LAW OF THE AZERBAIJAN REPUBLIC

of January 19, 2016 No. 102-VQD

About modification of 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 102.1.22 of 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, No. 12, Article 1525; 2015, No. 1, Article 11; To state the Law of the Azerbaijan Republic of October 20, 2015 to No. 1384-IVQD) in the following edition:

"102.1.22. the annual interest incomes paid by local bank or the branch of foreign bank operating in the Azerbaijan Republic on household deposits and also the dividends paid by the issuer on securities, discount (difference as a result of placement of bonds at the price below nominal) and interest incomes - within 3 (three) years since February 1, 2016.".

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