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LAW OF THE AZERBAIJAN REPUBLIC

of June 28, 2024 No. 1192-VIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, to the Laws of the Azerbaijan Republic "About the state fee", "About the list of the objects which are not allowed to civil circulation (excluded from civil circulation)", "And are resolved the list of objects which can belong to certain participants of civil circulation for the address (limited civil circulation) based on special permission", "About customs tariff" and "About licenses and permissions"

Millie Majlis of the Azerbaijan Republic, being guided by Items 1, of 10, of 11, of 13, 15 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, No. 4, Article 365, the Laws of the Azerbaijan Republic of April 19, 2024 No. 1135-VIQD, of April 23, 2024 No. 1141-VIQD and of May 21, 2024 No. 1157-VIQD) to make the following changes to Article 164.1.19:

"164.1.19. import of technologies, the equipment, components, materials and raw materials by persons performing designing, production, realization, repair and maintenance of defense products (military equipment, military weapon and ammunition, explosives and devices, their components) based on the supporting document of body (organization) determined for this purpose by relevant organ of the executive authority and also realization, repair and maintenance of the defense products made by these persons;

Article 2. The law of the Azerbaijan Republic "About the state fee" (Collection of the Legislation of the Azerbaijan Republic, 2001, No. 12, Article 740 (volume I); 2024, No. 1, Articles 10, 16; No. 1154-VIQD to add the Law of the Azerbaijan Republic of May 21, 2024 with Articles 22.0.40 and 22.0.41 of the following content:

Article 3. In the Law of the Azerbaijan Republic "About the list of the objects which are not allowed to stay in civil circulation (removed from civil circulation)" (Meeting Legislative legislations of the Azerbaijan Republic, 2004, No. 2, Article 55 (volume I); The Law of the Azerbaijan Republic of April 23, 2024 No. 1142-VIQD) to make the following changes:

3.1. State Article 1 in the following edition:

"1. Military military equipment and military weapon (except sale, import and export)".;

3.2. Add with Article 1-1 of the following content:

"1-1. Ammunition (except sale, import and export).";

3.3. In Article 2 "Law" shall be replaced with words the word "not the stipulated in Article 1 this Law and the law", and the words "and ammunition" - the words "and ammunition to them".

Article 4. Make the following changes to the Law of the Azerbaijan Republic "About the list of objects which can belong to certain participants of civil circulation and are allowed to the address based on special permission (limited civil circulation)" (Collection of Legal acts of the Azerbaijan Republic, 2004, No. 2, Article 56 (volume I):

4.1. State Articles 1 and 2 in the following edition:

"1. The equipment for development and production of military weapon and ammunition, spare parts to military weapon and ammunition.

2. The equipment for designing and production of military military equipment, spare parts to military military equipment.";

4.2. Add with Articles 1-1 and 2-1 of the following content:

"1-1. Military military equipment and military weapon (regarding realization, import and export)".;

"2-1. Ammunition (regarding their realization, import and export)".

Article 5. In the Law of the Azerbaijan Republic "About customs tariff" (Collection of the Legislation of the Azerbaijan Republic, 2013, No. 7, Article 779 (volume I); 2024, No. 4, Article 365; 2024, No. 4, Article 365). On April 19, 2024 No. 1135-VIQD) Article 20.0.28 to state the law of the Azerbaijan Republic to t in the following edition:

"20.0.28. import of technologies, the equipment, components, materials and raw materials by persons performing designing, production, realization, repair and maintenance of defense products (military equipment, military weapon and ammunition, explosives and devices, their components) based on the supporting document of body (organization) determined for this purpose by relevant organ of the executive authority.".

Article 6. "About licenses and permissions" (Collection of Legal acts of the Azerbaijan Republic, 2016, No. 4, Article 632 (volume I) the Law of the Azerbaijan Republic No. 1142-VIQD of April 23, 2024) to make the following changes to the Law of the Azerbaijan Republic;:

6.1. Exclude figure "2" from Article 4.4;

6.2. To add appendix No. 2 to this Law with Articles 6 and 7, and also part "Note" of the following content:

Note: The list of legal entities whose shares (share) for 100 percent belong to the state, and to whom the requirement about receipt of the license for the types of activity provided by Articles 6 and 7 of this List is not applied is determined by relevant organ of the executive authority.

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