LAW OF THE AZERBAIJAN REPUBLIC

of December 30, 2014 No. 1167-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, 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, No. 11, Article 1278, No. 12, Articles 1483, 1486, 1495; 2014, No. 2, Articles 94, 98, No. 7, Article 770, No. 8, Article 957, No. 10, Article 1158; The Law of the Azerbaijan Republic of November 28, 2014 No. 1115-IVQD) to make the following changes:

1.1. At the end of Article 102.1.21 to replace point with semicolon and to add with Article 102.1.22 of the following content:

"102.1.22. part of annual interest incomes in the amount up to 500 manats paid on household deposits by local banks or branches of foreign banks in the Azerbaijan Republic.";

1.2. In Article 123.1 after the word "is received" to add with the words "taking into account privilege, stipulated in Article 102.1.22 of this Code";

1.3. In Article 161.1 of the word "any duties, taxes" shall be replaced with words "other taxes, duties,… except for road tax";

1.4. In Article 162.1 after the word "VAT" to add with the words "and road tax";

1.5. Under Article 185:

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