of May 7, 2012 No. 96
About approval of the Procedure for calculation of customs debt on the value added tax
For the purpose of ensuring execution of subitem 1.3.13 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:
1. Approve "Procedure for calculation of the amount of customs debt on the value added tax" it (is applied).
Prime Minister of the Azerbaijan Republic Artur RASI-ZADE
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 7, 2012, No. 96
1.1. These rules are prepared according to Article 242.5 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determine procedure for calculation of the amount of customs debt on the value added tax (further - the VAT).
1.2. The VAT for the goods imported on customs area of the Azerbaijan Republic and exported from this territory it is applied according to the Customs code and the Tax code.
1.3. Any interested person has the right to pay customs debt on the VAT.
1.4. The customs debt on the VAT is paid in national currency of the Azerbaijan Republic.
1.5. Recalculation of foreign currency in national currency of the Azerbaijan Republic is made at the Central Bank rate of the Azerbaijan Republic operating on the date of adoption of the declaration.
1.6. The customs debt on the VAT is paid to customs authority only by means of bank, mail or plastic card, and concerning the goods sent in the international mailings, the VAT is paid to operators of mail service by means of the means of payment established by the legislation.
2.1. Persons which provided the customs declaration to customs authorities of the Azerbaijan Republic, or person on behalf of which the customs declaration is provided are considered as payers of customs debt on the VAT.
2.2. In case of not observance of the requirements provided in the Customs code concerning use of goods and the order them, including about target use of the goods fully or partially exempted from customs payment according to the corresponding customs procedures, person obliged to fulfill requirements of the corresponding customs procedures is considered responsible for payment of the customs debt on the VAT added for these goods.
3.1. Calculation of customs debt on the VAT concerning imported goods begins from the date of crossing of customs border, concerning the exported goods - from the date of provision of the declaration on these goods, at the same time the tax rate operating this day is taken as basis.
3.3. The VAT amount is counted on the following formula:
VAT amount = (D + A + R) x V/100
where "D" - the customs value determined in case of customs clearance of goods; "A" - the excise tax; "R" - customs duties; "V" - effective tax rate.
4.1. The customs debt on the VAT is repaid before assurance of the customs declaration by customs authorities or along with assurance of the customs declaration.
4.2. For the goods which are not intended for dealing purposes payment of customs debt on the VAT is made along with their passing through customs border and assurance of the simplified declaration.
4.3. If the customs declaration was not submitted at the scheduled time, then payment due dates of customs debt on the VAT are estimated from the date of the expiration of fixed term of submission of the customs declaration.
4.4. In case of issue to the periodic declaration provided in Article 156.2 of the Customs code the debt shall be repaid within 15 (fifteen) days from the moment of representation of goods in the relevant customs authorities.
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