RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of January 13, 2001 No. 12

About approval of the Procedure for deduction and the tax discharge on value added from the amount which is subject to payment by the tax agent who is not registered for the purpose of the value added tax, to the nonresident who was not registered for the purpose of the value added tax

1. Approve "Procedure for deduction and tax discharge on value added from the amount which is subject to payment by the tax agent who is not registered for the purpose of the value added tax, to the nonresident who was not registered for the purpose of the value added tax" it (is applied).

2. This resolution becomes effective since January 1, 2001.

Approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 13, 2001, No. 12

Procedure for deduction and tax discharge on value added from the amount which is subject to payment by the tax agent who is not registered for the purpose of the value added tax, to the nonresident who was not registered for the purpose of the value added tax

1. General provisions

1.1. This Procedure is prepared according to the Tax code of the Azerbaijan Republic and determines rules of calculation, deduction and transfer to destination of the value added tax (further - the VAT) from the amount which is subject to payment to the nonresident who was not registered for the purpose of the VAT (further - the nonresident), for the works performed by the nonresident or services by the tax agent who is not registered for the purpose of the VAT rendered to them (further - the tax agent).

1.2. If the nonresident performs works or renders services for the tax agent in the territory of the Azerbaijan Republic, then accomplishment of these works or rendering these services is assessed with the VAT.

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