The Tax Code of the Republic of Azerbaijan


Article 81. Fulfillment of the tax obligations of deceased, incompetent or missing physical persons



Download 0,61 Mb.
bet47/119
Sana26.04.2022
Hajmi0,61 Mb.
#582117
1   ...   43   44   45   46   47   48   49   50   ...   119
Bog'liq
UNEC 1650526507

Article 81. Fulfillment of the tax obligations of deceased, incompetent or missing physical persons
80.1. The tax obligations of a deceased, incompetent or missing physical person, as well as related interests and sanctions, shall be fulfilled by his heir (heirs) or successor (successors) within the limits of the value of the property and in accordance with such heir’s (heirs’) or successor’s (successors’) share in that property as of the day that the inheritance was received.
80.2. Where there is no heir (heirs) or successor (successors), the deceased person’s tax liabilities and related interests and sanctions shall be written off (annulled).
80.3. The tax liabilities of a physical person who is deemed, by a court decision, incompetent or missing shall be paid for by the guardian of that person at the expense of the relevant property.
80.4. If the property of a physical person who is duly considered incompetent or missing is not sufficient to pay for all his tax liabilities, as well as interest and fines, such interest and fines shall be debited by the relevant central executive authorities in the manner stipulated in Article 190 of this Code.
81.5. If the status of being incompetent or missing is terminated, by a decision, with respect to a physical person, such person’s tax liabilities that were written off before shall be re-established; no interest or fine shall, however, be assessed for the period starting from the date that the person began to be considered incompetent or missing up to the date that the status of being incompetent or missing was terminated.
Article 82. Procedure for calculation and payment of tax by the taxpayer
82.1. Unless otherwise provided for in tax legislation, a taxpayer shall independently calculate the tax amount payable during a tax accounting period on the basis of the taxable base, the tax rate and tax exemptions.
82.2. The calculation of taxes payable in certain cases stipulated in this Code or other normative acts of tax legislation may be vested in a State tax agency or tax agent.
82.3. Taxes shall be calculated in the manner established in this Code or other normative acts of tax legislation with respect to the relevant tax.
82.4. A tax amount which is payable within an established term shall be paid (transferred) by the taxpayer or person who is legally liable in cases established by legislation.

Download 0,61 Mb.

Do'stlaringiz bilan baham:
1   ...   43   44   45   46   47   48   49   50   ...   119




Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©hozir.org 2024
ma'muriyatiga murojaat qiling

kiriting | ro'yxatdan o'tish
    Bosh sahifa
юртда тантана
Боғда битган
Бугун юртда
Эшитганлар жилманглар
Эшитмадим деманглар
битган бодомлар
Yangiariq tumani
qitish marakazi
Raqamli texnologiyalar
ilishida muhokamadan
tasdiqqa tavsiya
tavsiya etilgan
iqtisodiyot kafedrasi
steiermarkischen landesregierung
asarlaringizni yuboring
o'zingizning asarlaringizni
Iltimos faqat
faqat o'zingizning
steierm rkischen
landesregierung fachabteilung
rkischen landesregierung
hamshira loyihasi
loyihasi mavsum
faolyatining oqibatlari
asosiy adabiyotlar
fakulteti ahborot
ahborot havfsizligi
havfsizligi kafedrasi
fanidan bo’yicha
fakulteti iqtisodiyot
boshqaruv fakulteti
chiqarishda boshqaruv
ishlab chiqarishda
iqtisodiyot fakultet
multiservis tarmoqlari
fanidan asosiy
Uzbek fanidan
mavzulari potok
asosidagi multiservis
'aliyyil a'ziym
billahil 'aliyyil
illaa billahil
quvvata illaa
falah' deganida
Kompyuter savodxonligi
bo’yicha mustaqil
'alal falah'
Hayya 'alal
'alas soloh
Hayya 'alas
mavsum boyicha


yuklab olish