RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of June 29, 2016 No. 256

About modification in "The instruction about procedure for making of notarial actions in the Azerbaijan Republic", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 11, 2000 No. 167

For the purpose of ensuring execution of Item 2.4 of the Presidential decree of the Azerbaijan Republic of December 7, 2015 No. 700 "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of October 20, 2015 No. 1384-IVQD and modification of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law" of August 30, 2000 No. 393" and Item 1.2 of the Order of the President of the Azerbaijan Republic of April 18, 2016 No. 1958 "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Law of the Azerbaijan Republic "About state registration and the state register of legal entities" of April 5, 2016 No. 190-VQD", The Cabinet of Ministers of the Azerbaijan Republic decides:

Make the following changes to "The instruction about procedure for making of notarial actions in the Azerbaijan Republic", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 11, 2000 No. 167 (Collection of the legislation of the Azerbaijan Republic, 2000, No. 9, Article 693; 2001, No. 11, Article 722; 2002, No. 3, Article 148, No. 7, Article 455, No. 10, Article 635; 2003, No. 10, Article 629; 2005, No. 4, Article 386, No. 6, Article 534, No. 8, Article 782, No. 10, Article 977, No. 11, Article 1061, No. 12, articles 1228,1231; 2006, No. 3, Article 297, No. 8, Article 731, No. 9, Article 830, No. 10, Article 902, No. 11, Article 994; 2008, No. 2, Article 108, No. 4, Article 316, No. 8, Article 787; 2009, No. 2, Article 148, No. 10, Articles 846, 849, No. 12, Article 1079; 2010, No. 6, Article 555; 2011, No. 10, Article 971; 2012, No. 3, Article 263, No. 5, Articles 489, 495, No. 7, Article 777, No. 11, Article 1206, No. 12, Article 1354; 2013, No. 4, Article 444, No. 5, Article 578; 2014, No. 1, Article 74, No. 5, Articles 552, 589, No. 6, Article 746, No. 8, Article 1019, No. 12, Article 1685; 2015, No. 12, Article 1580; 2016, No. 3, Article 611, No. 4, Articles 777, 814):

1. in part 7:

1.1. consider the eleventh or fourteenth paragraphs the twelfth or fifteenth paragraphs respectively and add with the eleventh paragraph of the following content:

"When carrying out the notarial actions connected with the commercial legal entity, the notary obtains the data on commercial legal entities which arrived in the state register including on their founders (participants) and their shares in the authorized capital based on electronic request by means of information system during the day and attaches the reference which is printed out about it to copy of the case which is stored in the notary on the corresponding notarial actions.";

1.2. in the second offer of the fifteenth paragraph of the word "eleventh" shall be replaced with words "twelfth".

2. Add with part of 12-1 following content:

"12-1. In case of assurance of notarial procedure for the agreement (purchase and sale, donation, exchange, rent, etc.) about provision of the living and non-residential space, having estimated the simplified tax according to requirements of articles 220.8 and 220.8-1 of the Tax Code of the Azerbaijan Republic, the notary shall transfer it into the government budget during 1 (one) banking day and provide to tax authority the declaration in the form established by the Ministry of taxes of the Azerbaijan Republic no later than the 20th following month under report.".

3. Add with part of 47-1 following content:

"47-1. The term of registration of physical person at the aloof place of residence is established based on the data obtained by means of the Electronic Notariate and Entrance Departure and Registration information retrieval system systems regardless of property right date of receipt.".

4. in part 160-1:

4.1. in the third paragraph after the words "submits the letter and" to add with the words "based on the payment order";

4.2. add with the ninth, tenth and eleventh paragraphs of the following content:

"For transfer from the deposit account in the government budget of the simplified tax estimated for provision of the residential and non-residential site, the notary gives the payment order to the representative. After representation by the seller to the notary of the bank receipt about payment in the government budget of the specified means, the certified agreement it is issued to the parties. The original of the specified receipt is stored in notarial case, the copy is issued by the notary to the seller.

In cases when sum of money under the agreement of less lower limit set by the Cabinet of Ministers of the Azerbaijan Republic, including for transfer from the deposit account in the government budget of the simplified tax estimated in case of execution of the agreements connected with provision of the residential and non-residential site according to gift agreements, exchange, rent (when immovable property it is granted), the notary gives to the provided person the letter directed to bank, and the estimated simplified tax through the deposit account it is paid in the government budget based on the payment order which the notary issued to the provided person. If time of execution of the agreement matches with non-working day of bank, the notary for payment in the government budget of the estimated simplified tax no later than the following banking day holds it nalichno, the document (receipt) confirming deduction of the simplified tax issues to the provided person, and the agreement to both parties.

Upon completion of every month, in the first working day of the next month the reconciliation with bank account statements about the tax paid to the government budget under the certified agreements is carried out and after quarter to the 5th the Ministry of Justice of the Azerbaijan Republic is informed.".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info