A seminar presentation on the legal base of municipalities to register taxpayers was held in the Tax Ministry on March 26. Administration bodies representatives were also present at the seminar. Ministry of Taxes has assumed the methodological leadership over the municipalities within the frames of the 2002 presidential decree on local taxes and payments, head of the Chief Department of the tax policy management and strategic studies of the Tax ministry, Akif Musayev told Trend.
Orders on methodical charging and payment of the local taxes, payment notifications and their composition rules, forms of natural resources and building materials tax and rules of their application were prepared in 2005.
There are 2734 municipalities in the country. However, they still do not have a single registering system, Musayev said. They do not have exact taxpayers database, tax base on local taxes and amounts of assigned and received taxes.
Two documents were created by the ministry to assign the single registering system- Rules of physical persons (taxpayers) registering and Rules registering the real estate of physical persons in the state budget. The head of the Municipalities Department in the Tax Ministry, Khafiz Mammedov, also noted about the third important document- declaration form for taxpayers in tourism, hotel and resort industries at the territories of the municipalities. They will have to report to the municipalities directly till the end of the coming month, which will increase the productivity of both taxpayers and municipalities.
Registering process is also modified by the coding procedure of taxes arriving to the local budgets. Each type of tax will consist of 6 symbols. Besides, each taxpayer will receive a code on the base of the municipality code which will be provided by the Ministry. Taxpayers will also receive a confirmation document and registers will be composed on that base in municipalities. Finances arriving to local budgets will also be registered. Mammedov has also mentioned that taxpayers will have to register within the 15 days period in case of the address change. Register liquidation might happen only in three cases- disappearance of the taxpayer, death or property loss.
Two meetings were held last year to clarify the documents worked out by the ministry for municipalities.