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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 27, 2006 No. 89

About approval of Rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign states by diplomatic and consular representations, representative offices of the international organizations, and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families

(as amended on 27-03-2024)

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic of October 21, 2005 "About entering of amendments and changes into the Tax code of the Azerbaijan Republic" of December 16, 2005 the No. 330 Cabinet of Ministers of the Azerbaijan Republic decides No. 1028-IIGD:

1. Approve "Rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign states by diplomatic and consular representations, representative offices of the international organizations and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families" it (is applied).

2. Consider invalid item 4 of "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions", No. approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 48, and Items 3, of 4, of the 5th resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2003 No. 81 "About modification and amendments in the "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48".

3. This resolution becomes effective from the date of signing.

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of March 27, 2006 No. 89

Rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign states by diplomatic and consular representations, representative offices of the international organizations, and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families

1. General provisions

1.1. These rules determine rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign countries by diplomatic and consular representations, representative offices of the international organizations, and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families.

1.2. These rules belong to diplomatic and consular representations of foreign countries, representative offices of the international organizations, and also the administrative and technical staff of these representations including living together with them to members of their families accredited in the Azerbaijan Republic and registered in tax authorities for the purpose of return of excessively paid value added tax.

1.3. Rules do not extend to employees of diplomatic and consular representations of foreign countries, representative offices of the international organizations including living together with them the members of families who are citizens of the Azerbaijan Republic.

1.4. These rules extend to goods (services) acquired at the legal entities and physical persons which are payers of the simplified tax, and also performing types of activity, tax-exempt on value added, and performing sales of goods (services) according to system of the taxation concerning them without the value added tax.

2. Basic concepts

2.1. For the purpose of these rules the following concepts are used:

2.1.1. representation - diplomatic and consular representations of foreign countries, representative offices of the international organizations accredited in the Azerbaijan Republic;

2.1.2. workers and members of their families - the diplomatic and administrative and technical employees of diplomatic and consular representations of foreign countries, representative offices of the international organizations accredited in the Azerbaijan Republic having the corresponding status, including living with them members of their families;

2.1.3. withdrawals - application of the value added tax (or similar taxes) on zero (0) to rate (or releases) to certain types of goods and services;

2.1.4. restrictions - application zero (0) rates (or releases) the value added tax (or similar taxes) with restrictions for quantity and the amount of goods and services;

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