LAW OF THE AZERBAIJAN REPUBLIC

of November 29, 2019 No. 1704-VQD

About modification of the Tax code of the Azerbaijan Republic

Being guided by Item 15 of part 1 of article 94 of the Constitution of the Azerbaijan Republic, Millie DECIDES: Majlis of the Azerbaijan Republic

Article 1

Bring in the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (the 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, No. 4, Article 590; No. 5, Articles 796, 801, 804, 812, 814; No. 8, Articles 1364, 1373, 1378) following changes:

1.1. add to Article 1.4 after the word "fee" of the word", fee on compulsory medical insurance";

1.2. under Article 2:

1.2.1. add the third offer of the following content to Article 2.4-1:

"The tax releases and privileges encouraging business and investing activities cannot have individual character.";

1.2.2. add to Article 2.8 after the word "projects" of the word "and assessment of the tax releases and privileges provided in projects".

1.3.otmenit third paragraph of Article 3.6;

1.4. add to article 11 after the word "type" of the word "if other is not provided by this Code";

1.5. under Article 13.2:

1.5.1. state Article 13.2.10 in the following edition:

"13.2.10. Representation of goods - transfer of property on goods to other persons, including without limitation it, sale, exchange, donation of goods, payment in natural form of the salary and other payments in natural form, and also assignment of rights of property on the pledged goods to the pawnbroker or other person, alienation by persons who are engaged in activities for construction of buildings, residential and non-residential premises for the agreements signed with assurance of notarial procedure and also without assurance of notarial procedure and also according to the decision of general meeting of members of housing cooperative. The subsequent assurance of purchase and sale agreements on representation by persons who are engaged in activities for construction of buildings, residential and non-residential premises in notarial procedure with the same person is not considered taxable representation for the purposes of this Article."

1.5.2. add the third offer of the following content to the first paragraph of Article 13.2.12:

"In case of allocation from the buildings which are under construction persons who are engaged in activities for construction of buildings, residential and non-residential premises to the state, turnovers from representation of the residential and non-residential premises allocated to the state are not considered as the income, taxable.";

1.5.3. replace in Article 13.2.49-2 of the word "tax declaring" with the word "declaring" and add to this Article after the word "obligations" of the word", and also obligations on fees on compulsory national social insurance, unemployment insurance and compulsory medical insurance";

1.5.4. repeal Article 13.2.50;

1.5.5. remove from Article 13.2.62 of the word "or electronic tax invoice";

1.5.6. remove from Article 13.2.63 of the word "or electronic tax invoice";

1.5.7. replace at the end of Article 13.2.80 point with semicolon and add Article 13.2.81-13.2.83 of the following content:

"13.2.81. bestovarny transaction - the transactions found during measure of tax control, which are carried out for the purpose of concealment of other transaction and drawn up for the purpose of profit earning without the actual representation of goods, works and services;

13.2.82. the risk taxpayer - the person corresponding to criteria, the approved body (structure) established by relevant organ of the executive authority, including making bestovarny and (or) risk transactions. The decision that the taxpayer is risk taxpayer, and also on exception it from the list of risk taxpayers is accepted by the body (structure) established by relevant organ of the executive authority;

13.2.83. group of multinational companies - group of companies which includes two and more companies which are resident in the different countries or the company which is resident in one country and functioning in other country through permanent mission. This company, affiliated and dependent enterprises of this company, and also its branches and representations are implied by "the company entering into group of multinational companies".";

1.6. add Article 15.1.15-3 of the following content:

"15.1.15-3. demand from tax authorities on electronic and (or) papers the reconciliation statement in connection with the added, again added, paid and overpaid taxes, fees on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent, financial sanctions and administrative penalties.";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info