16:11 - 3.11.2021
November 3, Fineko/abc.az. It is proposed to change the term of the desk tax audit in Azerbaijan.
ABC.AZ reports that the Tax Code will be amended in this regard.
In particular, Article 37.2 of the Code suggests that a desk tax audit should be conducted within 90 working days from the date of tax declaration submission by the taxpayer, provided for in Article 72 of this Code, as well as a certificate of calculation of current tax payments, in respect of tax declaration on earnings and income tax (with the exception of income withheld at the source of payment and the income tax declaration of a special notary), and in respect of others it is carried out within 30 working days.
