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LAW OF THE AZERBAIJAN REPUBLIC

of November 29, 2022 No. 654-VIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the Laws of the Azerbaijan Republic "About social insurance", "About bases of municipal finance", "About medical insurance" and "About encumbrance of personal estate"

Millie Majlis of the Azerbaijan Republic, being guided by Items 7, of 11, of 15, 20 and 27 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. Make the following changes to the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (volume I), Art. 583; 2001, No. 7, Art. 454, No. 9, Art. 576), No. 12, Art. 734, 2002, No. 5, Art. 249, No. 12, Art. 707, 2003, No. 8, Art. 425, No. 12 (volume I), Art. 671, 2004, No. 1, 1, 11, 887, 12, 980, 2005, 2, 61, 8, 688, 12, 1081, 2006, 12, 1005, 1026 2007, No. 1, Art. 4, No. 6, Art. 597, No. 8, Art. 745, No. 11, Art. 1053, No. 12, Art. 1192, 2008, No. 7, Art. 960, 2009, No. 7, Art. 506, 2011, No. 1, Art. 14, No. 7, Articles 588, 603, No. 12, Art. 1115, 2012, No. 6, Art. 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, Article 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, Art. 11, No. 12, Art. 1433, 2016, No. 2 (volume I), Art. 207, No. 3, Art. 396, 402, No. 5, Art. 848, No. 6, Art. 973, 974, 1015, No. 7, Art. 1245, No. 10, Art. 1603, No. 11, Art. 1752, 1792, 1793, No. 12, Articles 2001, 2037, 2046; 2017, No. 2, Art. 146, No. 5, Art. 695, 723, 737, No. 6, Art. 1055, No. 7, Art. 1304, No. 8, Art. 1509, No. 12 (book I), Articles 2219, 2251, 2270; 2018, No. 2, Art. 149, No. 5, Art. 863, No. 6, Art. 1193, No. 7 (volume I), Art. 1414, 1427, No. 10, Art. 1962, No. 11, Art. 2186, 2210, No. 12 (I book), Article 2498, 2509; 2019, No. 1, Art. 30, No. 4, Art. 590, No. 5, Art. 796, 801, 804, 812, 814, No. 8, Art. 1364, 1373, 1378, No. 12, Art. 1894; 2020, No. 5, Art. 522, No. 6, Art. 668, 678, No. 7, Art. 832, No. 8, Art. 1013, No. 11, Art. 1439, 1441, 1454, 1455; 2021, No. 3, Art. 211, No. 6 (volume I), Art. 541, 551, 555, No. 7, Art. 698, 711, No. 8, Art. 894, No. 10, Art. 1090, 1092, No. 12, Articles 1305, 1337; 2022, No. 1, Articles 6, 7, 17, No. 6, Article 587, No. 7, Article 716, No. 8, Article 832):

1.1. In Article 23.1.3-1 after the word "and also" to add the word "electronic";

1.2. Under Article 90:

1.2.1. In the first case to exclude the word "sale" from the first paragraph of Article 90.3;

1.2.2. In the second paragraph of Article 90.3.3.9 of the word "executive official" shall be replaced with words "tax authority";

1.2.3. Repeal Article 90.3.24;

1.2.4. Before the word "tax" in Article 90.6 to add the word of "the organizer of the biddings";

1.3. Under Article 194.2:

1.3.1. In Article 194.2.3 of the word "to the invoice, the electronic invoice, commodity-transport" shall be replaced with words "to the electronic invoice, electronic commodity-transport";

1.3.2. In the second offer of Article 194.2.8 of the word "invoice, electronic invoice, commodity-transport" shall be replaced with words "electronic the invoice, electronic commodity-transport".

Article 2. In the Law of the Azerbaijan Republic "About social insurance" (Collection of the legislation of the Azerbaijan Republic, 1997, No. 5, Art. 348; 1999, No. 11, Art. 609; 2000, No. 11, Art. 776). 2001, No. 9, Art. 576, No. 12, Art. 733, 736, 2002, No. 12, Art. 706, 2004, No. 7, Art. 505, No. 12, Art. 2, No. 12, Art. 1082, 2006, No. 11, Art. 923, No. 12, Art. 1018, 2007, No. 1, Art. 4, No. 12, Art. 1193, 2008, No. 2, Art. 49, No. 4, Art. 254, No. 6, Art. 462, No. 7, Art. 602, 2009, No. 12, Art. 970, 2010, No. 4, Art. 276, No. 11, Art. 949, 2011, No. 10, Art. 883, 2013, No. 11, Art. 1284, No. 12, Art. 3, Art. 336, No. 7, Art. 1279, 2018, No. 3, Art. 369, 396, No. 5, St. Article 35, No. 3, Article 380, of 2020, No. 5, Article 521, No. 6, Article 667, No. 7, Article 826, No. 8, Article 1015, No. 12 (the Book I), Article 1450 2021, No. 7, the Art. 711, No. 8, the Art. 896, No. 12, 1309) in the fourth paragraph two of part of Article 10 and Article 14.6-1 of the word "and obligatory state social" shall be replaced with words the Art. "compulsory national social insurance and obligatory medical".

