LAW OF THE AZERBAIJAN REPUBLIC

of May 3, 2019 No. 1584-VQD

About modification of the Civil code of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the Housing code of the Azerbaijan Republic and the Customs code of the Azerbaijan Republic

Being guided by Items 10, of 11, of 15, 25 and 27 parts I of article 94 of the Constitution of the Azerbaijan Republic, in connection with execution of the Law of the Azerbaijan Republic "About introduction of amendments to the Law of the Azerbaijan Republic "About financial accounting" of May 4, 2018 the Majlis of the Azerbaijan Republic decides Millie's No. 1140-VQD:

Article 1

In the Civil code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 4 (book I), Article 250, No. 5, Article 323; 2002, No. 12, Article 709; 2003, No. 8, Article 420; 2004, No. 3, Article 123, No. 5, Article 318, No. 6, Article 415, No. 10, Article 761, No. 11, Article 901; 2005, No. 2, Article 61, No. 6, Article 466, No. 8, Articles 684, 692, 693, No. 11, Article 996, No. 12, Article 1085; 2006, No. 2, Article 68, No. 3, Article 225, No. 5, Article 387, No. 6, Article 478, No. 8, Article 657, No. 12, Article 1005; 2007, No. 2, Article 80, No. 6, Article 560, No. 8, Article 745, No. 10, Article 937, No. 11, Article 1053, No. 12, Articles 1215, 1219; 2008, No. 3, Article 145, No. 6, Article 456, No. 7, Article 602, No. 12, Article 1049; 2009, No. 2, Article 47, No. 5, Article 295, No. 6, Article 404, No. 7, Article 517; 2010, No. 2, Article 75, No. 3, Article 171, No. 4, Articles 265, 266, 276; 2011, No. 2, Article 71, No. 7, Article 586, No. 8, Article 750, No. 12, Articles 1073, 1102; 2012, No. 1, Article 5, No. 5, Article 403, No. 6, Article 498; 2013, No. 1, Article 15, No. 6, Article 620, No. 11, Article 1280, No. 12, Articles 1469, 1478; 2014, No. 2, Article 96, No. 7, Article 768; 2015, No. 3, Article 254, No. 5, Article 512, No. 7, Article 814, No. 10, Article 1093; 2016, No. 1, article 26, No. 2 (book I), Articles 186, 204, No. 3, Article 401, No. 4, Articles 640, 646, No. 6, Article 1005, No. 7, Article 1248, No. 12, Articles 1998, 2018; 2017, No. 2, Articles 151, 153; No. 4, Article 524, No. 5, Articles 703, 735, No. 6, Article 1035, No. 11, article 1953, No. 12 (book I), Articles 2210, 2234, 2239; 2018, No. 2, Article 142, No. 4, Article 650, No. 5, Articles 845, 851, No. 11, 2212, No. 12 (book I), Article 2467, 2518, 2526, 2533; 2019, No. 1, of Article 23, of 50) to make the following changes:

1.1. in the second offer of Article 90.5 of the word of "accounting report" shall be replaced with words "financial statements";

1.2. in Articles 91.3. 91-3.5 and 111.3.4 words of "balance sheet" shall be replaced with words 3, "financial statements";

1.3. in the first offer of Article 91.4 after the word of "society" to add with words "(except for subjects of micro and small business)" and in the first and second offers of the specified Article to replace the word of "report" with the word of "reports";

1.4. in Article 99.2 of the word "balance sheet" shall be replaced with words "financial statements (except for subjects of micro and small business)";

1.5. in Article 106-1.3.2 and the third offer of Article 112.1 of the word "balance sheet" shall be replaced with words "financial statements";

1.6. in Article 107.1.4 of the word of "balance sheets, profits and loss accounts" shall be replaced with words "financial statements";

1.7. in the first offer of Article 107.6 shall be replaced with words the word of "report" "reports".

Article 2

In the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (book I), Article 583; 2001, No. 7, Article 454, No. 9, Article 576, No. 12, Article 734; 2002, No. 5, Article 249, No. 12, Article 707; 2003, No. 8, article 425, No. 12 (book I), Article 671; 2004, No. 1, Article 1, No. 11, Article 887, No. 12, Article 980; 2005, No. 2, Article 61, No. 8, Article 688, No. 12, Article 1081; 2006, No. 12, Articles 1005, 1026; 2007, No. 1, Article 4, No. 6, Article 597, No. 8, Article 745, No. 11, Article 1053, No. 12, Article 1192; 2008, No. 7, Article 602, No. 11, Article 960; 2009, No. 7, Article 506; 2011, No. 1, Article 14, No. 7, Articles 588, 603, No. 12, Article 1115; 2012, No. 6, Articles 500, 513, No. 7, Article 652, No. 9, Article 841, No. 12, Article 1226; 2013, No. 2, Article 91, No. 4, Article 366, No. 11, Article 1278, No. 12, Articles 1483, 1486, 1495; 2014, No. 2, Articles 94, 98, No. 6, Article 608, No. 7, Article 770, No. 8, Article 957, No. 10, Article 1158, No. 12, Article 1525; 2015, No. 1, Article 11, No. 12, Article 1433; 2016, No. 2 (book I), Article 207, No. 3, Articles 396, 402, No. 5, Article 848, No. 6, Articles 973, 974, 1015, No. 7, Article 1245, No. 10, Article 1603, No. 11, Articles 1752, 1792, 1793, No. 12, Articles 2001, 2037, 2046; 2017, No. 2, Article 146, No. 5, Articles 695, 723, 737, No. 6, Article 1055, No. 7, Article 1304, No. 8, article 1509, No. 12 (book I), Articles 2219, 2251, 2270; 2018, No. 2, Article 149, No. 5, Article 863, No. 6, article 1193, No. 7 (book I), Articles 1414, 1427, No. 10, Article 1962, No. 11, Articles 2186, 2210, No. 12 (book I), Article 2498, 2509; 2019, No. 1, Article 30; The Law of the Azerbaijan Republic of March 29, 2019 No. 1542-VQD) to make the following changes:

2.1. in Articles 16.1.7 and 67.1 (in the third case) after the word "accounting" to add with words of "accounting";

2.2. add with Article 24.0.1-2 of the following content:

"24.0.1-2. exercise the state supervision in the field of financial accounting in the cases established by the Law of the Azerbaijan Republic "About financial accounting";";

2.3. in Article 34.7 "accounting" to replace the word with the word "financial".

Article 3

Article 128.0.7 of the Housing code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2009, No. 8, Article 612; 2011, No. 12, Article 1108; 2012, No. 6, Article 501; 2017, No. 5, Article 732, No. 7, Article 1298, No. 11, Article 2190; 1, Article 14, No. 3, Article 368) to state 2019, to No. in the following edition:

"128.0.7. maintaining participant list of society, clerical work, financial accounting and creation of financial statements;".

Article 4

In Article 70.2 of the Customs code (Collection of the legislation of the Azerbaijan Republic, 2011, No. 9, Article 787; 2014, No. 10, Article 1155, No. 11, Article 1368; 2016, No. 11, Article 1791; 2017, No. 3, Article 339, No. 7, Article 1303, No. 8, Article 1510; 2018, No. 1, Article 30, No. 11, article 2211, No. 12 (book I), Article 2521; No. 1, Article 30) after the word "accounting" to add 2019, with the word of "accounting".

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