With the start of the summer season, children and young people have become more visit the Park of Culture and Rest named after Nasimi in Sumgayit, where a number of game parks is growing every day. Entertainment is also an attraction for these more expensive, but the question of how it affects the tax payments, remains unanswered.
As revealed the monitoring by Turan, paid services in the Park bypass cash control: users Amusement and gaming facilities, etc. do not get out of control and cashier's checks. In Teller cash register paragraph no. The cashier said that they give customers a special card, which is cast in a special box. Every day, late in the evening boxes shall be opened with the participation of persons managing these attractions. It is noteworthy that the workers do not have the attractions of the employment contract with the management of the park and are paid on a piecework basis, that is, depending on traffic. Every day, this amount does not exceed 10-15 manats.
In the Park of Culture and Rest named after Nasimi there are no less than 30 gaming attractions. Three minutes of entertainment in their costs 0,50-2 manat. Five years ago, a ticket to the use of these rides cost no more than 40 gepiks.
In the service of the "hot line 195" Tax Ministry told Turan that Article 16.0.8 of the Tax Code does not provide for exemption from the application of gaming amusement CSA. Therefore, their absence is a violation of tax laws. - 08B-
Economics
-
Azerbaijan’s economy, which is heavily dependent on oil revenues, faces a stark warning in the 2021 report by Carbon Tracker titled “Beyond the Oil States: The Urgent Need to Reduce Dependence on Oil in the Context of the Energy Transition.” The report ranks Azerbaijan among the most vulnerable oil-dependent countries, placing it in the "5th group" — a category reserved for nations expected to experience a decline in oil and gas revenues exceeding 40% over the next decade. This group includes Angola, Bahrain, Timor-Leste, Equatorial Guinea, Oman, and South Sudan, highlighting shared economic risks for these states.
-
Azerbaijan's non-oil and gas exports rose 3.5% year-on-year to $2.8 billion during the first ten months of 2024, the Center for Analysis of Economic Reforms and Communication (CAERC) reported in its November "Export Review."
-
Azerbaijan Railways CJSC (ADY) will modify the schedules for commuter and domestic trains in line with the Cabinet of Ministers' decision to adjust work and rest days in November, aiming to ensure safe and comfortable travel during the COP29 event, the company announced.
-
In Azerbaijan, the government has increasingly relied on tax exemptions for imported goods as a tool to stabilize domestic market prices. The exemption from the 18% VAT on wheat imports, extended this year, exemplifies this approach. New measures have also been introduced, including tax relief on imports of electric vehicle chargers, while exemptions for high-cost medications are currently under discussion. Notably, defense imports continue to be free from taxes and customs duties.
Leave a review