Tax reports

As other tax payers, NGOs should also declare tax liability to the tax authority no later than the period envisaged by the legislation.

NGOs submit declarations on withholding taxes at the source of payment, as well as on employment.

The reporting period on withholding taxes in the source of payment on employment is a tax year, in all other cases the reporting period on withholding taxes in the source of payment is a quarter. NGOs are obliged to withdraw tax at the source of payment while paying to hired physical persons, as well as paying non-state pensions and other payments. The tax payers who make payments to hired physical persons, as well as if insurance contract is early terminated, insurers paying insurance premiums should calculate income tax of physical persons’ calculated monthly income and should transfer the calculated tax to the state budget no later than 20th of the next month. When the last day of the period for submitting the declaration (as well as payment of taxes) is a non-working day, the declaration can be delivered the next working day. To get acquainted with declaration forms and rules for completion, click on this link:

http://www.taxes.gov.az/modul.php?name=beyanname&cat=4&lang

Submit tax declarations in the electronic form, the head of NGO should fill out and sign (stamp) application form in one copy and contract form in 2 copies and submit to the tax authority where registered. These forms of documents can be found at a special link to the page on adoption of electronic declarations through www.taxes.gov.az, official website of the Ministry of Taxes or at APPLICATION and CONTRACT section of www.e-taxes.gov.az.

The tax authority provides approval of the contract signed (sealed) within 2 days from the date of receipt of the application. After signing the contract, a copy of it and necessary user’s code, password and parole for electronic document exchange is presented to the taxpayer in the enclosed envelope.

To get acquainted with the rules of electronic submission of declarations, click on this link: http://www.taxes.gov.az/modul.php?name=e-xidmetler&cat=3