Amendments to the Tax Code

Amendments to the Tax Code

06 Jun 2022
Subject
Categories Tax

In this issue, you can see overview of Changes to Tax Code, which came into force on 1 January 2023. The changes cover:

  • Tax administration
  • Tax audit
  • Market Price and Transfer Pricing
  • Controlled Foreign Company (CFC)
  • Withholding Tax
  • Corporate Income Tax
  • Personal Income Tax
  • Value Added Tax
  • Other Taxes (Property, Land)
  • Taxation in liberated territories

Learn more by viewing the below files.

Download in English

PDF (1 MB)

Download in Azerbaijani

PDF (2 MB)

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.