Unofficial transfer (c) Soyuzpravoinform LLC
of September 3, 2024 No. 387
About modification in "The rule of return of the overpaid taxes, charges on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent and financial sanctions", approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 48 of February 23, 2001
Being guided by the eighth Item of article 119 of the Constitution of the Azerbaijan Republic, for the purpose of optimization of the activities connected with return of the overpaid taxes, charges on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent and financial sanctions and also for elimination of the problems and discrepancies which arose in this sphere, the Cabinet of Ministers of the Azerbaijan Republic decides:
In approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48 (Collection of Legal acts of the Azerbaijan Republic, 2001, No. 2, Article 126 (volume I); 2024, No. 1, article 122, No. 5 (the book II), Article 583) "Rules of return of the overpaid taxes, charges on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent and financial sanctions" to make the following changes:
1. To exclude the words "Under the Ministry of Labour and Social Protection of the Population of the Azerbaijan Republic" from subitem 1.2.4.
2. To exclude the words "and encumbrances" from Item 2.6, after words "the simplified tax of" the word", fees on compulsory national social insurance and compulsory medical insurance", in the first case after the words "irrespective of" to add the word "do not return and are not replaced with taxes of the next month" ", and shall be replaced with words the words "and compulsory national social insurance" "compulsory national social insurance and obligatory medical" in both cases.
3. According to part 4:
3.1. Exclude subitems 4.2.2 and 4.3.2;
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