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of August 31, 2023 No. 299
About modification of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48 "About approval of "Rules of return of excessively paid taxes, fees on compulsory national social insurance and unemployment insurance, percent and financial sanctions"
Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, for the purpose of ensuring execution of Item 2.4 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 connected with it to public catering and medicine (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:
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