Baku. 16 December. REPORT.AZ/ The draft on amendments to the Tax Code was discussed and approved at today's plenary session of Milli Majlis (Azerbaijani Parliament).
Report informs, according to changes, VAT can be calculated in sale of agricultural products produced in Azerbaijan by entrepreneurs engaged in retail trade.
Import and sale of wheat, wheat flour and bread production and sale poultry meat sale will be exempted from VAT from 1 January 2017 for a period of 3 years.
Moreover, the mechanism for determining tax liabilities in advance will be prepared.
Simplified tax in the amount of 30 AZN will be imposed by Tax Code on physical persons involved in music activities, clownery and dancing in weddings, celebrations.
Those who engaged in photo, audio-video services (except for photo studios) simplified tax will be imposed in amount of 30 AZN, those who repair the watches, TVs, refrigerators and other household appliances fixed will pay 5 AZN, house servants in private homes and apartments, those who work in home care services for elderly and children, nannies, personal drivers, gardeners, chiefs, guard and for other similar works - 10 AZN, painting workshops - 20 AZN.