LAW OF THE AZERBAIJAN REPUBLIC

of December 3, 2021 No. 412-VIQD

About modification of the Law of the Azerbaijan Republic "About execution"

Being guided by Item 6 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie DECIDES: Majlis of the Azerbaijan Republic

Article 1

In the Law of the Azerbaijan Republic "About execution" (Collection of the legislation of the Azerbaijan Republic, 2002, No. 3, Article 114; 2003, No. 6, Article 277; 2004, No. 8, Article 598, No. 11, Article 901, No. 12, Article 973; 2007, No. 1, Article 3, No. 6, Article 562, No. 11, Article 1053; 2008, No. 6, Article 462, No. 7, Article 602; 2009, No. 12, Article 952; 2010, No. 2, Article 75, No. 7, Article 591; 2011, No. 6, Article 482, No. 7, Article 618; 2012, No. 11, Article 1052; 2013, No. 6, Article 613, No. 7, Article 787, No. 12, Article 1494; 2015, No. 12, Article 1434; 2016, No. 12, Article 2050; 2017, No. 2, Article 156, No. 6, Article 1056, No. 8, Article 1511; 2018, No. 2, Article 151, No. 5, Articles 853, 867, No. 7 (I book), Article 1424, No. 8, article 1674, No. 12 (I book), Article 2528; 2019, No. 1, Article 21, No. 2, Article 203, No. 6, Article 999; 2020, No. 7, Articles 828, 856; 2021, No. 4, Article 312, No. 8, Article 898) to make the following changes:

1.1. state Article 53.2 in the following edition:

"53.2. Except for the property of the taxpayer described for tax debt, the property of the debtor is on sale by auction the specialized agencies created in the procedure established by the law under commodity exchanges and having the right to carrying out such transactions.

Sale of the property of the taxpayer described for tax debt by auction is performed by means of the body (structure) established by relevant organ of the executive authority, according to the procedure, provided by the Tax code of the Azerbaijan Republic, based on the order of tax authority.

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