LAW OF THE AZERBAIJAN REPUBLIC

of December 27, 2021 No. 454-VIQD

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 (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 (book I), 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, No. 12 (book I), Article 1439, 1441, 1454, 1455; 2021, No. 3, article 211, No. 6 (the book I), Articles 541, of 551, of 555, No. 7, of Article 698, of 711, No. 8, Article 894, No. 10, of Article 1090, of 1092) to make the following changes:

1.1. Article 13.2.43 - 13.2.45 to cancel;

1.2. under Article 16:

1.2.1. in Article 16.1.8.4 of the word "and lottery tickets" shall be replaced with words ", lottery tickets, tickets for sports gamblings and electronic tickets on sports gamblings";

1.2.2. in Article 16.1.9 before the word "cash" to add with the words "except for purchases of lottery tickets, tickets for sports gamblings and electronic tickets on sports gamblings";

1.2.3. add with Articles 16.1.11-6.4 and 16.1.11-12 of the following content:

"16.1.11-6.4. rendering the services connected with sale of lottery tickets, tickets for sports gamblings and electronic tickets on sports gamblings and also sale of lottery tickets in agency procedure;";

"16.1.11-12. provide transfer of data on implementation of lottery tickets by the organizer of lottery, tickets for sports gamblings and electronic tickets on sports gamblings by the operator of sports gamblings, about fees (remunerations) of sellers of lottery tickets and tickets for sports gamblings in the form approved by body (organization) determined by relevant organ of the executive authority through information system and the central system of gambling which the organizer of lottery and the operator of sports gamblings respectively, on daily basis in information system of body (organization) determined by relevant organ of the executive authority have;";

1.3. in Article 99.3.12 of the word "the gamblings which are carried out in connection with sports" shall be replaced with words "lotteries and sports gamblings";

1.4. in Article 100 of the word "and the gamblings held in connection with sports" shall be replaced with words ", lotteries and sports gamblings";

1.5. in Article 101.5 of the word "the gamblings which are carried out in connection with sports" shall be replaced with words carrying out lotteries "sports gamblings, lotteries" and in this Article in the second case after words of "gamblings", to add with the word of "lotteries";

1.6. under Article 102:

1.6.1. state Article 102.1.26 in the following edition:

"102.1.26. prizes in the amount up to 500 manats in the form of money from the lotteries which are carried out by the organizer of lottery, and the sports gamblings held by the operator of sports gamblings;";

1.6.2. at the end of Article 102.1.35 to replace point with semicolon and to add with Article 102.1.36 of the following content:

"102.1.36. revenue from rendering services in implementation of lottery tickets in agency procedure at all stages based on the agreement signed with the seller of lottery tickets or based on its order.";

1.7. at the end of Article 106.1.28 to replace point with semicolon and to add with Article 106.1.29 of the following content:

"106.1.29. revenue from rendering services in implementation of lottery tickets in agency procedure at all stages based on the agreement signed with the seller of lottery tickets or based on its order.";

1.8. in Articles 125.1.8 and 150.1.10 of the word "the gamblings which are carried out in connection with sports" shall be replaced with words carrying out lotteries "sports gamblings, lotteries";

1.9. in Article 150.1.11 of the word "carrying out lotteries," shall be replaced with words "sports gamblings, lotteries,";

1.10. at the end of Article 164.1.56 to replace point with semicolon and to add with Article 164.1.57 of the following content:

"164.1.57. rendering the services connected with sale of lottery tickets in agency procedure at all stages based on the agreement signed with the seller of lottery tickets or based on its order.";

1.11. in paragraph eleven of part one of Article 168.1.5 and in Article 169.3 part three after the word of "lotteries" to add with words "(including virtual lotteries), sports gamblings,";

1.12. in part two of Article 172.3 of the word "Lotteries, Tourist" to replace with the word "Tourist";

1.13. repeal Article 172.5.1;

1.14. state Article 218.4.2 in the following edition:

"218.4.2. persons which are operators of sports gamblings and sellers of sports gamblings, and also organizers of lotteries and sellers of lottery tickets;";

1.15. add with Article 218-1.1.6 of the following content:

"218-1.1.6. Revenue from rendering services in implementation of lottery tickets in agency procedure at all stages based on the agreement signed with the seller of lottery tickets or based on its order.";

1.16. state Articles 219.4 and 220.9 in the following edition:

"219.4. Means from implementation of tickets for sports gamblings for the operator of sports gamblings, and for the seller of sports gamblings - the payment (remuneration) paid to it by the operator of sports gamblings is the taxation object the simplified tax.";

"220.9. From the means received from realization of sports gamblings by the operator of sports gamblings the simplified tax at the 6 percent rate, and the seller of sports gamblings from the payment (remuneration) paid to it by the operator of sports gamblings - at the 4 percent rate is estimated.";

1.17. add with Articles 219.4-1 and 220.9-1 of the following content:

"219.4-1. Means from implementation of lottery tickets for the organizer of lottery, and for the seller of lottery tickets - the payment (remuneration) paid to it by the organizer of lottery is the taxation object the simplified tax.";

"220.9-1. From the means received from implementation of lottery tickets by the organizer of lottery the simplified tax at the 6 percent rate, and the seller of lottery tickets - from the payment (remuneration) paid to it by the organizer of lottery - at the 4 percent rate is estimated.";

1.18. in Article 221.3.1 of the word "in Article 220.9" shall be replaced with words "in Articles 220.9 and 220.9-1".

Article 2

This Law becomes effective since January 1, 2022.

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