of December 3, 2021 No. 408-VIQD
About modification of the Law of the Azerbaijan Republic "About local (municipal) taxes and payments"
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 Law of the Azerbaijan Republic "About local (municipal) taxes and payments" (Collection of the legislation of the Azerbaijan Republic, 2002, No. 4 (the I book), Article 155; 2008, No. 6, Article 462; 2014, No. 8, Article 955; 2016, No. 11, Article 1778; 2017, No. 7, Article 1265; 2018, No. 11, Articles 2197, 2224; 2020, No. 11, Article 1333) to make the following changes:
1.1. in Article 5.1 to exclude the words "construction materials of local value";
1.2. under Article 8:
1.2.1. in Article 8.0.2 of the word "from physical persons" shall be replaced with words "from physical persons in case, stipulated in Article 198.1 Tax codes of the Azerbaijan Republic";
1.2.2. repeal Article 8.0.3.
This Law becomes effective since January 1, 2022.
President of the Azerbaijan Republic
Ilham Aliyev
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