Baku. 2 January. REPORT.AZ/ The simplified tax rate across the country is reduced to 2%, Report informs.
The simplified tax (except for the taxpayers, engaged in activity envisaged in article 218.4 of the Tax Code and indicated in article 218.1.2. of the Code) will be calculated with a 2%-rate of the amount the taxpayer gets from introduction of goods, products and services and revenues from the amount of sale.
Earlier the tax rate was 4% in Baku and 2% in other regions.
Moreover, the 6%-simplified tax for those engaged in trading is cancelled. The simplified tax on public catering remains unchanged at 8%.