RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 11, 2017 No. 423

About modification of the "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of December 16, 2016 No. 454-VQD and modification of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic on approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of the legal regulation and the Tax code of the Azerbaijan Republic approved by the specified Law" of August 30, 2000 No. 393" of December 23, 2016 No. 1171, the Cabinet of Ministers of the Azerbaijan Republic connected with it decides:

Make the following changes to the "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48 (Collection of the legislation of the Azerbaijani Republic, 2001, No. 2, Article 126; 2003, No. 4, Article 214, No. 6, Article 349; 2005, No. 2, Article 134; 2006, No. 2, Article 184, No. 3, Article 308; 2010, No. 10, Article 905):

1. In subitem 5.1.4 of the word "if the Tax code does not establish other" shall be replaced with words "except as specified, stipulated in Item 5.4 these rules"

2. In Item 5.2 after figure "45" to add with the words "or stipulated in Item 5.4 these rules 20".

3. In Item 5.4:

3.1. in the first paragraph to replace figure "45" with figure "20";

3.2. give the second paragraph in the following edition:

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