Taxation in Azerbaijan

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The tax legislation of Azerbaijan is comprised by the Constitution of Azerbaijan Republic, the Tax Code and legal standards which are adopted herewith. The taxes levied in Azerbaijan can be generally broken down into 3 main types: state taxes, taxes of autonomy republic and local (municipal) taxes. State taxes include the following: personal income tax, corporate tax, value added tax, excise tax, property tax, land tax, road tax, mineral royalty tax and simplified tax. Taxes of autonomy republic are the same as state taxes but levied in Nakhichevan Autonomous Republic.^[1]

The Tax Code of Azerbaijan Republic was approved on 11 July 2000 and consists of two parts. The General Part indicates the rights and responsibilities of taxpayers, tax agents and tax authorities, procedures of tax registration, tax control and audit. The second part, also referred to as Special Section, defines specific taxes and their bases, rates, payment schedules and procedures.^[1] There exist separate taxation procedures for Production Sharing Agreements (PSAs).^[2]

From 2010, the government revenues from taxes started to rise. Thus, in 2014, tax revenues as percentage from GDP totaled 14.213%. Highest shares of tax revenues came from value added tax and corporate profit taxes in 2014.^[3] In 2015, tax revenues as percentage of GDP were equal to 15.6%.^[4]

The central executive body which provides the implementation and control of tax policies in the country, collection and transfer of tax payments into the government budget is Ministry of Taxes of Azerbaijan Republic.^[5]