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of February 28, 2025 No. 144-VIIQD
About introduction of amendments to the Law of the Azerbaijan Republic "About social insurance" and the Tax code of the Azerbaijan Republic
Millie Majlis of the Azerbaijan Republic, being guided by Items 15 and 16 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:
Article 1. The law of the Azerbaijan Republic "About social insurance" (Collection of the legislation of the Azerbaijan Republic, 1997, No. 5, Article 348 (Volume I); 2024, No. 5 (book I), article 498, No. 6 (book I), Article 630, No. 11, Article 1182; the law of the Azerbaijan Republic of December 16, 2024 No. 101-VIIQD) and of December No. 110-Viiqd 27) at the end of the paragraph of twenty third sign of point to replace article 15 parts one with sign of semicolon and to add with the paragraph the twenty fourth the following content:
"income gained from sales of products of manual operation by persons with limited opportunities of health according to the procedure of electronic commerce via the official website of body (organization) established by relevant organ of the executive authority.".
Article 2. In the Tax code of the Azerbaijan Republic (Collection of the legislation 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 (book I), article 498, No. 6 (book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, Article 1182, No. 12 (book I), Article 1282; the laws of the Azerbaijan Republic of December 16, 2024 No. 98-viiqd and of December No. 110-viiqd 27) to make the following changes:
2.1. add Article 101.6-1 of the following content:
"101.6-1. The income of persons with limited opportunities is assessed with tax at the rate 2 percent without deduction of expenses from sales of products of manual operation according to the procedure of electronic commerce through the official site of body (organization) established by relevant organ of the executive authority.";
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