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LAW OF THE AZERBAIJAN REPUBLIC

of December 4, 2001 No. 223-IIQ

About the state fee

(as amended on 23-02-2021)

Section I. General provisions

Article 1. Concept of the state fee

1.1. The state tax - the payment (payment) levied for services and legal acts (creation, document registration, provision of permission, etc.) rendered in case of execution by the state bodies and structures created by relevant organ of the executive authority, the powers of authority and which are origin of legal effects. Any legal (except for the structure created by relevant organ of the executive authority) or the physical person cannot perform the powers of authority specified in the first paragraph of article 1.1 of this Law on behalf of the state.

1.2. According to part II of article 73 of the Constitution of the Azerbaijan Republic the state bodies and structures created by relevant organ of the executive authority cannot establish taxes and other state charges without the bases provided by the law and over the amount specified in the law.

1.3. Except as specified, established by this Law, the provisions connected with the amounts and payment of the state fee cannot be provided in other laws of the Azerbaijan Republic.

Article 2. Cases of collection of the state fee

2.0. The state fee is collected:

2.0.1. in case of submission of actions for declaration and claims in court, statements for establishment of the facts having legal value, statements for the writ, and appeal of judgments, repeated issue of copies of documents by court;

2.0.2. during the making, issue of the certificate for occupation notarial activities and prolongation of its term of notarial actions by notaries and state bodies;

2.0.3. in case of civil registration;

2.0.3-1. putting down of apostille on the document;

2.0.4. in case of issue to citizens of the Azerbaijan Republic and to the persons without citizenship of the identity certificate, and also allowing certificate who are constantly living in the Azerbaijan Republic for temporary or permanent residence in the territory of the Azerbaijan Republic, the decision on prolongation of term of temporary stay to the foreigner and the stateless person, Certificates of the refugee and the Road document to persons which received the status of the refugee in the Azerbaijan Republic, acquisition, recovery of nationality or getting out of citizenship of the Azerbaijan Republic;

2.0.5. when making consular actions in the Azerbaijan Republic or in diplomatic representations of the Azerbaijan Republic in foreign countries;

2.0.6. in case of registration of objects, works, object of the related rights, legal acts in the field of standardization and metrology, the invention, useful model, industrial design, the trademark, the geographical index, issue of the relevant security documents and the related other legal acts, and also issue of some types of permissions, servicing of vehicles and rendering services to legal entities and physical persons in connection with their management;

2.0.6-1. issue of the certificate of the actuary;

2.0.7. issue of licenses for the licensed types of business activity;

2.0.8. in case of state registration and new registration of legal entities;

2.0.8-1. decision making about preliminary establishment of the tax liability;

2.0.8-2. issue of excise stamp;

2.0.9. in case of registration and entering into the state register of securities (except as specified registration according to the procedure of privatization);

2.0.10. in case of issue of the permission regulating the international motor transportations in the territory of the Azerbaijan Republic;

2.0.10-1. Issue of the passport to bus station (bus station);

2.0.10-2. state registration of mortgage of movable thing;

2.0.11. in case of issue of documents in connection with acceptance for state registration of the property right to real estate and other corporeal rights, and also state registration of pledge.

2.0.12. probirovaniye and branding, examination of the jewelry and other household products made of precious metals, use of materials, examination and diagnostics of gemstones.

2.0.13. in case of issue of the veterinary certificate, certificate and registration certificate on veterinary medicines;

2.0.13-1. issue of the certificate of food safety;

2.0.13-2. issue of the appraisal certificate confirming compliance to veterinary regulations of animals, products and raw materials of animal origin or drawing sign on meat, carcasses of animals and bird and other products;

2.0.13-3. registration of food security of the subjects performing activities in the field of food;

2.0.14. in case of issue of the registration certificate on pesticides, biological medicines and agrochemicals, import quarantine permission and the phytosanitary certificate;

2.0.15. in case of issue of certificates, approvals in the field of maritime case, statements from the ship register, certificates, the registration book and the identity certificate of the seaman, registration of small size vessels, issue of the ship ticket to them and carrying out their technical inspection, issue of the statement from the ship register of small size vessels, issue of car driver licenses to drivers of small size vessels;

