LAW OF THE AZERBAIJAN REPUBLIC

of April 9, 2019 No. 1559-VQD

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, 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. 6, Article 608, 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, I book, Article 207, No. 3, Articles 396, 402, No. 5, Article 848, No. 6, Articles 973, 974, 1015, 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. 5, Articles 695, 723, 737, No. 6, Article 1055, No. 7, Article 1304, No. 8, Article 1509, No. 12, I book, Articles 2219, 2251, 2270; 2018, No. 2, Article 149; 2018, No. 5, Article 863, No. 6, Article 1193, No. 7, I book, Articles 1414, 1427, No. 11, Articles 2186, 2210, No. 12 (book I), Article 2498, 2509; The Law of the Azerbaijan Republic of December 28, 2018 No. 1413-VQD) to make the following changes:

1.1. At the end of Article 102.1.33 to replace point with semicolon and to add with Article 102.1.34 of the following content:

"102.1.34. the income of the physical nonresident persons involved in representation of goods, performance of works and provision of services in connection with 2020 UEFA, the income of players and employees of football nonresident clubs within these activities received in connection with these games held in the Azerbaijan Republic by final game of the Europa League 2019 UEFA and games of the World Cup, based on the podtverditelny document from the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.";

1.2. At the end of Article 106.1.24 to replace point with semicolon and to add with Articles 106.1.25 and 106.1.26 of the following content:

"106.1.25. the income of UEFA, the legal nonresident persons created by it, football clubs (associations) - nonresidents, received in connection with the final game of the Europa League held in the Azerbaijan Republic 2019 UEFA, based on the podtverditelny document from the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority;

106.1.26. income gained by UEFA, the legal nonresident persons, and also football clubs (associations) created by it and representing it - nonresidents in connection with the games of the World Cup held in the Azerbaijan Republic 2020 UEFA, based on the podtverditelny document from the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.";

1.3. add with Article 125.4 of the following content:

"125.4. provision of this Article do not extend to the dividends and interest incomes of UEFA, the legal nonresident persons created by it, football nonresident clubs received in connection with the final game of the Europa League held in the Azerbaijan Republic 2019 UEFA, and also for dividend incomes of the structures representing UEFA in connection with the World Cup 2020 UEFA, based on the podtverditelny document issued by the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.";

1.4. At the end of Article 164.1.42 to replace point with semicolon and to add with Articles 164.1.43 and 164.1.44 of the following content:

"164.1.43. representation of goods, performance of works and rendering the services, and also commodity import from UEFA created by it legal nonresident persons and football clubs (associations) - nonresidents in connection with the final game of the Europa League held in the Azerbaijan Republic 2019 UEFA, based on the podtverditelny document issued by the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority;

164.1.44. representation of goods, performance of works and rendering the services, and also commodity import from UEFA representing it, and also created and the legal entities authorized by it in connection with the final game of the Europa League held in the Azerbaijan Republic 2019 UEFA, based on the podtverditelny document issued by the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.";

1.5. At the end of Article 165.1.7 to replace point with semicolon and to add with Article 165.1.8:

"165.1.8. representation of goods, performance of works and rendering services by the physical nonresident persons attracted with UEFA in connection with the games of the World Cup of UEFA held in the Azerbaijan Republic 2020, based on the podtverditelny document issued by the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.";

1.6. At the end of Article 188.1.5 to replace point with semicolon and to add with Article 188.1.6 of the following content:

"188.1.6. the goods imported in connection with carried out in the Azerbaijan Republic by final game of the Europa League 2019 UEFA and games of the World Cup 2020 UEFA, based on the podtverditelny document issued by the body (structure) established by relevant organ of the executive authority, according to the procedure, established by relevant organ of the executive authority.".

Article 2

This Law becomes effective since March 1, 2019 and is effective till August 1, 2021.

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