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Law of the Azerbaijan Republic

On June 13, 1997 No. 323-IG

On regulation of payment of the tax debts formed for January 1, 1997

(as amended of the Law of the Azerbaijan Republic of December 28, 1998 No. 598-IQD)

This Law regulates rules of payment by the state companies, organizations and organizations of the tax debts formed for January 1, 1997.

Article 1

On payment of tax debts for January 1, 1997 and financial sanctions (together with penalty fee) the companies, organizations and the organizations by the state delay till January 1, 2000 is granted.

Article 2

To the state companies, organizations and the organizations which completely will pay current taxes for 1997 - 1999 for 50 percent the tax debts formed for January 1, 1997 are reduced and the amount of financial sanctions applied to this date is completely liquidated (together with penalty fee).

Privileges for the tax debts formed for January 1, 1997 and financial sanctions do not extend to the state companies, organizations and the organizations which will not pay current taxes in 1997 - 1999.

Article 3.

The regulatory legal acts connected using this Law are prepared and affirm relevant organs of the executive authority of the Azerbaijan Republic.

Article 4

Consider invalid the Law of the Azerbaijan Republic of October 8, 1996 "On regulation in the Azerbaijan Republic of payment of unsettled tax debts".

Article 5

For the debts specified in articles 1 and 2 of the Law relevant provisions of the laws of the Azerbaijan Republic "About taxes on profits and separate income types of physical persons in the Azerbaijan Republic", "About the value added tax", "About excises", "About land tax", "About the property tax", "About mountain tax", "About the State Tax Service", and also the Criminal code of the Azerbaijan Republic and the Code of the Azerbaijan Republic about administrative offenses are not applied to the state companies, organizations and the organizations, and also their heads till January 1, 2000.

 

President

Azerbaijan Republic Heydar ALIYEV

 

 

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