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of July 30, 2024 No. 369
About introduction of amendments to some resolutions of the Cabinet of Ministers of the Azerbaijan Republic and cancellation of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 55 of March 1, 2001 "About approval of Rules of calculation of profit (income) in cases of impossibility of direct determination of the profit (income) got by the taxpayer" in connection with adoption of law of the Azerbaijan Republic of December 5, 2023 No. 1033-VIQD "About introduction of amendments to the Tax Code of the Azerbaijan Republic"
For the purpose of ensuring implementation of the Law of the Azerbaijan Republic of December 5, 2023 "About introduction of amendments to the Tax Code of the Azerbaijan Republic" the Cabinet of Ministers of the Azerbaijan Republic decides No. 1033-VIQD:
1. Make the following changes in approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 4, 2001 No. 4 (Collection of the Legislation of the Azerbaijan Republic, 2001, No. 1, Article 53 (volume I) "List of the documents determining the right to privileges in the taxation for physical persons in case of calculation of the tax withheld from the salary":
1.1. In the first paragraph of Item 1.5 after the word "combatants" to add words" (except for persons which received the status of shekhid)", and after the word "(husbands)" to add the word "and their children";
1.2. After the word of "fighters" in paragraph one of Item 1.10 to add with words "(except for persons which received the status of shekhid)";
1.3. Cancel Item 1.11;
1.4. Exclude words his "family" from the first paragraph of Item 1.16.
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