of December 27, 2013 No. 877-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:
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, Articles 588, 603, No. 12, Article 1115;2012, No. 6, Articles 500, 513, 652, No. 9, Article 841; 2013, No. 2, Article 91, No. 4, Article 366; The Laws of the Azerbaijan Republic of October 22, 2013 No. 762-IVQD and 22 of November, 2013 No. 827-IVQD) to make the following changes:
1. State Article 50.1.7 in the following edition:
"50.1.7. identification of cases of involvement of physical persons by the employer to accomplishment of any works (services) without introduction of the employment contract (contract) in legal force according to the procedure, provided by the Labor code of the Azerbaijan Republic;".
2. To state article 58.10 of the Tax Code of the Azerbaijan Republic in the following edition:
"58.10. For creation by the employer of conditions for concealment (reduction) of the income of physical persons by their attraction to accomplishment of any works (services) without introduction of the employment contract in legal force according to the procedure, established by the Labor code of the Azerbaijan Republic, the financial sanction in the amount of 1000 manats for everyone such person is applied to the employer.".
President of the Azerbaijan Republic
Ilham Aliyev
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