{"id":4040,"date":"2024-07-05T18:15:40","date_gmt":"2024-07-05T14:15:40","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=4040"},"modified":"2024-07-07T18:19:24","modified_gmt":"2024-07-07T14:19:24","slug":"opening-accounts-to-taxpayers","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/en\/vergi-odeyicilerine-hesablarin-acilmasi\/","title":{"rendered":"Opening accounts for taxpayers"},"content":{"rendered":"

Taxpayers should contact bankers to open an account after tax registration. Persons conducting banking operations shall mean credit and electronic money organizations with the right to open and maintain bank and other payment accounts, and the national operator of postal communications. After the application, bankers open accounts for taxpayers. Then, they send the information to the tax authority electronically within 1 working day from the date of opening the account for the registration of the opened accounts in the tax authority. When opening an account, the circumstances that justify refusal to open an account by law should be taken into account.<\/p>\n

The process of registering an opened account takes place automatically by the tax authority in real time based on the received information. A registration notice is sent to the persons conducting banking transactions. <\/em>B<\/em>carrying out expense transactions on the account by the persons conducting the ank transaction <\/em>q<\/em>the date on which the registration notice is entered<\/em>k <\/em>is prohibited.<\/em><\/p>\n

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Cases in which an order is sent along with a notice <\/strong><\/h4>\n

In addition to the notification of account registration by the tax authority in the following cases, of the Tax Code<\/a> According to the corresponding article, the order is also sent:<\/em><\/p>\n