LAW OF THE AZERBAIJAN REPUBLIC

of December 24, 2021 No. 442-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

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 (book I), Articles 541, 551, 555, No. 7, Articles 698, 711, No. 8, Article 894; the laws of the Azerbaijan Republic of September 30, 2021 No. 378-VIQD and 380-VIQD) at the end of Article 164.1.55 to replace sign of point with sign of semicolon and to add with Article 164.1.56 of the following content:

"164.1.56. import of all types of the equipment, equipment, technical means and devices, their spare parts, personal armored protective clothes, tools, mine and search dogs, explosive and pyrotechnic means within cleaning of the territories of the Azerbaijan Republic, and also other territories which were affected by war and military operations exempted from occupation of min. and unexploded ammunition, devices with content of explosive and other explosive remnants, based on the supporting document of the body (structure) established by relevant organ of the executive authority - within 5 years since October 15, 2021.".

Article 2

This Law becomes effective since October 15, 2021.

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