PRESIDENTIAL DECREE OF THE REPUBLIC OF AZERBAIJAN

of October 5, 2017 No. 1616

About modification of the "Provision on the Ministry of taxes of the Azerbaijan Republic" approved by the Presidential decree of the Azerbaijan Republic No. 454 of March 29, 2001

Being guided by Item 32 of article 109 of the Constitution of the Azerbaijan Republic, in connection with application of the Law of the Azerbaijan Republic of December 16, 2016 "About introduction of amendments to the Tax Code of the Azerbaijan Republic" I decide No. 454-VQD:

Make the following changes to the "Provision on the Ministry of taxes of the Azerbaijan Republic" approved by the Presidential decree of the Azerbaijan Republic No. 454 of March 29, 2001 (Collection of the legislation of the Azerbaijan Republic, 2001, No. 3, Article 162; 2005, No. 9, Article 797; 2006, No. 5, Article 400; 2007, No. 4, Article 323, No. 12, Article 1246; 2008, No. 11, Article 972; 2009, No. 10, Article 780, No. 12, Article 983; 2011, No. 2, Article 85; 2013, No. 2, Article 111, No. 7, Article 806; 2016, No. 6, Article 1038; 2017, No. 2, Article 183, No. 5, Article 842):

1. According to part 9:

1.1. add with Items 9.9-2, 9.9-3, 9.9-4 of the following content:

"9.9-2. According to article 77-1 of the Tax Code of the Azerbaijan Republic makes the decision on preliminary determination of tax responsibility of the taxpayers who submitted the application in connection with the transaction specified in the statement;

9.9-3. According to article 165.4 of the Tax Code of the Azerbaijan Republic registers taxpayers for sale on condition of VAT return during the trade festivals, provides to them corresponding program and the hardware based on statements of the taxpayers registered as sellers;

9.9-4. Questions "The Receipt on Payment of Fixed Amount on the Simplified Tax" to physical persons, stipulated in Article 218.4.4 Tax codes of the Azerbaijan Republic;";

1.2. In Item 9.10 of the word "tax and commercial" shall be replaced with words "tax, commercial and bank".

2. On 11 parts:

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