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LAW OF THE AZERBAIJAN REPUBLIC

of July 10, 2026 No. 442-VIIQD

About introduction of amendments to the Criminal code of the Azerbaijan Republic, the Code of penal procedure of the Azerbaijan Republic and the Law of the Azerbaijan Republic "About information, informatization and information security"

Millie Majlis of the Azerbaijan Republic, being guided by Items 6, of 15, 17 and 20 parts I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. In the Criminal code of the Azerbaijan Republic (The collection of the legislation of the Azerbaijan Republic, 2000, No. 4 (the Book II), Article 251 (volume I); 2024, No. 1, Articles 8, 18, No. 3, Article 250, No. 7, Article 772, No. 11, article 1189, No. 12 (Book II), Articles 1330, 1350; 2025, No. 1, Article 1, No. 2, Articles 98, 99, No. 3, Articles 217, 221, No. 4 (Book I), Article 322, No. 5, Article 434, No. 6, Article 538, No. 7, Articles 607, 626, No. 11, Article 1013; Law of the Azerbaijan Republic No. 2026, No. 1, Articles 16, 19, No. 3, Article 211; The Laws of the Azerbaijan Republic No. 386-VIIGD and 387-VIIGD of April 21, 2026, No. 395-VIIGD of April 27) to make the following changes:

1.1. In Article 73-2.2 of the word "once" shall be replaced with words "fifty percent";

1.2. After the word "that is" "is illegal" to add the word to Article 193.1 dispositions and in disposition of this Article of the word "when creation of the company or other legal entity causes essential damage, and also" shall be replaced with words "when creation of the legal entity, registration as physical person without creation of the legal entity, and also the actual management of activities of the legal entity or physical person registered for the purposes of the taxation with the specified purpose and intention causes essential damage, or";

1.3. Repeal Article 208;

1.4. Under Article 244-1:

1.4.1. Under Article 244-1.2:

1.4.1.1. State Article 244-1.2.2 in the following edition:

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