Unofficial transfer (c) Soyuzpravoinform LLC
of April 27, 2026 No. 396-VIIQD
About introduction of amendments to the Tax Code of the Azerbaijan Republic, and also to the laws of the Azerbaijan Republic "About education" and "About activities for mine clearing"
Millie Majlis of the Azerbaijan Republic, being guided by Item 1, 15 and 16 parts 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 (Book I), Articles 307, 315, 318, 322, No. 5, Articles 432, 441, No. 6, Articles 524, 536, No. 7, Articles 609, 618, No. 8, Articles 743, 744, No. 11, article 1009, No. 12 (Book I), Article 1118; 2026, No. 1, Articles 11, 14, 15, 16, 21; The Law of the Azerbaijan Republic No. 355-VIIQD of February 13, 2026) at the end of Article 102.2.8 to replace point with semicolon and to add Article 102.2.9 of the following content:
"102.2.9. parents, widows of workers-razminshchikov, the dead as a result of the accident caused detonation of explosive ammunition in case of work on mine clearing or persons who died from the injuries got as a result of accident (husbands) and children".
Article 2. In article 14 of the Law of the Azerbaijan Republic "About education" (The collection of the legislation of the Azerbaijan Republic, 2009, No. 9, Article 684 (volume I); 2024, No. 4, article 362, No. 5 (book I), Article 500; 2025, No. 1, article 16, No. 4 (book I), Article 320, No. 7, Article 628; 2026, No. 1, Article 8; The Law of the Azerbaijan Republic No. 350-VIIGD of February 10, 2026) to make the following changes:
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