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LAW OF THE AZERBAIJAN REPUBLIC

of April 11, 2025 No. 175-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About currency control", "About trade secret", "About state registration and the state register of legal entities", "About banks", "About insurance activity", "About non-bank credit institutions", "About investment funds", "About the security market", "About fight against legalization of the property acquired in the criminal way, and terrorism financing" and "About payment services and payment systems"

Millie Majlis of the Azerbaijan Republic, being guided by Items 10, of 12, of 13, of 15, 20 and 27 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, No. 5 (book I), article 498, No. 6 (book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, article 1182, No. 12 (book I), article 1282, No. 12 (book II), Article 1345; the laws of the Azerbaijan Republic No. 110-VIIQD of December 27, 2024, No. 135-VIIQD of February 3, 2025 and No. 161-VIIQD of March 18) to make the following changes:

1.1. In Article 13:

1.1.1. In Article 13.2.9 after the word "objects" to add with the words "virtual assets";

1.1.2. In Article 13.2.39.2 after the word "created" to add with the words "legal entities and";

1.2. In Article 24:

1.2.1. In Article 24.1.7 after the word "shares" to add with the words "and also beneficial owners";

1.2.2. Add with Article 24.1.8-1 of the following content:

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