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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of November 22, 2021 No. 365

About introduction of amendments to resolutions 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" and of February 18, 2013 No. 25 "About approval of "Rules of return of customs payments"

For the purpose of ensuring execution of subitem 1.1.9 of the Presidential decree of the Azerbaijan Republic of December 25, 2019 "About application of the Law of the Azerbaijan Republic of November 29, 2019 No. 1704-VQD "About modification of the Tax code of the Azerbaijan Republic" and regulation of number of questions in connection with application of this Law" the Cabinet of Ministers of the Azerbaijan Republic DECIDES: No. 902

1. In 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" (Collection of the legislation of the Azerbaijan Republic, 2001, No. 2, Article 126; 2003, No. 4, Article 214, No. 6, Article 349; 2005, No. 2, Article 134; 2006, No. 2, Article 184, No. 3, Article 308; 2010, No. 10, Article 905; 2017, No. 10, Article 1888; 2019, No. 7, Article 1335; 2021, No. 3, Article 282, No. 7, Article 876) to make the following changes:

1.1. in the name and the first part of the word "and fees on unemployment insurance" shall be replaced with words ", fees on unemployment insurance and compulsory medical insurance,";

1.2. add with part 3 following of content:

"3. Change can be made to this Resolution according to the Item 2.6-1 "Regulations on Procedure for Development and Acceptance of Regulatory Legal Acts of Executive Bodies", No. 772 approved by the Presidential decree of the Azerbaijan Republic of August 24, 2002.";

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