KPMG Legislative Update - April, 2017 | Special Issue | KPMG | AZ

Legislative Update Newsletter - April, 2017 | Special Issue

KPMG Legislative Update - April, 2017 | Special Issue

Overview of recent changes in the Azerbaijani legislation that could materially impact your business.

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In this issue:

Rules on accounting of income and expenditures in the field of public catering and retail trade for tax purposes have been approved.

Document: Rules “On accounting of income and expenditures in the field of public catering for tax purposes” and Rules “On accounting of income and expenditures in the field of retail trade for tax purposes”.

Date of signing: 19 April 2017

Commentary: Rules regulate various issues, including accounting of income and expenditures, documentation of the receipts of goods, documentation of the realization of goods, determination of income and expenditures of taxpayers, determination of the remaining amount of goods in the stocks of taxpayers in the field of public catering and retail trade.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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