Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF THE AZERBAIJAN REPUBLIC

of June 21, 2025 No. 215-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic and the Law of the Azerbaijan Republic "About state registration and the state register of legal entities"

Millie Majlis of the Azerbaijan Republic, being guided by Items 1, 10 and 15 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. 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 (book II), Article 1345; 2025, No. 2, Article 96, No. 3, Article 214; Decrees of the Azerbaijan Republic of 27.07.2019 No. 11, article 1182, No. 12 (book I), Article 1282 (book II), Article 1345); The Laws No. 144-VIIQD of February 28, 2025, No. 158-VIIQD of March 18, the Laws No. 161-VIIQD of April 11, No. 172-VIIQD, No. 175-VIIQD of May 1, No. 190-VIIQD and No. 192-VIIQD) to make the following changes:

1.1. in the first offer of paragraph one and the paragraph the second to replace figures "40" with figures "15";

1.2. add with the paragraph third the following content:

"The physical person performing business activity without formation of legal entity shall report about it in tax authority within 15 days from the moment of recognition it the bankrupt and from the date of suit abatement about bankruptcy".

Article 2. Make the following changes to the Law of the Azerbaijan Republic "About state registration and the state register of legal entities" (Collection of the legislation of the Azerbaijan Republic, 2004, No. 1, Article 8 (volume I); 2024, No. 7, article 743, No. 12 (book I), Article 1281; 2025, No. 1, Article 16; The Laws of the Azerbaijan Republic of March 18, 2025 No. 161-VIIQD and of April 11, 2025 No. 175-VIIQD):

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info