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LAW OF THE AZERBAIJAN REPUBLIC

of June 24, 2025 No. 224-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About the status of municipalities", "About bases of municipal finance", "About management of municipal lands", "About local (municipal) taxes and payments" and "About approval of the Regulations on body of Tax Service of municipalities"

Millie Majlis of the Azerbaijan Republic, being guided by Items 7 and 15 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 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. the Laws No. 144-VIIQD of February 28, 2025, No. 158-VIIQD of March 18, 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. To add Article 5.0.3 after the word "for" with the words "electronically";

1.2. To add Articles 200.4 and 208.3 after the word "without" with the words "electronically".

Article 2. Add the Law of the Azerbaijan Republic "About the status of municipalities" (Collection of the legislation of the Azerbaijan Republic, 1999, No. 7, Article 405 (volume I); 2024, No. 4, article 370, No. 12 (book I), Article 1279) Article 10-2 of the following content:

"Article 10-2. Unified information system of municipalities

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