On 29 March 2020, the Azerbaijan Ministry of Economy issues press release clarifying deadlines for submission of tax returns and other measures due to COVID-19 outbreak.
According to a decree of 25 March 2020, the period from 29 March to 3 April has been declared non-working days for a five-day working week, while the period from 26 March to 28 March and from 30 March to 4 April have been declared non-working days for a six-day working week.
Due to the declaration of non-working days, the deadline for submitting declarations on income tax and property of legal entities, personal income tax and payment of taxes was postponed to 6 April 2020.
Moreover, the Government of Azerbaijan has adopted a package which includes exemption of micro-enterprises from paying simplified tax for a certain period of time; exemption from income tax in a specific amount and for a specific term; value-added tax (VAT) exemption for some food and medicinal products, as well as the raw materials that are necessary for making such stuff.
