180 likes | 485 Vues
Ministry of Taxation of the Republic of Azerbaijan . May 4 of 2011 . The Republic of Azerbaijan . Taxation and provision of incentives for entrepreneurial activities in the Republic of Azerbaijan . The Republic of Azerbaijan . Population: 9 .1 million . Т territory: 86.600 к m 2
E N D
Ministry of Taxation of the Republic of Azerbaijan May 4 of 2011
The Republic of Azerbaijan Taxation and provision of incentives for entrepreneurial activities in the Republic of Azerbaijan
The Republic of Azerbaijan Population: 9.1 million. Тterritory:86.600 кm2 GDP: 2010 = 35.4 billion EURO GDP growth rate - 5,0% Budget for 2011: а) Income – 9,7 billion EURO b) Expenditures –10,0 billion EURO
Dynamics of revision of VAT • 1992 - 28% • 1993 - 2000 - 20% • 2000 - 2010 - 18%
Dynamics of revision of income tax rates • 1992 - 1996 – 35% 2003 – 25% • 1997 - 1998 – 32% 2004 - 2005 - 24% • 1999 – 30% 2006 – 2009– 22% • 2000 - 2002 – 27% 2010 – 20%
Dynamics of revision of personal income tax rates • 1992 - 1995 – 12-55% • 1996 - 1999 – 12-40% • 2000 - 2003 – 12-35% • 2004 - 2009 – 12-30% • 2010 – 14-30%
Information on taxpayers • Total number of taxpayers – 375 466 (11603 VAT taxpayers), out of them: • Legal persons – 67140 (10076 VAT payers) • Natural persons – 308326 (1 527 VAT payers)
Main achievements of tax administration in the sphere of provision of incentives for taxpayers • Introduction of automated tax information system (AVİS) for automation of all functions related to tax administration • Introduction of online services (e-services, electronic filing of tax returns, unified account for VAT, electronic tax invoicing) • Registration of legal persons on the basis of single window principle • Improvement of services rendered to taxpayers
Services rendered to taxpayers • Call Center • website • Тterminals for provision of services to taxpayers • Training for youth
call center was established in Baku in 2003 • From 2006 this service covered whole territory of the country • From September of 2009 call center was also established in the Ministry of Economic Development (195-2) Call Center: 195
Free call center • services of call center 195 are rendered to taxpayers with the purpose of provision of information related to taxation. All requests are referred for processing to information department of the call center. • free call centers are covering the whole territory of the country • The call center received 236 thousand calls in 2010
Terminals for provision of services to taxpayers 25 Тterminals
2003: 200 questions 2004: 516 questions 2005: 1297 questions 2006: 1774 questions 2007: 1895 questions 2008: 2652 questions 2009: 2518 questions 2010: 2464questions www.taxes.gov.az Interactive communication with taxpayers
Website • Website (www.taxes.gov.az)is functioning from 2002 • Information is published in 3 languages : Azerbaijanian, Russian and English • Structure of the website: “legislation, declarations, single window, Q and A, statistics, Tax Code, tax and children, call center 195 , press center, international relations, PSA protocols and etc.
Thank you for attention !!! www.taxes.gov.az www.e-taxes.gov.az