of November 27, 2001 No. 222-IIQ
About provision to producers of agricultural products of urgent tax benefits
For the purpose of increase in production of agricultural products and acceleration of development of entrepreneurship in this area of Millie the Majlis of the Azerbaijan Republic decides:
1. The legal entities who are engaged in production of agricultural products (including industrial method), are exempted, since January 1, 2014, for a period of 5 years from payment of the tax on profit of legal entities, the value added tax, tax established by the Tax code of the Azerbaijan Republic for the simplified system and the property tax from the objects used in the course of these activities.
2. The physical persons who are engaged in production of agricultural products (including industrial method), are exempted, since January 1, 2014, for a period of 5 years from payment of the value added tax established by the Tax code of the Azerbaijan Republic and the property tax from the objects used in the course of these activities.
3. The legal entities and physical persons exempted by articles 1 and 2 of this Law from payment of taxes are payers of the land tax according to provisions of the Tax code of the Azerbaijan Republic. If these persons are engaged in other types of activity, they are attracted according to provisions of the Tax code of the Azerbaijan Republic to tax on these activities.
4. This Law becomes effective since January 1, 2002.
President of the Azerbaijan Republic
Heydar Aliyev
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The document is cancelled since June 20, 2014 according to the Law of the Azerbaijan Republic of May 16, 2014 No. 961-IVQ