Benefits will be extended to taxpayers who have obtained a startup certificate, APA reports.
This is reflected in the proposed amendments to the Tax Code discussed at today's plenary session of the Milli Majlis.
According to the draft, for taxpayers holding a startup certificate and residents of industrial and technology parks, during the first three years from the date the certificate is issued, if the total amount of debt arising from taxes assessed as a result of tax audits, compulsory state social insurance, mandatory health insurance and unemployment insurance contributions, interest, and applied financial sanctions does not exceed 50,000 manats, no order will be sent to a credit institution, electronic money institution, or a person conducting banking operations to freeze outgoing transactions on funds from the date a complaint is filed with a higher tax authority or a court until the date the decision on the complaint enters into legal force. The provisions of this article will not apply to persons considered risky taxpayers.
The draft law was put to a vote and adopted in the first reading.
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