The Tax Code of the Republic of Azerbaijan

Article 150. Procedure for withholding tax at the source of payment
150.1. The following persons (tax agents) shall be obliged to withhold tax at the source of payment:
150.1.1. legal persons which make payments to physical persons working as employees;
150.1.2. entrepreneurs who make payments to physical persons working as employees, and private notaries;
150.1.3. legal or natural persons paying out pensions to persons, with the exception of paid under the State social security system;
150.1.4. resident legal persons paying dividends to legal and natural persons;
150.1.5. legal or natural persons paying interests to legal or physical persons;
150.1.6. legal or natural persons making payments stipulated in Articles 124, 125 or 126 of this Code;
150.1.7. legal persons or individual entrepreneurs making payments to natural persons for services (works) provided, not registered by tax authorities as a taxpayers, without provision of TIN;
150.1.8. insurers paying premiums, in case of early termination of the insurance contract under article 116.2 of this Code;
150.1.9. notary certifying the contracts for the provision of residential and non-residential premises (except in the case of provision of residential premises, where the individual was registered at the place of residence for at least 5 (five) years, provision in cases stipulated in Articles 102.1.3.2, 102.1.18, 106.1.16, 144.1.1 and 144.1.2 of this Code, as well as in cases of provision of construction sites, as per which was calculated the simplified tax in accordance with Article 221.5 of the present Code, by the person in charge for the construction of buildings);
150.1.10. person, effecting payments to the person, who won in bet on sport games.
150.2. Persons indicated in article 150.1 of this Code shall be responsible for withholding and transferring taxes to the budget. If tax amounts are not withheld or not transferred to the budget, legal or natural persons paying income shall be obliged to pay to the budget the taxes not withheld and associated sanctions and interests.
150.3. Legal persons, private entrepreneurs and private notaries, withholding tax at the source of payment in accordance with Article 150.1 of this Code shall be obliged to:
150.3.1. to the calculation of income tax on the calculated monthly income of physical persons in accordance with Articles 150.1.1, 150.1.2 and 150.1.8 hereof, and payment of the calculated tax to the Budget not later than the 20^th day of the next month;
150.3.2. to the payment of taxes to the Budget not later than the 20^th day of a month after the quarter when the income was paid, in accordance with Articles 150.1.3 to 150.1.7 hereof.
150.3.3. declaration of taxes withheld at the source of payment in the form prescribed by the relevant executive authority shall be submitted to the tax authority by:
150.3.3.1. persons withholding the tax at the source of payment in accordance with Articles 150.1.3.-150.1.8 of this Code - not later than on 20th of next month;
150.3.3.2. VAT payers and the payers of the simplified tax, withholding the tax at source of payment in accordance with Articles 150.1.2 and 1501.1 of this Code - not later than on 31st January of the year following the reporting year;
150.3.3.3. excluding VAT payers and payers of the simplified tax, other taxpayers withholding the tax at source of payment in accordance with Articles 150.1.1 and 150.1.2 of this Code - not later than on 20th of next month after the end of the quarter.
150.3-1. Having calculated the sum of the simplified tax in accordance with the requirements of Articles 220.8 and 220.8-1 of this Code, the notary is obliged to transfer it to the state budget within 1 (one) business day and provide to the tax authorities a declaration in the form, prescribed by the relevant executive authority, up to 20^th day of the month following the reporting month.
150.3-2. The persons referred to in Article 150.1.10 of this Code are required to calculate the tax in accordance with Article 101.5 of this Code, to transfer calculated tax to the state budget and to submit to the tax authority the declaration in the form prescribed by the relevant executive authority up to 20^th day of the month following the reporting month.
150.4. The tax agent shall withhold the tax from the taxpayer at his place of employment. If the taxpayer is not obliged to submit the return, then it shall be considered as the entire amount of income tax. Should taxpayer not to use rights granted by Article 149.5 of this Code, the withheld tax shall be considered the complete amount of income tax.