11:23 - 2.04.2019
April 2, Fineko/abc.az. One of the important changes made to the Tax Code last year relates to tax payments of persons engaged in business activity in the field of bus passenger transportation. In order to legalize their activity such individuals must first register themselves as taxpayer and obtain a TIN.
Tax liabilities and tax amount based on TIN will be calculated depending on the number of seats in the transportation vehicle. For example, an individual carrying out passenger carriages on a 13-seat minibus in Barda on the basis of TIN must pay 1 manat 80 gapiks per seat.
The following coefficients will be applied to simplified tax amount when calculating the tax to be paid by individuals involved in passenger carriages. The tax coefficient will also depend on the territory in which transportation activity is carried out:
- in Baku (including villages and populated localities) and between Baku and other settlements of the country - 2;
- in Absheron district, in Sumgait and Ganja, as well as between these districts and cities, and other populated localities (except Baku) - 1.5;
- in other districts and cities and between these cities and districts and other populated localities (except Baku, Sumgait, Ganja and Absheron) - 1.
