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LAW OF THE AZERBAIJAN REPUBLIC

of October 8, 2024 No. 44-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About social insurance" and "About medical insurance"

Millie Majlis of the Azerbaijan Republic, being guided by Items 15 and 27 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. In the Tax code of the Azerbaijan Republic (Collection of Legal acts of the Azerbaijan Republic, 2000, No. 8 (the book I), Article 583 (volume I); 2024, No. 2, Article 138, No. 4, article 365, No. 5 (the book I), article 498, No. 6 (the book I), Articles 630, of 638, the laws of the Azerbaijan Republic No. 1186-VIQD of May 24, 2024, No. 1192-VIQD and No. 1195-VIQD of June 28, 2024) to make the following changes:

1.1. To exclude the words "or load" from Article 58.2;

1.2. Under Article 221.4.7:

1.2.1. from the first offer of the first part to exclude the words "and load";

1.2.2. from the first offer of the second part to exclude words" (except the taxpayers performing cargo transportation)";

1.2.3. cancel the fourth part.

Article 2. In the Law of the Azerbaijan Republic "About social insurance" (Collection of Legal acts of the Azerbaijan Republic, 1997, No. 5, Article 348 (volume I); 2024, No. 5 (the book I), Article 498, No. 6 (the book I), Article 630) to make the following changes:

2.1. Under Article 14.5:

2.1.1. Article 14.5.1 in paragraph one before the word "entrepreneurship" to add with the words "except for article 14.5.7 of this Law", and after the word "till January 1, 2026" to add with the words "till January 1, 2026";

2.1.2. After the word "for" in Article 14.5.1-1 to add with the words "till January 1, 2026";

2.1.3. To exclude the words "and load" from Article 14.5.1-1.10;

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