On December 27, 2001 No. 244-IIQ
About local (municipal) taxes and payments
This Law governs the economic and legal relations arising in connection with payment of local (municipal) taxes and payments in the Azerbaijan Republic.
2.1. The legislation on local (municipal) taxes and payments (further - the local taxes and payments) consists of the Constitution of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the laws of the Azerbaijan Republic "About the status of municipalities" and "About bases of finance of municipalities", this Law, and also accepted according to the specified laws of other legal acts.
2.2. The concepts used in this Law are applied in the value accepted by the Tax code of the Azerbaijan Republic.
3.1. The local taxes are component of the taxation system of the Azerbaijan Republic,
3.2. The local taxes are the taxes paid to municipalities according to this Law and the Tax code of the Azerbaijan Republic.
3.3. The payments applied by municipalities consist of the payments established by this Law, and also the voluntary lump sum payments paid by legal entities and physical persons for financing of the target projects performed by results of local polls of opinion.
3.4. These payments are paid for the account of profit and the income, legal entities and physical persons being at the command after accomplishment of the stipulated by the legislation tax liabilities by them.
3.5. These payments shall be used only for designated purpose.
4.0. Treat bases of establishment of the local taxes:
4.0.1. taxation object;
4.0.2. taxation basis;
4.0.3. taxable period;
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