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LAW OF THE AZERBAIJAN REPUBLIC

On July 11, 2000 No. 905-IG

About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it

(as amended of the Law of the Azerbaijan Republic of May 14, 2002 No. 322-IIQD)
Article 1

Approve the Tax code of the Azerbaijan Republic.

Article 2

The tax code of the Azerbaijan Republic becomes effective since January 1, 2001.

Provisions of the Section XI of the Tax code of the Azerbaijan Republic are applied to the paid services rendered by educational institutions according to general education and professional and special programs since September 1, 2001.

Article 3

3.1. Recognize from the date of the introduction in operation of the Tax Code of the Azerbaijan Republic invalid the following laws and resolutions of the Azerbaijan Republic:

3.0.1. The law of the Azerbaijan Republic "About the value added tax" (Sheets of the Supreme Council of the Azerbaijan Republic, 1991, No. 24, Article 476; 1992, No. 10, Article 281; No. 15, Article 639; No. 20, Article 878; No. 24, Article 1055; 1994, No. 9, Article 97; No. 18, Article 248; 1995, No. 3-4, Article 52; Collection of legal acts of the Azerbaijan Republic, 1997, No. 4, Article 282; No. 6, Article 457; 1998, No. 1, Article 16; No. 6, Article 373; No. 11, Article 646; 1999, No. 1, Article 7, No. 4, article 217, No. 12. Article 660);

3.0.2. The law of the Azerbaijan Republic "About excises" (Sheets of the Supreme Council of the Azerbaijan Republic, 1991, No. 24, Article 477; 1994, No. 16, Articles 215, 217; Collection of legal acts of the Azerbaijan Republic, 1997, No. 3, Article 185; 1998, No. 2, Article 81);

3.0.3. The law of the Azerbaijan Republic "About the income tax from physical persons in the Azerbaijan Republic" (Sheets of the Supreme Council of the Azerbaijan Republic, 1992, No. 12, Article 451; 1994, No. 9, Article 97; 1995, No. 14, Article 241; No. 22, Article 355; Collection of legal acts of the Azerbaijan Republic, 1997, No. 2, Article 91; No. 4, Article 282; No. 6, Article 496; 1998, No. 6, Article 372; 1999, No. 1, Article 3; No. 4, Article 217; No. 12, Article 659);

3.0.4. The law of the Azerbaijan Republic "About the State Tax Service" (Sheets of the Supreme Council of the Azerbaijan Republic, 1992, No. 15, Article 623; 1994, No. 9, Article 97; Collection of legal acts of the Azerbaijan Republic, 1997, No. 3, Article 174; No. 6, Article 457; 1998, No. 2, Article 82; 1999, No. 1, Article 5; No. 7, Article 407);

3.0.5. The law of the Azerbaijan Republic "About the Charter of disciplinary responsibility of officials of bodies of the State Tax Service" (Sheets of the Supreme Council of the Azerbaijan Republic, 1992, No. 18, Article 802);

3.0.6. The law of the Azerbaijan Republic "About the state road fund" (Sheets of the Supreme Council of the Azerbaijan Republic, 1994, No. 5 - 6, Article 49; No. 13 - 14, Article 167; 1995, No. 17 - 18, Article 280; Collection of legal acts of the Azerbaijan Republic, 1997, No. 6, Article 500; 1999, No. 4, Article 217; No. 5, Article 290; No. 11, Article 610);

3.0.7. The law of the Azerbaijan Republic "About royalty" (Sheets of the Supreme Council of the Azerbaijan Republic, 1995, No. 8, Article 159; Collection of legal acts of the Azerbaijan Republic, 1997, No. 4, Article 282);

3.0.8. The law of the Azerbaijan Republic "About the property tax" (Sheets of the Supreme Council of the Azerbaijan Republic, 1995, No. 13, Article 226; Collection of legal acts of the Azerbaijan Republic, 1997, No. 4, Article 282; 1999, No. 4, Article 217; No. 12, Article 661);

3.0.9. The law of the Azerbaijan Republic "About the land tax" (The collection of legal acts of the Azerbaijan Republic, 1997, No. 4, Article 281);

3.0.10. The law of the Azerbaijan Republic "About tax on profit of the companies and the organizations" (The collection of legal acts of the Azerbaijan Republic, 1997, No. 4, Article 285, No. 5, Article 404; 1998, No. 6, Article 373; 1999, No. 1, Article 4; No. 5, Article 294; No. 11, Article 608);

3.0.11. The law of the Azerbaijan Republic "About modification of procedure for income assessment from physical persons" (Sheets of the Supreme Council of the Azerbaijan Republic, 1995, No. 11, Article 204);

3.0.12. The law of the Azerbaijan Republic "About approval of the list of minerals, liable to the tax of trade" (Sheets of the Supreme Council of the Azerbaijan Republic, 1995, No. 11, Article 209);

Article 4

4.1. Regulatory legal acts (their corresponding parts or provisions) included about system of the tax legislation of the Azerbaijan Republic, but not corresponding to the Tax code of the Azerbaijan Republic, and also other regulatory legal acts establishing tax regulations (their corresponding parts or provisions) cannot be applied before their reduction in compliance with this Code.

4.2. This Law becomes effective since January 1, 2001.

 

President

Azerbaijan Republic Heydar ALIYEV

 

 

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