Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

LAW OF THE AZERBAIJAN REPUBLIC

On December 27, 2001 No. 244-IIQ

About local (municipal) taxes and payments

(as amended on 06-10-2020)
Article 1. Purpose of the Law

This Law governs the economic and legal relations arising in connection with payment of local (municipal) taxes and payments in the Azerbaijan Republic.

Article 2. The legislation on local (municipal) taxes and payments

2.1. The legislation on local (municipal) taxes and payments (further - the local taxes and payments) consists of the Constitution of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About the status of municipalities" and "About bases of finance of municipalities", this Law, and also accepted according to the specified laws of other legal acts.

2.2. The concepts used in this Law are applied in the value accepted by the Tax code of the Azerbaijan Republic.

Article 3. Local taxes and payments

3.1. The local taxes are component of the taxation system of the Azerbaijan Republic,

3.2. The local taxes are the taxes paid to municipalities according to this Law and the Tax code of the Azerbaijan Republic.

3.3. The payments applied by municipalities consist of the payments established by this Law, and also the voluntary lump sum payments paid by legal entities and physical persons for financing of the target projects performed by results of local polls of opinion.

3.4. These payments are paid for the account of profit and the income, legal entities and physical persons being at the command after accomplishment of the stipulated by the legislation tax liabilities by them.

3.5. These payments shall be used only for designated purpose.

Article 4. Bases of establishment of the local taxes

4.0. Treat bases of establishment of the local taxes:

4.0.1. taxation object;

4.0.2. taxation basis;

4.0.3. taxable period;

4.0.4. tax rate;

4.0.5. procedure for calculation of tax;

4.0.6. procedure and payment due dates of tax.

Article 5. Taxation object and taxpayer

5.1. The companies and the organizations which are in municipal property, construction materials of local value, property of physical persons (structures and their parts, water and air vehicles) and also in the cases provided by articles 206.1-1 and 206.3 of the Tax Code of the Azerbaijan Republic the parcels of land which are in use and (or) property of physical persons are subject of collection of the corresponding municipal taxes.

5.2. The taxpayer is the physical persons and legal entities paying tax on the taxation objects established according to this Law.

5.3. For determination of the taxation objects located in the territories of the municipalities for taxation provided by articles 8.0.1 and 8.0.2 of this Law they can obtain information from the state real estate register according to the law;

5.4. At the initiative of physical person the property value can be counted at his expense by independent professional appraisers.

5.5. The tax agent is the person obliged to accrue according to the tax legislation of l tax, to hold it from the taxpayer and to transfer into the local budget to destination.

5.6. The rights and obligations of the taxpayer and the tax agent are regulated by the tax legislation.

Article 6. Taxation forms

6.0. Taxes are levied in the following forms:

6.0.1. directly from source (collection of tax before income acquisition or arrived);

6.0.2. according to the declaration (collection of tax before income acquisition or arrived);

6.0.3. according to the notification (proceeding from cost and the area of the object of collection, payment by the taxpayer of tax according to the payment advice represented by bodies of Tax Service of municipalities for the amount added by them).

Article 7. Bodies of Tax Service of municipalities, their rights and obligation

7.1. Control of the correct charge, complete and timely tax payment and payments in the procedure established by the legislation is performed by bodies of Tax Service of municipalities.

7.2. Rules of payment and collection of the local taxes and payments in the Azerbaijan Republic, the rights and obligations of taxpayers and bodies of Tax Service of municipalities, forms and methods of tax control, responsibility for violation of the tax legislation, rule of appeal of actions (failure to act) of bodies of Tax Service of municipalities and their officials are established by the relevant provision approved by the Law.

Article 8. Structure of the local taxes

8.0. Treat the local taxes:

8.0.1. land tax of physical persons in the cases provided by articles 206.1-1 and 206.3 of the Tax Code of the Azerbaijan Republic;

8.0.2. the property tax from physical persons;

8.0.3. the tax of trade on construction materials of local value (brick and tile clays, construction sands, high-strength gravel raw materials);

8.0.4. the income tax of the legal entities who are in municipal property.

Article 9. Structure of local payments

9.1. Treat local payments:

9.1.1. payment for placement of the advertizing carrier on the real estate belonging to municipality;

9.1.2. the payments arriving according to the legislation of the Azerbaijan Republic from alienation, transfer to lease and uses of municipal property;

9.1.3. payments for stationary or portable services of public catering, trade and other servicing on the parcels of land which are specially allocated with municipalities;

9.1.4. the payments levied from the faces rendering hotel, sanatorium and tourist services in the municipal territory. These payments are established in limits no more 1, of 1 manat a day from each face;

9.1.5. payments for the specialized parkings belonging to legal entities and physical persons in the municipal territories or for permanent or temporary parking of all types of vehicles in the places established by the decision of municipalities. These payments are established in limits no more 0, of 1 manat a day from each vehicle.

9.2. In stipulated by the legislation procedure municipalities can apply the voluntary lump sum payments paid for the account of profit and the income, legal entities and physical persons being at the command by results of local poll of opinion to financing of programs of local value. These payments shall be used only for designated purpose.

Article 10. Rates of the local taxes and tax benefits

10.1. Rates of the local taxes are established within the amounts fixed by the tax legislation of the Azerbaijan Republic.

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