"A Round table" on improvement of the base of collection of tax calculations and payment of taxes by corporations and individuals was held in the Supreme Court on April 27, 2012. The meeting was attended by judges of the Administrative-Economical Board of the Supreme Court, the Administrative-Economical Board of Baku and Sumgait Courts of Appeal, Courts of Appeal of Sheki, Shirvan, Administrative-Economical Courts, as well as senior officials of the tax service of the Ministry of Taxes.
Emphasizing the importance of the meeting, Chairman of the Administrative-Economical Board of the Supreme Court Mr. Mirzoyev said that Azerbaijan had a base of tax legislation which meets the current standards and successfully serves to the economic development of the country. Protection the economic interests of the people and government in this area is a key objective of every citizen.
First Deputy Minister of Taxes, State third-degree tax advisor Natig Amirov noted in his speech that the Tax Code of the Azerbaijan Republic established the equal economic conditions for the taxpayers and did not permit discrimination between taxpayers. As the result of improvement of legislation level of tax on profits of legal persons and individual entrepreneurs was co-ordinated, the tax rate became equal for resident and nonresident taxpayers; it is the main factor to determine investments. Natig Amirov said that such meetings will help to eliminate problems arising from the application of law.
Speakers focused on the legal opinions related with the calculation and payment of taxes by legal and natural persons. A lot of analyzes were made in that regard. Judges gave the answers to the questions of members of the "Round Table" and expressed their views and suggestions on tax policy which is carried out in our country.
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