LAW OF THE AZERBAIJAN REPUBLIC

of May 19, 2020 No. 103-VIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, to the Laws of the Azerbaijan Republic "About estimative activities" and "About executive officials"

Millie Majlis of the Azerbaijan Republic, being guided by Items 6, 10 and 15 parts I of article 94 of the Constitution of the Azerbaijan Republic, in connection with execution of the Law of the Azerbaijan Republic of December 28, 2018 No. 1440-VQD "About introduction of amendments to the Law of the Azerbaijan Republic "About execution", decides:

Article 1. In the Tax code of the Azerbaijan Republic (Collection of the legislation, 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. 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 (book I), 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 (book I), Articles 2219, 2251, 2270; 2018, No. 2, Article 149, No. 5, Article 863, No. 6, article 1193, No. 7 (book I), Articles 1414, 1427, No. 10, Article 1962, No. 11, Articles 2186, 2210, No. 12 (I book), Article 2498, 2509; 2019, No. 1, Article 30, No. 4, Article 590, No. 5, of Article 796, of 801, of 804, of 812, of 814, No. 8, of Article 1364, of 1373, of 1378, No. 12, Article 1894) to make the following changes to Article 90.3:

1.1. State the fourth paragraph in the following edition:

"The described property of the taxpayer is estimated by the appraiser according to the Law of the Azerbaijan Republic "About estimative activities", except as specified estimates of the described property of the taxpayer by a court decision, and also use of regulated prices.".

1.2. Add the second offer of the following content to the fifth paragraph:

"The executive official shall invite the appraiser who specializes in area of assessment and acts at least 5 years, was not condemned for heavy or especially serious crimes, and also for corruption crimes and crimes against office interests or economic crimes.".

Article 2. Make the following changes to the Law of the Azerbaijan Republic "About estimative activities" (Collection of the legislation of the Azerbaijan Republic, 1998, No. 9, Article 562; 2002, No. 5, Article 241; 2007, No. 5, Article 436, No. 8, Article 745, No. 10, Article 938; 2012, No. 6, Article 502):

2.1. Under Article 5:

2.1.1. in the third paragraph after the word "mortgage" to add the word of "(mortgage)";

2.1.2. in the eighth paragraph to exclude words" (in this case assessment is made by the appraiser by request of persons who are owners of property or according to the legislation relevant organ of the executive authority)";

2.2. Add the third part of the following content to article 12:

"If the obligatory assessment provided in the eighth paragraph of article 5 of this Law is made by request of the executive official, the executive official shall invite the appraiser who specializes in area of assessment and acts at least 5 years, was not condemned for heavy or especially serious crimes, and also for corruption crimes and crimes against office interests or economic crimes.";

2.3. In the second part of Article 13 before the word "expenses" to add the word "if other is not provided by the laws of the Azerbaijan Republic".

Article 3. Make the following changes to the Law of the Azerbaijan Republic "About executive officials" (Collection of the legislation of the Azerbaijan Republic, 2000, No. 1, Article 18; 2001, No. 11, Article 687, No. 12, Article 731; 2003, No. 1, Article 23; 2004, No. 2, Article 57, No. 3, Article 133; 2006, No. 11, Article 928; 2007, No. 1, Article 4, No. 7, Article 712; 2010, No. 7, Article 591; 2011, No. 6, Article 477, No. 7, Article 584, No. 12, Article 1092; 2013, No. 7, Article 788; 2015, No. 3, Article 252; 2016, No. 6, Article 991; 2018, No. 7 (book I), Article 1423):

3.1. At the end of the sixth paragraph of the first part of article 7 to replace point with semicolon and to add the seventh or tenth paragraphs of the following content:

"no later than 1 working day by means of mutually integrated electronic system makes the corresponding entries in the Elektronnoye Pravitelstvo portal about the made decision (property attachment etc.) made in case of the direction of the requirement of property of the debtor including cash or means on accounts and deposits in banks or other credit institutions, and also the money and other assets which are stored;

if the requirements specified in the executive document are not clear, appeals to the relevant court or other body with the statement for explanation of the decision which formed the basis for issue of the executive document, and also the document which according to the law is considered the executive document;

notifies the claimant on departure of executive documents to destination;

provides protection of property of the debtor in cases and in the terms established by the law.";

3.2. By the first part of Article 8:

3.2.1. cancel the eleventh paragraph;

3.2.2. at the end of the fifteenth paragraph to replace point with semicolon and to add the sixteenth or eighteenth paragraphs of the following content:

"receive the help from relevant organs of the executive authority and other state bodies (organizations) according to their powers in connection with implementation of executive actions;

by means of the information system "Electronic Execution" of relevant organ of the executive authority to obtain information connected with implementation of executive actions;

at the same time to take more than one enforcement power of execution according to the law.";

3.3. In the third part of Article 12 of the word of "notarial bodies" to replace with the word of "notaries".

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