of December 30, 2007 No. 219
About approval of Rules of payment of the VAT in case of payment of cost of goods (works and services) acquired on electronic delivery note invoice, the issued taxpayer, accounting on the deposit account VAT, movements of the VAT, compensation of the VAT from the transactions made on this account and its transfers in the government budget
For the purpose of ensuring execution of Item 1.4 of the Presidential decree of the Azerbaijan Republic of December 14, 2007 "About application of the Law of the Azerbaijan Republic "About entering of amendments and changes into the Tax code of the Azerbaijan Republic" of November 6, 2007 No. 472-IIIGD" the Cabinet of Ministers of the Azerbaijan Republic decides No. 675:
1. Approve "Rules of payment of the VAT in case of payment of cost of goods (works and services) acquired on electronic delivery note invoice, the issued taxpayer, accounting on the deposit account VAT of movement of the VAT, compensation of the VAT from the transactions made on this account and its transfers in the government budget" it (is applied).
2. This resolution becomes effective since January 1, 2008.
Prime Minister of the Azerbaijan Republic
Artur Rasi-Zade
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of December 30, 2007 No. 219
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