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About "KOB Klaster"
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AZƏRBAYCAN RESPUBLİKASI VERGİLƏR NAZİRLİYİNİN KOLLEGİYASININ “KOB klaster şirkəti”nin meyarları”nın təsdiq edilməsi barədə № 1917050000007900 qərar
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The Tax Code of the Republic of Azerbaijan envisages the following tax privileges for SMB Cluster companies and SMB Cluster participants:
Within a period of 7 years from the date of registration in the SMB Cluster Register, a company of SMB Cluster shall be exempt from the following taxes:
- income tax;
- land tax;
- property tax;
- based on the relevant confirming certificate of the Small and Medium Business Development Agency of the Republic of Azerbaijan, the imported technical/technological manufacturing and/or processing equipment and units shall be exempt from VAT.
On the basis of the individual entrepreneur’s contract concluded with the SMB cluster company, a part of the profit (income) from the goods (works, services) provided by the individual entrepreneur - a participant of the SMB cluster (legal entity) - directed to capital expenditure is exempt from income tax
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