RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 9, 2006 No. 40

About approval of Rules of use of features of tax payment and fee of compulsory national social insurance on transportation of passengers and freights by road transport, and also "Distinctive mark" and "Special distinctive mark" in the Azerbaijan Republic

For the purpose of ensuring execution of Item 1.4 of the Presidential decree of the Azerbaijan Republic of December 16, 2005 with No. 330 "About application of the Law of the Azerbaijan Republic "About modification and amendments in the Tax code of the Azerbaijan Republic" of October 21, 2005 No. 1028-IIGD", the Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of use of features of tax payment and fee of compulsory national social insurance on transportation of passengers and freights by road transport, and also "Distinctive mark" and "Special distinctive mark" in the Azerbaijan Republic" it (is applied).

2. Charge to the Ministry of digital development and transport of the Azerbaijan Republic to perform necessary actions for complete registration of persons transporting passengers and freights road transport and to their providing with distinctive marks.

3. This resolution becomes effective from the date of signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 9, 2006 No. 40

Rules of use of features of tax payment and fee of compulsory national social insurance on transportation of passengers and freights by road transport, and also "Distinctive mark" and "Special distinctive mark" in the Azerbaijan Republic

1. General provisions

1.1. These rules are prepared based on the Presidential decree of the Azerbaijan Republic of December 16, 2005 No. 330 "About application of the Law of the Azerbaijan Republic "About modification and amendments in the Tax code of the Azerbaijan Republic" of October 21, 2005 at number 1028-IIGD" and establish rules of use of features of tax payment and the state compulsory contribution of social fee of strakhovaniyaa of compulsory national social insurance on transportation of passengers and freights by road transport, and also "Distinctive mark" and "Special distinctive mark".

1.2. These rules are applied to persons transporting passengers and freights the road transport (including taxi) which is in their property or use in the territory of the Azerbaijan Republic (except for international carriages of passengers and freights).

1.3. "Distinctive mark" and "Special distinctive mark" is issued to the taxpayers transporting passengers and freights road transport (except for the taxpayers performing regular intracity transportations of passengers by road transport and transportation of passengers by cars of taxi in the administrative territory of the city of Baku) by the Ministry of digital development and transport of the Azerbaijan Republic. Persons performing passenger and freight transportation by automotive vehicles according to their wishes until the end of calendar month for month, quarter, half-year or year shall concerning the taxpayers performing regular intracity transportations of passengers by road transport and transportation of passengers by cars of taxi in the administrative territory of the city of Baku in the Baku cargo agency, and in other cases - in the Ministry of digital development and transport of the Azerbaijan Republic to receive on each automotive vehicle "Distinctive mark", being the document of the strict accounting.

2. Features of the tax discharge and compulsory national social insurance

2.1. The simplified tax on each means of road transport of the taxpayer transporting passengers and freights is counted by multiplication of the Azerbaijan Republic specified in article 220.5 of the Tax Code of the unit of measure applied by the simplified tax by the monthly amount of the simplified tax specified in this Article, and also by 220.6 coefficients specified in Article, and the compulsory contribution of the national social insurance is estimated according to articles 14.5.1-1.10 and 14.5.1-2 of the Law of the Azerbaijan Republic "About social insurance", and paid to the government budget.

2.2. If in the registration certificate of means of road transport the number of seats on means of road transport is not specified (except taxi) or load-carrying capacity, and these indicators cannot be established based on the references issued by the Ministry of Internal Affairs of the Azerbaijan Republic, the actual number of places or load-carrying capacity is established in the appropriate order by the Ministry of digital development and transport of the Azerbaijan Republic.

3. Rule of application of forms of "Distinctive mark" and "Special distinctive mark"

3.1. The "Distinctive marks" and "Special distinctive mark" of the form approved with the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic approved by the Ministry of digital development and transport of the Azerbaijan Republic are pasted on the upper right corner of windshield of the vehicle.

3.2. "Distinctive mark" is issued no later than 2 working days based on the statement of the taxpayer. In case of refusal in issue of "Distinctive mark" within 2 working days, and in case of refusal in issue of "Special distinctive mark" within 5 working days written information with indication of causes of failure is issued to the applicant.

3.3. If persons having means of road transport in property or use perform by request of transportation service of passengers and freights to other persons, on this vehicle depending on its type and the territory of activities the tax, and also, depending on field of activity, compulsory national social insurance according to articles 14.5.1-1.10 and 14.5.1-2 of the Law of the Azerbaijan Republic "About social insurance" according to the procedure, in provided by articles 220.5 and 220.6 of the Tax Code of the Azerbaijan Republic is accrued, and "Distinctive mark" is issued.

3.4. The means of road transport used in transportation of workers and the freights belonging to them for ensuring own productive activity with the means of road transport which are in property of taxpayers are not the taxation objects on the simplified type of tax. For these vehicles "The special distinctive mark" is acquired.

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