of October 5, 2017 No. 1620
About modification in "The rule of the value added tax return paid for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic for non-productive or commercial purposes", approved by the Presidential decree of the Azerbaijan Republic No. 985 of July 12, 2016
Being guided by Item 32 of article 109 of the Constitution of the Azerbaijan Republic, in connection with application of the Law of the Azerbaijan Republic of December 16, 2016 "About introduction of amendments to the Tax Code of the Azerbaijan Republic" I decide No. 454-VQD:
In the third offer of Item 5.3 "Procedure for the value added tax return for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic not intended for production or commercial purposes" approved by the Presidential decree of the Azerbaijan Republic No. 985 of July 12, 2016 (Collection of the legislation of the Azerbaijan Republic, 2016, No. 7, Article 1256; No. 1, Article 48, No. 6, Article 1073) the word "form" shall be replaced with words 2017, "the single form" and at the end to add with the words "according to article 176.2-1 of the Tax Code".
President of the Azerbaijan Republic
Ilham Aliyev
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