of August 22, 2002 No. 13/13-25/1954-2310
To the minister of taxes of the Nakhchivan Autonomous Republic,
to heads of the department of work with large taxpayers and the companies with special tax regime under the Ministry of taxes, Head department of taxes of the city of Baku and territorial administrations of taxes
About Rules of determination of the amount of the tax paid by editions from the profit got from annual sales of products of mass media (except for advertizing revenues), and annual payment of these means to editions from the government budget within three years
The resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 09, 2002 No. 127 approves "Rules of determination of the amount of the tax paid by editions from the profit got from annual sales of products of mass media (except for advertizing revenues), and annual payment of these means to editions from the government budget within three years": With respect thereto the Ministry of taxes reports the following:
According to "Rules of determination of the amount of the tax paid by editions from the profit got from annual sales of products of mass media (except for advertizing revenues), and annual payment of these means to editions from the government budget within three years" the tax paid by editions from the profit got from annual sales of products of mass media (except for advertizing revenues), is understood as the tax paid by editions from the profit got from such activities only for 2001 (except for advertizing revenues).
For the tax refund paid from the profit got from annual sales of products of mass media in 2001 (except for advertizing revenues), the editorial offices shall file till September 15, 2002 petition in tax authority in the place of accounting as the taxpayer. The identification taxpayer number (ITN), bank details, tax amount, paid by edition for 2001 from the profit got from annual sales of products of mass media (except for advertizing revenues), and payment dates shall be specified in the statement.
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