Taxpayers who are objects of tax of this or that kind should submit tax obligation to the tax authority they are registered at, not later the period shown in the legislation. In case the day of accordance of the tax return (payment of the tax, as well) comes upon a non-working day, the tax return may be submitted the next work day. According to the present legislation people who should submit tax returns on various kinds of taxes were classified, as follows:

1. On income tax
The accounting period for income tax shall be determined on the basis of a calendar year.
Residents and non-residents, taxable income of which is generated from the Azerbaijani source and specified income of which is not taxed at the source of payment, natural persons-residents, obtaining profits from the outside of the Azerbaijan Republic, submit their tax return no later than March 31of the year following the accounting year. By that time making last calculations on annual income (considering present payments according to the article 151 of the Tax Code) natural persons pays the income tax to the state budget.
In the event that taxpayer ceases his/its ownership activity in the Republic of Azerbaijan, he/it shall submit the return, covering the timeframe from the beginning of tax year until the day of entrepreneurial activity cessation by the taxpayer, to tax authorities, within 30 days
A natural person who is not required to file a declaration may file a declaration claiming recalculation of tax and refund of resources

2. On profit tax
The accounting period for profit tax shall be determined on the basis of a calendar year.
Resident and non-resident enterprises with permanent establishment in the Republic of Azerbaijan, taxable income of which is generated from the Azerbaijani source and specified income of which is not taxed at the source of payment, submit their tax return no later than March 31 of the following year.
By that time making last calculations on annual income (considering present payments according to the Article 151 of the Tax Code in the accounting year) taxpayers pays the profit tax to the state budget and submit the becoming return to this organ.
Enterprises and organizations, which are owned by municipalities, shall pay taxes to local (municipal) budget.
Legal entity that is a taxpayer shall give to the tax authority the declaration from the date of it’s liquidation,  and if this date is not shown for the permanent representation of non-resident, within 30 days upon the date of legalization of the decision by representation of the Azerbaijan Republic in foreign states (consulates of other state representing the interests of the Azerbaijan Republic), covering the timeframe from the beginning of tax year until the day of entrepreneurial activity cessation by the taxpayer.

3. On value added tax 
The accounting period for value added tax shall be determined on the basis of a calendar month.
Legal entities and natural persons that are the payers of VAT,  and payers or non-payers of VAT (tax agents) who make payments to the non-residents  who perform work or provide a service in the territory of the Republic of Azerbaijan and have not been registered for VAT purposes, shall submit their VAT return to the tax authority for every accounting month not later than the 20th of month following the accounting period.   Taxpayers who are not payers of VAT, within 7 days since the payment of the calculated VAT has been made to the non-resident, and persons who are payers of VAT not later than the 20th of month following the accounting period, shall pay the VAT to the state budget.
In case of liquidation of  the payer of VAT (termination of his activity), the VAT return covering the timeframe from the beginning of counting month until the day of cessation shall be submitted to the tax authority within 30 days not later than the 20th   of the following month.

4. On excises 
The accounting period for excise shall be determined on the basis of а calendar month.
Enterprises and natural persons producing excise goods shall pay excise on taxable operations no later than 20th of the month following the accounting period and a return shall be submitted to the tax authority during this timeframe, and submit  the return to the tax authorities.
When excise goods are imported excise shall be collected under the procedure established for the collection of customs duties.
In case of liquidation of  the taxpayer (termination of his activity), the excise return covering the timeframe from the beginning of counting month until the day of cessation shall be submitted to the tax authority within 30 days not later than the 20th of the following month.

5. On property tax 
The accounting period for property tax shall be determined on the basis of a calendar year.
The enterprises that have assets that constitute a taxable base and  enterprises-non-residents, carrying out the business activity by permanent representation in the Azerbaijan Republic (only the average annual value of fixed assets connected with permanent representation) submit the property tax return no later than March 31st   of the year following the accounting year to the tax authority. By that time making last calculations on annual property tax (considering present payments according to the Article 201 of the Tax Code) natural persons pays the income tax to the state budget.

Legal entity that is a taxpayer shall give to the tax authority the declaration from the date of it’s liquidation, and if this date is not shown for the permanent representation of non-resident, within 30 days upon the date of legalization of the decision by representation of the Republic of Azerbaijan in foreign states (consulates of other state representing the interests of the Azerbaijan Republic), covering the timeframe from the beginning of tax year until the day of entrepreneurial activity cessation by the taxpayer.
Natural persons do not submit property tax return.
Municipalities shall submit tax payment notifications to natural person not later than August 1, natural persons shall pay the annual tax amounts for current year, in equal portions, from August 15 of this year and before November 15 to the local (municipal) budget.
If the property tax was not paid by the previous owner, it shall be paid the owner of this property by the established date.

6. On tax on land
The accounting period for tax on land shall be determined on the basis of a calendar year.
Enterprises that have land spots in ownership and in use in the territory of the Republic of Azerbaijan, shall annually calculate tax on land on the basis of the sizes of the land spot and the tax rates, and submit such tax returns to tax authorities not later than May 15 of each year
Natural persons do not submit tax on land return – municipalities shall calculate tax on land on natural persons annually before July 1, and submit the payment notifications not later than August 1.
Calculated amount of annual tax on land shall be paid, in equal portions, before August 15 and November 15 to the state budget by the legal entities, and to the local (municipal) by the natural persons. 
If the land tax was not paid by previous owner of the land, it shall be paid by the new owner of land plot by the date established above.

