The Azerbaijani Ministry of Taxes has approved the form and rules for drawing up a certificate "On the calculation of current tax payments", Trend reports referring to the ministry.
In this regard, the form and rules for compiling the certificate, approved upon the order of the minister of taxes dated April 16, 2019, were cancelled. The new form and rules will come into force on October 1, 2019.
The certificate is filled out and submitted to the tax bodies by legal entities and individuals in accordance with Article 151 of the Tax Code. As the institutions and organizations owned by municipalities pay taxes to the local budget, they do not submit a certificate to the tax bodies.
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