Bank Of Baku

Azerbaijan to limit number of amended tax declarations

Azerbaijan to limit number of amended tax declarations
# 05 November 2026 12:00 (UTC +04:00)

Azerbaijan will introduce a limit on the number of amended tax declarations, APA reports.

This is reflected in a proposed amendment to the Tax Code.

According to the draft, it is proposed to allow taxpayers to submit amended tax declarations only three times during a reporting period (five times for large businesses). After reaching this limit, taxpayers will be able to submit further amended declarations for the relevant reporting period only after the tax authority has reviewed the corresponding declaration through a desk tax audit.

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