RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 27, 2006 No. 89

About approval of Rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign states by diplomatic and consular representations, representative offices of the international organizations, and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic of October 21, 2005 "About entering of amendments and changes into the Tax code of the Azerbaijan Republic" of December 16, 2005 the No. 330 Cabinet of Ministers of the Azerbaijan Republic decides No. 1028-IIGD:

1. Approve "Rules of tax withholding on value added on zero (0) to rate for the goods and services intended for official use of foreign states by diplomatic and consular representations, representative offices of the international organizations and also for personal use by the diplomatic and administrative and technical staff of these representations including living together with them members of their families" it (is applied).

2. Consider invalid item 4 of "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions", No. approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 48, and Items 3, of 4, of the 5th resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2003 No. 81 "About modification and amendments in the "Rules of return to the taxpayer of excessively paid taxes, percent and financial sanctions" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48".

3. This resolution becomes effective from the date of signing.

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