In this case, 50% of the VAT will be refunded.

In Azerbaijan, 50% of the VAT paid on theater performances, film screenings, museum visits and symphony orchestra concerts will be refunded.

This is reflected in the draft amendments to the Tax Code.

In addition, cinematographic enterprises and film producers registered in Azerbaijan and carrying out theaters, museums and symphony orchestras, as well as film production and dubbing, will be exempted from land tax for 5 years from January 1 of next year for the land they use for these activities.
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