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.