A preparatory meeting was held at the suit of the Baku office of Radio Azadlig (Liberty) in Baku Administrative-Economic Court Number 1 chaired by Elchin Mammadov against the Baku Department of the Ministry of Taxes on August 3. The hearing on the merits is scheduled for 11 a.m. on August 17.
The plaintiff asked the court to annul the act drawn up by the tax authority on 10 March 2016 on the results of testing from January 2015 to March 2016, and to cancel the decision taken on the basis of the act on 21 April 2016.
So, in the course of the tax field audit the non-payment of enterprise profit tax in the total amount of AZN 131,540.86 was revealed.
The act states that Radio Azadlig did not pay enterprise profit tax and incorrectly accrued tax on the employees' wages. In addition, the activities of the radio’s employees without accreditation were considered as illegal.
Recall that the Azerbaijani representative office and the Baku office of the radio were closed in December 2014. Before that the columnist for Radio Azadlig Khadija Ismayilova was arrested. In September 2015 she was sentenced to 8.5 years of imprisonment on charges of official and economic crimes.
However, on May 25, 2016 the Supreme Court of Azerbaijan recognized the legitimacy of the activities of the Azerbaijani representation of Radio Azadlig and recognized Ismailova guilty of abuse of office and embezzlement, and commuted the sentence to 3.5 years of conditional imprisonment.
Today, at the preparatory meeting the plenipotentiary of Radio Azadlig Adil Ismayilov asked to cancel the decision of the Baku Tax Department on the evasion of Radio Azadlig to pay enterprise profit tax.
"Neither the central office, nor the Azerbaijani representation of Radio Liberty are subject to enterprise profit tax for it is a non-profit organization. According to the decree of the Cabinet of Ministers, if there is no profit, a profit tax cannot be charged," said Ismailov.
He also recalled that during the search in the representation of the radio all the documents were seized, including the seal and the stamps and so far they have not been returned. -03C-
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