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of January 30, 2024 No. 55
About introduction of amendments to some resolutions of the Cabinet of Ministers of the Azerbaijan Republic in connection with execution of the Presidential decree of the Azerbaijan Republic of February 7, 2023 No. 2027 "About application of the Law of the Azerbaijan Republic of December 20, 2022 No. 705-VIQD "About introduction of amendments to the Tax Code of the Azerbaijan Republic" and modification of the Presidential decree of the Azerbaijan Republic of August 30, 2000 No. 393 "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law"
(Extraction)
For the purpose of ensuring execution of part 2 of the Presidential decree of the Azerbaijan Republic of February 7, 2023 "About application of the Law of the Azerbaijan Republic of December 20, 2022 No. 705-VIQD and modification of the Presidential decree of the Azerbaijan Republic of August 30, 2000 No. 393 "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law" the Cabinet of Ministers of the Azerbaijan Republic decides No. 2027:
1. Make the following changes to "The rule of return of already paid taxes, charges of compulsory national social insurance, insurance on unemployment and fees of compulsory medical insurance, percent and financial sanctions", approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48 (Collection of the Legislation of the Azerbaijan Republic, 2001, No. 2, Article 126 (volume I)
1.1. Add with Item 3.5 of the following content:
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