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LAW OF THE AZERBAIJAN REPUBLIC

of December 4, 2001 No. 223-IIQ

About the state fee

(as amended on 22-10-2024)

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, the stipulated in Article 17.6-1 this Law, other regulatory legal acts of the Azerbaijan Republic the provisions connected with the amounts and payment procedure of the state fee cannot be provided.

Article 2. Cases of collection of the state fee

2.0. The state fee is collected:

2.0.1. in case of submission of the action for declaration, other statement or claim in court, repeated issue of the copy of court resolution;

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, and also issue of certificates;

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 and obligatory marking;

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);

2.0.9-1. permission of movement of large-size and heavyweight vehicles on highways public;

2.0.10. in case of issue of the authority for the move of passengers and loads road transport;

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. ceased to be valid;

2.0.13-1. ceased to be valid;

2.0.13-2. ceased to be valid;

2.0.13-3. ceased to be valid;

2.0.14. ceased to be valid;

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, including re-registration and state registration of changes in their registration documents to 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. No. 1012-VIQD is cancelled according to the Law of the Azerbaijan Republic of 24.10.2023

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;

2.0.24. in case of issue of the certificate for implementation of activities as the private court expert.

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. The state fee paid for the services and legal acts provided by this Law is transferred into the government budget in full.

4.1-1. ceased to be valid.

4.1-3. ceased to be valid.

4.1-4. ceased to be valid.

4.1-5. ceased to be valid.

4.1-6. ceased to be valid.

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 20 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 the state fee both 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

7.1. 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.

7.2. The supervision procedure, the stipulated in Article 7.1 presents of the Law, is established by the body (structure) established by relevant organ 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 the action for declaration, other statement or claim court, repeated issue of the copy of court resolution

Actions for which the state fee is collected

Amount of the state fee

8.1. For submission of the action for declaration which is subject to assessment:


8.1.1. in case of the claim price to 1000 manats

30 manats

8.1.2. in case of the claim price till 1000 to 10000 manats

30 manats + 1 percent of the price of the claim over 1000 manats

8.1.3. in case of the price of the claim from 10000 to 100000 manats

120 manats + claim price percent 0,3 over 10000 manats

8.1.4. in case of the price of the claim from 100000 to 1000000 manats

390 manats + claim price percent 0,1 over 100000 manats

8.1.5. in case of the claim price over 1000000 manats

1290 manats + claim price percent 0,05 over 1000000 manats (but anyway no more than 50000 manats)

8.1.6. For giving by physical person of the statement connected with being in its property, use (lease) of the apartment house, apartment, earth of personal plot, including the seasonal dacha, and also for giving by physical person of the statement connected with the earth of agricultural purpose which is in its use (lease)

100 manats

8.2. For submission of the action for declaration which is not subject to assessment, statements for the writ, the statement on case considered according to the procedure of special proceeding

100 manats

8.3. For filing of application about the introduction to the third party making the independent demand regarding the claim

the state fee established according to articles 8.1 or 8.2 of this Law

8.4. For filing of application about temporary interim measure

10 percent of the state fee established according to articles 8.1 or 8.2 of this Law (but anyway at least 10 manats)

8.5. About suit abatement, deduction of the claim and imposing of judicial penalties, application of measure of temporary providing or appeal of the decision

50 manats

8.6. For submission of the claim according to the procedure of the appeal, the cassation or the additional cassation, statements for review of the court resolutions which took legal effect on newly discovered facts

50 percent of the state fee established according to articles 8.1 or 8.2 of this Law

8.7. For repeated issue of the copy of court resolution

10 manats and 0, 2 manats for each page after the 10th page

 

Article 9. Release from the state fee for submission of the action for declaration, other statement or claim in court, repeated issue of the copy of court resolution and feature of payment of the state fee

9.1. Are exempted from payment of the state fee:

9.1.1. claimants - according to other requirements connected with compensation and labor activity;

9.1.2. claimants - according to recovery suits of the alimony;

9.1.3. claimants - according to compensatory actions, caused by disability, other damage of health or the death of the supporter;

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