New individual taxes will be applied in Azerbaijan - UPDATED

New individual taxes will be applied in Azerbaijan - UPDATED Master of ceremonies, musicians, dancers, ashugs, clowns, photographers, housemaids, guards and others will pay regular taxes
Business
December 14, 2016 16:58
New individual taxes will be applied in Azerbaijan - UPDATED

*** 15:41 

Baku. 14 December. REPORT.AZ/ Monthly 30 AZN regular simplified taxes will be levied on individuals engaged in various entertainment services, including hosting, performing music, dancing, clownery in weddings, parties and other events. 

Report informs, a new clause is expected to be added to the Tax Code. 

Other taxes included in the amendment are as follows:

- Photo and audio services (excluding photo studios) - 30 AZN;

- Repair of watches, TVs, fridges, other welfare equipment - 5 AZN;

- Individual care services at homes for children, elderly, ill people, including personal drivers, housemaids, gardeners, chefs, guards and others - 10 AZN;

- Painting workshops - 20 AZN. 

*** 

Notably, for individuals who are involved in these activities monthly tax amount will be determined on a basis of following ratios:

- Baku (including villages and districts) - 2.0;

- Ganja, Sumgayit and Khirdalan cities - 1.5;

- Absheron towns and villages (with exception of Khirdalan city), Shirvan, Mingachevir, Nakhchivan, Lankaran, Yevlakh, Sheki, Naftalan cities - 1.0;

- Other regions (cities) and towns (villages) - 0.5.

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