17:03 - 3.11.2021

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November 3, Fineko/abc.az. Payments of a resident enterprise or entrepreneur for transportation carried out outside Azerbaijan between destinations in other states, as well as transit through the territory of Azerbaijan, will not be taxed.

ABC.AZ reports that this is reflected in the proposed draft amendments to the Tax Code. According to the current Code, only when carrying out international communications or international carriages between Azerbaijan and other states, payments of a resident enterprise or entrepreneur for communication or transport services are taxed at a rate of 6%.