PRESIDENTIAL DECREE OF THE AZERBAIJAN REPUBLIC

of December 25, 2019 No. 902

About application of the Law of the Azerbaijan Republic "About modification of the Tax Code of the Azerbaijan Republic and the regulation of number of questions connected using this Law" of November 29, 2019 No. 1704-VQD

Being guided by Items 19 and 32 of article 109 of the Constitution of the Azerbaijan Republic, for the purpose of ensuring application of the Law of the Azerbaijan Republic "About modification of the Tax Code of the Azerbaijan Republic" of November 29, 2019 it in force I decide No. 1704-VQD in connection with the introduction:

1. To the Cabinet of Ministers of the Azerbaijan Republic:

1.1. in three-months time:

1.1.1. prepare and provide to the President of the Azerbaijan Republic offers on reduction of the laws of the Azerbaijan Republic and acts of the President of the Azerbaijan Republic to compliance with the Law of the Azerbaijan Republic "About modification of the Tax Code of the Azerbaijan Republic";

1.1.2. prepare and provide to the President of the Azerbaijan Republic based on offers of the State Committee on Urban Planning and Architecture of the Azerbaijan Republic, the Ministry of Finance of the Azerbaijan Republic and the Ministry of Economics of the Azerbaijan Republic offers on the regulatory legal acts determining the legal basis of the part of the buildings which are under construction persons who are engaged in activities for construction of buildings rather allocated to the state;

1.1.3. prepare and provide to the President of the Azerbaijan Republic according to article 164.1.48 of the Tax Code of the Azerbaijan Republic offers on the list of public legal entities, tax-exempt on value added for performance of works and rendering services at the expense of the funds allocated from the government budget;

1.1.4. develop and provide to the President of the Azerbaijan Republic according to article 165.6 of this Code the project of conditions and procedure for the VAT return paid for the residential and non-residential premises purchased via bank transfer by the consumers who are physical persons from persons who are engaged in activities for construction of buildings in the territory of the Azerbaijan Republic;

1.1.5. determine according to article 13.2.82 of the Tax Code about criteria of the risk taxpayer, including risk transactions and inform on it the President of the Azerbaijan Republic;

1.1.6. approve  single form of electronic delivery notes invoices according to articles 71-1.3 and 71-1.4 of this Code and inform on it the President of the Azerbaijan Republic;

1.1.7. approve according to article 71-2.2 of this Code form, procedure for implementation, accounting and use of the electronic act of purchase and to inform on it the President of the Azerbaijan Republic;

1.1.8. approve according to the second offer of article 194.1 of this Code the ordering procedure on preparation of excise stamps, their sale and conducting their accounting and to inform on it the President of the Azerbaijan Republic;

1.1.9. provide reduction of regulatory legal acts of the Cabinet of Ministers of the Azerbaijan Republic in compliance with this Law and inform on it the President of the Azerbaijan Republic;

1.2. check reduction of regulatory legal acts of the central executive bodies in compliance with the Law of the Azerbaijan Republic "About modification of the Tax Code of the Azerbaijan Republic" and in five-months time to inform the President of the Azerbaijan Republic on execution;

1.3. resolve other issues following from this Law.

2. Determine that:

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