Unofficial transfer (c) Soyuzpravoinform LLC
of September 5, 2023 No. 307
About approval "The list of fixed assets, tax-exempt on value added for import"
For the purpose of ensuring execution of subitem 2.2.3 of the Presidential decree of the Azerbaijan Republic of December 30, 2022 No. 1946 "About application of the Law of the Azerbaijan Republic of December 9, 2022 No. 677-VIQD "About modification of the Tax code of the Azerbaijan Republic", modification of presidential decrees of the Azerbaijan Republic of August 30, 2000 No. 393 "About application of the Law of the Azerbaijan Republic on approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of the legal regulation and the Tax code of the Azerbaijan Republic approved by the specified Law" and of March 21, 2020 No. 969 "About approval "Procedure for the VAT return paid by physical persons consumers for the goods acquired at persons who are engaged in activities for retail trade, public catering and medicine connected with it (except for oil and gas products, cars, alcoholic beverages and tobacco products), and the services rendered by them in the territory of the Azerbaijan Republic" the Cabinet of Ministers of the Azerbaijan Republic DECIDES:
1. Approve "The list of the fixed assets exempted from the value-added tax on import" (is attached).
2. Part of 71 lists approved by part of 1 this resolution is applied also to the fixed assets imported into the country and placed under the special procedure of temporary storage according to the Customs code of the Azerbaijan Republic about day of application of this resolution.
3. This resolution is applied since January 1, 2023.
Prime Minister of the Azerbaijan Republic
Ali Asadov
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 5, 2023, No. 30
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.