17:44 - 17.09.2025

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September 17, Fineko/abc.az. As of January 1, 2025, taxpayers in Azerbaijan owed 3.12 billion manats to the state.

ABC.AZ informs, referring to the State Tax Service, that the figure is 12.2% more than on January 1, 2024.

In addition, 2.225 billion manats were overpaid as of the reporting date.

In 2024, 431.4 million manats were returned on tax charges.

As of the end of 2024, the share of tax arrears in total revenue was 19.7%. According to the International Monetary Fund's Tax Administration Diagnostic Assessment Tool (TADAT), administration in the relevant area is assessed appropriately if the ratio of total tax arrears in the fiscal year to total tax revenue at the end of this year does not exceed 20%.

In addition, the share of overpayments in the total revenue was 14.1%.

The overpayment amount is surplus resulting mainly from VAT refunds based on e-invoices received for goods purchased domestically and VAT refunds paid upon import.