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LAW OF THE AZERBAIJAN REPUBLIC

of December 16, 2024 No. 98-VIIQD

About modification of the Tax code of the Azerbaijan Republic

Being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie DECIDES: Majlis of the Azerbaijan Republic

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, No. 5 (book I), article 498, No. 6 (book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934; the laws of the Azerbaijan Republic of October 8, 2024 No. 44-VIIQD, No. 45-VIIQD and of October 22, 2024 No. 58-VIIQD) to make the following changes:

1.1. in Article 12.2 after the word "privileges" to add with the words "and releases", and in the same Article to add with the second offer of the following content:

"For the purpose of impact assessment of tax benefits and releases on the income of the government budget tax benefits and releases are classified according to the procedure, established by the body (structure) determined by relevant organ of the executive authority.";

1.2. under Article 13:

1.2.1. in the paragraph the second Article 13.2.11 after the word of "property" to add with words ", and also land use", after the word "broadcast" - the words "granting lands in lease";

1.2.2. in Article 13.2.72 after the word "code password" to add with words "(concerning the taxpayers provided by Articles 218.4.1 and 220.10 of this Code)";

1.3. state Article 14.6.3.3 in the following edition:

"14.6.3.3. Based on the expert opinion. Market prices of goods (works, services) are determined by the expert involved based on the agreement.";

1.4. under Article 16:

1.4.1. in Article 16.1.4-1 after the word "documents" to add with the words "and data";

1.4.2. under Article 16.1.11-11:

1.4.2.1. in the first paragraph after the words "in shape" to add with the words "and procedure";

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