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LAW OF THE AZERBAIJAN REPUBLIC

of December 30, 2025 No. 330-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic

Millie Majlis of the Azerbaijan Republic, being guided by Item 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 (The 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, No. 4 (the Book I), Articles 307, According to the Law of the Azerbaijan Republic No. 315, of 318, of 322, No. 5, Articles 432, of 441, No. 6, Articles 524, of 536, No. 7, Articles 609, of 618, No. 8, Articles 743, of 744, No. 11, Article 1009 (The law of the Azerbaijan Republic No. 297-VIIGD of December 9, 2025) to make the following changes:

1.1. In Articles 16.1.11-4 and 60.3.3 of the word "76-1" shall be replaced with words "76-1.1";

1.2. Under Article 76-1:

1.2.1. in heading after the word of "organization" to add the word "and other persons", and after the word "information" - the word "and documents";

1.2.2. Carry its text to Article 76-1. 1, to add Articles 76-1.2 and 76-1.3 of the following content:

"76-1.2. When opening accounts for physical persons and legal entities or provision of financial services by financial institutions, information and documents necessary for determination of the residence of person for the purpose of accomplishment of international agreements which party is the Azerbaijan Republic providing exchange of tax and financial information, and also in case of change of such information and documents which leads to change of the status of the residence of person, information and documents shall be about it submitted by person to financial institution within 30 days from the date of change.

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