2.0.16. in case of issue, recognition and prolongation of term of certificates, issue of certificates, and also permissions to flights in the field of civil aviation;

2.0.17. by provision of permission to rendering services in the field of construction, architecture and town planning, establishment of seasonal (mobile) points of trade and servicing, and also on placement of outdoor advertizing;

2.0.18. it is cancelled;

2.0.18-1. passing of accreditation of educational institutions;

2.0.18-2. carrying out accreditation of medical institutions;

2.0.19. in case of state registration and issue of the hygienic certificate of medicines and substances;

2.0.20 issue of the certificate confirming the country of goods' origin;

2.0.21. issue to legal entities and physical persons of archive references, statements from archive documents, the certified copies of archive documents in the accelerated procedure;

2.0.22. registration of the mobile devices imported into the country by physical person for private consumption except the mobile devices which are drawn up with deduction of customs duty and value added tax when importing by legal entities and physical persons for the purpose of realization and other business activity;

2.0.23. in case of voluntary carrying out the state dactyloscopic and genomic registration.

Article 3. Payers of the state fee

3.1. Payers of the state fee for performance of works, rendering the services and acquisition of rights provided by this Law are citizens of the Azerbaijan Republic, foreigners, stateless persons and legal entities.

3.2. Central Bank of the Azerbaijan Republic is exempted from payment of all types of the state fee.

3.3. Investors who perform investment projects according to the System — Manage — Hand Over model are exempted from payment of the state fee in connection with the activities performed according to the Law of the Azerbaijan Republic "About realization on the basis of special financing of the investment projects connected with construction and infrastructure facilities".

Article 4. Rules of calculation and payment of the state fee

4.1. 18 percent from the state fee (except for that belong taking into account requirements of article 4.1-4 of this Law to sources of receipts of Trust budget fund of "Highways") paid for the services and legal acts provided by this Law (except for no more than 5000 manats on each paid state fee of those that belong taking into account requirements of article 4.1-4 of this Law to sources of receipts of Trust budget fund of "Highways"), are transferred into treasurer accounts of employees of state body (organization), and also the offices of notary public performing these services and legal acts (except as specified, provided by Articles 4.1-1 - 4.1-4 presents of the Law), or organizing these services and legal acts, for the purpose of improvement of their material security, and other part - is completely transferred into the government budget.

4.1-1. 43 percent of the state fees (but no more than 5000 manats on each paid duty) paid for services (legal acts) in the structures subordinated to relevant organ (organization), determined the executive authority, are transferred into the treasurer account of relevant organs of the executive authority for the purpose of strengthening of social protection and improvement of material security of employees of bodies (organizations) determined by relevant organ of the executive authority and employees of other state bodies performing activities in structures, subordinated bodies (organizations) determined by relevant organ of the executive authority, and other part - is completely transferred into the government budget.

4.1-2. 43 percent of the state fee paid for rendering services (legal acts) by body (organization), acting in the field of food security, the established relevant organ of the executive authority, are transfered to account the body (organization) created by relevant organ of the executive authority for the purpose of strengthening of social protection of employees of the body (organization) created by relevant organ of the executive authority, other part in the government budget.

4.1-3. 23 percent of the state fee paid for registration of mobile devices according to article 33-5 of this Law are transferred into the treasurer account of the body (structure) established by relevant organ of the executive authority, for the purpose of strengthening of social protection and improvement of material security of employees of the body (structure) established by relevant organ of the executive authority, and also ensuring content of system of registration of mobile devices of the body (structure) established by relevant organ of the executive authority, and other part - is transferred into the government budget.

4.1-4. 23 percent of the state fee paid according to article 18.65.1.1 of this Law for carrying out technical inspection of vehicles in the cases established by the law are transferred into the treasurer account of the body (structure), 7% in the government budget established by relevant organ of the executive authority, for the purpose of strengthening of social protection and improvement of material security of employees of the body (structure) established by relevant organ of the executive authority, and also ensuring content of stations of technical inspection of the body (structure) established by relevant organ of the executive authority, and other part of duty is listed in Trust budget fund "Avtomobilnye Dorogi".

4.1-5. The procedure for use of these means provided by Articles 4.1 and 4.1-1 - 4.1-4 presents of the Law, affirms the body (structure) established by relevant organ of the executive authority.

