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LAW OF THE AZERBAIJAN REPUBLIC

of December 5, 2023 No. 1033-VIQD

About modification of the Tax code of the Azerbaijan Republic

Being guided by Item 15 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 (book I), 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 (book I), 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, N 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 (book I), 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 (book I), Articles 2219, 2251, 2270; 2018, No. 2, Article 149, No. 5, Article 863, No. 6, article 1193, No. 7 (book I), Articles 1414, 1427, No. 10, Article 1962, N 11, Articles 2186, 2210, No. 12 (book I), 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 (book I), Article 1439, 1441, 1454, 1455; 2021, No. 3, article 211, No. 6 (book I), 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, No. 12, Articles 1376, 1385, 1400; 2023, No. 1, of Article 1, of 10, of 14, of 23, of 36, No. 2, Article 158, No. 3, Article 336, No. 4, of Article 445, of 467, No. 7, article 902, No. 8 (the book I), Articles 1095, of 1123, of 1136) to make the following changes:

1.1. in the text of Article 9 before the words "in the territory of the Azerbaijan Republic" to add with the words "except for tax payments under Articles 169.8 and 211.1.1 of this Code";

1.2. under Article 13.2:

1.2.1. in Article 13.2.24 of the word "used for registration of calculations, having fiscal memory and registered by tax authorities in accordance with the established procedure" shall be replaced with words "having potential to collect, to process, store and transfer via the Internet information on the carried-out cash calculations";

1.2.2. in Article 13.2.81 in the first case after the words "on purpose" to add with the words "or without such purpose", and after the word "profit" - the word "(income)";

1.2.3. under Article 13.2.82:

1.2.3.1. in the first offer to "criteria" shall be replaced with words the word to "criteria of risk" and in the same offer of the word", including making bestovarny and (or) risk transactions" to exclude;

1.2.3.2. the second offer to state in the following edition:

"The procedure and conditions of inclusion of the taxpayer in the list of risk taxpayers and exception it from this list are determined by the body (structure) determined by relevant organ of the executive authority. The decision on inclusion of the taxpayer in the list of risk taxpayers and exception it from this list is accepted by the body (structure) determined by relevant organ of the executive authority;";

1.3. under Article 14:

1.3.1. in Article 14.3.6 "(obtaining)" to exclude the word;

1.3.2. in Article 14.6.5 of the word "in the following cases" shall be replaced with words "in case of detection of unreasonable increase in the actual purchase value of the purchased goods (works, services)", and at the end of the same Article to replace colon with point;

1.3.3 repeal Articles 14.6.5.1 and 14.6.5.2;

1.4. under Article 15.1:

1.4.1. in Article 15.1.14 the word "registration" shall be replaced with words "registrations";

1.4.2. add with Article 15.1.15-4 of the following content:

"15.1.15-4. get access to data of the specified taxpayers in tax authority according to Article 16.1.11-14 of this Code, according to the procedure, established by the body (structure) determined by relevant organ of the executive authority taking into account requirements of Article 30.8 of this Code;";

1.5. under Article 16.1:

1.5.1. in Article 16.1.6 of the word "also in case of conducting financial accounting in electronic format" shall be replaced with words "the taxpayer in case of conducting financial accounting in electronic format", and in the same Article after the word to "bases" to add with words ", and also to the systems estimating and reflecting duration, amount, cost, payments and other economic indicators of the services rendered by the taxpayers rendering utilities and communication services on the subscribers and the taxes giving the grounds for calculation containing information for carrying out settlement with other obespechitel of services";

1.5.2. add with Articles 16.1.11-13 and 16.1.11-14 of the following content:

"16.1.11-13. transfer the monthly data established by the body (structure) determined by relevant organ of the executive authority through the information system belonging to operators of the order of taxi in electronic information system of the body (structure) determined by relevant organ of the executive authority after every month no later than the 20th day of the next month;

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