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LAW OF THE AZERBAIJAN REPUBLIC

of November 29, 2022 No. 650-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 (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, No. 10, Articles 1090, 1092, No. 12, Articles 1305, 1337; 2022, No. 1, of Article 6, of 7, of 17, No. 6, Article 587, No. 7, Article 716, No. 8, Article 832) to make the following changes:

1. in Article 13.2.75 of the word "the body (structure) determined by relevant organ of the executive authority" shall be replaced with words "rules, stipulated in Article 50-2.1 of this Code".

2. state Articles 16.1.11-9, 23.1.15-4 and 50.1.9 in the following edition:

"16.1.11-9. observe requirements of the rules provided by Articles 50-2.1 and 194.1 of this Code;";

"23.1.15-4. control observance of requirements of the rules provided by Articles 50-2.1 and 194.1 of this Code;";

"50.1.9. control of observance of requirements of the rules provided by Articles 50-2.1 and 194.1 of this Code in connection with regulation of turnover in the territory of the Azerbaijan Republic of the goods which are subject to marking by excise stamp and the goods which are subject to obligatory marking.".

3. under Article 50-2:

3.1. state Article 50-2.1 in the following edition:

"50-2.1. The list of the goods made in the Azerbaijan Republic or imported to the country which are subject to obligatory marking, procedure for regulation of their turnover in the territory of the Azerbaijan Republic, submission of the order for production of obligatory marking, its application, sale and accounting are established by the body (structure) determined by relevant organ of the executive authority.";

3.2. add with Article 50-2.3-1 of the following content.

"50-2.3-1. Person which violated requirements of rules, stipulated in Article 50-2.1 of this Code bears responsibility in the cases provided by this Code, the Code of the Azerbaijan Republic about administrative offenses and the Criminal code of the Azerbaijan Republic.".

4. state Article 194.1 in the following edition:

"194.1. The inventory, made in the Azerbaijan Republic or imported into the country, subject to marking by excise stamps, procedure for regulation of their turnover in the territory of the Azerbaijan Republic, application for production of excise stamps, their applications, sale and accounting, are established by the body (structure) determined by relevant organ of the executive authority. Production of excise goods, their issue to taxpayers and conducting their accounting will be organized by the body (structure) established by relevant organ of the executive authority. Import of such excise goods without brand, their storage (except for the personal purposes) or sale are prohibited.".

5. state Article 194.1-1 in the following edition:

"194.1-1. Person which violated requirements of rules, stipulated in Article 194.1 of this Code bears responsibility in the cases provided by this Code, the Code of the Azerbaijan Republic about administrative offenses and the Criminal code of the Azerbaijan Republic.".

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