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LAW OF THE AZERBAIJAN REPUBLIC

of February 20, 2026 No. 359-VIIQD

About introduction of amendments to the laws of the Azerbaijan Republic "About budget system", "About financial accounting" and "About public procurements"

Millie Majlis of the Azerbaijan Republic, being guided by Items 10, 15 and 27 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. Bring in the Law of the Azerbaijan Republic "About budget system" (The collection of legal acts of the Azerbaijan Republic, 2002, No. 10, Article 584 (volume I); 2025, No. 1, Article 6, No. 8, Article 739) Article 11.16-1 of the following content:

"11.16-1. Information necessary for designing of the government budget and the consolidated budget, and also indicators of the consolidated budget in the time established by this Law, is provided by the organizations financed from the government budget, to the body (organization) determined by the relevant executive body, and provision by this body (organization) of information on indicators of the government budget, income distribution and expenses and other information to the organizations financed from the government budget is performed through information system of the body (organization) determined by the relevant executive body".

Article 2. In article 4-1 of the Law of the Azerbaijan Republic "About financial accounting" (The collection of the legislation of the Azerbaijan Republic, 2004, No. 8, Article 605 (volume I); 2024, No. 1, Articles 2, 11, No. 7, Article 764; 2025, No. 4 (the book I), Articles 312, of 318) to make the following changes:

2.1. state heading in the following edition:

"Article 4-1. Information system of the body (organization) determined by the relevant executive body";

2.2. to exclude the words "electronic financial accounting" from Article 4-1.1, and after the word "system" to add the word "in the field of financial accounting" to this Article;

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