Resident
Any physical person meeting one of the following requirements:
- Presence in the territory of Azerbaijan during a calendar year for more than 182 days cumulatively
- Being abroad in public service of the Republic of Azerbaijan within a calendar year or during one calendar year
- In case if a physical person doesn’t spend more than 182 days in Azerbaijan and foreign country, than physical person will be considered resident of Azerbaijan Republic based on the below order of criterions:
- Permanent place of living
- Center of vital interests
- Usual place of living
- Citizenship of Azerbaijan Republic
Tax Code, Article 13.2.5.1
Any legal entity meeting one of the following requirements:
- It is established and conduct entrepreneurial activities in accordance Azerbaijan legislation
- It is managed in the Republic of Azerbaijan
Tax Code, Article 13.2.5.3
Permanent Establishment
Permanent estblishment of a non-resident legal or physical person is a place in Azerbaijan Republic where such a person directly or through an authorized representative performs entrepreneurial activity in whole or in part during 90 days cumulatively within 12 months.
Tax Code, Articles 19.1.
Registration of taxpayers
Taxpayer legal entities should get registered by their location (legal address).
Non-residents having income from the source in Azerbaijan Republic subject to taxation in Azerbaijan, which have not been taxed at the source of payment should get registered by the location of their income source.
Individual entrepreneurs and physical persons, due to file tax declarations based on the Tax Code’s provisions should get registered by their place of residence.
Private notaries should get registered at the places where they perform their activities.
Tax Code, Articles 16.1.2, 33.1