LAW OF THE AZERBAIJAN REPUBLIC

of April 19, 2013 No. 628-IVQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic

Being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie decides Majlis of the Azerbaijan Republic:

Article 1

In the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8, I book, Article 583; 2001, No. 7, Article 454, No. 9, Article 576, No. 12, Article 734; 2002, No. 5, Article 249, No. 12, Article 707; 2003, No. 8, Article 425, No. 12, I book, Article 671; 2004, No. 1, Article 1, No. 11, Article 887, No. 12, Article 980; 2005, No. 2, Article 61, No. 8, Article 688, No. 12, Article 1081; 2006, No. 12, Articles 1005, 1026; 2007, No. 1, Article 4, No. 6, Article 597, No. 8, Article 745, No. 11, Article 1053, No. 12, Article 1192; 2008, No. 7, Article 602, No. 11, Article 960; 2009, No. 7, Article 506; 2011, No. 1, Article 14, No. 7, of Article 588, of 603, No. 12, Article 1115;2012, No. 6, of Article 500, of 513, of 652, No. 9, Article 841) to make the following changes:

1.1. In Article 13.2.51 to replace point with semicolon and to add with Articles 13.2.52 and 13.2.53 of the following content:

"13.2.52. The resident of the industrial park - the legal entity or the physical person who is engaged in business activity without formation of legal entity which received the registration certificate of the industrial park according to the procedure, established by relevant organ of the executive authority, and performs activities in the industrial park;

13.2.53. The resident of the technological park - the legal entity or the physical person who is engaged in business activity without formation of legal entity which received the registration certificate of the technological park according to the procedure, established by relevant organ of the executive authority, and performs activities in the technological park.".

1.2. Add with Article 67-1 of the following content:

"Article 67-1. The taxation in the industrial, or technological park

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