LAW OF THE AZERBAIJAN REPUBLIC

of February 23, 2021 No. 266-VIQD

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, Millie DECIDES: Majlis of the Azerbaijan Republic

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, No. 5, Article 863, No. 6, article 1193, No. 7 (I book), 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, Articles 796, 801, 804, 812, 814, No. 8, Articles 1364, 1373, 1378, No. 12, Article 1894; 2020, No. 5, Article 522, No. 6, Articles 668, 678, No. 7, Article 832, No. 8, Article 1013, No. 11, Articles 1328, 1334; the laws of the Azerbaijan Republic of December 18, 2020 No. 225-VIQD and 30 of December, 2020 No. 248-VIQD) to make the following changes:

1. under Article 164:

1.1. in article 164.1.27 to replace figure "4" with figure "7";

1.2. in article 164.1.36 to replace figure "3" with figure "5";

1.3. in article 164.1.43 to replace figure "2" with figure "5";

1.4. in Article 164.1.48 of the word "1 year" shall be replaced with words "2 years".

2. at the end of Article 164.1.53 to replace sign of point with sign of semicolon and to add with Articles 164.1.54 - 164.1.55 following of content:

"164.1.54. import of machines, the equipment and installations for the purpose of performance of works on production and conversion of jewelry from gold and silver, based on the affirmative document of the body (structure) established by relevant organ of the executive authority - within 3 years since January 1, 2021;

164.1.55. sale of gold and silver in the form of ingots, coins or granules.".

3. at the end of Article 188.1.6 to replace sign of point with sign of semicolon and to add with Article 188.1.7 of the following content:

"188.1.7. taking into account provisions of Article 188.1.1 of this Code, the imported platinum, gold and the jewelry and other products made of them processed sorted inserted into frame and diamonds fixed in it - within 3 years since January 1, 2021.".

4. under Article 190:

4.1. at the end of the eleventh paragraph of Article 190.1 to replace sign of point with sign of semicolon and to add with the twelfth and thirteenth paragraphs of the following content:

"smoking tobacco, except for the tobacco intended for the production purposes, the "homogenized" or "recovered" tobacco, chewing or snuff tobacco, and also pipe tobacco;

the tobacco and tobacco products used as a result of heating (in the form of vapor).";

4.2. in Article 190.3 after words to "energy drinks" to add with words ", to drinks, smoking tobacco, except for the tobacco intended for the production purposes, to the "homogenized" or "recovered" tobacco, chewing or snuff tobacco, and also pipe tobacco, and also the tobacco and tobacco products used as a result of heating (in the form of vapor)";

4.3. in Article to replace 190.3.7 figures of "31,0" with figures of "43,0";

4.4. in Article to replace 190.3.8 figures of "31,0" with figures of "35,0";

4.5. in Article to replace 190.3.12 figures of "20,0" with figures of "100,0";

4.6. at the end of Article 190.3.13 to replace sign of point with sign of semicolon and to add with Articles 190.3.14 and 190.3.15 of the following content:

"190.3.14. smoking tobacco, except for the tobacco intended for the production purposes, the "homogenized" or "recovered" tobacco, chewing or snuff tobacco, and also pipe tobacco - 30, 0 manats for each kilogram;

190.3.15. the tobacco and tobacco products used as a result of heating (in the form of vapor) - 12, 9 manats for 1000 pieces.";

4.7. in Article 190.3-1 of the word "190.3.12 and 190.3.13" shall be replaced with words "190.3.12 - 190.3.15".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info