At the meeting of the Milli Majlis, on December 5, the amendments proposed to the Tax Code were adopted in the third reading. According to the draft law, starting from 2024, microentrepreneurs in Azerbaijan with an average monthly number of employees less than 3 and arrears in contributions to compulsory state social insurance will pay income tax of 20% instead of 5%. In other words, the 75% tax benefit will not apply to them. It should be not...

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