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LAW OF THE AZERBAIJAN REPUBLIC

of May 24, 2024 No. 1163-VIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the Customs Code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About the state fees" and "About licenses and permissions"

Millie Majlis of the Azerbaijan Republic, being guided by Items 1, of 10, of 15, 17 and 25 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. In the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (the Book I), Article 583 (volume I); 2024, No. 2, Article 138; The Laws of the Azerbaijan Republic No. 1108-VIQD of March 5, 2024 and No. 1141-VIQD of April 23) to make the following changes to Article 50:

1.1. In Article 50.1.6 of the word "special consent (license)" and "such consent (license)" to replace with the word "license";

1.2. Add with Article 50.1.6-1 of the following content:

"50.1.6-1. implementation of activities for tobacco products manufacture without registration, and also identification of violations of the conditions of registration established by the Law of the Azerbaijan Republic "About tobacco and tobacco products";

Article 2. In the Customs code of the Azerbaijan Republic (Collection of Legal acts of the Azerbaijan Republic, 2011, No. 9, Article 787 (volume I) to make the following changes:

2.1. After the word "documents" in Article 9.0.5 to add with words "and the statement from the Register of subjects of managing which import and make tobacco products according to the Law of the Azerbaijan Republic "About tobacco and tobacco products";

2.2. After the word "with documents" in Article 92.2.3 to add with words "and with the statement from the Register of subjects of managing which import and make tobacco products according to the Law of the Azerbaijan Republic "About tobacco and tobacco products". it is added.

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