Tax Services

Preparation and submission of:

• Monthly VAT declarations (Form 400)
• Quarterly and annual corporate profit tax (CPT) declarations (Form 101)
• Simplified tax declarations (Form 200)
• Personal income tax declarations for sole proprietors and individuals (Form 100)
• Excise tax declarations where applicable
• Property tax declarations
• Land tax declarations
• Road tax declarations
• Mining tax declarations where applicable
• Withholding tax reports on payments to non-residents (Form 102)
• Transfer pricing documentation in accordance with AR tax legislation

• VAT registration and obtaining a VAT certificate
• Obtaining a 0% VAT certificate for eligible export transactions
• Refund of export VAT: preparation of supporting documentation and submission of refund application
• Input VAT recovery: assessment of eligible input VAT and preparation of supporting documentation
• Advisory on VAT treatment of specific transactions, including import/export, digital services, and intercompany charges
• Preparation of the electronic VAT invoice register and reconciliation with counterparties

• Development of the company's tax strategy and optimization of tax payments within AR legislation
• Tax structuring for new business activities, including analysis of available tax regimes
• Assessment of tax implications of transactions, including M&A, restructuring, and dividend distributions
• Advisory on applicable tax incentives, exemptions, and preferential rates under AR legislation
• Tax review of draft contracts to identify and mitigate tax risks prior to signing
• Preparation of written tax opinions and legal memoranda on specific tax matters
• Tax training sessions for company finance and accounting staff
• Compliance review of the company's existing tax positions and identification of risks

Preparation and approval of:

• Residency certificate application (Form DTA-01) for AR tax residents
• Application for credit of taxes paid abroad against AR tax liability (Form DTA-02)
• Application for applying DTA exemption or reduced withholding rate on income paid to non-residents (Form DTA-03)
• Application for confirmation of taxes paid by a non-resident in Azerbaijan (Form DTA-04)
• Application for refund of excess withholding tax on non-resident income (Form DTA-05)
• Advisory on the application of applicable DTAs to specific cross-border transactions and payment flows

• Representation of taxpayers during field (on-site) and desk tax audits conducted by the State Tax Service
• Preparation of objections and responses to draft tax audit reports and assessments
• Preparation of administrative appeals against decisions of the State Tax Service to higher tax authorities
• Representation of taxpayers in first-instance court proceedings against decisions of the State Tax Service
• Assistance in obtaining instalment plans or deferral of tax debt payments
• Preparation of applications for correction of overpaid taxes and obtaining tax refunds

• Tax registration of a non-resident's division not constituting a permanent establishment (PE) in Azerbaijan
• Analysis of PE risk for foreign companies operating in Azerbaijan and development of PE mitigation strategies
• Tax compliance for representative offices and branches of foreign legal entities in Azerbaijan
• Advisory on taxation of foreign nationals working in Azerbaijan, including expatriate tax equalization
• Advisory on country-by-country reporting (CbCR) and BEPS compliance obligations for multinational groups
• Tax support for import/export operations: customs duty, VAT at import, and excise at import