4.2. Excluded

4.3. The state fees are transferred into the government budget in national currency by cash, by means of electronic payment systems, including the Internet, or by transfer. The original of the bank or posting certificate, the statement from the relevant payment service provider in case of payment by means of electronic payment systems, including the Internet is issued to the payer", shall be replaced with words the words "bank document" "the bank or post document of the established form of payment of the state fee in the government budget cash, and in case of transfer from the account of the payer - the bank document confirming payment execution.

4.4. In cases when the amount of the state fee is provided by this Law in foreign currency, the state fee in case of payment in the territory of the Azerbaijan Republic is paid only in manats according to the official rate of the Central bank on the date of payment.

The state fee in foreign state keeps in currency of this state.

4.5. In all cases the state fee is transferred into the government budget during one banking day after its deduction, except as specified, provided by this Law.

4.6. In cases when payment of the state fee is required, action is not performed without presentation of the document confirming payment of the state fee.

4.7. Persons collecting the state fee provided by this Law to the 20th of the reporting quarter of month following later shall submit the report on the form established by relevant organ of the executive authority.

4.8. If in the international treaties supported by the Azerbaijan Republic the provisions different from regulations on the duties provided by this Law and regulatory legal acts adopted according to it will be established provisions of these international treaties are applied.

Article 5. Rules of return from the budget of incorrectly withheld and excessively paid state fee

5.1. The paid state fee returns from the government budget in parts or in full in the following cases:

5.1.1. in case of payment of the state fee in the amount of, exceeding the amount established by this Law;

5.1.2. in case of return of statements (claims) or if the statement remains not considered, and also in case of refusal of execution of notarial actions;

5.1.3. in case of the termination of proceeedings by courts.

5.2. In cases, the stipulated in Article 5.1.1 this Law, part of excessively paid state fee returns. The state fee returns also in other cases provided by the laws of the Azerbaijan Republic.

5.3. Incorrectly withheld or excessively paid state fee returns to the payer of the state fee according to its statement within 45 days.

5.4. For return of incorrectly withheld or excessively paid state fee claim within 5 years can be submitted.

5.5. Rules of return of incorrectly withheld or excessively paid state fee are established by relevant organ of the executive authority.

Article 6. Responsibility of the subjects collecting the state fee

6.1 Officials of the organizations and organizations collecting the state fee bear responsibility for the correct deduction of duty and timely and its complete transfer in the government budget.

6.2. Information on the amounts of the state fee shall be hung out in foreground of the building (room) in which the state body and the structure created by relevant organ of the executive authority, providing the corresponding services is located.

Article 7. Control of payment of the state fee

Control of the correct calculation of the state fee and its timely transfer in the government budget is performed by relevant organs of the executive authority.

Section II. Rates of the state fee and feature of its payment

Article 8. Rates of the state fee for submission of actions for declaration and claims in court, statements for establishment of the facts having legal value, and appeal of judgments for repeated issue of copies of documents by court

Actions for which the state fee is collected

Amount of the state fee

8.1. From the actions for declaration which are filed a lawsuit:

 

8.1.1. if the price of the claim does not exceed 500 manats

20 manats

8.1.2. if the price of the claim exceeds 500 manats

30 manats

8.2. From declarations of accession to case of the third parties declaring the independent requirement regarding the claim:

 

8.2.1. if it is connected with the claim price

state fee, stipulated in Clause 8.1 presents of the Law

8.2.2. from statements for establishment of the facts having legal value

10 manats

8.3. From statements for the writ

20 manats

8.4. With appeal and writs of appeal:

 

8.4.1. in case of appeal to the court of the first instance

50 percent of the state fee, stipulated in Clause 8.1 presents of the Law

8.4.2. from claims about suit abatement, about leaving of the claim without consideration, about imposing of judicial penalties

20 manats

8.4.3. from actions for declaration on disputes on the certificate of execution of executive and other document over the penalties paid in indisputable procedure (without acceptance)

10 manats

8.4.4. from actions for declaration on disputes on payment of penalties by the state bodies, local government bodies and other bodies performing control functions if the law does not provide their deduction in indisputable procedure (without acceptance)

40 manats

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