If an employee leaves work without warning a month in advance, is it possible not to pay his/her salary?
In the absence of any special circumstances, dismissal of an employee without prior notice to the employer a month in advance is wrong. If there is no additional agreement between the employee and the employer, if the employee does not go to work, this can be considered a failure to fulfil his/her job duties. In this case, the employer has the right to take more serious measures against the employee. That is, the employer can assess this as a failure to fulfil obligations, obligations under an employment contract, and labour functions.
Certainly, the salary for the period of employee’s absence will not be charged.
However, if an employer dismissed an employee under any article of the Labour Code, he must pay the employee’s salary for that period.
Does the bank charge VAT on electronic payments made to students studying in Estonia for health insurance services provided by the insurance company in this country?
According to Article 169.1 of the Tax Code, when a non-resident who has not been registered for VAT purposes provides services or performing work in the Republic of Azerbaijan for a tax agent referred to in Articles 169.2 or 169.5 of this Code (including the performance of works or the provision of services, with the exception of hotel services and ticket booking services in electronic commerce outside the Republic of Azerbaijan), the performance of work or the provision of services for the purposes of Chapter 11 is taxed according to Article 169.1.
Does the enterprise engaged in the production of agricultural products pay the property tax?
According to Article 13.2.60 of the Tax Code, agricultural production, growing, feeding animals and birds, receiving products from them in a living form (in its original form, without becoming a new product using as a semi-finished product, without changing the chemical composition, without canning) , including also the industrial method (including special broiler farms, automated barn systems, etc.), is considered to be agricultural production;
At the same time, legal entities that are producers of agricultural products were exempted from income tax, value added tax, simplified tax, and property tax from objects used in the same business process, with the exception of land tax, for 5 years, until January 1, 2019.
According to the abovementioned:
Legal entities engaged in the production of agricultural products (including the industrial method) are exempt from property tax used in this process for 5 years from January 1, 2014.
At the same time, property tax must be charged and paid to the state budget for property used by legal entities engaged in the processing of agricultural products.
What is the procedure for calculating and paying property tax for living space owned by a person who has received the title of National Hero of the Republic of Azerbaijan?
According to the provisions of Article 197.1.1 of the Tax Code, buildings and their parts that are privately owned by residents and non-residents of individuals and located in the territory of the Republic of Azerbaijan are taxable objects;
According to the provisions of Article 198.1.1 of the Tax Code, the tax on personal property is calculated for each square meter of residential and non-residential premises in their private property (in respect of residential premises, the part exceeding 30 square meters) as AZN 0.4, if the building is located in Baku, and with the application to these rates of the coefficients not lower than 0.7 and not higher than 1.5 established by the Cabinet of Ministers of the Republic of Azerbaijan.
Article 199.3 of the Tax Code states that the amount of property tax payable for buildings by persons specified in article 102.2 of this Code, as well as pensioners and conscripts and members of their families during the period of military service, is reduced by 30 manats, except for the cases of their renting, hiring, and also using for engaging in entrepreneurial or other commercial activities.
In addition, according to the provisions of Article 4.4 of the Tax Code, the rates of local taxes (municipal taxes) are set to the limits fixed in the tax legislation. Municipalities, in accordance with tax legislation, may make decisions on exemption of certain categories of taxpayers from local taxes, on a reduction in the tax rate in whole or in part in their territories. According to Article 200.4 of the Tax Code, municipalities must notify the taxpayer of payment of tax payment no later than August 1.
Article 200.5 of the Tax Code provides that the amount of tax for the current year shall be paid in equal shares until August 15 and November 15 of this year. In case of non-payment of property tax by the previous owner of the property, it is paid by its new owner within the time frame stipulated by this article.
According to Article 200.6 of the Tax Code, the tax on personal property is paid to the local (municipal) budget. According to Article 11.4 of the Law 244-IIQ on Local (Municipal) Taxes and Payments dated December 27, 2001, local taxes and payments are paid through banks, national postal service operators, and also by existing means of non-cash payment. Municipalities are not allowed to receive local taxes and payments in cash.
In accordance with the abovementioned:
Property tax for residential property owned by a person who has received the title of National Hero of the Republic of Azerbaijan is charged by the local municipality at the rates established by the Tax Code for each square meter of residential space exceeding 30 square meters, and a notice of tax payment is provided to individuals. The amount of the accrued property tax must be paid by individuals to the local budget (municipal budget) using banks, the national postal service operator, as well as the existing means of non-cash payment.
Except for cases of leasing, renting, and using for business or other commercial activities, the amount of property tax paid by persons who have received the title of National Hero of the Republic of Azerbaijan is reduced by 30 manats.
Is the amount of VAT paid for goods (work, services) received by persons engaged in the production of agricultural products from other persons reimbursed?
According to Article 164.1.18 of the Tax Code (NC), the turnover of agricultural producers (including industrial means) for the sale of agricultural products produced by them is exempt from VAT for a 5-year term from January 1, 2014;
When purchasing goods (works, services) by persons performing operations exempted from VAT or not subject to VAT, the amount of VAT paid in accordance with the procedure established by this article is not refundable (TC, Article 175.6).
In accordance with the abovementioned:
VAT amounts paid by agricultural producers (including by industrial means) for goods (work, services) received from other persons in connection with agricultural production are not reimbursed.