7. On the taxes to the road fund
The accounting period for tax on land shall be determined on the basis of a calendar year.
Tax for motor transport means of foreign states, is deducted by customs authorities in the entrance of these motor transport means to the customs territory of the Republic of Azerbaijan and within one banking day is transferred to the state budget.
Resident legal entities, who own or use motor transport means on the territory of the Republic of Azerbaijan by the end of calendar year, shall submit to the tax authority the annual declaration on road tax no later than by March 31 of the year following the reporting year and transfer the calculated tax until this period to the state budget.
Natural persons, who own or use motor transport means on the territory of the Republic of Azerbaijan do not submit the road tax return. They pay the road tax to the state budget during the technical check of automobiles.
In the event of non-submission of documents, verifying the payment of annual road tax registration, re-registration and technical check of motor transport by the relevant executive power authority, which implements the state registration of motor transport means, is not implemented.

8. On mining tax
The accounting period for mining shall be determined on the basis of a calendar month.
Natural persons and enterprises extracting the minerals from subsurface strata of the earth on the territory of the Republic of Azerbaijan (including Caspian sea (lake) sector belonging to the Azerbaijan Republic) shall pay the mining tax after the extraction of a product on a monthly basis on no later than 20th  day of the month following the accounting month.
According to the Article 217.5 of the Tax Code, mining tax on construction materials of the local importance shall be paid to the local (municipal) budget and a mining tax return is submitted to the municipalities.

9. On simplified tax 
The accounting period for simplified tax shall be determined on the basis of a quarter.
In the limits of entrepreneur activity involved in presenting goods (work and services) legal entities that were registered as payers of the simplified tax and natural persons involved in entrepreneur activity without creation of legal entity (excluding persons mentioned in the Article 218.1.1 of the Tax Code)  shall, no later than the 20th   day of each month following the reporting quarter, submit to tax authorities the declaration on the amount of tax that shall be paid and make the tax payment to the state budget within same period.
Taxpayers, engaged in passenger and cargo transportation by automobile transport in the territory of the Republic of Azerbaijan do not submit to tax authorities the declaration on their operations, unless otherwise is stipulated under the legislation.
Persons, implementing passenger and cargo transportation by automobile transport, shall by the end of calendar month obtain in the relevant executive authority for following month (months) for each transport the «Distinction Sign» The «Distinction Sign» issued no later than within two business days upon the taxpayer’s written application to the Ministry of Transport.
To the application of taxpayer for obtaining of the «Distinction Sign» shall be attached the bank payment document, verifying the payment of simplified tax for this activity. Persons shall be given «a Distinction Sign» after they have fully paid the calculated tax amount to the State Budget, and taxes paid shall neither be returned to them nor replaced with taxes for the next month, regardless of whether they were actually carried out such activities or not in that month.
In case of change of the owner or user of the vehicle, taxes paid for the next months by the previous owner or user for that vehicle shall be taken into consideration and official re-registration of the «Distinction sign» confirming payment of taxes shall not be required.
Persons engaged in residential housing construction, shall calculate the simplified tax for each construction site in the quarter when the construction has commenced, no later than 20th  of following month of the quarter shall submit the declaration to the tax authority.
Taxpayers engaged in this activity independent of their place of registration as taxpayers, shall pay the simplified tax calculated according to the mentioned   for the territory where actual operations are taking place on construction of residential housing (place (zone) of location of construction site) way, to state budget in equal portions at the rate of 12.5 percent no later than by 20th of the month following the quarter, until fulfilment of all obligations.

On taxes withheld at the source of payment, including related to employment
The accounting period for simplified tax shall be determined on the basis of a quarter.
Physical entrepreneurs and legal entities withholding tax at the source of payment, giving payments to employees and payments shown in the Article 150.1.3.-151.7 of the Tax Code shall be obliged to withhold tax at the source of payment..
Income tax is calculated from monthly income of natural persons income related to employment and the calculated tax shall be transferred to the state budget not later the 20th of next month..
When giving payments shown in the articles 150.1.3 - 151.7of the Tax Code, tax is withheld from this payment and the withheld tax shall be transferred to the state budget no later than 20th of following month of the quarter.
Return on tax withheld at the source of payment and return on tax withheld at the source of payment related to employment   shall be submitted no later than 20th day of the month following the accounting quarter to the tax authorities.

On export tax
The accounting period for declaration on payment to the state budget of difference between the sale (contract) prices of goods with regulated prices produced in Azerbaijan (after deducting export expenditures) and wholesale prices inside the republic, shall be determined on the basis of a calendar month. The payments on this difference in prices shall be paid no later than 20th  day of the month following the accounting month and a becoming declaration shall be submitted to the tax authorities in the same period.

On state duty
The accounting period for state duty shall be determined on the basis of a quarter.
When a state duty for notary actions is accepted by the public notary, within two banking days, state duty accepted for consul activities taken in diplomatic representations of the Republic of Azerbaijan within one month, other state duties within one banking day after being withheld, shall be transferred to the state budget.  Persons withholding the state duty shall submit the declaration on withheld of the state duty to the tax authority no later than 20th day of the month following the accounting month.