Taxpayers engaged in freight transportation were previously not required to pay taxes, mandatory state social insurance, and compulsory health insurance fees for obtaining a “Distinguishing Mark.” These obligations were fulfilled by such individuals in accordance with the law. This provision was part of paragraph 4 of Article 221.4.7, which has now been removed.
Such taxpayers will bear:
- State social insurance burden of 3% of amount below and equal to 200 AZN ( 6 AZN + 10% of amount above 200 AZN) for employees and 22% below and equal to 200 AZN ( 44 AZN + 15% of amount above 200 AZN) for employers
- Mandatory Medical Insurance burden of 2% for both employees and employers.
Amendment to Article 15 of the Law on Social Insurance:
Article 15 – The mandatory state social insurance contribution is calculated on all types of wages and income, excluding the following types of income:
- The phrase “as well as daily payments to members of the seafaring crew instead of travel expenses determined by the relevant executive authority” was previously part of the third paragraph of Article 15 and has now been removed.
References:
https://e-qanun.az/framework/58247
