Who is considered a risky taxpayer?

According to the decision of the Cabinet of Ministers dated November 29, 2019, the criteria of risky taxpayers have been approved. Criteria of risky transactions:

1. When it is discovered that the electronic invoices submitted (sold) by taxpayers show different types of goods than the types of goods purchased or imported

For example: If the taxpayer presents (sells) goods different from the goods purchased on the basis of electronic invoice and import. That is, you are engaged in the sale of electrical goods, you bought goods with different names (through EQ and import), but the goods you bought do not include a TV. You sell If you sell a TV during

2. When it is discovered that taxpayers have provided goods in excess of the amount of goods they bought or imported (in relation to goods presented in excess amount)

For example: If a taxpayer has sold goods worth 20,000 AZN for 6 consecutive months, but purchased goods worth 5,000 AZN through electronic invoices and imports during the relevant period, then you are considered a risky taxpayer.

According to the decision, a taxpayer who meets at least one of the following operations is considered a risky taxpayer:

  • When the taxpayer is found to be conducting transactions without goods within the framework of tax control measures (according to example 1)
  • If the importer, producer or non-importer does not have a warehouse (including rented warehouse) or other business entity (facility) registered with the tax authority, or with the territory of the registered warehouse or other business entity (facility), import and or if the amount of goods obtained does not match (goods brought on order for other persons and delivered directly to customers (TIN if the customer is a tax payer, first name, surname, patronymic and FIN if the customer is a natural person) and the order for each customer except for the cases where information about the amount is submitted to the tax authority) For example: If there is no business entity (warehouse) to store the goods purchased on the basis of import or electronic invoice, or if it is not of the appropriate size, it is considered a risky taxpayer. If it can be located on an area of .100 sq.m. , it is considered a risky taxpayer even if it is a business entity (warehouse) with an area of 10 sq.m.
  • When goods acquired by the taxpayer that do not correspond to the type of activity (types of activity) (with the exception of office supplies, inventory and other similar assets acquired by the taxpayer for use in his economic activity) are found to be presented without documentation during tax control. For example: the taxpayer is engaged in consulting services. If he presents (sells) goods that he does not use during his activity - repair construction materials - without documentation, he is considered a risky taxpayer. In this case, office supplies and active fixed assets intended for use in his business activity are excluded.
  • The volume of goods imported or acquired by the taxpayer for the purpose of sales over the last 6 months (except for cases where the taxpayer is pre-ordered and delivered within the period specified in the contract (agreement), depending on the seasonal nature of the goods) for the relevant period if it exceeds at least 3 times its turnover (according to example 2)
  • A legal entity in which an individual who is a risky taxpayer is the head or founder of the executive body. For example: the legal person who is the head or founder of a taxpayer who is considered a risky taxpayer is also considered a risky taxpayer.
  • A legal entity founded by the head or founder of the executive body of a legal entity that is a risky taxpayer or is the head of an executive body. For example: other legal entities founded or headed by the head or founder of a legal entity that is a risky taxpayer are also considered risky taxpayers.
  • Individuals who are the head of the executive body of more than five legal entities and legal entities of which they are the head of the executive body. For example, individuals who are the head or founder of 6 or more legal entities are considered risky taxpayers.

According to the decision, what are the persons considered risky taxpayers deprived of?


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