Article 3. Make the following changes to article 7 of the Law of the Azerbaijan Republic "About bases of municipal finance" (Collection of the legislation of the Azerbaijan Republic, 1999, No. 12, Art. 690; 2001, No. 12, Art. 736; 2002, No. 5). 242, 2004, No. 4, Art. 202, 2005, No. 2, Art. 62, 2007, No. 11, Art. 1082, 2010, No. 3, Art. 173, 2011, No. 12, Art. 1075, 2015 2016 No. 11 of Art. 1779 of 2017 No. 5 of the Art. 708 No. 7 of Art. 1270 of 2018 No. 1 of the Art. 21 No. 11 of the Art. 2195, 2219):

3.1. State Item 1.2 in the following edition:

"1.2. The property tax of physical persons in case, stipulated in Article 198.1 Tax codes of the Azerbaijan Republic;";

3.2. Cancel Item 1.3.

Article 4. Make the following changes to the Law of the Azerbaijan Republic "About medical insurance" (Collection of the legislation of the Azerbaijan Republic, 2000, No. 1, Art. 4; 2001, No. 3, Art. 141; 2007, No. 12, Art. 1212, 2008, No. 11, Art. 960, 2014, No. 4, Art. 331, 2015, No. 4, Art. 352, 2016, No. 3, Art. 419, 2018, No. 4, Art. 651, 2019, No. 1, Articles 36, 47, No. 12, Article 1904, 2020, No. 3, Article 227, No. 5, article 521, No. 12 (volume I), Article 1426, 2021, No. 7, Articles 697, 711; 2022, No. 3, Article 193):

4.1. At the end of Article 15-5.2.2 to replace point with semicolon and to add with Articles 15-5.2.3 and 15-5.2.4 of the following content:

"15-5.2.3. Perform types of activity, stipulated in Article 220.10 Tax codes of the Azerbaijan Republic, in individual procedure (without attraction of hired employee) by obtaining "receipts on payment of fixed amount on the simplified tax compulsory for the national social insurance and compulsory medical insurance;

15-5.2.4. Perform types of activity, the stipulated in Article 218.4.1 Tax code of the Azerbaijan Republic, in individual procedure (without attraction of hired employees) with receipt of "Distinction".".

4.2. After the words "insurance premium" in Article 15-11.4 to add the word" (engaged in types of activity, stipulated in Article 220.10 Tax codes of the Azerbaijan Republic in individual procedure (without attraction of hired employee) and performing passenger and freight transportation by vehicles in the territory of the Azerbaijan Republic in individual procedure (without attraction of hired employee) (except for the insurance premium paid by physical persons, the stipulated in Article 218.4.1 Tax code of the Azerbaijan Republic)" and to add with the second offer of the following content:

"Collection on compulsory medical insurance by the physical persons performing types of activity, stipulated in Article 220.10 Tax codes of the Azerbaijan Republic in individual procedure (without attraction of hired employee)" is paid in case of receipt of "The receipt on payment of fixed amount on the simplified tax compulsory for the national social insurance and compulsory medical insurance", and the physical persons, the stipulated in Article 218.4.1 Tax code of the Azerbaijan Republic performing passenger and freight transportation by vehicles in the territory of the Azerbaijan Republic in individual procedure (without attraction of hired employee) in case of receipt of "Distinction".".

Article 5. The article 4.2.2 Law of the Azerbaijan Republic "About encumbrance of personal estate" (Collection of the legislation of the Azerbaijan Republic, 2017, No. 5, Art. 753; 2018, No. 12 (volume I), Art. 2519; 2019, No. 1, Articles 25, No. 8, Article 1382; 4, Articles 392, No. 8, Articles 835) to state 2020, to No. in the following edition:

"4.2.2. According to Articles 85.9-1.3 - 85.9-1.4 Tax codes of the Azerbaijan Republic the conclusion of the contract of pledge for prolongation of completion date of the tax liability and the inventory of the personal estate suitable for sale belonging to the taxpayer and according to Article 89.1 of this Code the belongings list of the taxpayer as method of ensuring payment of tax debt, the percent added on them and the inflicted financial sanctions;".

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