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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of August 4, 2023 No. 265

About introduction of amendments to resolutions of the Cabinet of Ministers of the Azerbaijan Republic No. 4 of January 4, 2001 "About approval "The list of documents for determination of the right of physical persons to tax benefits when calculating the tax withheld from the salary", No. 211 of June 3, 2015 "About approval of the sizes and procedure for information transfer about the financial transactions performed by legal entities and physical persons of foreign states in the territory of the Azerbaijan Republic in authorized bodies of these states", No. 440 of October 11, 2018 "About approval of Single budget classification of the Azerbaijan Republic", No. 26 of February 2, 2021 "About introduction of amendments to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic No. 89 of March 14, 2017 "About approval of Rules of application, accounting and use of electronic delivery note invoice"

(Extraction)

Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, for the purpose of ensuring accomplishment of Item 2.4. The presidential decree of the Azerbaijan Republic of December 30, 2022 No. 1946 "About application of the Law of the Azerbaijan Republic of December 9, 2022 No. 677-VIQD "About introduction of amendments to the Tax Code of the Azerbaijan Republic", "About modification of Presidential decrees of the Azerbaijan Republic No. 393 of August 30, 2000 "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the related questions of legal regulation" and the Tax code of the Azerbaijan Republic, and also No. 969 approved by this Law of March 21, 2020 "About approval of pordyak of the VAT return paid for the goods acquired by consumers physical persons at the physical persons performing retail trade, public catering and medical activities in the territory of the Azerbaijan Republic (except for products of oil and gas, cars, alcoholic beverages and tobacco products) and for the rendered services", the Cabinet of Ministers of the Azerbaijan Republic decides:

1. In No. 4 approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 4, 2001 (Collection of the Legislation of the Azerbaijan Republic, 2001, No. 1, Article 53; 2002, No. 10, Article 635; 2003, No. 6, Article 342; 2008, No. 8, Article 787; 2010, No. 3, Article 569; 2016, No. 11, Article 1976; 3, Art. 405, No. 10, Art. 1159, Art. 1535; No. 8, of the Art. 1021) "The list of documents for determination of the right to tax benefits for physical persons when calculating tax on the salary" to make the following changes:

1.1. In paragraph one of Item 1.11 of the word "and their wives (husbands)" shall be replaced with words "their wives (husbands) and their children";

1.2. At the end of the third paragraph of Item 1.15 to replace point with semicolon and to add with Item 1.16 of the following content:

"1.16. Parents, wives (husbands) and children of persons awarded the status of family of shekhid:

The certificate confirming the status of family of shekhid, issued by local organizations of the Agency of social services under the Ministry of Labour and Social Protection of the population of the Azerbaijan Republic".

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