of June 17, 2003 No. 478-IIQ
About approval of the Regulations on bodies of Tax Service of municipalities
According to the Law of the Azerbaijan Republic "About local (municipal) taxes and fees" Millie the Majlis of the Azerbaijan Republic decides:
I. Approve Regulations on bodies of Tax Service of municipalities it (is applied).
II. This Law becomes effective from the date of publication.
President of the Azerbaijan Republic
Heydar Aliyev
Approved by the Law of the Azerbaijan Republic of June 17, 2003 No. 478-IIQ
1.1. This Provision determines general bases of activities of bodies of Tax Service of municipalities, relations between them and payers of local (municipal) taxes and fees.
1.2. Bodies of Tax Service of municipalities are guided in the activities by the Constitution of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the Laws of the Azerbaijan Republic "About budget system", "About bases of finance of municipalities", "About local (municipal) taxes and fees", "About the status of municipalities", "About municipal service", other regulatory legal acts of the Azerbaijan Republic, decisions of municipalities and this Provision.
1.3. The concepts used in this Provision are interpreted in the value accepted in the Tax code of the Azerbaijan Republic.
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