Under the leadership of the President of the Republic of Azerbaijan, Commander-in-Chief of the Armed Forces Mr. Ilham Aliyev, measures are underway to rapidly integrate the liberated lands into the national economy by the glorious Azerbaijani Army, and revive the entrepreneurship in these areas.

Provision of sustainable economic activities and sustainable settlement of people in these territories are among the top priorities of the First State Program on the Great Return to the liberated territories of the Republic of Azerbaijan, approved by the relevant Decree of the head of state.

Numerous services were to be rendered to the people residing in the liberated territories as a result of the counterterrorism operations, state institutions, contractor organizations, and their personnel. In this regard, it is planned to restore the activities of some enterprises and facilities   (fast food, doner, etc.), teahouse, barber and beauty salon, tailor and cobbler, locksmith, plumbing and electrical services, household and electrical appliance repair service point) in trade, public catering, household services and other areas. Therefore, cooperation is offered to micro business entities (up to 10 employees and annual turnover of up to 200,000 manats) that meet the requirements mentioned below. Requirements for applicants include:

• Being able to start as soon as possible;

• Experience in the relevant field;

• Absence of tax arrears, other obligations to the State Social Protection Fund (SSPF) and state budget.

• Quota based employment of persons proposed by the State Employment Agency under the Ministry of Labor and Social Protection of the Population;

Persons interested in providing services in the relevant field are encouraged to send the documents listed below to sahibkarqarabag@emlak.gov.az e-mail address by January 31, 2024 at 12:00 p.m:

• Copy of identity card;

• Copy of TIN;

• Letter of Reference from the State Tax Service under the Ministry of Economy regarding tax, SSPF  and other obligations to the state budget;

• Information on the relevant field of experience.

• A number of tax incentives and state support measures are provided for entrepreneurs who will operate in the liberated territories.

Tax benefits:

• Residents of the liberated territory are exempt from profit (income), property, land and simplified tax for 10 years as of January 1, 2023.

• The list of residents of the liberated territory registered for the purposes of VAT is exempt from VAT for 10 (ten) years from January 1, 2023 for the import of hardware, technological equipment and installations, as well as raw materials and materials according to the approved economic activity areas and goods nomenclatures. This exemption is granted on the basis of a properly approved verification document.

• Tax exemptions for production, including processing and extraction operations are applied to taxpayers registered for tax purposes in the liberated territory and performing this activity in those territories. This tax exemption applies to the incomes obtained from production, including processing or extraction operations, within the liberated territory or presented outside that territory, as well as the commodities exported from our country.

• Tax exemption is applied to natural persons and legal entities registered for tax purposes in the liberated territory and providing goods (works, services) to the residents of the liberated territory in wholesale trade, construction and services (except services provided to the population).

• Tax exemptions for tourism, retail trade, public catering and other public services are applied to taxpayers who are registered for tax purposes in the liberated territory and who operate in those territories.

• The above-mentioned tax exemptions are also applicable to the non-sale income of the resident of the liberated territory regarding his/her activities in that territory.

• Natural person consumers would receive a refund of 30% of the VAT paid in cashless transactions and 5% of the VAT paid in cash for overnight and stay services (excluding other extra services) provided by hotels classified as accommodation facilities within liberated territories.

Financial assistance on salary co-financing:

• Should the employers recruit employees based on referrals from the State Employment Agency under the Ministry of Labor and Social Protection of the Population, their wages will be co-financed. 50% of the salary will be covered by the employer and 50% by the State Employment Agency.

Social benefits:

• If the place of work under the employment contract is located in the liberated territories, specialists are entitled to the benefits and privileges outlined in the legislation.

• Additional leave is awarded for 5 calendar days in the liberated territories.

 Social insurance benefits:

The following part of the mandatory state social insurance premium paid by insurers (insureds) not operating in the oil and gas fields in the non-state 

(excluding contractors operating in financial and motor vehicle transport, as well as providing goods (works and services) at the expense of the state budget (excluding resident contractors carrying out production activities in the liberated territory)) sector operating in the liberated territories of the Republic of Azerbaijan is subsidized at the expense of the state budget. Mandatory state social insurance fee paid by an insured person who is a salaried employee will be:

• From January 1, 2023 to January 1, 2026 - in the amount of 100 percent;

• From January 1, 2026 to January 1, 2029 - in the amount of 80 percent;

• From January 1, 2029 to January 1, 2031 - in the amount of 60 percent;

• From January 1, 2031 to January 1, 2033 – in the amount of 40 percent.

• For a period of 10 years, it is intended to reimburse 100 percent of the mandatory state social insurance premiums paid by natural persons (without employees), including taxpayers who obtain permanent receipts and badges of distinction.

 Public utility benefits:

• Pursuant to the legislation, financial assistance in the amount of 20 (twenty) percent of the funds paid for the use of public utilities (electricity, natural gas, water supply and wastewater discharge service) is paid to legal entities and natural persons who are not classified as risky taxpayers, as well as those registered in the tax records of the liberated territories and conducting activities to produce material goods in those territories, in accordance with domestic tariffs.

For more information: 012 311 01 60 (ext. 1206)

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