13.05.2020

Deadlines for submission of tax reports related to the special quarantine regime in Azerbaijan

According to the Decision #163 of the Cabinet of Ministers of the Republic of Azerbaijan “On prolongation of the special quarantine regime in the territory of the Republic of Azerbaijan and removal of some restrictions related to that regime” dated May 01, 2020, the special quarantine regime in the territory of the country has been extended until May 31, 2020.

Depending on the regions, restrictions on some areas of activity in the country have been removed, and in some areas of activity have been softened.

The deadline for submission of tax reports and payment of taxes in connection with the special quarantine period (March 31 - May 31, 2020) has been determined as follows:

1. The deadline for submission of the following tax reports and payments by taxpayers in the areas where they are allowed to operate, including the regions where they are allowed to operate, is set until May 5, 2020:

-        annual reports for profit (income) and property tax for 2019;

-        monthly reports for February and March 2020;

-        quarterly reports for the first quarter of 2020;

-        issuance of relevant certificate on current tax payments;

-        taxes, as well as current tax payments.

 

2. The deadline for submission of the following tax reports and payments by taxpayers in the areas with limited activities, including the regions with limited activites, is set until May 31, 2020:

-        annual reports for profit (income) and property tax for 2019;

-        monthly reports for February, March and April 2020;

-        quarterly reports for the first quarter of 2020;

-        issuance of relevant certificate on current tax payments;

-        taxes, as well as current tax payments.

 

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