of May 31, 2017 No. 701-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, in connection with application of the Law of the Azerbaijan Republic "On regulation of the tax debt of taxpayers which is available for January 1, 2017" of December 30, 2016 Millie's No. 474-VQ Majlis of the Azerbaijan Republic decides:
In article 77.4.2 of the Tax Code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8, book I, 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, book I, 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, No. 7, Article 652, No. 9, Article 841, No. 12, Article 1226; 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, No. 12, Article 1433; 2016, No. 2, book I, Article 207, No. 3, Articles 396, 402, No. 5, Article 848, No. 6, Articles 973, 974, No. 7, Article 1245, No. 10, Article 1603, No. 11, Articles 1752, 1792, 1793, No. 12, Articles 2001, 2037, 2046; 2017, No. 2, Article 146; No. 564-VQD, 14 of April, 2017 No. 618-VQD, 25 of April, 2017 No. 640-VQD and No. 645-VQD) after the word of "circumstances" to add the laws of the Azerbaijan Republic of April 7, 2017 with words ", and also in case of debt write-off on taxes, percent and financial sanctions based on the law".
President of the Azerbaijan Republic
Ilham Aliyev
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