsory state social insurance and income tax of all types of payments for State Security Service’s representatives in foreign states and international organizations in accordance with the "Norms & Rules for payment of maintenance costs (including representative expenses) of Azerbaijan State Security Service’s representatives in foreign states and international organizations", approved by Cabinet Ministers’ Resolution #219 from June 25, 2023 (with exception of the state salary).

If the draft is adopted, only state salaries from income received by State Security Service’s representatives in foreign countries and international organizations will be attracted to the payment of compulsory state social insurance and income tax.