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LAW OF THE AZERBAIJAN REPUBLIC

of February 24, 2023 No. 829-VIQD

About modification of the Tax code of the Azerbaijan Republic

Being guided by Item 1 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 (I book), 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 (I book), 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 (I book), 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 (I book), Articles 2219, 2251, 2270; 2018, No. 2, Article 149, No. 5, Article 863, No. 6, article 1193, No. 7 (I book), Articles 1414, 1427, No. 10, Article 1962, No. 11, Articles 2186, 2210, No. 12 (I book), 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 (I book), Article 1439, 1441, 1454, 1455; 2021, No. 3, article 211, No. 6 (I book), 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, Articles 6, 7, 17, No. 6, Article 587, No. 7, Article 716, No. 8, Article 832; the laws of the Azerbaijan Republic of November 29, 2022 No. 644-VIQD, 650-VIQD, 654-VIQD and 659-VIQD, 2 of December, 2022 No. 670-VIQD, 9 of December, 2022 No. 677-VIQD, 20 of December, 2022 No. 705-VIQD, 27 of December, 2022 No. 763-VIQD and 30 of December, 2022 No. 780-VIQD) to make the following changes:

1.1. in Article 209 of the word "nonresidents who are owners of the vehicles using the specified territory for transportation of passengers and loads" shall be replaced with words "owners of the vehicles registered in the foreign states following en route through the territory of the Azerbaijan Republic or managing directors of such vehicles.";

1.2. in article 210 after the words "in case of entrance" to add with words ", passing en route through the territory of the Azerbaijan Republic";

1.3. under Article 211:

1.3.1. to state the first paragraph of Article 211.1 in the following edition:

"211.1. The road tax is estimated on the vehicles registered in foreign states, which are driving on the territory of the Azerbaijan Republic, passing en route through the territory of the Azerbaijan Republic and leaving from the territory of the Azerbaijan Republic depending on types of vehicles, their engine displacement, stay term in the territory of the Azerbaijan Republic, quantity of seats, quantity of axes and total weight of the vehicle together with load, run in the territory of the Azerbaijan Republic, and also on automobile gasoline, diesel fuel and liquid gas which are made in the territory of the Azerbaijan Republic and go for internal consumption (wholesale) and are imported on the territory of the Azerbaijan Republic, at the following rates:";

1.3.2. to add Article 211.1.1 after the words "in case of entrance" with words ", passing en route through the territory of the Azerbaijan Republic" and in the specified Article of the word "corresponding to Article 211.1.1 of this Code" to exclude;

1.4. in Article 211.2 of the word "from 38 to 41 tons-0, the 15th US dollar;" to exclude;

1.5. repeal Article 211.3.

Article 2

This Law becomes effective since March 1, 2023.

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