of June 4, 1999 No. 673-IQ
About government assistance to small business
This Law carries the purpose of implementation by everyone of the right to be engaged in the free business activity determined by the Constitution of the Azerbaijan Republic, and other types of economic activity which are not prohibited by the Law and determines economic, legal, organizational basis, forms and methods of government assistance to small business in the Azerbaijan Republic.
1. The legislation on government assistance to small business consists of the Constitution of the Azerbaijan Republic, the Law of the Azerbaijan Republic "About business activity", this Law and other regulatory legal acts.
2. In case of determination in the international treaties supported by the Azerbaijan Republic, the provisions different from the provisions determined by this Law provisions of these international treaties are applied.
Small subjects of entrepreneurship for the purposes of this Law are implied as subjects small and the microentrepreneurships established by the criteria approved according to the Law of the Azerbaijan Republic "About business activity".
1. Acceptance on accounting of the physical persons occupied with small business activity without creation of the legal entity in tax authorities as the taxpayer is regulated by the tax legislation of the Azerbaijan Republic.
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The document ceased to be valid since January 27, 2023 according to article 15 of the Law of the Azerbaijan Republic of December 2, 2022 No. 661-VIQ